Modelo de Gestão Financeira Aplicada em Empresa do Setor de Construção Civil

Abstract

This technical report presents a model of financial management applied in a company in the civil construction industry in the State of São Paulo. It is a medium to large company with 24 years of experience in the heavy construction sector. At the time of research, the company had no formal management structure and an informal decision-making process. Results showed that the limitations impacted tactical and operational levels, as well as compromising strategy. An organizational structure was proposed that involved operational control of activities and allowed for conceptual development to support the management process. In addition, a panel of indicators (performance dashboard) including economic, rentability, risk, profitability, cash flow, capital structure and liquidity categories was developed. Thus, the study offers practical contributions for midsize companies and can be used as an element in teaching undergraduate courses and in post-graduate research.