Controle do fluxo de caixa positivo na gestão estratégica das organizações: revisão da literatura

Abstract

In the business sphere, there are difficulties in terms of recognizing the economic and financial scenario of their companies due to the lack of financial management planning, leading to failures in the decision-making process. The general objective of the study is: to display tools that help maintain control of positive cash flow and, as specific ones: to present the CTI Matrix, BCG Matrix and analysis of the 4Ps of marketing, and the five competitive forces of Michael Porter; and, address pricing and customer loyalty management, marketing channels, commercial budget and planning policy. It is a bibliographic and exploratory research in the existing literature in national articles, books, dissertations and monographs found in the journal portal of Capes and Google Scholar. The results indicate that positive cash flow means that the company is operating as expected, so that there are more inflows than outflows. Ensuring good financial management is fundamental for controlling the flow, ensuring that revenues are greater than expenses, in order to keep the company active, thus avoiding bankruptcy due to a negative balance.