Necessidade do capital de giro e nível de vendas

José Paulo Alves Fusco

RAE - Revista de Administração de Empresas, 1996, vol. 36, issue 2

Abstract: Thepaper presents some aspects concerning the relationship between the sales levei and the working capital needed to maintain the operations going on. Particularly, the text focuses the theme in a context where the sotes leverage occurs as a result of a "pricing" programo Final/y, the paper proposes a comprehensive framework to consider the working capital as a new dimension, when takes place a determination of the break-even point, i.e., the paper points up what is the "working capital break-even point". to help the managers analyze the effects of a "sales leverage" as a "price-based strategy on the company financiai procedures.

Date: 1996
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