Análise de liquidez em empresas pequenas e medias: possibilidades ampliadas pela obrigatoriedade da DFC em empresas do setor de comércio varejista

Abstract

In the present study aims to analyze the relevance of the information available in the Statement of Cash Flows (SCF). The statement became mandatory replacing the Statement of Source and Application Resource (SSAR), even for small businesses. Considered as a report for easy understanding imagines the use of the SCF as a tool for improving financial management in small business. With a sample of six small businesses and using the Pearson correlation, we intend to analyze the possible redundancy of information in the SCF, related to liquidity. It can be seen through this research regardless of company size, the SCF presents information in entirely new layout compared to the other required statements, imagining a better understanding of the micro-entrepreneur. The results showed high correlation between the traditional indexes and the debt coverage and were not significant in the case of coverage of long-term debt.