Moscon

Field study on financial practices, knowledge and use of financial tools, carried out in small and medium-sized commercial companies in the Brazilian cities of Santa Rosa - RS and Santo Ângelo - RS. Among the financial tools studied are: Financial, Operating and Mixed Leverage; Balanced ScoreCard - BSC; Weighted Average Cost of Capital - WACC; Cash Flow; LOLDI or NOPAT; Cash and Sales Budgets; Financial, Inventory and Internal Controls. Rate of Return on Investment - ROI; EVA/MVA.