Um estudo do processo de análise e concessão de crédito realizado por empresas não financeiras

Abstract

This thesis has, as its main purpose, to study the analysis and extension of credit process for legal entities of any size, made by non-financial companies, involving only medium and large industrial companies, and, at the same time, distributors of its own products. It is an exploratory research, involving one hundred and twenty-nine companies of eight segments: food; beverage; audio, video, and home appliances; cleaning products; paper; stationery shop; toiletries; and domestic utilities. The main topics were: feeling, technique, and confidence participation in the process of analysis and extension of credit; the position within the company which defines the credit policy; the importance degree attributed by the credit gestor to several aspects; the main variables with regard to the company and the partners thereof, used by the credit gestor in the analysis and extension of credit process; the importance degree attributed thereof; the variables which, severally, can hinder the extension of credit; the variables less important with regard to the company and the partners thereof, in the analysis and extension of credit process; the impact of the computer utilization (hardware and software) in the analysis and extension of credit process, and the main difficulties undergone by the credit gestor in such process. The statistical analysis of data revealed a great uniformity in the analysis and extension of credit process among the re searched companies. Although the use this technique is preponderant in the analysis and extension of credit process, feeling and confidence are still liable for a material part of such process. Other relevant conclusion was that the intensive usage by the credit gestor of some variables in the analysis and extension of credit process does not necessarily implicate in the attribution of a correspondent level of important to these variables. Finally, the research performed investigated the greatest difficulties undergone by the credit gestors, identifying that the difficulties are the same, regardless of the companies segment. Such difficulties involve, basically, the credit area and the commercial area of the companies, showing clearly the necessity of a deep work to eliminate or minimize such difficulties.