Artigo escrito

  • em 09.02.2009
  • às 11:21 AM
  • por sebraerj

A importância da administração financeira da empresa 342


Conheça as principais funções da administração financeira e as primeiras providências que a empresa deve tomar em relação às finanças .

 A gestão financeira é um conjunto de ações e procedimentos administrativos que envolvem o planejamento, a análise e o controle das atividades financeiras da empresa. O objetivo da gestão financeira é melhorar os resultados apresentados pela empresa e aumentar o valor do patrimônio por meio da geração de lucro líquido proveniente das atividades operacionais. No entanto, é muito comum que empresas deixem de realizar uma adequado gestão financeira.  

Uma correta administração financeira permite que se visualize a atual situação da empresa. Registros adequados permitem análises e colaboram com o planejamento para otimizar resultados.

A falta da administração financeira adequada pode causar os seguintes problemas:

- Não ter as informações corretas sobre saldo do caixa, valor dos estoques das mercadorias, valor das contas a receber e das contas a pagar, volume das despesas fixas e financeiras. Isso ocorre porque não é feito o registro adequado das transações realizadas;

- Não saber se a empresa está tendo lucro ou prejuízo em suas atividades operacionais, porque não é elaborado o demonstrativo de resultados;

- Não calcular corretamente o preço de venda, porque não são conhecidos seus custos e despesas;

- Não conhecer corretamente o volume e a origem dos recebimentos, bem como o volume e o destino dos pagamentos, porque não é elaborado um fluxo de caixa, um controle do movimento diário do caixa;

- Não saber o valor patrimonial da empresa, porque não é elaborado o balanço patrimonial;

- Não saber quanto os sócios retiram de pró-labore, porque não é estabelecido um valor fixo para a remuneração dos sócios;

- Não saber administrar corretamente o capital de giro da empresa, porque o ciclo financeiro de suas operações não é conhecido;

- Não fazer análise e planejamento financeiro da empresa, porque não existe um sistema de informações gerenciais (fluxo de caixa, demonstrativo de resultados e balanço patrimonial).


Muitas empresas do setor têxtil e confecções começam com pessoas que trabalham ou trabalharam em outras empresas da área, ou que têm habilidades e conhecimento de produção. Isso acontece também em outros setores da economia. Poucas pessoas têm experiência em administração financeira, e isso interfere nos resultados. Muitas vezes, as atividades são iniciadas com pequena dimensão e, conforme os negócios se desenvolvem, a administração financeira não acompanha o crescimento da empresa porque os gestores não têm conhecimentos necessários nesta área de gestão e se envolvem excessivamente com a produção.

As principais funções da administração financeira são:

- Análise e planejamento financeiro: analisar os resultados financeiros e planejar ações necessárias para obter melhorias;

- A boa utilização dos recursos financeiros: analisar e negociar a captação dos recursos financeiros necessários, bem como a aplicação dos recursos financeiros disponíveis;

- Crédito e cobrança: analisar a concessão de crédito aos clientes e administrar o recebimento dos créditos concedidos;

- Caixa: efetuar os recebimentos e os pagamentos, controlando o saldo de caixa;

- Contas a receber e a pagar: controlar as contas a receber relativas às vendas a prazo e contas a pagar relativas às compras a prazo, impostos e despesas operacionais;


As primeiras providências que a empresa deve tomar em relação às finanças são:

- Organizar os registros e conferir se todos os documentos estão sendo devidamente controlados.

- Acompanhar as contas a pagar e a receber, montando um fluxo de pagamentos e recebimentos.

- Controlar o movimento de caixa e os controles bancários.

- Classificar custos e despesas em fixos e variáveis.

- Definir a retirada dos sócios.

- Fazer previsão de vendas e de fluxo de caixa.

- Acompanhar a evolução do patrimônio da empresa, conhecer lucratividade e rentabilidade.


Sobre o autor: Patricia Liz - Fonte :Sebrae Nacional.

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