O fluxo econômico e fluxo financeiro como instrumento de tomada de decisões

Abstract

This work was carried out with the purpose of demonstrating that information can become a means of decision making whwn treated appropriately. After processing the data collected at the A, B, C e D enterprises as shown in the attached sheets I,II,III,IV,V and VI it was possible to certify that the Economic and the Finance Fluw could checked to become a meas of decision making as they show the most an enterprise can afford to apend without prejudicing its finance balance. Data processing also shows that the higher the capital circulation and the resulting aditional, the better the liquidity and rentability when the differences between those flows must be analysed accouting plays a management role as it provides the manager with background so that he can make decisions bearing his mind on consistent data. Taking into account the fact that an enterprise can have several opportunities for leasing on investiment both the Economic and the Finance flow are tools for its management when it faces resources alocation alternatives. This work deals with the information from the Statement of Assets and Liabilities, Income Statement, Statment of Resources and their application, Circulating Capital Variance Statement Liquid Patrimony Variance Statement. Such information give the methodology the back-ground so that it can make up the Economic and Finance flow as a means of decision making. Accouting is one of the most valuable sources of information for those managers who want to make decisions since it enables them to Know the effects of those decisions taken in the past, the reasons determining the present situation, as well as it helps them make plans for the future. Enterprise managers are those who are mostly interested in using accouting information for their decisions are those which can affect the patrimony. The finance statement set of an enterprise is one of the most important information elemente the manager deals with. If used appropriately, finance statements become the most effective information background. Through them the weak points in the Economic Finance organization of the enterprise could be detected, the business intercourses results as well as the patrimonial situation can be viewed. Finance statements can also be used as a basis for a constant corrective action of any adignate control. The result-situation pointed by the Finance statements, along with other information, can provide the manager lither with the view of his aimed gools for improvement or with the view of his return decrease.