Considerações sobre a influência da análise das demonstrações no ciclo do pedido logístico: análise do caso Atofina Brasil

• Autor(a) principal: Santo, Angélica do Espírito
• Data de Publicação: 2003
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34114
• topic: Demonstrações contábeis; análise de crédito; ciclo do pedido; processamento do pedido; Financial statements; credit analysis; order cycle; order processing

This study aimed to identify the influence of financial statement analysis, used in the process of establishing customer credit limits, as a part of the logistic order cycle. Thus, a descriptive case study was carried out at Atofina Brazil, a company in the chemical industry. On the basis of this case study, we observed that the credit analyst uses various information sources as a support in process of deciding about credit limit establishment, one of which are financial statements. With respect to the impact of financial statements on the order cycle of Atofina Brazil, it was verified that the time period needed for the credit analysis process is not related to accounting information quality, because the credit analyst considers that financial statements offer an adequate representation of the company's economic and financial situation.