GUIMARÃES, Breno Dantas Aires.
Résumé:
In the last ten years, contracting the discount of trade bills in commercial banks
Brazilian economy grew by more than 440%, currently appearing among the
main alternatives for costly financing in the short term. This research has
as the main focus the analysis of the practice of discounting duplicates in companies
small and medium-sized commercial vehicles in the city of Campina Grande, state of
Paraíba. The methodology used in the research has an exploratory and descriptive character,
as to the ends; as for the means, field research. To achieve this goal,
data were collected through a questionnaire, containing questions linked to
specific objectives. The vast majority of companies consulted use the discount of
duplicates in financing repetitive activities; company managers
have a greater preference for commercial banks; operations are performed
predominantly on a weekly basis; managers use the rate of
discount on the definition of the financial institution to be called; managers claim
know the procedure used to calculate the effective rate of the transaction. THE
main finding of this research is based on the clarification of the
imbalance in the cost / benefit ratio of duplicate discount operations: the
managers claim they know how to calculate the effective cost of discounting a borderô,
however, when they are obliged to raise funds with the discount of duplicates, they make
use on more than 80% of the occasions of the discount rate as a determining variable.
