WORKING CAPITAL MANAGEMENT: ANALYSIS OF THE FLEURIET MODEL IN A SMALL RESTAURANT COMPANY IN MANAUS/AM
The aim of this study was to analyze working capital management, using the Fleuriet dynamic model, in a small company in the restaurant sector located in Manaus/AM.A qualitative and exploratory case study was carried out, using data extracted from the balance sheets for the years 2022, 2023 and 2024.The Fleuriet Model made it possible to reclassify balance sheet accounts into dynamic blocks, enabling a more accurate assessment of liquidity, working capital requirements and cash balances.The results showed a positive evolution in the company's financial health over the three years analyzed, with a solid capital structure, low indebtedness and high liquidity.The conclusion is that the Fleuriet model proved to be an effective management tool, providing important support for short--term decision-making.
Authors
- Vitor William Batista Martins (ORCID: https://orcid.org/0000-0003-4891-8630)
- Américo Matsuo Minori (ORCID: https://orcid.org/0000-0003-2521-4964)
- Diego Rocha Bezerra
Publication Details
- Journal
- Scientific Journal of Applied Social and Clinical Science
- Published
- 2025-08-11
- DOI
- https://doi.org/10.22533/at.ed.216592530075
- Primary Topic
- Working Capital and Financial Performance
- Type
- article
- Field-Weighted Citation Impact
- 0.00