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Abstract
Cash management is essential for the survival of SMEs; therefore, this work aims to propose a tool for micro and small entrepreneurs in the auto- motive and IT sectors to keep track of cash in their businesses and to avoid the risk of running out of liquidity. The multiple case method was used for this purpose. The findings of this study evidence that the proposed financial tool is a strategic resource that provides support for decision making in the management of the cash conversion cycle of SMEs.
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