MARQUES, M. D. R.; http://lattes.cnpq.br/6995512922096166; MARQUES, Márcia Danielle Rodrigues.
Resumen:
Institutions which serve educational business in any level undergo through default, because
that leads to risks in the execution of its activities. Therewith, stands out the relevance for
managers to know some essential concepts to proper organizational performance, such as
working capital, rate management to receive, bill policies, analysis and credit concession.
This paper aims to describe the profile and some default impacts in the action of Higher
Education Private Institutions from Campina Grande-PB. It was done a research in descriptive
means, exploratory, quantitative-qualitative, through bibliographic review, field, and
documental investigation. Among the main results, it was evidenced the following points:
there is a centralization of financial management; the institutions use to realize planning and
financial control, however, in its turn, it is necessary the delay due to the high default indices;
and, lastly, there are times of the year in which the default indices rise. The main conclusion
is that, in fact, defaults exists in Higher Education Institutions, therefore, it is important to
Institutions that want to act with the capacity of honoring their commitments and still to
maintain their competitiveness in the market, that their managers know well about financial
management, working capital management and credit granting policies and billing amount to
receive.
