O método direto na demonstração do fluxo de caixa nas grandes indústrias têxteis do Vale do Itajaí/SC

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The overall objective of present research was to study the big textile companies of the Vale do Itajaí/SC, regarding the adoption of a CFD direct method, seeking a systematization and a definition of a model to be applied. Defined as theoretical and empiric, as well as essentially descriptive, this study adopted, in its first phase, the quantitative method, of the survey kind, and obtained its results in field research, using, for that purpose, a structured questionnaire. In its second phase, of qualitative character, the interview was used as an instrument for data collecting. The research adopted a census format sample, involving 16 big textile companies of the Vale do Itajaí/SC. The results indicated that the majority of the accounting professionals, responsible for the accounting of big textile industries in the Vale do Itajaí/SC, are college graduates and that most of them invest in post-graduation courses, being their average professional activity time span from 8 to 31 years. Of the 16 companies consulted only four actually elaborate the CFD and they do it using the indirect method. The overall majority of those who elaborate the CFD acknowledges that same meets all their information needs, although the direct method is the only one able to do it aligning same to the objective of the demonstration. The vast majority of the interviewees also considers that the companies should elaborate the CFD and that it should be mandatory. It also considers the direct method superior to the indirect one, keeping the symmetry with the theoretical background. We have also developed a systematization to carry out accounting, as well as a model of presenting the CFD by the direct method, to be used in big textile companies of the Vale do Itajaí/SC. Systematization disciplines the routine of accounting records and allows allotment of deriving information for immediate elaboration of the CFD by the direct method. Said study is inserted in the research line of Management Control of the Accounting Sciences Post-Graduation Program of Universidade Regional de Blumenau

ASSUNTO(S)

cfd model by the direct method textile sector modelo da dfc pelo método direto fluxo de caixa; indústria têxtil itajaí-açú, rio, vale (sc) ciencias contabeis setor têxtil cash flow fluxo de caixa

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