Perfil e efeitos da inadimplência na atuação das instituições privadas de ensino superior em Campina Grande - PB.

Abstract

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.