STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL

Detalhes bibliográficos
Autor(a) principal: Michelon, Paula de Souza
Data de Publicação: 2020
Outros Autores: Codesso, Maurí­cio Mello, Santos, Ismael Luiz, Lunkes, Rogério João
Tipo de documento: Artigo
Idioma: por
Título da fonte: Latin American Journal of Business Management
Texto Completo: https://www.lajbm.com.br/index.php/journal/article/view/572
Resumo: The objective of the present study is to analyze capital budgeting practices in supermarket companies in the State of Santa Catarina - Brazil. The study was carried out through the application of questionnaires in 19 large supermarkets in Santa Catarina. The results show that companies adopt different methods for evaluating investments, but often use the Net Present Value and the Accounting Return Rate and Scenario Analysis. It is concluded that managers usually use different methodologies in the preparation of capital budget, but still need adequate information systems to manage the budget.
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spelling STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZILESTUDO SOBRE PRÁTICAS DE ORÇAMENTO DE CAPITAL ADOTADAS POR SUPERMERCADOS NO ESTADO DE SANTA CATARINA/BRASILOrçamento. Orçamento de Capital. Supermercados. Brasil.Budget. Capital Budgeting. Supermarkets. Brazil.The objective of the present study is to analyze capital budgeting practices in supermarket companies in the State of Santa Catarina - Brazil. The study was carried out through the application of questionnaires in 19 large supermarkets in Santa Catarina. The results show that companies adopt different methods for evaluating investments, but often use the Net Present Value and the Accounting Return Rate and Scenario Analysis. It is concluded that managers usually use different methodologies in the preparation of capital budget, but still need adequate information systems to manage the budget.O objetivo do presente estudo é analisar as práticas de orçamento de capital em empresas supermercadistas do Estado de Santa Catarina - Brasil. Realizou-se o estudo por meio da aplicação de questionários em 19 grandes supermercados catarinenses. Os resultados evidenciam que as empresas adotam diferenciados métodos para avaliação dos investimentos, mas com frequência utilizam o Valor Presente Lí­quido e a Taxa de Retorno Contábil e Análise de Cenários. Conclui-se que os gestores costumam utilizar diversas metodologias na preparação do orçamento de capital, mas ainda necessitam de sistemas de informações adequados para o gerenciamento do referido orçamento.edUNITAU2020-05-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfhttps://www.lajbm.com.br/index.php/journal/article/view/572Latin American Journal of Business Management; Vol. 10 No. 2 (2019)Latin American Journal of Business Management; Vol. 10 Núm. 2 (2019)Latin American Journal of Business Management; v. 10 n. 2 (2019)2178-4833reponame:Latin American Journal of Business Managementinstname:Universidade de Taubaté (UNITAU)instacron:UNITAUporhttps://www.lajbm.com.br/index.php/journal/article/view/572/260Copyright (c) 2020 Latin American Journal of Business Managementinfo:eu-repo/semantics/openAccessMichelon, Paula de SouzaCodesso, Maurí­cio MelloSantos, Ismael LuizLunkes, Rogério João2020-05-29T01:50:09Zoai:ojs2.lajbm.com.br:article/572Revistahttps://www.lajbm.com.br/index.php/journal/indexPUBhttp://www.lajbm.net/index.php/journal/oaimarcela.moraes@unitau.com.br||editor@lajbm.net2178-48332178-4833opendoar:2020-05-29T01:50:09Latin American Journal of Business Management - Universidade de Taubaté (UNITAU)false
dc.title.none.fl_str_mv STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL
ESTUDO SOBRE PRÁTICAS DE ORÇAMENTO DE CAPITAL ADOTADAS POR SUPERMERCADOS NO ESTADO DE SANTA CATARINA/BRASIL
title STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL
spellingShingle STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL
Michelon, Paula de Souza
Orçamento. Orçamento de Capital. Supermercados. Brasil.
Budget. Capital Budgeting. Supermarkets. Brazil.
title_short STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL
title_full STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL
title_fullStr STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL
title_full_unstemmed STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL
title_sort STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL
author Michelon, Paula de Souza
author_facet Michelon, Paula de Souza
Codesso, Maurí­cio Mello
Santos, Ismael Luiz
Lunkes, Rogério João
author_role author
author2 Codesso, Maurí­cio Mello
Santos, Ismael Luiz
Lunkes, Rogério João
author2_role author
author
author
dc.contributor.author.fl_str_mv Michelon, Paula de Souza
Codesso, Maurí­cio Mello
Santos, Ismael Luiz
Lunkes, Rogério João
dc.subject.por.fl_str_mv Orçamento. Orçamento de Capital. Supermercados. Brasil.
Budget. Capital Budgeting. Supermarkets. Brazil.
topic Orçamento. Orçamento de Capital. Supermercados. Brasil.
Budget. Capital Budgeting. Supermarkets. Brazil.
description The objective of the present study is to analyze capital budgeting practices in supermarket companies in the State of Santa Catarina - Brazil. The study was carried out through the application of questionnaires in 19 large supermarkets in Santa Catarina. The results show that companies adopt different methods for evaluating investments, but often use the Net Present Value and the Accounting Return Rate and Scenario Analysis. It is concluded that managers usually use different methodologies in the preparation of capital budget, but still need adequate information systems to manage the budget.
publishDate 2020
dc.date.none.fl_str_mv 2020-05-28
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.lajbm.com.br/index.php/journal/article/view/572
url https://www.lajbm.com.br/index.php/journal/article/view/572
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.lajbm.com.br/index.php/journal/article/view/572/260
dc.rights.driver.fl_str_mv Copyright (c) 2020 Latin American Journal of Business Management
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 Latin American Journal of Business Management
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv edUNITAU
publisher.none.fl_str_mv edUNITAU
dc.source.none.fl_str_mv Latin American Journal of Business Management; Vol. 10 No. 2 (2019)
Latin American Journal of Business Management; Vol. 10 Núm. 2 (2019)
Latin American Journal of Business Management; v. 10 n. 2 (2019)
2178-4833
reponame:Latin American Journal of Business Management
instname:Universidade de Taubaté (UNITAU)
instacron:UNITAU
instname_str Universidade de Taubaté (UNITAU)
instacron_str UNITAU
institution UNITAU
reponame_str Latin American Journal of Business Management
collection Latin American Journal of Business Management
repository.name.fl_str_mv Latin American Journal of Business Management - Universidade de Taubaté (UNITAU)
repository.mail.fl_str_mv marcela.moraes@unitau.com.br||editor@lajbm.net
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