文章基本信息

标题：POLICY OF ACCOUNTS RECEIVABLE COLLECTION: A CASE STUDY IN RETAIL BUILDING MATERIALS
其他标题：POLICY OF ACCOUNTS RECEIVABLE COLLECTION: A CASE STUDY IN RETAIL BUILDING MATERIALS
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作者：Ani Caroline Grigion Potrich ; Tamara da Silva Linhares ; Jaqueline Carla Guse 等
期刊名称：Sistemas Gestão
印刷版ISSN：1980-5160
出版年度：2012
卷号：7
期号：3
页码：392-401
DOI：10.7177/sg.2012.V7.N3.A8
语种：Portuguese
出版社：Universidade Federal Fluminense
摘要：O presente artigo tem como objetivo a identificação da estrutura e avaliação da conduta da política de cobrança de contas a receber, em uma empresa de materiais de construção localizada em Santa Maria - RS. O estudo foi realizado através da coleta de dados junto aos registros da empresa, resultados contábeis e entrevistas com proprietários e colaboradores ligados ao setor, além de uma observação aberta de todo o processo de concessão de crédito. Os resultados permitiram identificar a conduta da gestão de contas a receber. A partir disto, pode-se afirmar que a empresa em estudo necessita da adoção de uma política de cobrança mais específica e clara, a fim de atender aos clientes, de acordo com suas exigências, proporcionando um melhor gerenciamento e controle de seus recursos financeiros.↓This article aims to identify the structure and evaluation of conduct policy for the collection of accounts receivable on a building materials company located in Santa Maria – RS. The study was conducted collecting data from the company records, financial results and interviews with owners and employees connected with the industry, and a note to open the whole process of granting credit. The results showed the conduct of the management of accounts receivable. From this, it can be said that the company needs to study the adoption of a policy of charging more specific and clear in order to serve customers, according to your requirements, providing a better management and control of their financial resources.
其他摘要：This article aims to identify the structure and evaluation of conduct policy for the collection of accounts receivable on a building materials company located in Santa Maria – RS. The study was conducted collecting data from the company records, financial results and interviews with owners and employees connected with the industry, and a note to open the whole process of granting credit. The results showed the conduct of the management of accounts receivable. From this, it can be said that the company needs to study the adoption of a policy of charging more specific and clear in order to serve customers, according to your requirements, providing a better management and control of their financial resources.
关键词：Administração; gestão de empresas;contas a receber; gestão; capital de giro; política de crédito;Accounts Receivable; Financial Management; Credit Policy
其他关键词：Accounts Receivable; Financial Management; Credit Policy