A importância da Gestão Financeira

  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 313.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 313.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 350.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 350.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Declaration of views_handler_argument::init() should be compatible with views_handler::init(&$view, $options) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_argument.inc on line 745.
  • strict warning: Declaration of views_handler_filter::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 589.
  • strict warning: Declaration of views_handler_filter::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 589.
  • strict warning: Declaration of views_handler_filter_boolean_operator::value_validate() should be compatible with views_handler_filter::value_validate($form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/handlers/views_handler_filter_boolean_operator.inc on line 149.
  • strict warning: Declaration of views_plugin_style_default::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_style_default.inc on line 25.
  • strict warning: Declaration of views_plugin_row::options_validate() should be compatible with views_plugin::options_validate(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 135.
  • strict warning: Declaration of views_plugin_row::options_submit() should be compatible with views_plugin::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 135.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Non-static method Pagination::getInstance() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • strict warning: Only variables should be assigned by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/pagination/pagination.module on line 408.
  • warning: Parameter 2 to securepages_link_alter() expected to be a reference, value given in /home/storage/0/1e/23/ecrconsultoria1/public_html/includes/common.inc on line 2968.
  • strict warning: Only variables should be passed by reference in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/captcha/captcha.inc on line 61.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Non-static method view::load() should not be called statically in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/views/views.module on line 879.
  • strict warning: Declaration of calendar_plugin_display_page::options_submit() should be compatible with views_plugin_display_page::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 250.
  • strict warning: Declaration of calendar_plugin_display_page::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 250.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 47.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 48.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 49.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 55.
  • strict warning: Declaration of calendar_plugin_display_block::init() should be compatible with views_plugin_display::init(&$view, &$display, $options = NULL) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 83.
  • strict warning: Declaration of calendar_plugin_display_block::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 83.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 56.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 57.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 58.
  • strict warning: Declaration of calendar_plugin_display_attachment::options_submit() should be compatible with views_plugin_display_attachment::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 239.
  • strict warning: Declaration of calendar_plugin_display_attachment::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 239.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • strict warning: Declaration of calendar_plugin_display_ical::options_submit() should be compatible with views_plugin_display_page::options_submit(&$form, &$form_state) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/calendar_ical/calendar_plugin_display_ical.inc on line 217.
  • strict warning: Declaration of date_handler_field_multiple::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/date/date_handler_field_multiple.inc on line 171.
  • strict warning: Declaration of date_api_argument_handler::init() should be compatible with views_handler_argument::init(&$view, &$options) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 366.
  • strict warning: Declaration of date_api_argument_handler::options() should be compatible with views_object::options() in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 366.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/date/includes/date_api_argument_handler.inc on line 33.
  • strict warning: Declaration of calendar_plugin_style::init() should be compatible with views_plugin_style::init(&$view, &$display, $options = NULL) in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_style.inc on line 175.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 128.
  • warning: Creating default object from empty value in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 128.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 47.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 48.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 49.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_page.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 50.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 51.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 52.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 53.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 54.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 55.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 56.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 57.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_block.inc on line 58.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 166.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 167.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 164.
  • warning: Attempt to modify property of non-object in /home/storage/0/1e/23/ecrconsultoria1/public_html/sites/all/modules/calendar/includes/calendar_plugin_display_attachment.inc on line 165.
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Área de Atuação: Gestão Financeira

Nestes últimos meses tenho conduzido projetos de consultoria orintados à organização e melhoria de processos de gestão financeira de alguns clientes.

Refletindo sobre as principais dificuldades encontradas, aproveitei para escrever este breve artigo sobre Gestão Financeira, explicando quais as principais providências que uma empresa deveria tomar em relação às suas finanças..

Para saber o que fazer, é necessário primeiro entender o que é gestão financeira?

Gestão financeira é um conjunto de ações e procedimentos administrativos que envolvem o planejamento, a análise e o controle das atividades financeiras da empresa. O objetivo da gestão financeira é melhorar os resultados apresentados pela empresa e aumentar o valor do patrimônio por meio da geração de lucro líquido proveniente das atividades operacionais. 

Uma correta administração financeira permite que se visualize a atual situação da empresa. Registros adequados permitem análises e colaboram com o planejamento para otimizar resultados.

E quais seriam as principais funções da administração financeira?

  • Análise e planejamento financeiro: analisar os resultados financeiros e planejar ações necessárias para obter melhorias;
  • A boa utilização dos recursos financeiros: analisar e negociar a captação dos recursos financeiros necessários, bem como a aplicação dos recursos financeiros disponíveis;
  • Crédito e cobrança: analisar a concessão de crédito aos clientes e administrar o recebimento dos créditos concedidos;
  • Caixa: efetuar os recebimentos e os pagamentos, controlando o saldo de caixa;
  • Contas a receber e a pagar: controlar as contas a receber relativas às vendas a prazo e contas a pagar relativas às compras a prazo, impostos e despesas operacionais;


No entanto, é muito comum que empresas deixem de realizar uma adequada gestão financeira. Os principais problemas que temos encontrado relacionam-se a:

  • Falta de registros adequados (saldo do caixa, valor dos estoques das mercadorias, valor das contas a receber e das contas a pagar, volume das despesas fixas e financeiras);
  • Falta de compreensão dos custos das fontes de financiamento;
  • Falta de compreensão dos ciclos financeiro e operacional da organização;
  • Falta de compreensão do capital de giro (CG), financiamento do capital de giro (FCG) e necessidade de capital de giro (NCG);
  • Falta de integração entre as políticas de vendas (prazos de pagamento) e as políticas financeiras;
  • Falta de política de estoques;
  • Falta de elaboração do Demonstrativo de Resultados mensal para conhecer seus lucros e prejuízos. 
  • Falta do cálculo adequado dos preços de venda;
  • Desconhecimento do valor patrimonial da empresa;
  • Falta de definição de retiradas dos sócios;


Notamos que estas ditas "faltas" ocorrem, muitas vezes, porque as pessoas envolvidas têm pouca experiência em administração financeira, e isso interfere nos resultados.

Muitas vezes, as atividades são iniciadas com pequena dimensão e, conforme os negócios se desenvolvem, a administração financeira não acompanha o crescimento da empresa porque os gestores não têm conhecimentos necessários nesta área de gestão e se envolvem excessivamente com a produção ou vendas, esquecendo que sem caixa, não há o que produzir ou vender.

Por fim, sugerimos algumas práticas para que as empresas possam corrigir estas "falhas" e melhorar sua gestão em relação às finanças:

  • Organizar os registros e conferir se todos os documentos estão sendo devidamente controlados;
  • Acompanhar as contas a pagar e a receber, montando um fluxo de pagamentos e recebimentos;
  • Controlar o movimento de caixa e os controles bancários;
  • Classificar custos e despesas em fixos e variáveis;
  • Definir a retirada dos sócios;
  • Fazer previsão de vendas e de fluxo de caixa;
  • Acompanhar a evolução do patrimônio da empresa, conhecer lucratividade e rentabilidade.


Nossa equipe pode lhe apoiar na construção e melhoria deste processo. Em nossa página poderá saber como propomos a gestão financeira.

Artigo postado por: Everton
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Boa noite,
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Fique a vontade para usar o artigo em seu trabalho. Foi publicado em 28/11/2010, por Everton Carsten.
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