CAPEX MANAGEMENT: CASE STUDY ON INVESTMENTS IN FIXED ASSETS IN A SMALL COMPANY IN THE SOUTHERN CONE OF RONDÔNIA

A plan of goals defined in acquisitions of fixed assets is essential to maintain or expand the scope of operations of a company and provide adequate financial management. The study carried out was dedicated to verifying which financial impacts that the planning of investments in fixed assets provide for a small company in the Southern Cone of the State of Rondônia. The procedures adopted were the case study, with a qualitative approach, using document analysis as a data collection technique. A bibliographical contextualization of the main themes addressed in the research was raised, highlighting themes focused on the scenario of micro and small companies (MSE) in Brazil. The information collected was extracted from the Balance Sheet and Income Statement for the Year - DRE for the period from 2019 to 2021. The comparative analysis of the results, therefore, had as a methodology the use of financial indicators of degree of immobilization, EBITDA and ROIC (Return on invested capital). The results indicate that the company in the analysis period had moderate investments in its fixed assets according to the needs of its operational activities, which is demonstrated in the results in the degree of immobilization and in the ROIC. EBITDA had a positive scenario bringing satisfactory results for the company's financial scenario.