Degree of Utilization of the Cash Row Systems in Small Business Financial Administration

摘要

In many cases, financial administration is the responsible for the failure of many small businesses. Cash Row Systems is a tool very useful to avoid or prevent financial problems. However, despite its effectiveness, it is not always employed. The aim of this paper is to show the degree of adoption of Flow Cash Systems in small business companies. The companies studied belong to the wear segment, in the Ponta Grossa City region (South of Brazil). The study analyzed the practices adopted in the financial administration of such companies, as well as its administrator's general profile. Results show that, in general, the administrators are the very company's owners, and predominantly female at adult age. In addition, the vast majority of companies have informatics resources, but they do not directly contribute for a better financial and economics planning.