Modelo de provisionamento de perdas de crédito em empresas do varejo
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/17738 |
Resumo: | This study seeks to assess whether the provision method for doubtful accounts (PDD, or 'Provisão para Devedores Duvidosos') adopted by financial institutions is applicable in retail companies and if there are adjustments needed to improve the use of these methods in this sector. Banks and other financial institutions have unique characteristics in the composition of its loan portfolio, which require the adoption of different procedures in the PDD composition against those charged by other sectors (i.e. trade, industry or services), which are free to actualize the loss provisioning. Financial companies are regulated by the Central Bank of Brazil through the Resolution of the National Monetary Council No. 2682 of December 21th 1999 which determines percentage, terms and minimum levels of classification, and which leaves the task of developing risk models for the institutions. Based on the Resolution by Central Bank of Brazil, this study evaluate the adoption of provisioning models used by financial institutions in the receivables’ portfolio from suppliers in a Brazilian retail company, and through an academic work applied to propose a model for allowance for doubtful accounts of this portfolio. The main objective is achieved due to the risk model developed fits better the provision in the losses. This benefit has two effects: first in the profits, as it reduces the expenses with allowances, and second since it smooths impacts of bad debts. |
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Hatamoto, Luis Otavio PavanEscolas::EAESPDouat, João CarlosCia, Joanília Neide de SalesRidolfo Neto, Arthur2017-01-12T11:47:23Z2017-01-12T11:47:23Z2016-12-13HATAMOTO, Luis Otavio Pavan. Modelo de provisionamento de perdas de crédito em empresas do varejo. Dissertação (Mestrado Profissional em Administração de Empresas) - FGV - Fundação Getúlio Vargas, São Paulo, 2016.http://hdl.handle.net/10438/17738This study seeks to assess whether the provision method for doubtful accounts (PDD, or 'Provisão para Devedores Duvidosos') adopted by financial institutions is applicable in retail companies and if there are adjustments needed to improve the use of these methods in this sector. Banks and other financial institutions have unique characteristics in the composition of its loan portfolio, which require the adoption of different procedures in the PDD composition against those charged by other sectors (i.e. trade, industry or services), which are free to actualize the loss provisioning. Financial companies are regulated by the Central Bank of Brazil through the Resolution of the National Monetary Council No. 2682 of December 21th 1999 which determines percentage, terms and minimum levels of classification, and which leaves the task of developing risk models for the institutions. Based on the Resolution by Central Bank of Brazil, this study evaluate the adoption of provisioning models used by financial institutions in the receivables’ portfolio from suppliers in a Brazilian retail company, and through an academic work applied to propose a model for allowance for doubtful accounts of this portfolio. The main objective is achieved due to the risk model developed fits better the provision in the losses. This benefit has two effects: first in the profits, as it reduces the expenses with allowances, and second since it smooths impacts of bad debts.O estudo visa avaliar se o método de provisão para devedores duvidosos (PDD) adotado pelas instituições financeiras é aplicável em empresas varejistas e se há necessidade de adequações para melhorar o uso deste método neste setor. Bancos e demais instituições financeiras têm características singulares na composição de sua carteira de crédito, que obrigam a adoção de procedimentos diferenciados na composição da PDD em relação aos praticados pelos demais setores (comerciais, indústria ou de prestação de serviços), os quais são livres para realizar o provisionamento de perdas. Empresas do setor financeiro são regulamentadas pelo Banco Central do Brasil através da Resolução do Conselho Monetário Nacional de n° 2.682 de 21 de dez de 1999, que determina percentuais, prazos e níveis mínimos de classificação, deixando a cargo das instituições fazerem a classificação de risco de suas operações. Considerando esta norma do Banco Central do Brasil, este trabalho avalia a adoção do modelo de provisionamento utilizado pelas instituições financeiras, na carteira de trade allowances, que são recebíveis de fornecedores com origem em negociações comerciais realizadas entre a empresa varejista e seus fornecedores, utilizados para fomentar a venda de produtos, por exemplo, desconto no preço final, exposição diferenciada, entre outras ações e, através de um trabalho acadêmico aplicado propõe um modelo de avaliação de risco para constituição da PDD desta carteira. O principal objetivo é atingido, pois o modelo de avaliação de risco se mostra satisfatório e o método de provisionamento, seguindo a Resolução 2.682, gerou benefício a medida que melhor se adequou à perda observada. Este benefício tem efeito tanto no resultado, a medida que reduz a despesa com a provisão, como na gestão do capital de giro, pois suaviza impactos de não recebimento.porWorking capitalAllowance for doubtful accountBad debtAccount receivableContas a receberProvisão para devedores duvidosos (PDD)Capital de giroProvisionamentoAdministração de empresasProvisão para devedores duvidososComércio varejistaRisco (Economia)CréditosCapital de giroProvisionamentoModelo de provisionamento de perdas de crédito em empresas do varejoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVTEXTFinanc¸as-Hatamoto-Tese-Final_v4 - entrega.pdf.txtFinanc¸as-Hatamoto-Tese-Final_v4 - entrega.pdf.txtExtracted 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|
dc.title.por.fl_str_mv |
Modelo de provisionamento de perdas de crédito em empresas do varejo |
title |
Modelo de provisionamento de perdas de crédito em empresas do varejo |
spellingShingle |
Modelo de provisionamento de perdas de crédito em empresas do varejo Hatamoto, Luis Otavio Pavan Working capital Allowance for doubtful account Bad debt Account receivable Contas a receber Provisão para devedores duvidosos (PDD) Capital de giro Provisionamento Administração de empresas Provisão para devedores duvidosos Comércio varejista Risco (Economia) Créditos Capital de giro Provisionamento |
title_short |
Modelo de provisionamento de perdas de crédito em empresas do varejo |
title_full |
Modelo de provisionamento de perdas de crédito em empresas do varejo |
title_fullStr |
Modelo de provisionamento de perdas de crédito em empresas do varejo |
title_full_unstemmed |
Modelo de provisionamento de perdas de crédito em empresas do varejo |
title_sort |
Modelo de provisionamento de perdas de crédito em empresas do varejo |
author |
Hatamoto, Luis Otavio Pavan |
author_facet |
Hatamoto, Luis Otavio Pavan |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::EAESP |
dc.contributor.member.none.fl_str_mv |
Douat, João Carlos Cia, Joanília Neide de Sales |
dc.contributor.author.fl_str_mv |
Hatamoto, Luis Otavio Pavan |
dc.contributor.advisor1.fl_str_mv |
Ridolfo Neto, Arthur |
contributor_str_mv |
Ridolfo Neto, Arthur |
dc.subject.eng.fl_str_mv |
Working capital Allowance for doubtful account Bad debt Account receivable |
topic |
Working capital Allowance for doubtful account Bad debt Account receivable Contas a receber Provisão para devedores duvidosos (PDD) Capital de giro Provisionamento Administração de empresas Provisão para devedores duvidosos Comércio varejista Risco (Economia) Créditos Capital de giro Provisionamento |
dc.subject.por.fl_str_mv |
Contas a receber Provisão para devedores duvidosos (PDD) Capital de giro Provisionamento |
dc.subject.area.por.fl_str_mv |
Administração de empresas |
dc.subject.bibliodata.por.fl_str_mv |
Provisão para devedores duvidosos Comércio varejista Risco (Economia) Créditos Capital de giro Provisionamento |
description |
This study seeks to assess whether the provision method for doubtful accounts (PDD, or 'Provisão para Devedores Duvidosos') adopted by financial institutions is applicable in retail companies and if there are adjustments needed to improve the use of these methods in this sector. Banks and other financial institutions have unique characteristics in the composition of its loan portfolio, which require the adoption of different procedures in the PDD composition against those charged by other sectors (i.e. trade, industry or services), which are free to actualize the loss provisioning. Financial companies are regulated by the Central Bank of Brazil through the Resolution of the National Monetary Council No. 2682 of December 21th 1999 which determines percentage, terms and minimum levels of classification, and which leaves the task of developing risk models for the institutions. Based on the Resolution by Central Bank of Brazil, this study evaluate the adoption of provisioning models used by financial institutions in the receivables’ portfolio from suppliers in a Brazilian retail company, and through an academic work applied to propose a model for allowance for doubtful accounts of this portfolio. The main objective is achieved due to the risk model developed fits better the provision in the losses. This benefit has two effects: first in the profits, as it reduces the expenses with allowances, and second since it smooths impacts of bad debts. |
publishDate |
2016 |
dc.date.issued.fl_str_mv |
2016-12-13 |
dc.date.accessioned.fl_str_mv |
2017-01-12T11:47:23Z |
dc.date.available.fl_str_mv |
2017-01-12T11:47:23Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
HATAMOTO, Luis Otavio Pavan. Modelo de provisionamento de perdas de crédito em empresas do varejo. Dissertação (Mestrado Profissional em Administração de Empresas) - FGV - Fundação Getúlio Vargas, São Paulo, 2016. |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/17738 |
identifier_str_mv |
HATAMOTO, Luis Otavio Pavan. Modelo de provisionamento de perdas de crédito em empresas do varejo. Dissertação (Mestrado Profissional em Administração de Empresas) - FGV - Fundação Getúlio Vargas, São Paulo, 2016. |
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http://hdl.handle.net/10438/17738 |
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por |
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Repositório Institucional do FGV (FGV Repositório Digital) |
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