CASH FLOW AND FINANCIAL CONTROLS APPLIED TO MICRO-COMPANIES

Authors

DOI:

https://doi.org/10.5212/Rev.Conexao.v.16.15554.047

Abstract

This report refers to an outreach action aimed to provide microbusinesses information about financial management through the use of cash flow control and its evaluation. The report refers to a specific outreach project (7943/2017) involving the participation of three coordinating professors and ten undergraduate students from the Accounting Science course at Unicentro-PR, Irati campus. The businesses were selected in early 2018 and at the end of this stage five businesses were involved in the project. The project was carried out from April/2018 to March/2019 through multiple case studies. After the analysis and conclusion of the reports the microbusinesses received feedback about the proposal. The study demonstrated that the reports may help structure the financial and budgetary planning of the organizations. It was also observed that the project was an appropriate instrument to articulate the financial practice developed by microbusinesses and the theory studied by the undergraduate students.

Author Biographies

Jefferson Manosso de Castro, Universidade Estadual do Centro-Oeste - UNICENTRO

Graduação. Universidade Estadual do Centro-Oeste (UNICENTRO), Irati - PR, Brasil.

Alessandro Lepchak, Universidade Estadual do Centro-Oeste - UNICENTRO

Professor da Universidade Estadual do Centro-Oeste (UNICENTRO), Irati-PR, Brasil. Mestrado em Contabilidade.

Flávio Ribeiro, Universidade Estadual do Centro-Oeste - UNICENTRO

Professor da Universidade Estadual do Centro-Oeste (UNICENTRO), Irati - PR, Brasil. Doutorado em Contabilidade.

Willson Gerigk, Universidade Estadual do Centro-Oeste - UNICENTRO

Professor da Universidade Estadual do Centro-Oeste (UNICENTRO), Irati - PR, Brasil. Doutorado em Políticas Públicas.

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Published

2020-10-07

Issue

Vol. 16 No. 1 (2020): Publicação Contínua

Section

ARTIGOS

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