FLUXO DE CAIXA E CONTROLES FINANCEIROS APLICADOS ÀS MICROEMPRESAS

EnglishThis 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. portuguesEste relato e originario de uma acao extensionista que teve como objetivo prover microempresas com informacoes relacionadas a administracao financeira, por meio da utilizacao de controles de fluxo de caixa e sua avaliacao. Trata-se de projeto isolado de extensao (7943/2017) que contou com a participacao de tres professores coordenadores e dez academicos do curso de Ciencias Contabeis da Unicentro-PR, campus de Irati. A selecao de empresas foi realizada no inicio de 2018. Ao final dessa etapa, o projeto contou com cinco empresas. O desenvolvimento ocorreu de abril/2018 ate marco/2019, via estudos multi casos. Apos essa data, os relatorios construidos foram analisados e finalizados e as empresas receberam feedback sobre a proposta desenvolvida. Os relatorios fornecidos podem auxiliar a estruturar um planejamento financeiro e orcamentario nas organizacoes. O projeto constituiu-se em um adequado instrumento para unir a pratica financeira desenvolvida pelas microempresas com a teoria vivenciada pelos academicos em sala de aula.