Seasonality for the search for factoring services in the municipality of Presidente Getúlio/SC

Detalhes bibliográficos
Autor(a) principal: Asen, Bárbara Laís Cucco Scheller
Data de Publicação: 2013
Outros Autores: Jaeger, Eliana Vogel
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/3437
Resumo: Factoring, also known in Brazil as mercantile or commercial development, is a company that provides advisory services, anticipation of non-financial resources and purchase of credits, with predated checks or promissory notes originating exclusively from sales on credit. The objective of this research was to verify the period of the year in which industrial companies in the municipality of Presidente Getúlio, in Santa Catarina, have the greatest need to use the services provided by commercial development companies. The branch of activity studied was the industry area, where 177 questionnaires were applied, with 32 open and closed questions. The questionnaires were collected between August 30, 2012 and October 2, 2012. They were analyzed quantitatively and qualitatively. The results indicated that 72% of the participating companies use the services provided by commercial development companies every month of the year, 19% only from October to December, and 9% seek factoring companies only from January to March. . Inadequate management can lead to serious financial problems, effectively contributing to a situation of insolvency. It was found that the industrial companies of the municipality of Presidente Getúlio seek factoring services due to the fact that they do not have an effective administration, due to the organizational culture and also to the lack of financial resources.
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spelling Seasonality for the search for factoring services in the municipality of Presidente Getúlio/SCLa estacionalidad de la demanda de servicios de factoring en el municipio de Presidente Getúlio, en Santa CatarinaA sazonalidade pela procura dos serviços de factoring no município de Presidente Getúlio/SCFactoringculturaorçamentoplanejamento FactoringculturebudgetplanningFactoringculturapresupuestoplanificaciónFactoring, also known in Brazil as mercantile or commercial development, is a company that provides advisory services, anticipation of non-financial resources and purchase of credits, with predated checks or promissory notes originating exclusively from sales on credit. The objective of this research was to verify the period of the year in which industrial companies in the municipality of Presidente Getúlio, in Santa Catarina, have the greatest need to use the services provided by commercial development companies. The branch of activity studied was the industry area, where 177 questionnaires were applied, with 32 open and closed questions. The questionnaires were collected between August 30, 2012 and October 2, 2012. They were analyzed quantitatively and qualitatively. The results indicated that 72% of the participating companies use the services provided by commercial development companies every month of the year, 19% only from October to December, and 9% seek factoring companies only from January to March. . Inadequate management can lead to serious financial problems, effectively contributing to a situation of insolvency. It was found that the industrial companies of the municipality of Presidente Getúlio seek factoring services due to the fact that they do not have an effective administration, due to the organizational culture and also to the lack of financial resources.Factoring, también conocida en Brasil como fomento mercantil o comercial, es una empresa que brinda servicios de asesoramiento, anticipación de recursos no financieros y compra de créditos, con cheques prefechados o pagarés provenientes exclusivamente de ventas a crédito. El objetivo de esta investigación fue verificar el período del año en que las empresas industriales del municipio de Presidente Getúlio, en Santa Catarina, tienen mayor necesidad de utilizar los servicios prestados por empresas de fomento mercantil. La rama de actividad estudiada fue el área de las industrias, donde se aplicaron 177 cuestionarios, con 32 preguntas abiertas y cerradas. Los cuestionarios se recopilaron entre el 30 de agosto del 2012 y el 2 de octubre del 2012. Se analizaron cuantitativa y cualitativamente. Los resultados indicaron que el 72% de las empresas participantes utiliza los servicios que brindan las empresas de fomento mercantil todos los meses del año, el 19% solo de octubre a diciembre, y el 9% busca las empresas de factoraje solo de enero a marzo. Una administración inadecuada puede generar serios problemas financieros, contribuyendo efectivamente a una situación de insolvencia. Se constató que las empresas industriales del municipio de Presidente Getúlio buscan los servicios de factoraje por el hecho de que no cuentan con una administración eficaz, debido a la cultura organizacional y también a la falta de recursos financieros.Factoring, também conhecida no Brasil como fomento mercantil ou comercial, é uma empresa que presta serviços de assessoria, antecipação de recursos não financeiros e a compra de créditos, com cheques pré-datados e/ou duplicatas oriundas exclusivamente das vendas a prazo. Objetivou-se com a presente pesquisa verificar o período do ano que as empresas industriais do município de Presidente Getúlio/SC têm maior necessidade de se utilizar dos serviços prestados por empresas do fomento mercantil. O ramo de atividade estudado foi a área das indústrias, onde foram aplicados 177 questionários, contendo 32 questões com perguntas abertas e fechadas. Os questionários foram coletados entre os dias 30 de agosto de 2012 à 02 de outubro de 2012. Os mesmos foram analisados quantitativamente e qualitativamente. Os resultados apontaram que 72% das empresas participantes, se utilizam dos serviços prestados por empresas de fomento mercantil todos os meses do ano, 19% apenas de outubro à dezembro e 9% procuram as empresas de factoring apenas de janeiro à março. Uma administração inadequada pode gerar sérios problemas financeiros, contribuindo efetivamente para a formação de uma situação de insolvência. Constatou-se que as empresas industriais do município de Presidente Getúlio procuram os serviços de factorings pelo fato de não possuírem uma administração eficaz, devido a cultura organizacional e ainda a falta de recursos financeiros.Universidade do Estado de Santa Catarina — UDESC2013-08-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/343710.5965/2764747102032013095Revista Brasileira de Contabilidade e Gestão; Vol. 2 No. 3 (2013); 95-98Revista Brasileira de Contabilidade e Gestão; Vol. 2 Núm. 3 (2013); 95-98Revista Brasileira de Contabilidade e Gestão; v. 2 n. 3 (2013); 95-982764-747110.5965/2764747102032013reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/3437/2576Copyright (c) 2013 Bárbara Laís Cucco Scheller Asen, Eliana Vogel Jaegerhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessAsen, Bárbara Laís Cucco SchellerJaeger, Eliana Vogel2023-09-01T13:47:46Zoai::article/3437Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-01T13:47:46Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv Seasonality for the search for factoring services in the municipality of Presidente Getúlio/SC
La estacionalidad de la demanda de servicios de factoring en el municipio de Presidente Getúlio, en Santa Catarina
A sazonalidade pela procura dos serviços de factoring no município de Presidente Getúlio/SC
title Seasonality for the search for factoring services in the municipality of Presidente Getúlio/SC
spellingShingle Seasonality for the search for factoring services in the municipality of Presidente Getúlio/SC
Asen, Bárbara Laís Cucco Scheller
Factoring
cultura
orçamento
planejamento
Factoring
culture
budget
planning
Factoring
cultura
presupuesto
planificación
title_short Seasonality for the search for factoring services in the municipality of Presidente Getúlio/SC
title_full Seasonality for the search for factoring services in the municipality of Presidente Getúlio/SC
title_fullStr Seasonality for the search for factoring services in the municipality of Presidente Getúlio/SC
title_full_unstemmed Seasonality for the search for factoring services in the municipality of Presidente Getúlio/SC
title_sort Seasonality for the search for factoring services in the municipality of Presidente Getúlio/SC
author Asen, Bárbara Laís Cucco Scheller
author_facet Asen, Bárbara Laís Cucco Scheller
Jaeger, Eliana Vogel
author_role author
author2 Jaeger, Eliana Vogel
author2_role author
dc.contributor.author.fl_str_mv Asen, Bárbara Laís Cucco Scheller
Jaeger, Eliana Vogel
dc.subject.por.fl_str_mv Factoring
cultura
orçamento
planejamento
Factoring
culture
budget
planning
Factoring
cultura
presupuesto
planificación
topic Factoring
cultura
orçamento
planejamento
Factoring
culture
budget
planning
Factoring
cultura
presupuesto
planificación
description Factoring, also known in Brazil as mercantile or commercial development, is a company that provides advisory services, anticipation of non-financial resources and purchase of credits, with predated checks or promissory notes originating exclusively from sales on credit. The objective of this research was to verify the period of the year in which industrial companies in the municipality of Presidente Getúlio, in Santa Catarina, have the greatest need to use the services provided by commercial development companies. The branch of activity studied was the industry area, where 177 questionnaires were applied, with 32 open and closed questions. The questionnaires were collected between August 30, 2012 and October 2, 2012. They were analyzed quantitatively and qualitatively. The results indicated that 72% of the participating companies use the services provided by commercial development companies every month of the year, 19% only from October to December, and 9% seek factoring companies only from January to March. . Inadequate management can lead to serious financial problems, effectively contributing to a situation of insolvency. It was found that the industrial companies of the municipality of Presidente Getúlio seek factoring services due to the fact that they do not have an effective administration, due to the organizational culture and also to the lack of financial resources.
publishDate 2013
dc.date.none.fl_str_mv 2013-08-07
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.revistas.udesc.br/index.php/reavi/article/view/3437
10.5965/2764747102032013095
url https://www.revistas.udesc.br/index.php/reavi/article/view/3437
identifier_str_mv 10.5965/2764747102032013095
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/3437/2576
dc.rights.driver.fl_str_mv Copyright (c) 2013 Bárbara Laís Cucco Scheller Asen, Eliana Vogel Jaeger
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2013 Bárbara Laís Cucco Scheller Asen, Eliana Vogel Jaeger
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 2 No. 3 (2013); 95-98
Revista Brasileira de Contabilidade e Gestão; Vol. 2 Núm. 3 (2013); 95-98
Revista Brasileira de Contabilidade e Gestão; v. 2 n. 3 (2013); 95-98
2764-7471
10.5965/2764747102032013
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
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