A gestão financeira é uma área essencial para qualquer empresa, mas muitos gestores, por excesso de atribulações ou falta de tempo, não conseguem dar a devida atenção para esse setor. Dominá-lo é essencial para trilhar um caminho mais seguro para o sucesso e alguns conceitos podem e devem ser melhor compreendidos.
Um deles é o capital de giro. Decisivo para dar segurança para o escritório, ele pode ser importantíssimo, especialmente nos primeiros meses de funcionamento ou naquelas horas de pouca fartura. Quer entender um pouco mais sobre esse assunto e aprender como administrá-lo corretamente? Confira o post a seguir:
O que é?
O capital de giro é, em linhas gerais, o dinheiro que uma empresa tem disponível em caixa e somado aos bens que podem ser convertidos em capital dentro de um curto prazo. No caso dos escritórios de advocacia seriam, principalmente, os pagamentos a receber e as aplicações financeiras. Também chamado de ativo corrente ou circulante, ele pode ser entendido como uma reserva de recursos que poderá ser utilizada para suprir as necessidades financeiras da empresa ao longo do tempo e mantê-la funcionando dentro dos parâmetros desejados.
Por que ele é tão importante?
O capital de giro é importantíssimo, especialmente em momentos de necessidade, pois se esse recurso não existe, a empresa poderá ter problemas. Caso falte dinheiro para arcar com os compromissos ou fazer investimentos, o escritório terá que optar por empréstimos bancários, o que acarreta no pagamento de juros, que são altíssimos no país.
Em tempos de crise ou nos primeiros meses de funcionamento, onde o escritório não poderá contar com o recebimento de muitos pagamentos de clientes, esse expediente pode ser tornar indispensável e ser a única saída para que o empreendimento não feche as portas.
Como administrá-lo?
Administrar o capital de giro não é tarefa das mais simples, mas vale a pena fazer isso com inteligência. Um dos primeiros cuidados que os administradores precisam ter é com os financiamentos bancários. Num primeiro momento eles podem ser tentadores, mas, como já dissemos, os juros são altos e você pode acabar minando seus recursos.
O segundo passo é otimizar o dinheiro em caixa. Você precisa saber utilizá-lo da melhor maneira, saldando suas despesas, evitando multas e pagando à vista sempre que possível.
Por fim, é importante ser estratégico também com as contas a receber. O fluxo de caixa é essencial e você precisa, além de atrair clientes de qualidade, ter organização com as cobranças, com uma equipe bem treinada para esse setor.
Como calculá-lo?
Você pode calcular seu capital de giro de uma forma simples. Ele é, além do saldo não comprometido das contas bancárias do escritório, o ativo circulante (aplicações financeiras, contas a receber, etc.) menos o passivo circulante (contas a pagar, dívidas com fornecedores, empréstimos bancários). O resultado mostra a sua reserva financeira efetiva, que é um indicador de liquidez que reflete a capacidade da empresa de gerir as suas relações com o mercado. Ou seja, quanto maior ele for, mais capacitado para funcionar bem por muito mais tempo estará o seu negócio.
Isso é tudo o que você precisava saber sobre o capital de giro! Ficou com alguma dúvida ou tem alguma sugestão? Deixe seu comentário no blog e não deixe de assinar a nossa newsletter para receber mais artigos interessantes!
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