The applicability of the fleuriet method for working capital analysis: administration and management of financial resources

This study has the general objective of demonstrating the importance of Accounting in entities and their studies aimed at economic and patrimonial performance. Through a dynamic model called the Fleuriet Method, it will be analyzed how the financial statements can be issued in a complementary and managerial way to other financial reports. This will be a topic discussed by the students of the Accounting Sciences Course at Faculdade Minas Gerais (FAMIG). The study of the method used required knowledge of the fundamentals of Financial and Management Accounting where literary concepts of authors on the subject were explored and the necessary discussions were carried out in order to give the reader an understanding of the dynamics addressed. Given the entire context presented and surveys made, it is observed that for strategic purposes in the short, medium and long term, Fleuriet's Dynamic Model brings an understanding of the market and changes in equity in certain periods, with this the top management will have support and other main reports for appropriate decision-making.