An Analysis of the Managers´ Perceptions With Regard to Cash Flow of Dairies in São Bento do Una, Brazil

Abstract

Current paper shows the importance of managing based on data of cash flow in dairy firms in São Bento do Una PE Brazil. Descriptive and field research was structured by a bibliographical survey using the deductive method. Questionnaires were handed out to 10 managers of dairy firms who were asked whether they used cash flow. Choice of firms was due to accessibility and not probabilistically. Data collection included information on the firms´ profile on the market, formality, income, the status of each manager, age, schooling, production in milk, sales and commercialization, sale methods and the use of cash flow as a tool for management control. Results show that 80% of the firms commercialize sales by installments, 80% do not take decisions based on information of cask ledger, 70% do not have any systematic follow-up of cash requirements and 50% frequently use their intuition in decision-taking for business management.