The models of countable management or controls countable-financiers to consider in the present research are: administration of the turn capital; financial risk, liquidity and financial strategy; financial health. Administration of the turn capital: for Bodie and Merton (2002 apud SHEEP, MATIAS and CAMARGO, 2004), the companies need to use money to cover the expenditures, before any amounts in money are collected by the sales of the products of the company and have as resulted a typical investment in asset, as supplies and duplicates to receive and exceed its liabilities, as provisionadas accounts and duplicates to pay. The difference between these circulating assets and liabilities is increase of capital of turn. Depending on the necessity of turn capital, the company finances in sources third or proper ones of resource in the forms of long or short term. The Perez Jnior, Eyelash and Franc (1995 apud SHEEP, MATIAS and CAMARGO, 2004) define necessity of turn capital as the sum that the necessary company to make use in function of the economic cycle (given for the average stated periods). This necessity of turn capital is the sum of financings that the necessary company to get to keep the activities.
Gitman (1997 apud CONGRESS UFSC OF CONTROLADORIA AND FINANCES, 2. 2008) tells that the purpose of the financial control is to assure that the capital of the company is available in the adjusted sums, at moment certain to the lesser cost, contrary case the company will not survive. Being based on the displayed one above, the administration of the capital of efficient turn search to reduce the investments in not lucrative assets, as duplicates to receive and supplies and to increase the stated period with suppliers, provisionados anticipation of payment of customers and wages. Thus, the form most economic, fast and continuous would be the use of these sources of resources of investment in turn capital, needing to control the minimum o of the operational activities as box and banks, supplies, accounts receivable, accounts payable box flow.