{"id":2383,"date":"2016-07-20T11:53:53","date_gmt":"2016-07-20T14:53:53","guid":{"rendered":"https:\/\/www.salesesales.com.br\/site\/?p=2383"},"modified":"2016-07-20T11:53:53","modified_gmt":"2016-07-20T14:53:53","slug":"o-que-e-e-para-que-serve-o-capital-de-giro","status":"publish","type":"post","link":"https:\/\/www.salesesales.com.br\/site\/2016\/07\/20\/o-que-e-e-para-que-serve-o-capital-de-giro\/","title":{"rendered":"O que \u00e9 e para que serve o capital de giro?"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-top kksr-disabled\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;2383&quot;,&quot;readonly&quot;:&quot;1&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">Rate this post<\/span>\n    <\/div>\n    <\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"2hbsh-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"2hbsh-0-0\"><strong><span data-offset-key=\"2hbsh-0-0\"><span data-text=\"true\">O que \u00e9 e para que serve o capital de giro?<\/span><\/span><\/strong><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"ef6jh-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"ef6jh-0-0\"><span data-offset-key=\"ef6jh-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"2ji0q-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"2ji0q-0-0\"><span data-offset-key=\"2ji0q-0-0\"><span data-text=\"true\">Segundo uma pesquisa realizada pelo Sebrae-SP, 27% das novas empresas fecham as portas no primeiro ano, chegando a 50% as que encerram as atividades nos 4 primeiros anos. A mesma pesquisa identificou que, entre as 6 principais causas de fal\u00eancia, 3 est\u00e3o relacionadas a a\u00e7\u00f5es do empres\u00e1rio que levam \u00e0 deteriora\u00e7\u00e3o da sa\u00fade financeira do neg\u00f3cio. E um dos principais equ\u00edvocos diz respeito \u00e0 falta de aten\u00e7\u00e3o ao capital de giro.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"f90ke-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"f90ke-0-0\"><span data-offset-key=\"f90ke-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"47f1l-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"47f1l-0-0\"><span data-offset-key=\"47f1l-0-0\"><span data-text=\"true\">Ele \u00e9 de suma import\u00e2ncia para a boa administra\u00e7\u00e3o financeira da empresa e n\u00e3o pode ser negligenciado. Por\u00e9m, o que acontece \u00e9 que, muitas vezes, o empres\u00e1rio sequer sabe do que se trata ou ent\u00e3o o considera como algo secund\u00e1rio.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"70k8a-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"70k8a-0-0\"><span data-offset-key=\"70k8a-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"btf38-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"btf38-0-0\"><span data-offset-key=\"btf38-0-0\"><span data-text=\"true\">Isso costuma levar a problemas com pagamentos, quita\u00e7\u00e3o de pend\u00eancias, aus\u00eancia de recursos financeiros em momentos cr\u00edticos e outras quest\u00f5es que levam \u00e0 necessidade de empr\u00e9stimos ou mesmo \u00e0 fal\u00eancia.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"ahjqn-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"ahjqn-0-0\"><span data-offset-key=\"ahjqn-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"c730v-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"c730v-0-0\"><span data-offset-key=\"c730v-0-0\"><span data-text=\"true\">Para entender o que \u00e9 capital de giro, sua import\u00e2ncia e como calcul\u00e1-lo, acompanhe o post de hoje e se mantenha fora das estat\u00edsticas negativas!<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"5mdag-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"5mdag-0-0\"><span data-offset-key=\"5mdag-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"69gov-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"69gov-0-0\"><span data-offset-key=\"69gov-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"2of88-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"2of88-0-0\"><strong><em><span data-offset-key=\"2of88-0-0\"><span data-text=\"true\">O que \u00e9 capital de giro?<\/span><\/span><\/em><\/strong><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"c7s3h-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"c7s3h-0-0\"><span data-offset-key=\"c7s3h-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"7hkon-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"7hkon-0-0\"><span data-offset-key=\"7hkon-0-0\"><span data-text=\"true\">O capital de giro \u00e9 o ativo circulante da empresa para arcar com os custos e despesas fixos e vari\u00e1veis. Ou seja, s\u00e3o os recursos financeiros que se encontram em estoque, os investimentos l\u00edquidos (como a\u00e7\u00f5es ou t\u00edtulos do tesouro, por exemplo), os valores em contas banc\u00e1rias, os pagamentos a receber e tudo aquilo que pode ser facilmente convertido para cumprir obriga\u00e7\u00f5es negociais e manter o bom funcionamento da empresa.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"7v6d7-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"7v6d7-0-0\"><span data-offset-key=\"7v6d7-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"6qdnm-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"6qdnm-0-0\"><span data-offset-key=\"6qdnm-0-0\"><span data-text=\"true\">Portanto, o capital de giro se diferencia do investimento fixo, que \u00e9 toda a estrutura da empresa que foi adquirida para seu funcionamento (im\u00f3veis, equipamentos, ve\u00edculos, m\u00e1quinas, etc.).<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"dvrfg-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"dvrfg-0-0\"><span data-offset-key=\"dvrfg-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"98f22-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"98f22-0-0\"><span data-offset-key=\"98f22-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"1utnh-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"1utnh-0-0\"><strong><em><span data-offset-key=\"1utnh-0-0\"><span data-text=\"true\">Qual \u00e9 a sua import\u00e2ncia?<\/span><\/span><\/em><\/strong><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"ft7ne-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"ft7ne-0-0\"><span data-offset-key=\"ft7ne-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"4rueh-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"4rueh-0-0\"><span data-offset-key=\"4rueh-0-0\"><span data-text=\"true\">A maior import\u00e2ncia do capital de giro \u00e9 que ele representa o quanto a empresa pode dispor para adimplir e sanar suas obriga\u00e7\u00f5es e contas. Empresas que operam com um capital de giro baixo acabam incorrendo em maior risco financeiro, pois, em eventualidades de mercado, recess\u00e3o, despesas imprevistas ou necessidade financeira, elas acabam ficando despreparadas.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"6dsdq-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"6dsdq-0-0\"><span data-offset-key=\"6dsdq-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"e6ub3-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"e6ub3-0-0\"><span data-offset-key=\"e6ub3-0-0\"><span data-text=\"true\">Isso quer dizer que o capital de giro est\u00e1 diretamente ligado \u00e0 sa\u00fade financeira da empresa e, por isso, \u00e9 de extrema import\u00e2ncia saber como calcul\u00e1-lo e manter seu fluxo alto.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"361p5-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"361p5-0-0\"><span data-offset-key=\"361p5-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"ahtgk-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"ahtgk-0-0\"><span data-offset-key=\"ahtgk-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"fjpeb-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"fjpeb-0-0\"><strong><em><span data-offset-key=\"fjpeb-0-0\"><span data-text=\"true\">Como se calcula o capital de giro?<\/span><\/span><\/em><\/strong><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"4c7iv-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"4c7iv-0-0\"><span data-offset-key=\"4c7iv-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"12hs1-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"12hs1-0-0\"><span data-offset-key=\"12hs1-0-0\"><span data-text=\"true\">Para calcular o capital de giro l\u00edquido (CGL), deve-se subtrair o passivo circulante (PC) do ativo circulante (AC).<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"atebn-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"atebn-0-0\"><span data-offset-key=\"atebn-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"1s7qh-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"1s7qh-0-0\"><span data-offset-key=\"1s7qh-0-0\"><span data-text=\"true\">Considera-se passivo circulante todas as despesas e custos fixos, programados ou previs\u00edveis, como contas a pagar, fornecedores, empr\u00e9stimos, sal\u00e1rios e encargos trabalhistas, alugu\u00e9is, etc.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"e5tqh-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"e5tqh-0-0\"><span data-offset-key=\"e5tqh-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"c54kb-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"c54kb-0-0\"><span data-offset-key=\"c54kb-0-0\"><span data-text=\"true\">J\u00e1 o ativo circulante \u00e9 toda a forma de recursos dispon\u00edveis ou facilmente convertidos em liquidez, como valores em contas banc\u00e1rias, aplica\u00e7\u00f5es financeiras, contas a receber, etc. Quanto maior o capital de giro l\u00edquido, maior a capacidade da empresa em cumprir seus compromissos e investir.<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"ebuf1-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"ebuf1-0-0\"><span data-offset-key=\"ebuf1-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"ftosf-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"ftosf-0-0\"><span data-offset-key=\"ftosf-0-0\"><span data-text=\"true\">Sabendo o que \u00e9 capital de giro, qual \u00e9 a sua relev\u00e2ncia para a sa\u00fade financeira da empresa e como calcul\u00e1-lo, fica mais f\u00e1cil agir com planejamento e ter uma gest\u00e3o mais eficiente do seu neg\u00f3cio!<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"b7fk3-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"b7fk3-0-0\"><span data-offset-key=\"b7fk3-0-0\">\u00a0<\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"dmil4-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"dmil4-0-0\"><span data-offset-key=\"dmil4-0-0\"><span data-text=\"true\">Fonte: SAGE Blog<\/span><\/span><\/div>\n<\/div>\n<div class=\"\" data-block=\"true\" data-editor=\"dhgv3\" data-offset-key=\"dohid-0-0\">\n<div class=\"_1mf _1mj\" data-offset-key=\"dohid-0-0\"><span data-offset-key=\"dohid-0-0\"><span data-text=\"true\">As mat\u00e9rias aqui apresentadas s\u00e3o retiradas da fonte acima citada, cabendo \u00e0 ela o cr\u00e9dito pela mesma<\/span><\/span><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>O que \u00e9 e para que serve o capital de giro? \u00a0 Segundo uma pesquisa realizada pelo Sebrae-SP, 27% das novas empresas fecham as portas no primeiro ano, chegando a 50% as que encerram as atividades nos 4 primeiros anos. A mesma pesquisa identificou que, entre as 6 principais causas de fal\u00eancia, 3 est\u00e3o relacionadas &hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"footnotes":""},"categories":[4],"tags":[674],"class_list":["post-2383","post","type-post","status-publish","format-standard","hentry","category-area-contabil","tag-capital-de-giro"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/posts\/2383","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/comments?post=2383"}],"version-history":[{"count":0,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/posts\/2383\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/media?parent=2383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/categories?post=2383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.salesesales.com.br\/site\/wp-json\/wp\/v2\/tags?post=2383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}