Elaboração do plano de negócio e análise financeira empresarial: um estudo de caso da Empresa Luza Semijoias

Abstract

The business plan is presented as a management tool used to restrict possible errors still in the planning phase, as well as to analyze whether the business is viable. The research theme is associated with the areas of management accounting. Studies have shown that there are great difficulties for Micro and small companies to remain in the market for long periods of time, due to the lack of planning and numerous restrictive factors. Observing this aspect, this project aimed to present a business plan and financial analysis at the company Luza Joias Contemporânea. Contributing to the importance of developing a business plan as a management tool, for entrepreneurs who are structuring themselves in the creation of a new business, or entrepreneurs who plan new business units. A field research was developed, where to achieve the objective, a case study was carried out with the application of a questionnaire, then the descriptive analysis of the data was elaborated and the chosen method was the bibliographic review through surveys and analyzes of materials on the subject. To support the analysis of the results, he presented the conceptualization of the business plan and its structure for creation. Among some model variations, the present work followed the model of Filion and Donabela (2000). It is concluded that the present study reached the expected objectives and the company Luza Joias proves to be viable and profitable, and the success in the return on investment in a short period of time for the entrepreneur. He noted that for the generation of financial analysis, the indices constitute a first step, they are intended to show the relationships between accounts in the financial statements and for that it requires the use of customized systems.