A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014

Detalhes bibliográficos
Autor(a) principal: Perressim, William Sbrama
Data de Publicação: 2016
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Repositório Institucional da UFSCAR
Texto Completo: https://repositorio.ufscar.br/handle/ufscar/7867
Resumo: The efficiency of a production system is characterized by its ability to produce more with fewer resources. In this sense new strategies for inventory management emerge, to minimize the impact of this factor in the results of the organizations. Literature in operations management deals with a long time to study and analyze the relationship between the stock of the economic and financial performance. But even in the face of decades of research, some issues show up unanswered. In this sense this work is to analyze the influence of the stock's performance on the economic and financial results, making use of indicators based on Gross Profit, Operating Income and Net Income, analyzing the relationship between the composition of these indicators and their effectiveness in isolating the effect of stock on economic and financial performance. For such a set of 56 industries with publicly traded and listed on the BM&FBovespa, were analyzed their data financial performance and operational arranged in the form of panel, with the start in the 1st quarter of 2004 and finish in the 4th quarter 2014 total so 11 years and 2376 observations. Regression analysis with panel data using the model of generalized least squares indicated that the economic and financial performance is positively impacted by stock, that is, reductions in inventory levels should impact in better profits for the organization. also indicated the ROABruto (Gross Profit) and BEP (Operating Income) show to be more influenced by the stock compared to indicators based on net income.
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spelling Perressim, William SbramaMeirelles, Jorge Luís Fariahttp://lattes.cnpq.br/0026759386506030http://lattes.cnpq.br/572190219552930825f7289e-072e-4b68-a9f2-455776e6648c2016-10-14T14:12:49Z2016-10-14T14:12:49Z2016-03-30PERRESSIM, William Sbrama. A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014. 2016. Dissertação (Mestrado em Engenharia de Produção) – Universidade Federal de São Carlos, Sorocaba, 2016. Disponível em: https://repositorio.ufscar.br/handle/ufscar/7867.https://repositorio.ufscar.br/handle/ufscar/7867The efficiency of a production system is characterized by its ability to produce more with fewer resources. In this sense new strategies for inventory management emerge, to minimize the impact of this factor in the results of the organizations. Literature in operations management deals with a long time to study and analyze the relationship between the stock of the economic and financial performance. But even in the face of decades of research, some issues show up unanswered. In this sense this work is to analyze the influence of the stock's performance on the economic and financial results, making use of indicators based on Gross Profit, Operating Income and Net Income, analyzing the relationship between the composition of these indicators and their effectiveness in isolating the effect of stock on economic and financial performance. For such a set of 56 industries with publicly traded and listed on the BM&FBovespa, were analyzed their data financial performance and operational arranged in the form of panel, with the start in the 1st quarter of 2004 and finish in the 4th quarter 2014 total so 11 years and 2376 observations. Regression analysis with panel data using the model of generalized least squares indicated that the economic and financial performance is positively impacted by stock, that is, reductions in inventory levels should impact in better profits for the organization. also indicated the ROABruto (Gross Profit) and BEP (Operating Income) show to be more influenced by the stock compared to indicators based on net income.A eficiência de um sistema de produção é caracterizada por sua capacidade de produzir mais com menos recursos. Neste sentido, novas estratégias para a gestão de estoque emergem, visando minimizar o impacto deste fator nos resultados das organizações. A literatura em gestão de operações ocupa-se a muito tempo em estudar e analisar a relação entre o estoque o desempenho financeiro. Mas mesmo diante de décadas de pesquisa, algumas questões mostramse não respondidas. Neste sentido, este trabalho tem como objetivo analisar a influência do desempenho do estoque sobre o resultado financeiro, fazendo uso de indicadores baseados em Lucro Bruto, Lucro Operacional e Lucro Líquido, analisando a relação entre a composição destes indicadores e sua eficiência em isolar o efeito do estoque sobre o desempenho financeiro. Para tal, um conjunto com 56 empresas industriais com ações negociadas na BM&FBovespa foram analisadas, com seus dados de desempenho financeiro e operacionais dispostos na forma de painel, com o início no 1º trimestre de 2004 e término no 4º trimestre de 2014, totalizando, assim 11 anos e 2376 observações. A análise de regressão com dados em painel, utilizando o modelo dos mínimos quadrados generalizados, indicou que o desempenho financeiro é positivamente influenciado pelo estoque, ou seja, reduções nos níveis de estoque devem impactar em melhores lucros para a organização. Indicou também que o estoque influencia em maior intensidade o ROABruto (Lucro Bruto/Ativo) e o BEP (Lucro Operacional/Ativo), em comparação a indicadores baseados em lucro líquido.Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)porUniversidade Federal de São CarlosCâmpus SorocabaPrograma de Pós-Graduação em Engenharia de Produção - PPGEP-SoUFSCarDesempenho de estoqueDesempenho financeiroIndicadores financeirosControle de estoqueIndicadores econômicosEconomic indicatorsInventory controlInventory performanceFinancial performanceFinancial indicatorsPanel dataENGENHARIAS::ENGENHARIA DE PRODUCAO::GERENCIA DE PRODUCAOA relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014The relationship between inventory performance and financial performance in the Brazilian industry between the years 2004 and 2014info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisOnline600600b8119f8e-9e1f-4282-8c71-46428a13df73info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFSCARinstname:Universidade Federal de São Carlos (UFSCAR)instacron:UFSCARORIGINALPERRESSIM_William_2016.pdfPERRESSIM_William_2016.pdfapplication/pdf51818946https://repositorio.ufscar.br/bitstream/ufscar/7867/1/PERRESSIM_William_2016.pdfcfcb0792fcd322943e503d5c66ef56d0MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-81957https://repositorio.ufscar.br/bitstream/ufscar/7867/2/license.txtae0398b6f8b235e40ad82cba6c50031dMD52TEXTPERRESSIM_William_2016.pdf.txtPERRESSIM_William_2016.pdf.txtExtracted texttext/plain77https://repositorio.ufscar.br/bitstream/ufscar/7867/3/PERRESSIM_William_2016.pdf.txtdd500abe0a42024bfa8575ac70af94e8MD53THUMBNAILPERRESSIM_William_2016.pdf.jpgPERRESSIM_William_2016.pdf.jpgIM Thumbnailimage/jpeg6081https://repositorio.ufscar.br/bitstream/ufscar/7867/4/PERRESSIM_William_2016.pdf.jpg7c36ef5bbfdb9b45d800ee9d34ff6d9fMD54ufscar/78672023-09-18 18:30:59.795oai:repositorio.ufscar.br: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Repositório InstitucionalPUBhttps://repositorio.ufscar.br/oai/requestopendoar:43222023-09-18T18:30:59Repositório Institucional da UFSCAR - Universidade Federal de São Carlos (UFSCAR)false
dc.title.por.fl_str_mv A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014
dc.title.alternative.por.fl_str_mv The relationship between inventory performance and financial performance in the Brazilian industry between the years 2004 and 2014
title A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014
spellingShingle A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014
Perressim, William Sbrama
Desempenho de estoque
Desempenho financeiro
Indicadores financeiros
Controle de estoque
Indicadores econômicos
Economic indicators
Inventory control
Inventory performance
Financial performance
Financial indicators
Panel data
ENGENHARIAS::ENGENHARIA DE PRODUCAO::GERENCIA DE PRODUCAO
title_short A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014
title_full A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014
title_fullStr A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014
title_full_unstemmed A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014
title_sort A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014
author Perressim, William Sbrama
author_facet Perressim, William Sbrama
author_role author
dc.contributor.authorlattes.por.fl_str_mv http://lattes.cnpq.br/5721902195529308
dc.contributor.author.fl_str_mv Perressim, William Sbrama
dc.contributor.advisor1.fl_str_mv Meirelles, Jorge Luís Faria
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/0026759386506030
dc.contributor.authorID.fl_str_mv 25f7289e-072e-4b68-a9f2-455776e6648c
contributor_str_mv Meirelles, Jorge Luís Faria
dc.subject.por.fl_str_mv Desempenho de estoque
Desempenho financeiro
Indicadores financeiros
Controle de estoque
Indicadores econômicos
topic Desempenho de estoque
Desempenho financeiro
Indicadores financeiros
Controle de estoque
Indicadores econômicos
Economic indicators
Inventory control
Inventory performance
Financial performance
Financial indicators
Panel data
ENGENHARIAS::ENGENHARIA DE PRODUCAO::GERENCIA DE PRODUCAO
dc.subject.eng.fl_str_mv Economic indicators
Inventory control
Inventory performance
Financial performance
Financial indicators
Panel data
dc.subject.cnpq.fl_str_mv ENGENHARIAS::ENGENHARIA DE PRODUCAO::GERENCIA DE PRODUCAO
description The efficiency of a production system is characterized by its ability to produce more with fewer resources. In this sense new strategies for inventory management emerge, to minimize the impact of this factor in the results of the organizations. Literature in operations management deals with a long time to study and analyze the relationship between the stock of the economic and financial performance. But even in the face of decades of research, some issues show up unanswered. In this sense this work is to analyze the influence of the stock's performance on the economic and financial results, making use of indicators based on Gross Profit, Operating Income and Net Income, analyzing the relationship between the composition of these indicators and their effectiveness in isolating the effect of stock on economic and financial performance. For such a set of 56 industries with publicly traded and listed on the BM&FBovespa, were analyzed their data financial performance and operational arranged in the form of panel, with the start in the 1st quarter of 2004 and finish in the 4th quarter 2014 total so 11 years and 2376 observations. Regression analysis with panel data using the model of generalized least squares indicated that the economic and financial performance is positively impacted by stock, that is, reductions in inventory levels should impact in better profits for the organization. also indicated the ROABruto (Gross Profit) and BEP (Operating Income) show to be more influenced by the stock compared to indicators based on net income.
publishDate 2016
dc.date.accessioned.fl_str_mv 2016-10-14T14:12:49Z
dc.date.available.fl_str_mv 2016-10-14T14:12:49Z
dc.date.issued.fl_str_mv 2016-03-30
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
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status_str publishedVersion
dc.identifier.citation.fl_str_mv PERRESSIM, William Sbrama. A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014. 2016. Dissertação (Mestrado em Engenharia de Produção) – Universidade Federal de São Carlos, Sorocaba, 2016. Disponível em: https://repositorio.ufscar.br/handle/ufscar/7867.
dc.identifier.uri.fl_str_mv https://repositorio.ufscar.br/handle/ufscar/7867
identifier_str_mv PERRESSIM, William Sbrama. A relação entre o desempenho do estoque e o desempenho financeiro na indústria brasileira entre os anos de 2004 e 2014. 2016. Dissertação (Mestrado em Engenharia de Produção) – Universidade Federal de São Carlos, Sorocaba, 2016. Disponível em: https://repositorio.ufscar.br/handle/ufscar/7867.
url https://repositorio.ufscar.br/handle/ufscar/7867
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dc.publisher.none.fl_str_mv Universidade Federal de São Carlos
Câmpus Sorocaba
dc.publisher.program.fl_str_mv Programa de Pós-Graduação em Engenharia de Produção - PPGEP-So
dc.publisher.initials.fl_str_mv UFSCar
publisher.none.fl_str_mv Universidade Federal de São Carlos
Câmpus Sorocaba
dc.source.none.fl_str_mv reponame:Repositório Institucional da UFSCAR
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institution UFSCAR
reponame_str Repositório Institucional da UFSCAR
collection Repositório Institucional da UFSCAR
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