GOVERNABILIDADE EMPRESARIAL PELA PERSPECTIVA FINANCEIRA ESTRATÉGICA

every company is made up of several sectors, all of unique importance. There is, however, one that stands out for reflecting a more specific nucleus, whose collection of information has an impact on the business decision-making process, that is, the financial one. The movement and administration of the measured capital are the most challenging tasks for the financial manager, so that it goes beyond mere mathematical calculations. It involves the organizational structure in its systemic view, the mapping of the market with its needs and expectations, the determination of objective criteria, regardless of the unpredictable risk factors. These are able to change the decision chain to the point of transforming business strategic planning and its corresponding way of managing. Then the administrator or the financial manager emerges as the protagonist of the corporation's leverage or setback, insofar as the manipulation of the information obtained, some of which are privileged, may assist in the exact allocation of the funds raised, the results of which may give the company notoriety. Corporate governance thus takes a macro perspective, so that financial strategies will be fundamental to mitigate eventual failures in the business endeavor.