Car Dealer: An Activity Using Intensive Capital
Keywords:Teaching case, finance, entrepreneurship, controllership
This teaching case deals with some aspects of financial management of a car dealer group. It presents the history of some enterprises of the group and provides information about how capital needs have changed in the group over the past 50 years. Entrepreneurship and financial management are focused, especially in relation to financing and investments. Data were obtained through interviews with three owner-manager generations and direct observation. All information of the text is real, except the names of people and enterprises and the values of the financial statements, which were all changed with the same percentage. A prominent feature of the case is the separation done by the owner-managers between their personal finance and the enterprises’ finance according to unusual decisions in Brazil, particularly related to lend their own money to the company instead of increasing social capital.
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