0:01
I would say that planning is fundamental in any activity, any human activity. If it is planned, it will be done better than if it is not. That is why I always say that even shopping is done better if we do it with planning. If we go shopping and we don't have a list, we will surely bring a series of things that we didn't need and we will forget about the "colacao" that was essential.
0:52
Also, planning allows us, and perhaps that is the goal, it is not about guessing the future, it is not about making a guess, it is about seeing, translating into numbers the knowledge we have, the information we have, which makes us see a possible scenario, a possible future scenario, and in it, frame our decisions.
1:16
If I make an investment decision and I associate the right financial instrument with it, if I put this in numbers, I have bought an asset that has a useful life of 10 years, then the planning will allow me to see in numbers that it is correctly amortized and that the passive that finances that asset is correctly canceled.
1:42
That is why I say that the results are often more important than the real results, because we see the results at a time when we are still in time to make decisions. That is the objective of planning, to anticipate, to make decisions of higher quality
2:02
It is also very important that planning allows us to align the whole organization. When everyone knows our objectives, we all move in the same direction. As Seneca said, "There is no favorable wind for those who do not know the course". That is why planning is very important.
2:21
Usually, we talk about three different time scenarios in planning: the long term, which allows us to see the proportion of proper resources, the useful life of the long term immobilized or active, and its financial instrument, the reimbursement
2:42
according to the amortization of the asset, how we are canceling the passive. To be able to see this in numbers, we have to plan in the long term. Depending on the activity or the sector, at least five years would be a good time scenario for long-term planning. The short term is usually the operating budget.
3:07
It covers a year and allows us to make operational decisions, short-term financing decisions, that is, our policies, discounts, etc. These discount lines are negotiated more easily with financial entities in view of a budget, obviously.
3:27
And then we have a third temporary scenario, of very short term, that allows us to plan liquidity, that is, the payment and payment commitments. As we see in the following slide, the objective is to adjust the relationship between our own resources and those of others in the long term and see how long-term loans are amortized and refunded.
3:56
The operational budget will allow us to make decisions on a daily basis. And the third scenario, short-term, providing liquidity, will allow us
4:10
or will make it easier for the treasury to pay on time. This is a very important objective, perhaps the most important of the treasury, that is, paying on time is very profitable economically, it is very convenient from a strategic point of view because both employees and suppliers
4:31
will feel very comfortable, very willing to collaborate, very involved if they charge on time. And they don't need to see the company's financial memory or the president's speech. If they charge on time, they will understand that the company is solid from a financial point of view.
