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Authors
Abstract(s)
O presente relatório de estágio reflete as atividades desenvolvidas ao longo do estágio
curricular com a finalidade da obtenção do grau de mestre pelo Instituo Superior de
Contabilidade e Administração do Porto. O estágio teve a duração de 6 meses, tendo-se
realizado entre setembro de 2022 e março de 2023. Este estágio integra-se no mestrado
em Finanças Empresariais e foi realizado na Salvador Caetano Auto África, S.A., empresa
pertencente ao Grupo Salvador Caetano.
O estágio decorreu essencialmente no departamento de tesouraria e teve como grande
objetivo o desenvolvimento de dois importantes instrumentos de suporte para as
atividades da tesouraria das empresas, um na área das contas a receber e outro para análise
das linhas de financiamento.
Neste sentido, o enquadramento teórico faz uma abordagem inicial à tesouraria das
empresas e à sua evolução até ao momento atual, no qual podemos observar que, os
desenvolvimentos efetuados acima mencionados vão ao encontro da literatura mais
recente, nomeadamente, a da Tesouraria 4.0. Posteriormente, é efetuada a revisão de
literatura sobre a gestão do fundo de maneio, aprofundando a área das contas a receber.
Posto isto, é realizada uma apresentação sucinta da entidade de acolhimento evidenciando
alguns indicadores financeiros e operacionais, e a descrição e explicação das diversas
atividades realizadas ao longo do estágio, assim como dos dois desenvolvimentos
elaborados.
Por fim, quanto aos contributos da realização deste estágio, espera-se que os dois
instrumentos sejam implementados na prática na sua totalidade e que resultem numa
melhoria face aos processos anteriormente verificados e que transmitam informação útil
à tomada de decisão do CFO
The present internship report reflects the activities carried out during the curricular internship with the aim of obtaining a master's degree from the Instituto Superior de Contabilidade e Administração do Porto. The internship lasted 6 months, starting in September 2022 and ending in March 2023. This internship is part of the master's degree in Corporate Finance and was held at Salvador Caetano Auto África, S.A., a company belonging to the Grupo Salvador Caetano. The internship essentially took place in the treasury department and its main objective was to develop two important support tools for corporate treasury activities, one in accounts receivables and the other for analysing financing lines. In this sense, the theoretical framework takes an initial look at corporate treasury and its evolution up to the present day, in which we could notice that the aforementioned developments are in line with the most recent literature, namely Treasury 4.0. Subsequently, literature on working capital management is reviewed, focusing on the area of accounts receivables. Afterwards, there is a brief presentation of the host organization, highlighting some financial and operational indicators, and a description and explanation of the various activities performed during the internship, as well as the two developments. Finally, regarding the contributions of this internship, it is hoped that the two instruments will be implemented in practice and that they will result in an improvement over the processes previously verified and they will provide useful information for the CFO decision-making process.
The present internship report reflects the activities carried out during the curricular internship with the aim of obtaining a master's degree from the Instituto Superior de Contabilidade e Administração do Porto. The internship lasted 6 months, starting in September 2022 and ending in March 2023. This internship is part of the master's degree in Corporate Finance and was held at Salvador Caetano Auto África, S.A., a company belonging to the Grupo Salvador Caetano. The internship essentially took place in the treasury department and its main objective was to develop two important support tools for corporate treasury activities, one in accounts receivables and the other for analysing financing lines. In this sense, the theoretical framework takes an initial look at corporate treasury and its evolution up to the present day, in which we could notice that the aforementioned developments are in line with the most recent literature, namely Treasury 4.0. Subsequently, literature on working capital management is reviewed, focusing on the area of accounts receivables. Afterwards, there is a brief presentation of the host organization, highlighting some financial and operational indicators, and a description and explanation of the various activities performed during the internship, as well as the two developments. Finally, regarding the contributions of this internship, it is hoped that the two instruments will be implemented in practice and that they will result in an improvement over the processes previously verified and they will provide useful information for the CFO decision-making process.
Description
Keywords
Gestão da tesouraria das empresas Digitalização da tesouraria Gestão do fundo de maneio Contas a receber Corporate treasury Accounts receivables Treasury digitalization Working capital management