The characteristics of treasury management in organizations in the coal region of Santa Catarina

• Autor(a) principal: Ritta, Cleyton de Oliveira
• Data de Publicação: 2023
• Outros Autores: Silva, Cristina Rui da, Cittadin, Andréia
• 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/8592
• topic: administração financeira; gestão de tesouraria; Associação dos Municípios da Região Carbonífera; AMREC; financial administration; treasury management; Association of Municipalities of the Coal Region; AMREC; administración financiera; administración de la tesorerí; Asociación de Municipios de la Región Carbonífera; AMREC

The main objective of this research is to investigate the characteristics of the treasury management in companies that constitute the Association of Municipalities of the Coal Region - AMCR - of the state of Santa Catarina.To reach this goal, a descriptive qualitative and quantitative research was conducted, through a closed questionnaire answered by 192 companies by accessibility. The results showed that most companies: a) are of a legal nature - Inc.; b) act in the area of trade and services; c) are micro and small; d) have appropriate treasury management practices of short-term; e) have few investments and loans in the financial market; f) carries out financing for vehicles, machinery and equipment; and g) capture resources in multiple/commercial banks and development banks. It can be concludedthat the surveyed companies have adequate organizational treasury management situation of short-term; however, many companies, regarding the long-term treasury activities,do not conduct budgeted/performed controls with financial planning and investment policies, loans and financing.This situation represents an important weakness of financial management, highlighting that some organizations do not have long-term view.