This work highlights the cash problems that could be avoided if the short-term financial plan were adopted, as well as the benefits of adopting the budget for housing, especially in regard to reducing the need for financing. The evaluation will be based on information about the operating activities, debt and investment obtained from the firm LeBlanc. Considering the importance of micro and small enterprises in the national economy, given its significant share in total enterprises and GDP - 99 per cent and 25 per cent according to data from Sebrae (2005), this study will address the importance of using short term financial planning tools for this group of companies. Data from Sebrae, also indicates that the main cause for the closing of micro and small enterprises is associated with lack of working capital, highlighting the lack in these companies of techniques of budgeting and managing cash flow.