Operation Manual

46 4: Identificação de Problemas Financeiros
4XDOTXHUH[HPSORGHIOX[RGHFDL[DSRGHVHUUHSUHVHQWDGRSRUXP
GLDJUDPDGHIOX[RGHFDL[DPHGLGDTXHRGLDJUDPDIRUGHVHQKDGRR
XWLOL]DGRUGHYHLGHQWLILFDURTXHFRQKHFHHGHVFRQKHFHHPUHODomRj
WUDQVDFomR
2WHPSRpUHSUHVHQWDGRSRUXPDOLQKDKRUL]RQWDOGLYLGLGDHPSHUtRGRV
GHWHPSRUHJXODUHV2VIOX[RVGHFDL[DVmRFRORFDGRVQDOLQKDKRUL]RQWDO
QRSHUtRGRGHWHPSRHPTXHRFRUUHP4XDQGRQmRKRXYHUVHWDV
GHVHQKDGDVQmRRFRUUHUDPIOX[RVGHFDL[D
Sinais de Fluxos de Caixa
(PGLDJUDPDVGHIOX[RGHFDL[DRGLQKHLURLQYHVWLGRpPRVWUDGRFRPR
QHJDWLYRHRGLQKHLURUHWLUDGRpPRVWUDGRFRPRSRVLWLYR$VDtGDGHIOX[R
GHFDL[DpQHJDWLYDDHQWUDGDGHIOX[RGHFDL[DpSRVLWLYD
3RUH[HPSORGDSHUVSHFWLYDGRILQDQFLDGRURVIOX[RVGHFDL[DSDUD
FOLHQWHVGHHPSUpVWLPRVVmRUHSUHVHQWDGRVFRPRQHJDWLYRV'DPHVPD
IRUPDTXDQGRXPILQDQFLDGRUUHFHEHGLQKHLURGHFOLHQWHVRVIOX[RVGH
FDL[DVmRUHSUHVHQWDGRVFRPRSRVLWLYR$RFRQWUiULRGDSHUVSHFWLYDGR
ILQDQFLDGRRGLQKHLURWRPDGRFRPRHPSUpVWLPRpSRVLWLYRHQTXDQWRR
YDORUSDJRDRILQDQFLDGRUpQHJDWLYR
CHAPT_4.FM Page 46 Sunday, June 25, 2000 2:37 PM