Credit and Financial Revenue Award: A Tool for Economic and Management Analysis
Autor(a) principal: | |
---|---|
Data de Publicação: | 2019 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPE |
Texto Completo: | https://www.regepe.org.br/regepe/article/view/1339 |
Resumo: | Objective: The objective is to propose a model analyzes several variables considered pertinent to the decision, such as time of receipt, delinquency rate over term sales, inflation and/or total cost of capital of the company. Context / Reality Investigated: Small companies are usually created by the need of their entrepreneurs, who dedicate themselves to its management often without the project adapted to the reality of the market in which it is inserted. Commonly, to increase sales volume, these companies adopt credit sales without the use of an intermediary. Diagnosis / Situation-problem / Opportunity: The immersion in this scenario made it necessary to use a tool to mark the decision whether or not to grant the loan portfolio to specialized management companies, whose expertise allowed them to assume the management of clients, concentrating small businesses to develop in their core business, without having to dedicate themselves to also analyzing their credit management policy. The proposed model analyzes several variables considered pertinent to the decision, such as time of receipt, default rate on term sales, inflation and / or total capital cost of the company. Results: The result of that is the default and difficulty in honoring commitments assumed whose value has the result that values below 1, calculated, indicate better net (financial) results with the maintenance of the own management. Already values above 1 indicate the best economic-financial performance of the business with the granting of capital management to specialized companies. The model was tested in cash flow simulations and showed consistency in all of them. In addition, it also applies to any business. |
id |
ANEGEPE_70033fde256d0eb12ce31ded22bb1fdd |
---|---|
oai_identifier_str |
oai:ojs.regepe.org.br:article/1339 |
network_acronym_str |
ANEGEPE |
network_name_str |
REGEPE Entrepreneurship and Small Business Journal |
repository_id_str |
|
spelling |
Credit and Financial Revenue Award: A Tool for Economic and Management AnalysisConcessão de Crédito e Receita Financeira: Uma Ferramenta de Análise Econômico-GerencialFinancial IndexManagement ToolDelinquency RateÍndice FinanceiroFerramenta GerencialInadimplênciaObjective: The objective is to propose a model analyzes several variables considered pertinent to the decision, such as time of receipt, delinquency rate over term sales, inflation and/or total cost of capital of the company. Context / Reality Investigated: Small companies are usually created by the need of their entrepreneurs, who dedicate themselves to its management often without the project adapted to the reality of the market in which it is inserted. Commonly, to increase sales volume, these companies adopt credit sales without the use of an intermediary. Diagnosis / Situation-problem / Opportunity: The immersion in this scenario made it necessary to use a tool to mark the decision whether or not to grant the loan portfolio to specialized management companies, whose expertise allowed them to assume the management of clients, concentrating small businesses to develop in their core business, without having to dedicate themselves to also analyzing their credit management policy. The proposed model analyzes several variables considered pertinent to the decision, such as time of receipt, default rate on term sales, inflation and / or total capital cost of the company. Results: The result of that is the default and difficulty in honoring commitments assumed whose value has the result that values below 1, calculated, indicate better net (financial) results with the maintenance of the own management. Already values above 1 indicate the best economic-financial performance of the business with the granting of capital management to specialized companies. The model was tested in cash flow simulations and showed consistency in all of them. In addition, it also applies to any business.Objetivo: Propor um modelo que analisa diversas variáveis consideradas pertinentes para a decisão, como tempo de recebimento, índice de inadimplência sobre vendas a prazo, inflação e/ou custo de capital total da empresa. Contexto/Realidade Investigada: Empresas de pequeno porte criadas a partir da necessidade de seus empreendedores, que se dedicam à gestão, muitas vezes, sem um projeto adequado à realidade do mercado no qual estão inseridos. Normalmente, para aumento no volume de vendas, essas empresas adotam vendas a crédito, sem o uso de intermediador. Diagnóstico/Situação-problema/Oportunidade: A imersão nesse cenário fez com que fosse necessária uma ferramenta para balizar a decisão de concessão ou não da carteira de créditos para empresas de gestão especializadas, cuja expertise permitisse assumir o gerenciamento dos clientes, concentrando os pequenos negócios a desenvolverem-se no seu core business, sem terem de se dedicarem a também analisarem a política de gestão de crédito. O modelo proposto analisa diversas variáveis consideradas pertinentes para a decisão, como tempo de recebimento, índice de inadimplência sobre vendas a prazo, inflação e/ou custo de capital total da empresa. Resultado: O resultado disso é inadimplência e dificuldade de honrar os compromissos assumidos cujo valor tem como decorrência que valores abaixo de 1, calculados, indicam melhores resultados líquidos (financeiros) com a manutenção da gestão própria. Já valores superiores a 1 indicam o melhor desempenho econômico-financeiro dos negócios com a concessão da gestão do capital para empresas especializadas. O modelo foi testado em simulações de fluxo de caixas e mostrou-se coerente em todas elas. Ademais, também é aplicável a quaisquer ramos de negócios.ANEGEPE - Associação Nacional de Estudos em Empreendedorismo e Gestão de Pequenas Empresas2019-04-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.regepe.org.br/regepe/article/view/133910.14211/regepe.v8i2.1339REGEPE Entrepreneurship and Small Business Journal; Vol. 8 No. 2 (2019): May/Aug.; 410-424REGEPE Entrepreneurship and Small Business Journal; Vol. 8 Núm. 2 (2019): mayo/ago.; 410-424REGEPE Entrepreneurship and Small Business Journal; v. 8 n. 2 (2019): maio/ago.; 410-4242965-1506reponame:Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPEinstname:Associação Nacional de Estudos em Empreendedorismo e Gestão de Pequenas Empresas (ANEGEPE)instacron:ANEGEPEporhttps://www.regepe.org.br/regepe/article/view/1339/pdfCopyright (c) 2019 Iberoamerican Journal of Entrepreneurship and Small Businessinfo:eu-repo/semantics/openAccessde Amorim, Gabriel2024-05-23T20:00:14Zoai:ojs.regepe.org.br:article/1339Revistahttps://www.regepe.org.br/regepe/indexPRIhttps://www.regepe.org.br/regepe/oaieditorialregep@gmail.com2316-20582316-2058opendoar:2024-05-23T20:00:14Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPE - Associação Nacional de Estudos em Empreendedorismo e Gestão de Pequenas Empresas (ANEGEPE)false |
dc.title.none.fl_str_mv |
Credit and Financial Revenue Award: A Tool for Economic and Management Analysis Concessão de Crédito e Receita Financeira: Uma Ferramenta de Análise Econômico-Gerencial |
title |
Credit and Financial Revenue Award: A Tool for Economic and Management Analysis |
spellingShingle |
Credit and Financial Revenue Award: A Tool for Economic and Management Analysis de Amorim, Gabriel Financial Index Management Tool Delinquency Rate Índice Financeiro Ferramenta Gerencial Inadimplência |
title_short |
Credit and Financial Revenue Award: A Tool for Economic and Management Analysis |
title_full |
Credit and Financial Revenue Award: A Tool for Economic and Management Analysis |
title_fullStr |
Credit and Financial Revenue Award: A Tool for Economic and Management Analysis |
title_full_unstemmed |
Credit and Financial Revenue Award: A Tool for Economic and Management Analysis |
title_sort |
Credit and Financial Revenue Award: A Tool for Economic and Management Analysis |
author |
de Amorim, Gabriel |
author_facet |
de Amorim, Gabriel |
author_role |
author |
dc.contributor.author.fl_str_mv |
de Amorim, Gabriel |
dc.subject.por.fl_str_mv |
Financial Index Management Tool Delinquency Rate Índice Financeiro Ferramenta Gerencial Inadimplência |
topic |
Financial Index Management Tool Delinquency Rate Índice Financeiro Ferramenta Gerencial Inadimplência |
description |
Objective: The objective is to propose a model analyzes several variables considered pertinent to the decision, such as time of receipt, delinquency rate over term sales, inflation and/or total cost of capital of the company. Context / Reality Investigated: Small companies are usually created by the need of their entrepreneurs, who dedicate themselves to its management often without the project adapted to the reality of the market in which it is inserted. Commonly, to increase sales volume, these companies adopt credit sales without the use of an intermediary. Diagnosis / Situation-problem / Opportunity: The immersion in this scenario made it necessary to use a tool to mark the decision whether or not to grant the loan portfolio to specialized management companies, whose expertise allowed them to assume the management of clients, concentrating small businesses to develop in their core business, without having to dedicate themselves to also analyzing their credit management policy. The proposed model analyzes several variables considered pertinent to the decision, such as time of receipt, default rate on term sales, inflation and / or total capital cost of the company. Results: The result of that is the default and difficulty in honoring commitments assumed whose value has the result that values below 1, calculated, indicate better net (financial) results with the maintenance of the own management. Already values above 1 indicate the best economic-financial performance of the business with the granting of capital management to specialized companies. The model was tested in cash flow simulations and showed consistency in all of them. In addition, it also applies to any business. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-04-22 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.regepe.org.br/regepe/article/view/1339 10.14211/regepe.v8i2.1339 |
url |
https://www.regepe.org.br/regepe/article/view/1339 |
identifier_str_mv |
10.14211/regepe.v8i2.1339 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.regepe.org.br/regepe/article/view/1339/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Iberoamerican Journal of Entrepreneurship and Small Business info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Iberoamerican Journal of Entrepreneurship and Small Business |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
ANEGEPE - Associação Nacional de Estudos em Empreendedorismo e Gestão de Pequenas Empresas |
publisher.none.fl_str_mv |
ANEGEPE - Associação Nacional de Estudos em Empreendedorismo e Gestão de Pequenas Empresas |
dc.source.none.fl_str_mv |
REGEPE Entrepreneurship and Small Business Journal; Vol. 8 No. 2 (2019): May/Aug.; 410-424 REGEPE Entrepreneurship and Small Business Journal; Vol. 8 Núm. 2 (2019): mayo/ago.; 410-424 REGEPE Entrepreneurship and Small Business Journal; v. 8 n. 2 (2019): maio/ago.; 410-424 2965-1506 reponame:Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPE instname:Associação Nacional de Estudos em Empreendedorismo e Gestão de Pequenas Empresas (ANEGEPE) instacron:ANEGEPE |
instname_str |
Associação Nacional de Estudos em Empreendedorismo e Gestão de Pequenas Empresas (ANEGEPE) |
instacron_str |
ANEGEPE |
institution |
ANEGEPE |
reponame_str |
Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPE |
collection |
Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPE |
repository.name.fl_str_mv |
Revista de Empreendedorismo e Gestão de Pequenas Empresas - REGEPE - Associação Nacional de Estudos em Empreendedorismo e Gestão de Pequenas Empresas (ANEGEPE) |
repository.mail.fl_str_mv |
editorialregep@gmail.com |
_version_ |
1803580218079707136 |