Analysis of external financing needs in large companies in mozambique: Case of cervejas de Mozambique – 2015 to 2020

Abstract

The present research started from the problematic of the existence, in some companies, of the lack of efficiency in the accomplishment of the financial planning, that is, it is often done in an occasional way, thus creating a barrier in the organizational development as well as the maximization of profit and its prominent position in the market. Hence, the general objective of this article is to analyze the external financing needs of the company Cervejas de Moçambique. It is research of the descriptive type and of mixed approach, that is, qualitative and quantitative, in which the techniques of interview and documentary analysis were used, using the financial statements of Cervejas de Moçambique, SA., to collect the contents, which were analyzed and interpreted in depth. Having adopted the year 2020 as a basis, it was noted that there was a financial imbalance that resulted in the fact that the company's current assets were lower than the current liabilities or liabilities; the capacity used was not proportional to the installed capacity and that the short-term liabilities were applied to meet the long-term assets and that the analysis of external financing needs may grant to the company Cervejas de Moçambique, knowledge (within the forecast scope) of its status regarding the funds that it must raise externally through loans or through the issuance of new common or preferred shares to resolve its needs.