O GERENCIAMENTO DO CAPITAL DE GIRO EM PEQUENAS E MÉDIAS INDÚSTRIAS / THE WORKING CAPITAL MANAGEMENT IN SMALL AND MEDIUM INDUSTRIES

AUTOR(ES)

NARA LISSIA KATSUKI GIRALDI

DATA DE PUBLICAÇÃO

2008

RESUMO

This essay analyses the outline of small and medium industries in Rio de Janeiro and São Paulo on working capital management. With this purpose, a survey using structured questionnaire was conducted in a valid sample of those two states. The research intended to identify patterns on the usage of 7 selected working capital management routines and beside that categorize groups of firms with similar characteristics and behavior. The results obtained with the research was the identification of four different types of companies with regard to their working capital management routines: firms focused upon credit management, firms focused upon cash management, firms focused upon stock management and firms with no focus on any specific working capital management routine. In addition, similarities in behavior among firms were confirmed when they were put through similar conditions.

ASSUNTO(S)

analise de cluster turn over capital capital de giro cluster analysis

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