Análise da prática do desconto de duplicatas como fonte de financiamento de curto prazo em empresas comerciais na cidade de Campina Grande.

Abstract

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.