Análise da composição do ciclo operacional – um estudo no setor de carnes e derivados.

Abstract

The activity indexes or average terms are means of evaluating the operational performance of the company, allowing to examine if there is need for working capital and the functioning of the cash flow. Because of this, this study aimed to analyze the financial situation of the meat and derivatives sector with emphasis on the composition of the operational cycle. Through the analysis of the average terms of storage and receipt it was possible to analyze the operational activities of storage and sales, as well as the composition of the operational cycle of the sector based on the companies listed on the São Paulo Stock Exchange. To calculate the activity indicators were used stock accounts histories cost of goods and services sold, accounts receivable and net revenue, with the Comdinheiro site as a source of collection. A quantitative approach was used, with descriptive and inferential statistical methods. It is concluded, for the Meat and Derivatives sector, that the average receipt term has a greater participation in the composition of the operational cycle, leaving the average storage term in the background. Finally, it is feasible that companies concentrate their efforts on reducing the average number of days in which the average delivery time takes to pocket their sales, thus seeking a balance between the average delivery time and the decrease in the operating cycle.