Sucessão de gestão em empresa familiar Calçados Andreza S.A.: um estudo de caso

AUTOR(ES)

Tarcísio Staudt

DATA DE PUBLICAÇÃO

2006

RESUMO

The present study tries to demonstrate the economical and financial reflexes that took place in a company after the transference of its administration from the first to the second generation. The investigation of the employed procedures in a family succession was developed in the company Calçados Andreza S. A. This is a family organization of the branch of export of leather goods, located in the municipal district of Santa Clara do Sul, RS, which was forced to transmit the control to the second heir in the chronological order, for subjects strange to the natural succession. The research was classified as of qualitative and quantitative approach, through a case study, accomplished through observations and questionnaires of interviews with eleven managers of the company (among them the ancient owner and the successor) nine employees in exercise and two former-employees. The purpose was to verify the main characteristics of the administration of a family company. The exam of the accounting documents contributed to the verification of the behavior of the company before and after the administrative succession, in the periods from 1982 to 1986 and from 1987 to 2004, and with verification of its result in relation to the segment of the market. The theoretical support brought by the specific bibliographical investigation explained less visible aspects in the approach of the theme, which appeared in strategic points along the process. Through the data obtained in the research, it was possible to prove that Calçados Andreza S.A., a family company, got favorable results, suitable for the verified economical evolution, being sustained at the market in a competitive way, after having elapsed seventeen years of the succession in his/her administration

ASSUNTO(S)

administration empresa familiar succession process family company administração economical evolution processo sucessório ciencias contabeis evolução econômica

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