Decisões financeiras na empresa biscoitos Santa Cruz

This is a case study of the financial situation of an enterprise in the food sector which has cash flow difficulties resulting from its fast growth and from hastening decisions, such as the acquisition of a competitor, which generated new levels of production and commercialization and consequently t...

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Detalles Bibliográficos
Autores: Wegner, Douglas, Ferasso, Marcos, Fracasso, Edi Madalena
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2009
País:Brasil
Institución:Universidade Tecnológica Federal do Paraná (UTFPR)
Repositorio:Repositório Institucional da UTFPR (da Universidade Tecnológica Federal do Paraná (RIUT))
Idioma:portugués
OAI Identifier:oai:repositorio.utfpr.edu.br:1/533
Acceso en línea:http://repositorio.utfpr.edu.br/jspui/handle/1/533
http://dx.doi.org/10.1590/S1415-65552009000300010
Access Level:acceso abierto
Palabra clave:Empresas - Finanças
Alimentos - Indústria
Capital de giro
Fluxo de caixa
Business enterprises - Finance
Food industry and trade
Working capital
Cash flow
Descripción
Sumario:This is a case study of the financial situation of an enterprise in the food sector which has cash flow difficulties resulting from its fast growth and from hastening decisions, such as the acquisition of a competitor, which generated new levels of production and commercialization and consequently the need for more working capital. Faced with the urgency to obtain resources to overcome the immediate cash difficulties, alternatives are presented for evaluation by students in order to choose the best option. The learning emphasis is on the calculation of the effective cost of capital for different proposals of raising resources and their consequences for the enterprise’s cash flow during the period analyzed. The case can be used in undergraduate and graduate programs, in courses aiming to stimulate discussions about the decision-making process of financial alternatives.