A study on working capital management in the micro and small foundries of the city of Cláudio
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Research, Society and Development |
Texto Completo: | https://rsdjournal.org/index.php/rsd/article/view/1476 |
Resumo: | Working capital is a fundamental element for the functioning and sustainability of organizations and their inefficient management can lead them to the early termination of their activities. Working capital is the resource used to finance the chronological interval between the timing of payments and the receipt of sales when there is no perfect synchronization between receipts and payments. In this sense, the general objective of this research was to describe and analyze how the management of short-term financial resources of micro and small industries in the foundry sector of Cláudio, MG is performed. In order to achieve this objective, an exploratory and descriptive research of a quantitative nature was carried out, whose data were collected by a questionnaire applied to an intentional sample of fifteen companies that comprised a research universe of 52 companies. It was concluded that the factors that most influenced the management of working capital, from the point of view of financial managers, were the high tax burden, the difficulty to manage costs and the lack of knowledge about financial management tools. |
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A study on working capital management in the micro and small foundries of the city of CláudioUn estudio sobre la gestión del capital de trabajo en las micro y pequeñas fundiciones de la ciudad de CláudioUm estudo sobre a gestão do capital de giro nas micro e pequenas fundições da cidade de CláudioRecursos financeiros de curto prazoSetor de fundidosDificuldades.Recursos financieros a corto plazoIndustria de fundiciónDificultades.Short term financial resourcesCasting industryDifficulties.Working capital is a fundamental element for the functioning and sustainability of organizations and their inefficient management can lead them to the early termination of their activities. Working capital is the resource used to finance the chronological interval between the timing of payments and the receipt of sales when there is no perfect synchronization between receipts and payments. In this sense, the general objective of this research was to describe and analyze how the management of short-term financial resources of micro and small industries in the foundry sector of Cláudio, MG is performed. In order to achieve this objective, an exploratory and descriptive research of a quantitative nature was carried out, whose data were collected by a questionnaire applied to an intentional sample of fifteen companies that comprised a research universe of 52 companies. It was concluded that the factors that most influenced the management of working capital, from the point of view of financial managers, were the high tax burden, the difficulty to manage costs and the lack of knowledge about financial management tools.El capital de trabajo es un elemento fundamental para el funcionamiento y la sostenibilidad de las organizaciones, y su gestión ineficiente puede conducir al cierre temprano de sus actividades. El capital de trabajo es el recurso utilizado para financiar el intervalo cronológico entre el momento del pago y el recibo de las ventas, cuando no existe una sincronización perfecta entre recibos y pagos. En este sentido, el objetivo general de esta investigación fue describir y analizar cómo es la gestión de los recursos financieros a corto plazo de las micro y pequeñas industrias del sector de la fundición de Cláudio, MG. Para lograr este objetivo, se realizó una investigación exploratoria y descriptiva de naturaleza cuantitativa, cuyos datos fueron recolectados a través de un cuestionario aplicado a una muestra intencional de quince compañías que comprendía un universo de investigación de 52 compañías. Se concluyó que los factores que más influyeron en la administración del capital de trabajo, desde el punto de vista de los gerentes financieros, fueron la alta carga impositiva, la dificultad para administrar los costos y la falta de conocimiento sobre las herramientas de administración financiera.Capital de giro é elemento fundamental ao funcionamento e sustentabilidade das organizações, e sua gestão ineficiente pode levá-las ao encerramento precoce de suas atividades. É o recurso utilizado para financiar o intervalo cronológico entre o momento dos pagamentos e o recebimento das vendas, quando não há uma perfeita sincronização entre recebimentos e pagamentos. Nesse sentido, o objetivo geral desta pesquisa foi descrever e analisar como é realizada a gestão dos recursos financeiros de curto prazo das micro e pequenas indústrias do setor de fundição de Cláudio, MG. Para alcance deste objetivo foi realizada uma pesquisa exploratória e descritiva de natureza quantitativa, cujos dados foram levantados por meio de questionário aplicado a uma amostra intencional de quinze empresas que compunham um universo de pesquisa composto por 52 empresas. Concluiu-se que os fatores que mais influenciavam a administração do capital de giro, sob o ponto de vista dos administradores financeiros, era a alta carga tributária, a dificuldade para administrar custos e a falta de conhecimentos a respeito das ferramentas de gestão financeira.Research, Society and Development2019-08-24info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/147610.33448/rsd-v8i11.1476Research, Society and Development; Vol. 8 No. 11; e318111476Research, Society and Development; Vol. 8 Núm. 11; e318111476Research, Society and Development; v. 8 n. 11; e3181114762525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/1476/1162Copyright (c) 2019 Valdilene Gonçalves Machado Silva, Marcus Vilela da Silva, Jardel Otávio Cardoso Vilaça, Lucas Gonçalves Meneses, Maria Augusta de Assis Vieirainfo:eu-repo/semantics/openAccessSilva, Marcus Vilela daSilva, Valdilene Gonçalves MachadoVilaça, Jardel Otávio CardosoMeneses, Lucas GonçalvesVieira, Maria Augusta de Assis2020-03-25T16:06:50Zoai:ojs.pkp.sfu.ca:article/1476Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:26:29.837377Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false |
dc.title.none.fl_str_mv |
A study on working capital management in the micro and small foundries of the city of Cláudio Un estudio sobre la gestión del capital de trabajo en las micro y pequeñas fundiciones de la ciudad de Cláudio Um estudo sobre a gestão do capital de giro nas micro e pequenas fundições da cidade de Cláudio |
title |
A study on working capital management in the micro and small foundries of the city of Cláudio |
spellingShingle |
A study on working capital management in the micro and small foundries of the city of Cláudio Silva, Marcus Vilela da Recursos financeiros de curto prazo Setor de fundidos Dificuldades. Recursos financieros a corto plazo Industria de fundición Dificultades. Short term financial resources Casting industry Difficulties. |
title_short |
A study on working capital management in the micro and small foundries of the city of Cláudio |
title_full |
A study on working capital management in the micro and small foundries of the city of Cláudio |
title_fullStr |
A study on working capital management in the micro and small foundries of the city of Cláudio |
title_full_unstemmed |
A study on working capital management in the micro and small foundries of the city of Cláudio |
title_sort |
A study on working capital management in the micro and small foundries of the city of Cláudio |
author |
Silva, Marcus Vilela da |
author_facet |
Silva, Marcus Vilela da Silva, Valdilene Gonçalves Machado Vilaça, Jardel Otávio Cardoso Meneses, Lucas Gonçalves Vieira, Maria Augusta de Assis |
author_role |
author |
author2 |
Silva, Valdilene Gonçalves Machado Vilaça, Jardel Otávio Cardoso Meneses, Lucas Gonçalves Vieira, Maria Augusta de Assis |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Silva, Marcus Vilela da Silva, Valdilene Gonçalves Machado Vilaça, Jardel Otávio Cardoso Meneses, Lucas Gonçalves Vieira, Maria Augusta de Assis |
dc.subject.por.fl_str_mv |
Recursos financeiros de curto prazo Setor de fundidos Dificuldades. Recursos financieros a corto plazo Industria de fundición Dificultades. Short term financial resources Casting industry Difficulties. |
topic |
Recursos financeiros de curto prazo Setor de fundidos Dificuldades. Recursos financieros a corto plazo Industria de fundición Dificultades. Short term financial resources Casting industry Difficulties. |
description |
Working capital is a fundamental element for the functioning and sustainability of organizations and their inefficient management can lead them to the early termination of their activities. Working capital is the resource used to finance the chronological interval between the timing of payments and the receipt of sales when there is no perfect synchronization between receipts and payments. In this sense, the general objective of this research was to describe and analyze how the management of short-term financial resources of micro and small industries in the foundry sector of Cláudio, MG is performed. In order to achieve this objective, an exploratory and descriptive research of a quantitative nature was carried out, whose data were collected by a questionnaire applied to an intentional sample of fifteen companies that comprised a research universe of 52 companies. It was concluded that the factors that most influenced the management of working capital, from the point of view of financial managers, were the high tax burden, the difficulty to manage costs and the lack of knowledge about financial management tools. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-08-24 |
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://rsdjournal.org/index.php/rsd/article/view/1476 10.33448/rsd-v8i11.1476 |
url |
https://rsdjournal.org/index.php/rsd/article/view/1476 |
identifier_str_mv |
10.33448/rsd-v8i11.1476 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/1476/1162 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Research, Society and Development |
publisher.none.fl_str_mv |
Research, Society and Development |
dc.source.none.fl_str_mv |
Research, Society and Development; Vol. 8 No. 11; e318111476 Research, Society and Development; Vol. 8 Núm. 11; e318111476 Research, Society and Development; v. 8 n. 11; e318111476 2525-3409 reponame:Research, Society and Development instname:Universidade Federal de Itajubá (UNIFEI) instacron:UNIFEI |
instname_str |
Universidade Federal de Itajubá (UNIFEI) |
instacron_str |
UNIFEI |
institution |
UNIFEI |
reponame_str |
Research, Society and Development |
collection |
Research, Society and Development |
repository.name.fl_str_mv |
Research, Society and Development - Universidade Federal de Itajubá (UNIFEI) |
repository.mail.fl_str_mv |
rsd.articles@gmail.com |
_version_ |
1797052822977511424 |