A cessão de duplicatas e notas para fundos de investimento em direitos creditórios (FIDC) como estratégia de gerenciamento de fluxo de caixa na cadeia de insumos agrícola no Brasil

Abstract

This undergraduate thesis investigates the use of the assignment of duplicates and notes to Receivables Investment Funds (FIDC) as a cash flow management strategy in the agricultural supply chain in Brazil. The main objective is to analyze and evaluate the effectiveness of this practice in the financial sustainability of companies in the sector. The research addresses the specific challenges faced by agricultural companies, including seasonality of revenues, commodity price fluctuations, and the constant need for working capital. The methodology includes a case study of the company Lavoro Agro Holding S.A., analyzing its financial data and management strategies. The results indicate that the assignment of duplicates and notes to FIDCs provides greater liquidity and access to capital, improving cash flow and the financial health of companies. It is concluded that this practice is a viable and effective strategy to mitigate the financial challenges of agribusiness, promoting the sector's stability and growth