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A BIBLIOTECA ACERVOS UNIFICADOS PÓS-GRADUAÇÃO GRADUAÇÃO CETER COLÉGIO
Accounts receivable
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Filtrar por Publicador Biblioteca Digitais de Teses e Dissertações da USP Fundação Getúlio Vargas
Os fundos de investimento em direitos creditórios (FIDCS) como uma alternativa ao financiamento de micro e pequenas empresas: uma análise do mercado brasileiro de crédito; The accounts receivable investment funds as an alternative to the small enterprises financing: an analysis of the brazilian credit market.
Washington, DC: World Bank
Silva, Renata Rosada da
World Bank, Washington, DC
Fonte: Biblioteca Digitais de Teses e Dissertações da USP
Washington, DC
TIPO: DISSERTAÇÃO DE MESTRADO
International Finance Corporation, Washington, DC FIU Digital Commons Universidade de Múrcia Warsaw: World Bank Universidade Federal de Goiás; brasil; UFG; Faculdade de Administração, Ciências Contábeis e Economia (RG); Ciências Contábeis (RG) Universidade Cornell Universidade Federal Fluminense - LATEC Mais Publicadores...
FORMATO: APPLICATION/PDF
Publicado em 07/08/2006
PT
RELEVÂNCIA NA PESQUISA
56.73%
#Accounts receivable investment funds #Mercado br
Publicador: Biblioteca Digitais de Teses e Dissertações da USP
#Brazilian credit market
#Financiamento
#Financing
#Micro e pequenas empresas. Fundos de investimento em direitos creditórios
#SMEs
O objetivo do presente trabalho é avaliar a possibilidade de utilização dos fundos de investimento em direitos creditórios no financiamento de micro e pequenas empresas. O estudo parte da problemática teórica da assimetria de informações e faz um panorama do mercado brasileiro de crédito, com ênfase nas micro e pequenas empresas. A partir da análise da legislação pertinente a esses fundos, nota-se que não existe impedimento legal à constituição de FIDCs que objetivem fomentar os micro pequenos negócios. No final de 2005, cinco fundos de investimento em direitos creditórios para financiamento de micro e pequenas empresas entraram em funcionamento no Brasil. Por meio da análise do desempenho dos fundos em atividade, percebe-se que esta nova modalidade de financiamento se mostra como uma alternativa viável e promissora no provimento de crédito a micro e pequenos empresários, pois além de aumentarem o acesso desse segmento de mercado a empréstimos, o faz a taxas menores do que aquelas praticadas pelas instituições financeiras convencionais.; The purpose of the present study is to evaluate the possibility of financing micro and small enterprises by means of accounts receivables investment funds. The study starts with a review of the asymmetric information problem and makes a review of the Brazilian credit market... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=2347618
Uma análise da gestão de contas a receber: estudo de caso para a indústria de confecção TRIUMPH Serrão, Carlos Alberto Veronese Fonte: Fundação Getúlio Vargas
Publicador: Fundação Getúlio Vargas
TIPO: DISSERTAÇÃO
RELEVÂNCIA NA PESQUISA #Organização e Gerência
26.65%
#Contas a receber - Estudo de casos
#Administração financeira - Estudo de casos
Atualmente a gestão de contas a receber passou a ter uma maior importância para a alta administração das empresas. A estabilidade monetária dos últimos anos apresenta com maior clareza os resultados desta gestão. Não existe mais espaço para a ineficiência nesta área, pois ela é refletida automaticamente através do aumento da inadimplência ou aumento dos prazos de recebimento, diferentemente do passado, quando a inflação escondia as suas falhas através das distorções de valores e também de uma preocupação quase que exclusiva, por parte desta alta administração, na correção dos seus ativos financeiros. o presente trabalho tem como objetivo analisar a atual e novas propostas de gestão de contas a receber para identificar a mais adequada para a Indústria de Confecção Triumph. A análise partirá da identificação do atual estágio de gestão desta área nas empresas brasileiras, fazendo a sua descrição detalhada e mostrando os seus pontos fortes e fracos. Em seguida serão realizadas pesquisas identificadoras de diferentes instrumentos, políticas e procedimentos utilizados, mostrando também os seus pontos fortes e fracos, finalmente o trabalho apresentará um modelo-proposta de gestão eficaz para a Triumph. Como referencial teórico serão analisados os conceitos e as ferramentas da gestão estratégica... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=2398676
Accounting for Infrastructure Regulation : An Introduction Rodriguez Pardina, Martin; Schlirf Rapti, Richard; Groom, Eric Fonte: Washington, DC: World Bank
Publicador: Washington, DC: World Bank
EN_US
RELEVÂNCIA NA PESQUISA #ACCOUNTANT
26.53%
#ACCOUNTANTS
#ACCOUNTING EQUATION
#ACCOUNTING
#ACCOUNTING APPROACH
#ACCOUNTING POLICIES
#ACCOUNTING PRINCIPLES
#ACCOUNTING PRACTICES
#ACCOUNTING RULES
#ACCOUNTING STANDARDS
#ACCOUNTING SYSTEMS
The Enron crisis offered a dramatic reminder to regulators around the world that reliable accounting standards are essential for markets to work efficiently and fairly. Harvey Pitt, chairman of the regulatory agency responsible for the monitoring of accountants in the United States (the Securities and Exchange Commission) from 2001 to 2003, argued that the crisis revealed two problems with accounting that needed to be addressed by the regulators. The first problem is that the accountants may have gotten some of the accounting wrong. The second, and more important, problem is that they may have gotten a lot of the accounting right. This volume describes a set of rules with which utilities monopolies should be able to comply without threat to a fair return on their business, while at the same time ensuring the accountability of all players. Regulators in many member countries of the organization for economic co-operation and development and in the electricity sector in many developing countries use these rules. There is no reason why they should not be of value to regulators of all public service providers that enjoy strong residual monopoly rights. Ultimately... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=10300285
Credit Chains and Sectoral Comovement : Does the Use of Trade Credit Amplify Sectoral Shocks? Raddatz, Claudio Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
RELEVÂNCIA NA PESQUISA #ACCESS TO FINANCING #ACCOUNTING
26.49% #ACCESS TO FORMAL FINANCE
#ACCOUNTS PAYABLE
#ACCOUNTS RECEIVABLES
#ACCESS TO FUNDS
#ACCOUNTS PAYABLES
#ADVERSE EFFECT
#ACCOUNTS RECEIVABLE
#AFFILIATED ORGANIZATIONS
#AMOUNT OF CREDIT
This paper provides evidence of the presence and relevance of a credit-chain amplification mechanism by looking at its implications for the correlation of industries. In particular, it tests the hypothesis that an increase in the use of trade-credit along the input-output chain linking two industries results in an increase in their correlation. The analysis uses detailed data on the correlations and input-output relations of 378 manufacturing industry-pairs across 44 countries with different degrees of use of trade credit. The results provide strong support for this hypothesis and indicate that the mechanism is quantitatively relevant. LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=10300594
Market Power and the Matching of Trade Credit Terms Fabbri, Daniela; Klapper, Leora Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
RELEVÂNCIA NA PESQUISA
47.02%
#ACCESS TO BANK LOANS #ACCESS TO FINANCE #ACCOUNTING
#ACCESS TO CREDIT
#ACCESS TO EXTERNAL FINANCE
#ACCESS TO FINANCING
#ACCOUNTS PAYABLE
#ACCESS TO FORMAL CREDIT
#ACCOUNTS PAYABLES
#ACCOUNTS RECEIVABLE
#ACCOUNTS RECEIVABLE FINANCING
This paper studies the decision of firms to extend trade credit to customers and its relation with their financing decisions. The authors use a novel firm-level database of Chinese SMEs with unique information on market power in both output and input markets and on the amount, terms, and payment history of trade credit simultaneously extended to customers (accounts receivable) and received from suppliers (accounts payable). The analysis shows that suppliers with relatively weaker market power are more likely to extend trade credit and have a larger share of goods sold on credit. Examination of the importance of financial constraints reveals that access to bank financing and profitability are not significantly related to trade credit supply. Rather, firms that receive trade credit from their own suppliers are more likely to extend trade credit to their customers, and to "match maturity" between the contract terms of payables and receivables. This matching practice is more likely used when firms face strong competition in the product market (relative to their customers)... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=10300740
Ukraine : Country Financial Accountability Assessment World Bank Fonte: Washington, DC
Publicador: Washington, DC
EN_US
RELEVÂNCIA NA PESQUISA
26.49%
#LEGAL FRAMEWORK
#INSTITUTIONAL FRAMEWORK
#INTERNAL AUDITING
#CAPACITY BUILDING
#ACCOUNTING & REPORTING #PROGRAM BUDGETING
#EXTERNAL AUDITORS
#FINANCIAL STATEMENTS
#PUBLIC ENTERPRISES
#STAFF TRAINING
#BUDGET LAW & LEGISLATION
Ukraine has several strengths, such as an educated workforce, strong bookkeeping skills, and commitment to reforms, and a long-term vision of joining the European Union. In order to strengthen existing public financial accountability, Ukraine will need to build on its strength by undertaking several measures. Experience in many other countries shows that several required changes entail reaching political consensus, reforming existing institutions, or creating new institutions. This suggests that a realistic timetable for improvement in public financial accountability will have to stretch over several years and will depend on strong leadership from the top. The most important areas for action are: bringing revenues under the scope of independent external auditors; introducing the concept of internal audit; strengthening the capacity of the Accounting Chamber to conduct financial statement audits; strengthening the accountability of state owned enterprises; introducing international accounting standards for selected enterprises; adopting international best practices for licensing of audit professionals; and strengthening the disciplinary committee of the Chamber of Auditors to provide effective oversight. Other measures needed are to: train deparmtnetal staff in implementing program budgeting; fully implementing the Budget Code; expediting the implementing of the Treasury modernization project; and implementing standardized automated accounting and reporting systems. LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=10304332
Closing the Credit Gap for Formal and Informal Micro, Small, and Medium Enterprises Stein, Peer; Ardic, Oya Pinar; Hommes, Martin Fonte: International Finance Corporation, Washington, DC
Publicador: International Finance Corporation, Washington, DC
TIPO: TRABALHO EM ANDAMENTO
EN_US
RELEVÂNCIA NA PESQUISA
26.53%
#ACCESS TO BANK ACCOUNTS
#ACCESS TO CREDIT
#ACCESS TO EDUCATION
#ACCESS TO FINANCE
#ACCESS TO FINANCIAL SERVICES
#ACCESS TO MARKET
#ACCESS TO MARKETS
#ACCESS TO INFORMATION
#ACCESS TO RESOURCES
#ACCESSIBILITY
#ACCOUNTING
Job creation and economic growth through private sector development have become primary areas of focus for policy makers around the world in the aftermath of the global financial crisis. Recent evidence points to the importance of small and medium enterprises (SMEs) in providing employment across countries. In addition to employing the largest number of people in aggregate, SMEs generate the most new jobs. But SMEs also face many challenges in day-to-day operations and to grow. This note is a report back on the state of the credit gap for MSMEs with this new and updated data, while providing additional focus on the sizable informal enterprise sector in the developing world. In addition, this report examines various operational challenges that small and informal firms face, and some formalization obstacles they often cite as the primary reasons for not registering their business. A framework to differentiate the informal sector is offered, with the intention of segmenting the vast landscape of informal firms some of which exist today due to opportunistic behavior... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=10307839
Small and Medium Enterprise Finance Global Partnership for Financial Inclusion; International Finance Corporation Fonte: International Finance Corporation, Washington, DC
Publicador: International Finance Corporation, Washington, DC
TIPO: TRABALHO EM ANDAMENTO
EN_US
RELEVÂNCIA NA PESQUISA #ACCESS TO ACCOUNTS #ACCESS TO FINANCE
26.49% #ACCESS TO CREDIT
#ACCESS TO EDUCATION
#ACCESS TO FINANCIAL SERVICES
#ACCOUNTS RECEIVABLE
#ADVISORY SERVICES
#AGRICULTURAL FINANCE
#ACCESS TO FORMAL FINANCE
#AGRICULTURAL BANK
#ALTERNATIVE CREDIT
This update considers new findings since the initial Stocktaking report, substantiating the contribution of the private sector, and of small and medium enterprises (SMEs) in particular, for new jobs and investment. These findings further illustrate the key role access to finance plays in SMEs abilities and willingness to add jobs including the special circumstances of fast-growing SMEs, or gazelles. The new findings further detail availability and gaps in SME financing, including for specific subsectors such as women-owned firms and agri-enterprises. New trends include progress made in recent years to improve financial markets infrastructure, and expanded lending in countries such as China, which have made progress in this area. The findings also include key private sector innovations pioneered by the SME Finance Challenge winners and other private sector institutions, focusing on key sector opportunities (such as agribusiness and energy), product innovation (such as expanded local currency options), and risk management alternatives. The new findings and trends highlight the potential of collaborative platforms that have emerged from the G-20/GPFI (Global Partnership for Financial Inclusion) process to combine resources to improve SME access to finance... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=10307842
Jamaica SME Finance World Bank; International Monetary Fund Fonte: Washington, DC
Publicador: Washington, DC
TIPO: RELATÓRIO
EN_US
RELEVÂNCIA NA PESQUISA #TAX INCENTIVES
36.44%
#FINANCIAL SERVICES
#CO-OPERATIVE BANK
#ECONOMIC GROWTH
#REPAYMENT CAPACITY
#MONEY LAUNDERING
#FINANCING
#DEPOSITS
#LINES OF CREDIT
#BUSINESS COMMUNITY
#ALTERNATIVE SOURCES OF FINANCE
Almost all formal small and medium enterprises (SMEs) in Jamaica have access to checking or saving accounts, but the financial sector is scarcely used to finance their investments. The lack of funding for the SME sector, or its high cost, has a negative impact on entrepreneurship and business profitability and stability through the business life-cycle, having a particularly negative effect on employment. In addition, the supply of formal nonbank sources of finance is limited, especially for micro-entrepreneurs, with credit unions providing mostly consumer finance and an underdeveloped microfinance sector. The authorities aim to develop a micro-credit act to make it mandatory for multilateral investment funds (MIFs) to register, and to create a regulatory authority to oversee microfinance institution (MFIs). The authorities have taken significant initiatives to enhance the legal and regulatory environment and financial infrastructure, but further efforts are needed. The authorities have also put in place public programs for micro... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=10308029
Protecting Your Assets: A Well-Defined Credit Policy Is The Key Moll, Steven V. Fonte: FIU Digital Commons
Publicador: FIU Digital Commons
TIPO: ARTIGO DE REVISTA CIENTÍFICA
FORMATO: APPLICATION/PDF
RELEVÂNCIA NA PESQUISA #Steven V. Moll
46.97%
#Bad debt
#Accounts receivable ratio
#Consumer Credit Protection Act
#Credit management
#Truth in Lending Act
#Fair Debt Collection Practices Act
#FIU
#Collections
#Fair Credit Billing Act
#Beverage
In - Protecting Your Assets: A Well-Defined Credit Policy Is The Key – an essay by Steven V. Moll, Associate Professor, The School of Hospitality Management at Florida International University, Professor Moll observes at the outset: “Bad debts as a percentage of credit sales have climbed to record levels in the industry. The author offers suggestions on protecting assets and working with the law to better manage the business.” “Because of the nature of the hospitality industry and its traditional liberal credit policies, especially in hotels, bad debts as a percentage of credit sales have climbed to record levels,” our author says. “In 1977, hotels showing a net income maintained an average accounts receivable ratio to total sales of 3.4 percent. In 1983, the accounts receivable ratio to total sales increased to 4.1 percent in hotels showing a net income and 4.4 percent in hotels showing a net loss,” he further cites. As the professor implies, there are ways to mitigate the losses from bad credit or difficult to collect credit sales. In this article Professor Moll offers suggestions on how to do that. Moll would suggest that hotels and food & beverage operations initially tighten their credit extension policies, and on the following side... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=10345729
Gestión financiera del circulante y creación de valor en la empresa= Short-term financial management and firm value / Martínez Sola, Cristina Fonte: Universidade de Múrcia TIPO: TESE DE DOUTORADO
Publicador: Universidade de Múrcia
FORMATO: APPLICATION/PDF
SPA; ENG
RELEVÂNCIA NA PESQUISA
27.26%
#Empresas - Gestión Financiera
#Análisis financiero
#65 - Gestión y organización. Administración y dirección de empresas. Publicidad. Relaciones públicas. Medios de comunicación de masas
Esta tesis doctoral se plantea con el objetivo de profundizar en el estudio de las decisiones financieras a corto plazo en la empresa. El activo y pasivo corriente tiene gran importancia en las empresas, como muestra el importante peso que tesorería, clientes, o proveedores representan dentro del balance. Sin embargo, a pesar de su importancia, la literatura financiera se ha centrado fundamentalmente en el estudio de las políticas de inversión y financiación a largo plazo. Por tanto, la finalidad de esta tesis es analizar los efectos de la inversión en tesorería y clientes, así como el uso de la financiación de proveedores en el valor y la rentabilidad de la empresa. La tesis está estructurada en tres partes. La primera parte comprende los capítulos 1 y 2, y se destina al análisis de la tesorería. La segunda parte incluye los capítulos 3 y 4, que analizan el crédito comercial desde el punto de vista de la inversión en clientes (crédito comercial concedido). La última parte, Capítulo 5, investiga el valor del crédito comercial recibido (acreedores comerciales). En primer lugar (Capítulo 1), se estudia la relación entre los niveles de tesorería mantenidos por las empresas y su valor. Los resultados muestran una relación no lineal entre la tesorería y valor de la empresa (forma de U invertida). Adicionalmente y consistente con lo anterior... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=13956994
Kyrgyz Republic : Access to Financial Services Policy Note World Bank Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
TIPO: ECONOMIC & SECTOR WORK :: POLICY NOTE; ECONOMIC & SECTOR WORK
ENGLISH; EN_US
RELEVÂNCIA NA PESQUISA #ACCESS TO CREDIT
#ACCESS TO FINANCE
#ACCESS TO FINANCING #ACCOUNTING
26.49% #ACCESS TO FINANCIAL SERVICES
#ACCESS TO INFORMATION
#ACCOUNTING PRACTICES
#ACCOUNTS RECEIVABLE
#ACCESS TO RESOURCES
#ACCOUNTING STANDARDS
#ADB
The purpose of this paper is to report on the level of access to formal financial services in the Kyrgyz Republic, assess the key obstacles to improving access, and make recommendations to overcome these obstacles. The paper is organized as follows. Sections II to IV examine the supply of financial services. Specifically, section II presents a profile of financial intermediation by banks, focusing their supply of financial services, particularly lending and deposits. Section III presents a profile of lending by Aiyl Bank, a specialized bank with a limited license, which is mandated to lend for agriculture. Section IV presents a profile of lending by non-bank financial institutions (NBFIs), including microfinance organizations (MFOs) and credit unions. Section V examines the demand side for financial services, drawing on enterprise surveys to assess firms' perceptions of their access to finance. Section VI presents a brief analysis of the impact of the events of April 2010 on access to finance. Section VII discusses key obstacles in increasing access to finance from banks and NBFIs. Section VIII concludes with policy recommendations that derive from the preceding analysis. LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=14433529
Suriname : Report on the Observance of Standards and Codes - Accounting and Auditing World Bank Fonte: Washington, DC
Publicador: Washington, DC
TIPO: ECONOMIC & SECTOR WORK :: ACCOUNTING AND AUDITING ASSESSMENT (ROSC); ECONOMIC & SECTOR WORK
ENGLISH; EN_US
RELEVÂNCIA NA PESQUISA
26.49%
#ACCESS TO FINANCING
#ACCOUNT
#ACCOUNTANCY FIRMS
#ACCOUNTANT
#ACCOUNTING FIRM
#ACCOUNTABILITY
#ACCOUNTANCY
#ACCOUNTANTS
#ACCOUNTING FIRMS
#ACCOUNTING
#ACCOUNTING PRACTICES
This report provides an assessment of the corporate sector accounting, financial reporting, and auditing practices in Suriname, with the aim of assisting the Government of Suriname's efforts to strengthen private sector accounting and auditing practices and enhance financial transparency in the corporate sector, so as to support the Government's objective of private sector-led growth and deepened integration with the international economy. This ROSC A&A aims to support the government's objectives of improving the investment climate and fostering private sector growth, in particular through: (a) designing a solid legal and regulatory framework governing the accounting and audit profession in Suriname, (b) improving the technical skills of accounting and audit practitioners, and (c) enhancing the institutional capacity of the country's accounting professional body and educational institutions. The ROSC A&A focuses on the institutional framework regulating accounting and auditing practices, and the comparability of national accounting and auditing practices with international standards and best practice... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=14441621
The Role of Factoring for Financing Small and Medium Enterprises Klapper, Leora Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
TIPO: PUBLICATIONS & RESEARCH :: POLICY RESEARCH WORKING PAPER; PUBLICATIONS & RESEARCH
ENGLISH
RELEVÂNCIA NA PESQUISA #ACCOUNTING
36.36%
#ACCOUNTING STANDARDS
#BALANCE SHEETS
#BANK CONTRACTS
#BANKING SECTOR
#BANKING SERVICES
#ACCOUNTS
#ASSETS
#BANK LENDING
#BALANCE SHEET
#BANK LOANS
Around the world, factoring is a growing source of external financing for corporations and small and medium-size enterprises (SMEs). What is unique about factoring is that the credit provided by a lender is explicitly linked to the value of a supplier's accounts receivable and not the supplier's overall creditworthiness. Therefore, factoring allows high-risk suppliers to transfer their credit risk to their high-quality buyers. Factoring may be particularly useful in countries with weak judicial enforcement and imperfect records of upholding seniority claims because receivables are sold, rather than collateralized, and factored receivables are not part of the estate of a bankrupt SME. Empirical tests find that factoring is larger in countries with greater economic development and growth and developed credit information bureaus. In addition, the author finds that creditor rights are not related to factoring. The author also discusses reverse factoring, which is a technology that can mitigate the problem of borrowers' informational opacity in business environments with weak information infrastructures if only receivables from high-quality buyers are factored. She illustrates the case of the Nafin reverse factoring program in Mexico and highlights how the use of electronic channels and a supportive legal and regulatory environment can cut costs and provide greater SME services in emerging markets. LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=14450649
The Uniqueness of Short-Term Collateralization Klapper, Leora Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
TIPO: PUBLICATIONS & RESEARCH :: POLICY RESEARCH WORKING PAPER; PUBLICATIONS & RESEARCH
ENGLISH; EN_US
RELEVÂNCIA NA PESQUISA #SECURED TRANSACTIONS
47.22% #COLLATERAL
#BORROWING ARRANGEMENTS #ACCOUNTING
#ACCOUNTS
#ASSETS
#ACCOUNTS RECEIVABLE
#LETTERS OF CREDIT
#DEBT CONTRACTS ACCOUNT
#ACCOUNTS RECEIVABLE
#ACCOUNTS RECEIVABLE TURNOVER
The author finds evidence that lines of credit secured by accounts receivable are associated with business borrowers with a high risk of default. While an unsecured short-term loan is repaid from the borrower's future cash flow, a loan secured by accounts receivable (a unique form of "inside" collateral) is repaid from previously generated and observed sales (the borrower's trade credit terms to its customers). Consequently, lenders that secure accounts receivable are most concerned with the credit risk of the borrower's customers and the borrower's ability to continue to generate new sales. A stylized theoretical model demonstrates that the value of a secured line-of-credit loan in minimizing contracting costs is associated with the borrower's business risk and the quality of the borrower's customers. Empirical tests on a sample of publicly traded U.S. manufacturing firms find that firms with secured line of credit loans are observably riskier and have fewer expected growth opportunities. The author's findings suggest that observably riskier borrowers can borrow more on a secured than on an unsecured basis. The results highlight the important role of secured letters of credit in providing liquidity to risky... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=14451670
Financing Small and Medium-Size Enterprises with Factoring: Global Growth and its Potential in Eastern Europe Bakker, Marie H. R.; Klapper, Leora; Udell, Gregory F. Fonte: Warsaw: World Bank
Publicador: Warsaw: World Bank
TIPO: PUBLICATIONS & RESEARCH :: POLICY RESEARCH WORKING PAPER; PUBLICATIONS & RESEARCH
ENGLISH; EN_US
RELEVÂNCIA NA PESQUISA
36.44%
#ACCOUNTS
#ASSETS
#BAD DEBT
#BANKRUPTCY
#CHECKING
#COLLECTION SERVICES
#BORROWING
#COMMERCIAL CREDIT
#BUNDLING
#CONTRACT ENFORCEMENT
#CREDIT RISK
Factoring is a form of asset-based finance where the credit is extended based on the value of the borrower's accounts receivable. In recent years factoring has experienced phenomenal growth and has become an important source of financing-especially short-term working capital-for small and medium-size enterprises and corporations, reaching a worldwide volume of 760 billion euro in 2003. Although the importance of factoring varies considerably around the world, it occurs in most countries and is growing especially quickly in many developing countries. The authors explore the advantages of factoring over other types of lending for firms in developing economies, and discuss the informational, legal, tax, and regulatory barriers to its growth. They also examine the role of factoring in the eight Eastern European countries that became EU members on May 1, 2004the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, the Slovak Republic, and Slovenia, referred to as the EU 8. The authors conclude that factoring offers key advantages over other lending products and is likely to become more important in these countries... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=14452110
Os sistemas de controles internos utilizados no contas a receber das empresas de comércio de autopeças: o caso da empresa: eletropel distribuidora de autopeças ltda; Internal control systems used in accounts receivable firms trade auto parts: the case of The company: Eletropel Distributor Auto Parts Ltda. Barbosa, Thalis Augusto Martins Fonte: Universidade Federal de Goiás; brasil; UFG; Faculdade de Administração, Ciências Contábeis e Economia (RG); Ciências Contábeis (RG) Publicador: Universidade Federal de Goiás; brasil; UFG; Faculdade de Administração, Ciências Contábeis e Economia (RG); Ciências Contábeis (RG) TIPO: TRABALHO DE CONCLUSÃO DE CURSO
POR
RELEVÂNCIA NA PESQUISA #Empresa de pequeno porte #Internal Control
67.27% #Controle interno
#Accounts receivable
#Contas a receber
#Receita
#Small business
#Revenue
The present work analyzes the internal control in the operations of accounts receivable from a commercial company in the distribution of automotive parts. The overall objective is to identify the types of internal controls over accounts receivable present in the management of a commercial distributor of auto parts in Goiânia - GO. The internal control influences mainly on business continuance, much due to constant changes in their business environment and the constant need to adapt to the required model in the market. The methodology developed in a case study from the literature review. The case study was developed through interviews with the owner by applying the following questionnaire in order to check the controls on the existing revenue cycle at the company. The result was obtained by identifying the company's internal controls in accounts receivable and compared with the controls necessary according to the literature presented, evaluating the controls used and identifying possible failures due to non-use of control tools, thus suggesting Department improvements and implementing appropriate controls. After data collection it was found that the company uses various types of internal controls over accounts receivable activities... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=14569021
The Financial Impact of Using TMR in a Private Group Practice Templeton, Joan; Bernes, Marshall; Ostrowski, Maureen Fonte: PubMed
Publicador: PubMed
TIPO: ARTIGO DE REVISTA CIENTÍFICA
Publicado em 02/11/1982
EN
RELEVÂNCIA NA PESQUISA
26.65%
#Book I: Information Systems in Medical Care
The installation of a computerized financial system is usually preceded by a cost-benefit analysis showing a positive impact on the facility's financial picture. The administration expects reduction in some operating costs (exclusive of the system and the installation costs) and an improvement in collecting accounts receivable. When California Primary Physicians installed TMR, certain costs were reduced, and the business office did become more efficient. However, because TMR is an integrated medical/financial system, other financial benefits accrued to the practice that billing systems would never be able to provide. This paper discusses the financial impact of TMR on cost reduction, accounts receivable collection, revenue tracking, and program development and marketing. LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=18425972
Portfolio Management Approach in Trade Credit Decision Making Michalski, Grzegorz Fonte: Universidade Cornell
Publicador: Universidade Cornell
TIPO: ARTIGO DE REVISTA CIENTÍFICA
Publicado em 16/01/2013 RELEVÂNCIA NA PESQUISA
26.79%
#Quantitative Finance - Portfolio Management #Quantitative Finance - Risk Management
#Quantitative Finance - General Finance
#91G50
The basic financial purpose of an enterprise is maximization of its value. Trade credit management should also contribute to realization of this fundamental aim. Many of the current asset management models that are found in financial management literature assume book profit maximization as the basic financial purpose. These book profitbased models could be lacking in what relates to another aim (i.e., maximization of enterprise value). The enterprise value maximization strategy is executed with a focus on risk and uncertainty. This article presents the consequences that can result from operating risk that is related to purchasers using payment postponement for goods and/or services. The present article offers a method that uses portfolio management theory to determine the level of accounts receivable in a firm. An increase in the level of accounts receivables in a firm increases both net working capital and the costs of holding and managing accounts receivables. Both of these decrease the value of the firm, but a liberal policy in accounts receivable coupled with the portfolio management approach could increase the value. Efforts to assign ways to manage these risks were also undertaken; among them, special attention was paid to adapting assumptions from portfolio theory as well as gauging the potential effect on the firm value.; Comment: no coments LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=36297912
Política de Cobrança de Contas a Receber: Um Estudo de Caso no Comércio Varejista de Materiais de Construção; POLICY OF ACCOUNTS RECEIVABLE COLLECTION: A CASE STUDY IN RETAIL BUILDING MATERIALS; POLICY OF ACCOUNTS RECEIVABLE COLLECTION: A CASE STUDY IN RETAIL BUILDING MATERIALS Potrich, Ani Caroline Grigion; E FEDERAL DE SANTA MARIA; Linhares, Tamara da Silva; Universidade Federal de Santa Maria; Guse, Jaqueline Carla; Universidade Federal de Santa Maria; de Freitas, Luiz Antônio Rossi; E FEDERAL DE SANTA Fonte: Universidade Federal Fluminense - LATEC
Publicador: Universidade Federal Fluminense - LATEC
TIPO: INFO:EU-REPO/SEMANTICS/ARTICLE; INFO:EU-REPO/SEMANTICS/PUBLISHEDVERSION; ; ; ; ESTUDO DE CASO
Publicado em 15/11/2012
POR
RELEVÂNCIA NA PESQUISA #Administração #
#gestão de empresas
#Accounts Receivable
FORMATO: APPLICATION/PDF
67.3% #contas a receber
#Financial Management
#gestão
#capital de giro
#Credit Policy
#política de crédito
#Accounts Receivable
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... LINK PERMANENTE PARA CITAÇÕES: http://biblioteca.posgraduacaoredentor.com.br/link/?id=51477921
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