Concessão de Crédito: um estudo da gestão do cheque pós-datado em Supermercados de Pequeno Porte da cidade de Cajazeiras/PB.

Abstract

The check isa cash payment order, but in theBraziliantrade a future datedcheck isaccept, a post-dated check, due to itsflexibility for installment payment and agreed deadlines upon purchase, in addition to thelowcostof this type ofoperation.Thepost-dated checkis stillone of themost popularmeans of payment, but it isincreasinglylosing ground toelectronic payments. The check post-dated wasextinguishedas a means ofpaymentin some establishmentsdue to itsproblematicwithcanceling it out, embezzlement, theft, among other reasons. In order to sell withchecks, the businessmenshouldadopt a policy ofgranting credit,but the non-payment directly influences thecash flowof the company, generating among others things, a lack ofworking capital,leadingthe company tobankruptcy.The present researchaimed to investigateaspects related togranting crediton sales withpost-dated check. We conducted asurvey ofbusiness establishmentsofwholesaleand retail of groceriesand cereals(Supermarkets) cityCajazeiras-PB. The instruments used fordata collection werequestionnaires. The analyses of the resultsshowed thatthe companies surveyedhavea goodacceptance ofpostdated check, howevernotpresent a policyon granting crediton salesby check. It has been observedthatthe majorityof surveyed companies do not followthe guidelines givenby theCDLCajazeiras - PB on makingthe necessaryconsultationand registrationbefore receivingpostdatedchecks. As a recommendation, a modelwas presented from whichmanagers canfollow togranting credit on sales withpost-dated checks.