Capital de giro: um estudo de caso em uma empresa cerealista

Abstract

This study aimed to demonstrate the company San Rafael the average term purchase, sale and storage to know what is your need for working capital. The study sought information on publications about ways to capture available market resources, terms and rates, as well as requirements that the company must meet to have an attractive balance and, thus, have a positive credit analysis on financial entities. The methodological procedures included descriptive for the reasoning of the issue and the case study on the company San Rafael Seeds and Cereals with data collection conducted through a questionnaire to the company's board meetings held between September and October 2015. As a result of the study was identified that the company has used the best ways to capture market resources, yet we identified average purchase deadlines, receipt and net borrowing of working capital the company you need to meet the cash requirements, and thus comply with all its obligations on time.