Análise da utilização da demonstração do fluxo de caixa como um instrumento de gestão financeira nas sociedades anônimas de capital aberto do Estado do Rio Grande do Sul

摘要

The purpose of this work is to verify whether Cash Flow Statement has really beenemployed as a tool for financial management by open capital corporations in theState of Rio Grande do Sul, Brazil. In procedural terms, in order to accomplishthe purpose of this research a questionnaire was created and sent to open capitalcorporations in the State of Rio Grande do Sul. Also a documental analysis ofaccounting and financial statements of those corporations was conducted. Theanalysis of questionnaire answers shows that the Cash Flow Statement has onlybeen employed as a tool for financial management by a small number of opencapital corporations in the State of Rio Grande do Sul, and that this Statement hasmainly been employed as a complementary statement, which sometimes providessome contribution for the management.