Um estudo exploratório sobre a atuação da controladoria nas empresas de factoring

Abstract

The present study it is dedicated to analyze the performance of the Controllership in the companies who if also dedicate to the activity of factoring in Brazil, verifying the information used in these companies and your structure. The origins of the companies of factoring since the first indications had been studied in this work in the commercial activities as also the occured transformations with passing of the years the form of performance in many countries and the beginning of the activity in Brazil. One analyzed the concepts of some authors, the regulation, the aspects tributaries, the operation, the sources of captation of resources and to the end the relations with the banks and its main customers, small the e average companies. The bibliographical survey also approached the Controllership since its origin, in countable science, being analyzed its concepts and its functions, as also the necessary characteristics and the attributions of the responsible professional for the conduction of this administrative unit. The importance of the controls was boarded also, as instrument of improvement of the management of risks of the companies of factoring. And finally the research evidenced the use of functions and also the existence of departments of Controllership, that are responsible for a great amount of information for the managers. The existence of as many information demonstrates the good technological level of these companies, also was verified who the biggest concern in the companies of factoring is with the insolvency, what it generates great challenges for the area of management of risks

The present study it is dedicated to analyze the performance of the Controllership in the companies who if also dedicate to the activity of factoring in Brazil, verifying the information used in these companies and your structure. The origins of the companies of factoring since the first indications had been studied in this work in the commercial activities as also the occured transformations with passing of the years the form of performance in many countries and the beginning of the activity in Brazil. One analyzed the concepts of some authors, the regulation, the aspects tributaries, the operation, the sources of captation of resources and to the end the relations with the banks and its main customers, small the e average companies. The bibliographical survey also approached the Controllership since its origin, in countable science, being analyzed its concepts and its functions, as also the necessary characteristics and the attributions of the responsible professional for the conduction of this administrative unit. The importance of the controls was boarded also, as instrument of improvement of the management of risks of the companies of factoring. And finally the research evidenced the use of functions and also the existence of departments of Controllership, that are responsible for a great amount of information for the managers. The existence of as many information demonstrates the good technological level of these companies, also was verified who the biggest concern in the companies of factoring is with the insolvency, what it generates great challenges for the area of management of risks.