Resumo

SAAVEDRA-GARCIA, María Luisa  e  URIBE, Jaime Loé. Cash flow for SMEs: A proposal for the automotive and IT sectors in Mexico. Finanz. polit. econ. [online]. 2018, vol.10, n.2, pp.287-308. ISSN 2248-6046.  https://doi.org/10.14718/revfinanzpolitecon.2018.10.2.3.

Cash management is essential for the survival of SMEs; therefore, this work aims to propose a tool for micro and small entrepreneurs in the automotive and IT sectors to keep track of cash in their businesses and to avoid the risk of running out of liquidity. The multiple case method was used for this purpose. The findings of this study evidence that the proposed financial tool is a strategic resource that provides support for decision making in the management of the cash conversion cycle of SMEs.

Palavras-chave : SMEs; cash flow; cash conversion cycle; automotive sector; IT sector.

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