The impact of the Covid-19 pandemic on working capital and the insolvency forecast of brazilian companies in the hotel and restaurant subsectors

Detalhes bibliográficos
Autor(a) principal: Silva, Lorena Melo Martins da
Data de Publicação: 2024
Outros Autores: Santos, Sergio Gouveia, Santos, Raidan Iago dos, Silva, Valdemir da
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista FATEC Zona Sul
Texto Completo: https://www.revistarefas.com.br/RevFATECZS/article/view/625
Resumo: This study aimed to analyze the short-term financial management of companies in the hotel and restaurant sectors, listed on B3 by the Fleuriet model, and its ability to analyze the possibility of insolvency of entities. For this purpose, we used dynamic analysis variables of working capital (Fleuriet model), verifying the behavior of the insolvency forecast of these entities between the 1st quarter of 2018 and the 1st quarter of 2021. The results evidenced that, by the Fleuriet dynamic model, all companies, in different quarters, had an undesirable financial situation in 2020, confirming the impact of Covid-19 on their operations. Therefore, society’s understanding of the impact on these segments during the pandemic is eminent, as this information is relevant for users external to organizations, strengthening their decision-making power.
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spelling The impact of the Covid-19 pandemic on working capital and the insolvency forecast of brazilian companies in the hotel and restaurant subsectorsEl impacto de la pandemia de Covid-19 en el capital de trabajo y la previsión de insolvencia de las empresas brasileñas del subsector de hoteles y restaurantesO impacto da pandemia de Covid-19 no capital de giro e a previsão de insolvência das companhias brasileiras do subsetor de hotéis e restaurantesCovid-19Hostelería y RestaurantesModelo FleurietCapital de TrabajoCovid-19Hospitality and RestaurantsFleuriet ModelWorking CapitalHotelaria e RestaurantesModelo FleurietCapital de GiroCovid-19This study aimed to analyze the short-term financial management of companies in the hotel and restaurant sectors, listed on B3 by the Fleuriet model, and its ability to analyze the possibility of insolvency of entities. For this purpose, we used dynamic analysis variables of working capital (Fleuriet model), verifying the behavior of the insolvency forecast of these entities between the 1st quarter of 2018 and the 1st quarter of 2021. The results evidenced that, by the Fleuriet dynamic model, all companies, in different quarters, had an undesirable financial situation in 2020, confirming the impact of Covid-19 on their operations. Therefore, society’s understanding of the impact on these segments during the pandemic is eminent, as this information is relevant for users external to organizations, strengthening their decision-making power.Este estudio pretende analizar la gestión financiera a corto plazo de las empresas del sector de la hostelería y de los restaurantes, registrados en la B3 a través del modelo Fleuriet, y su capacidad para analizar la posibilidad de insolvencia de las entidades. Para esta evaluación, se utilizaron las variables de análisis dinámico del capital de trabajo (modelo Fleuriet) y se verificó el comportamiento de la previsión de insolvencia de estas entidades entre el primer trimestre de 2018 y el primer trimestre de 2021. Los resultados evidenciaron que, a través del modelo dinámico de Fleuriet, todas las empresas, en diferentes trimestres, presentaron una situación financiera indeseable en 2020, lo que confirma el impacto de la Covid-19 en sus operaciones. Por lo tanto, el conocimiento de la sociedad sobre el impacto que tuvieron estos segmentos durante la pandemia es eminente, ya que esta información es muy relevante para los usuarios externos a las organizaciones, fortaleciendo su poder de decisión.Este estudo busca analisar a gestão financeira de curto prazo das empresas do setor de hotéis e restaurantes listados na B3 através do modelo Fleuriet e sua capacidade para analisar a possibilidade de insolvência das entidades. A pesquisa classifica-se como descritiva, documental e quantitativa, uma vez que foram coletados dados secundários das empresas do subsetor de hotéis e restaurantes entre o 1° trimestre de 2018 e o 1° trimestre de 2021 na base de dados da Economática®. Dessa forma, com o uso de análises descritivas e gráficas, utilizaram-se as variáveis do modelo Fleuriet, que são a Necessidade de Capital de Giro (NCG), o Capital de Giro (CDG) e o Saldo de Tesouraria (ST), além do modelo de previsão de insolvência proposto por Prado et al. (2018). Os resultados evidenciados demonstram que, por meio do modelo dinâmico de Fleuriet, todas as empresas, em divergentes trimestres, apresentaram uma situação financeira indesejada no ano de 2020, ratificando o impacto da Covid-19 em suas operações. Portanto, a importância de a sociedade conhecer o impacto que esses segmentos tiveram no momento pandêmico é eminente, pois essas informações são de bastante relevância para os usuários externos às organizações, fortalecendo o poder de tomada de decisões destes.Faculdade de Tecnologia da Zona Sul2024-02-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistarefas.com.br/RevFATECZS/article/view/62510.26853/Refas_ISSN-2359-182X_v10n03_03Refas - Revista Fatec Zona Sul; v. 10 n. 3 (2024); 35-58Refas - Revista Fatec Zona Sul; Vol. 10 No. 3 (2024); 35-58Refas - Revista Fatec Zona Sul; Vol. 10 Núm. 3 (2024); 35-582359-182X10.26853/Refas_ISSN-2359-182X_v10n03_00reponame:Revista FATEC Zona Sulinstname:Faculdade de Tecnologia da Zona Sul (FATEC Zona Sul)instacron:FATECporhttps://www.revistarefas.com.br/RevFATECZS/article/view/625/486Copyright (c) 2024 Refas - Revista Fatec Zona Sulhttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessSilva, Lorena Melo Martins daSantos, Sergio GouveiaSantos, Raidan Iago dosSilva, Valdemir da2024-03-19T14:08:11Zoai:ojs.pkp.sfu.ca:article/625Revistahttp://www.revistarefas.com.br/index.php/RevFATECZS/indexPRIhttps://www.revistarefas.com.br/RevFATECZS/oairevistarefas@gmail.com2359-182x2359-182xopendoar:2024-03-19T14:08:11Revista FATEC Zona Sul - Faculdade de Tecnologia da Zona Sul (FATEC Zona Sul)false
dc.title.none.fl_str_mv The impact of the Covid-19 pandemic on working capital and the insolvency forecast of brazilian companies in the hotel and restaurant subsectors
El impacto de la pandemia de Covid-19 en el capital de trabajo y la previsión de insolvencia de las empresas brasileñas del subsector de hoteles y restaurantes
O impacto da pandemia de Covid-19 no capital de giro e a previsão de insolvência das companhias brasileiras do subsetor de hotéis e restaurantes
title The impact of the Covid-19 pandemic on working capital and the insolvency forecast of brazilian companies in the hotel and restaurant subsectors
spellingShingle The impact of the Covid-19 pandemic on working capital and the insolvency forecast of brazilian companies in the hotel and restaurant subsectors
Silva, Lorena Melo Martins da
Covid-19
Hostelería y Restaurantes
Modelo Fleuriet
Capital de Trabajo
Covid-19
Hospitality and Restaurants
Fleuriet Model
Working Capital
Hotelaria e Restaurantes
Modelo Fleuriet
Capital de Giro
Covid-19
title_short The impact of the Covid-19 pandemic on working capital and the insolvency forecast of brazilian companies in the hotel and restaurant subsectors
title_full The impact of the Covid-19 pandemic on working capital and the insolvency forecast of brazilian companies in the hotel and restaurant subsectors
title_fullStr The impact of the Covid-19 pandemic on working capital and the insolvency forecast of brazilian companies in the hotel and restaurant subsectors
title_full_unstemmed The impact of the Covid-19 pandemic on working capital and the insolvency forecast of brazilian companies in the hotel and restaurant subsectors
title_sort The impact of the Covid-19 pandemic on working capital and the insolvency forecast of brazilian companies in the hotel and restaurant subsectors
author Silva, Lorena Melo Martins da
author_facet Silva, Lorena Melo Martins da
Santos, Sergio Gouveia
Santos, Raidan Iago dos
Silva, Valdemir da
author_role author
author2 Santos, Sergio Gouveia
Santos, Raidan Iago dos
Silva, Valdemir da
author2_role author
author
author
dc.contributor.author.fl_str_mv Silva, Lorena Melo Martins da
Santos, Sergio Gouveia
Santos, Raidan Iago dos
Silva, Valdemir da
dc.subject.por.fl_str_mv Covid-19
Hostelería y Restaurantes
Modelo Fleuriet
Capital de Trabajo
Covid-19
Hospitality and Restaurants
Fleuriet Model
Working Capital
Hotelaria e Restaurantes
Modelo Fleuriet
Capital de Giro
Covid-19
topic Covid-19
Hostelería y Restaurantes
Modelo Fleuriet
Capital de Trabajo
Covid-19
Hospitality and Restaurants
Fleuriet Model
Working Capital
Hotelaria e Restaurantes
Modelo Fleuriet
Capital de Giro
Covid-19
description This study aimed to analyze the short-term financial management of companies in the hotel and restaurant sectors, listed on B3 by the Fleuriet model, and its ability to analyze the possibility of insolvency of entities. For this purpose, we used dynamic analysis variables of working capital (Fleuriet model), verifying the behavior of the insolvency forecast of these entities between the 1st quarter of 2018 and the 1st quarter of 2021. The results evidenced that, by the Fleuriet dynamic model, all companies, in different quarters, had an undesirable financial situation in 2020, confirming the impact of Covid-19 on their operations. Therefore, society’s understanding of the impact on these segments during the pandemic is eminent, as this information is relevant for users external to organizations, strengthening their decision-making power.
publishDate 2024
dc.date.none.fl_str_mv 2024-02-29
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.revistarefas.com.br/RevFATECZS/article/view/625
10.26853/Refas_ISSN-2359-182X_v10n03_03
url https://www.revistarefas.com.br/RevFATECZS/article/view/625
identifier_str_mv 10.26853/Refas_ISSN-2359-182X_v10n03_03
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistarefas.com.br/RevFATECZS/article/view/625/486
dc.rights.driver.fl_str_mv Copyright (c) 2024 Refas - Revista Fatec Zona Sul
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2024 Refas - Revista Fatec Zona Sul
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Faculdade de Tecnologia da Zona Sul
publisher.none.fl_str_mv Faculdade de Tecnologia da Zona Sul
dc.source.none.fl_str_mv Refas - Revista Fatec Zona Sul; v. 10 n. 3 (2024); 35-58
Refas - Revista Fatec Zona Sul; Vol. 10 No. 3 (2024); 35-58
Refas - Revista Fatec Zona Sul; Vol. 10 Núm. 3 (2024); 35-58
2359-182X
10.26853/Refas_ISSN-2359-182X_v10n03_00
reponame:Revista FATEC Zona Sul
instname:Faculdade de Tecnologia da Zona Sul (FATEC Zona Sul)
instacron:FATEC
instname_str Faculdade de Tecnologia da Zona Sul (FATEC Zona Sul)
instacron_str FATEC
institution FATEC
reponame_str Revista FATEC Zona Sul
collection Revista FATEC Zona Sul
repository.name.fl_str_mv Revista FATEC Zona Sul - Faculdade de Tecnologia da Zona Sul (FATEC Zona Sul)
repository.mail.fl_str_mv revistarefas@gmail.com
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