COSTA, L. I.; COSTA, Letícia Izidro.
Resumen:
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.
