Made available in DSpace on 2016-04-25T18:39:42Z (GMT). No. of bitstreams: 1 Natanael de Souza Oscar.pdf: 4182278 bytes, checksum: 56545453917892a94a5fa6db91235a6d (MD5) Previous issue date: 2011-10-10 / International accounting has become a worldwide reality and, in Brazil the harmonization process began in 2008, with the promulgation of laws 11.638/07and 11.941/09 when international accounting was adapted for the large companies, in regard to the preparation and publication of financial statements, thus initiating the adhesion to the standards of International accounting. With the creation of the CPC (Committee of Accounting Standards) by resolution CPC no. 1055/05, the process of aligning Brazilian accounting standards to the international standards began with the following objectives: The coherence of standards. The centralization of the translation and issue of standards. The democratic process in the preparation of these standards by the participation of all interested parties such as auditors, and users, whether institutional, academic or governmental. Considering this innovation, as well as the need to develop literature on this theme the realization of a study on international accounting standards and their effect on the evaluation and presentation of Accounts Receivable is described here. To achieve this objective a bibliographic research was made followed over the available literature as well the analyses over the available laws and legal instructions about the theme. Additionally, a randomly research and a review of the published financial statements at December 31, 2009, of previously selected companies listed on the Sao Paulo stock exchange (BOVESPA) related to various the business segments (Trade, Paper Industry, Steel and metals, Construction, Aerospace Industry, Medical, Education, Telephone, Energy and Air Transport) was performed and thus evaluating and presenting the accounts receivable based on new accounting norms aligned international accounting standards - IFRS - International Financial Reporting Standards. In conclusion to our work, we observed that the surveyed companies did apply international accounting standards to their financial statements prepared and published at that date, thereby evaluating and presenting Accounts Receivable within the new Brazilian accounting standards aligned to the International Accounting Standards / A contabilidade internacional tornou-se realidade mundial. No Brasil, o processo de harmonização iniciou-se em 2008, a partir da edição das Leis nº 11.638/07 e 11.941/09 (conversão em lei da MP 449/08), quando contabilidade internacional foi adaptada às sociedades de grande porte, dispondo quanto à elaboração e divulgação de demonstrações financeiras, iniciando, desta forma o processo de adesão aos padrões internacionais de contabilidade. Com a criação do CPC, Comitê de Pronunciamentos Contábeis, a partir da Resolução CFC nº 1055/05, inicia-se o processo de alinhamento das normas contábeis brasileiras às normas contábeis internacionais, objetivando: a convergência em si; ii) a centralização do processo de tradução e emissão das normas e, iii) o processo democrático na produção dessas normas mediante a participação de produtores das normas, auditores, usuários, intermediário, academia e governo. Considerando esta novidade, bem como a necessidade de se desenvolver literatura sobre o tema, a realização de um estudo sobre as normas internacionais e seu efeito sobre a avaliação e a apresentação das das Contas a Receber é apresentado neste trabalho. Para atingir o objetivo proposto neste estudo, foi realizada uma pesquisa de abordagem qualitativa, com a revisão da literatura composta por levantamento bibliográfico, bem como análise documental das referidas leis buscando embasar teoricamente o estudo. Para complementar o estudo optou-se por realizar uma pesquisa do tipo exploratóriadescritiva, com empresas listadas na Bolsa de Valores de São Paulo BOVESPA, na data de 31 de Dezembro de 2009, e que atendem, por obrigação, à Lei 11.638/07, na elaboração e divulgação de seus resultados financeiros. A escolha das empresas, em número de dez, deu-se aleatoriamente, uma vez que seus dados são públicos, contudo buscou-se a diversidade nos segmentos de atuação (de Comércio, Indústria de Papel, Siderurgia e Metalurgia, Construção Civil, Indústria Aeronáutica, Médico, Educação, Telefonia, Energia e Transporte Aéreo). Na elaboração das considerações finais do trabalho, como resultado foi possível concluir que, as empresas pesquisadas aplicaram as normas internacionais para as demonstrações financeiras levantadas e publicadas para aquele período, estando desta forma avaliando e apresentando as contas a receber com base nas novas normas contábeis brasileiras alinhadas às normas contábeis internacionais - IFRS - International Financial Reporting Standard

Small and medium-sized enterprise (SME) business owners influence the growth and development of sub-Saharan Africa and the welfare of its citizens. However, SME owners often lack the strategies to access and obtain invoice factoring financing to fund their businesses. Guided by the pecking order theory and the credit rationing theory, the purpose of this multiple case study was to explore strategies that 3 SME owners in Kenya used to access and obtain invoice factoring financing to fund their businesses. Data were collected from in-depth semistructured Skype interviews and organizational documents. Data were analyzed using the Krippendorff content analysis methodology. Member checking was used to validate the interview responses and enhance the credibility of results. Three strategy themes emerged from data analysis: proper documentation, effective third-party relationships, and connections with government officials. The study may contribute to positive social change for SME owners in sub-Saharan Africa by providing actionable strategies they can use to access and obtain invoice factoring financing to fund and sustain their businesses. Citizens of Kenya may experience more job opportunities, improved quality of life, increased household incomes, and sustained economic growth.

Orientador: Reginaldo Carmello Correa de Moraes / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciencias Humanas / Made available in DSpace on 2018-08-05T22:33:40Z (GMT). No. of bitstreams: 1 Farranha_AnaClaudia_D.pdf: 2392482 bytes, checksum: 3588c1130dfe6979e70e557392f3057a (MD5) Previous issue date: 2005 / Resumo: Este trabalho refere-se à concepção que norteia as políticas de combate à pobreza na década de 1990. Para tanto, toma-se como objeto de investigação o plano local de desenvolvimento de algumas dessas políticas. O objetivo central deste trabalho é abordar a política de microcréditos no município de Vitória/ES, enquanto instrumento de combate à pobreza. Realiza-se, inicialmente, a discussão dos principais conceitos referentes à pobreza; dos processos de diminuição dos empregos e de crescimento das ocupações precárias no contexto atual; das origens do microcrédito; e da importância do poder local na elaboração e condução das políticas sociais, com foco no desenvolvimento histórico do pacto político do estado do Espírito Santo. Em seguida, analisam-se as principais concepções em torno de políticas de combate à pobreza em sua relação com as experiências de microcrédito, bem como, os principais formatos e concepções políticas dessas experiências no Brasil, nos anos 1990. Por fim, problematiza-se especificamente a atuação do Grande Vitória Credisol, destacando-se os aspectos do programa que interferem no processo de desenvolvimento político, econômico e social da cidade de Vitória / Abstract: This study refers to the guiding concept behind poverty-reduction policies in the 90¿s. Accordingly, local policy-development plans are the subject of this investigation. The main objective is to give a broad view on microcredit policies in the county of Vitoria/ES, as a poverty-reduction instrument. Initially, main concepts and definitions of poverty will be discussed; as well as the processes in the rise of unemployment or precarious employment within the current framework; and the origins of microcredit along with the importance of local power in devising and conducting social policies. The first part of the discussion also focuses on the historical development of the state of Esprito Santo¿s political pact. Subsequently, an analysis on the main concepts of policies to combat poverty and how they relate to the microcredit experience is exposed, along with the major models and conceptions of these policies experienced by Brazil during the 90¿s. Lastly, the role of the ¿Grande Vitoria Credisol¿ is questioned and analyzed, emphasizing aspects of the program which interfere in the political, social and economic development process of the city of Vitoria / Doutorado / Doutor em Ciências Sociais

The aim of the thesis is to focus on accounts receivable management. Theoretical knowledge involving definition of receivables, their creation, life cycle, management, securing up to cash collecting are applied to the selected company in the context of the economic and political situation and the position on the Czech market. The aim is to analyze the accounts receivable management on real examples and assessment of used methodology. The output is a critical evaluation of the functioning of the system set in the selected company, including finding gaps and proposing specific measures how to eliminate them in order to improve the functioning of the process.

The relevance of this work is due to the fact that the problem of finding effective solutions and methods for managing accounts receivable does not have a unique solution and depends, in particular, on the specifics of the enterprise's activities. The aim of the work is to study theoretical aspects and analyze the effectiveness of methods for managing accounts receivable LLC "Brusnika. Ekaterinburg "with subsequent development of recommendations for their improvement. The paper examines the theoretical foundations of the essence and structure of the working capital and accounts receivable of the enterprise, analyzes the state of accounts receivable and the company's methods of managing accounts receivable, as well as examines the main problems of Russian enterprises in managing receivables, identifies problems for the construction industry, suggests measures for their decision and given their economic justification. / Актуальность данной работы обусловлена тем, что проблема поиска эффективных решений и методов по управлению дебиторской задолженностью не имеет однозначного решения и зависит, в том числе, и от специфики деятельности предприятия. Целью работы является изучение теоретических аспектов и анализ эффективности методов управления дебиторской задолженностью ООО «Брусника. Екатеринбург» с последующей разработкой рекомендаций по их совершенствованию. В работе исследуются теоретические основы сущности и структуры оборотного капитала и дебиторской задолженности предприятия, анализируется состояние дебиторской задолженности и применяемые в компании методы управления дебиторской задолженностью, а также рассмотрены основные проблемы российских предприятий по управлению дебиторской задолженностью, выделены проблемы для строительной отрасли, предложены мероприятия по их решению и дано их экономическое обоснование.

Одной из важнейших проблем хозяйствующих субъектов в настоящее время является недостаток оборотного капитала. При этом большой размер дебиторской задолженности только ухудшает такое состояние компаний. Именно поэтому все более актуальными становятся вопросы, связанные с разработкой новых подходов к управлению дебиторской задолженностью. Целью исследования является разработка методического подхода к анализу дебиторской задолженности предприятия. В работе рассматриваются теоретические и прикладные вопросы анализа дебиторской задолженности. В качестве источников информации использовались учебно-методическая и научно-исследовательская литература, нормативно-правовые акты, данные бухгалтерской отчетности, официальные статистические данные Федеральной службы государственной статистики по тематике исследования. В ходе написания магистерской диссертации был разработан и апробирован методический подход к анализу дебиторской задолженности предприятия. Использование разработанного инструментария позволяет выявлять предельно допустимый объем дебиторской задолженности, структурировать ее по срокам возникновения и анализировать дебиторов с целью определения перспектив дальнейшего сотрудничества. В результате апробации разработанного методического подхода, вырабатываются рекомендации в отношении каждого дебитора. / One of the most important problems of modern business is the lack of working capital. The large amount of receivables worsens the state of companies. Issues related to the development of new approaches to the analysis of accounts receivable are becoming increasingly relevant. The purpose of the research is to propose a methodological approach to the analysis of the company's receivables. The theoretical and applied issues of receivables analysis are presented in the thesis. The following sources of information were used in the study: legal acts, papers in the Russian Science Citation Index (Elibrary resource), the educational literature, accounting data, and data of the Federal State Statistics Service on the subject of the research. A methodical approach to the analysis of the company's receivables was proposed and tested. The application of the developed toolkit allows identification the maximum allowable amount of receivables, structuring accounts receivable by maturity and analyzing debtors in order to determine the prospects for further cooperation. As a result of testing the developed methodological approach, recommendations for each debtor are made.

Коммерческим организациям, в особенности субъектам малого и среднего предпринимательства очень важно своевременно проводить контрольные и профилактические мероприятия, направленные на повышение эффективности управления дебиторской задолженностью. Отсутствие на предприятии политики управления дебиторской задолженностью ведёт к снижению оборачиваемости оборотного капитала, ухудшению платежеспособности предприятия и финансовым потерям в результате несвоевременной инкассации дебиторской задолженности. Именно поэтому грамотное управление дебиторской задолженностью является важным аспектом в деятельности каждой успешно развивающейся компании. Можно отметить, что выбор эффективной системы управления дебиторской задолженностью для каждой коммерческой организации уникален и не поддаётся стандартизации. Поэтому, для каждой конкретной компании должна разрабатываться индивидуальная методика управления дебиторской задолженностью, которая будет учитывать специфические особенности её деятельности. Грамотно продуманные направления совершенствования процесса управления задолженностью способствуют высвобождению значительной части средств, инвестированных в дебиторскую задолженность, повышению финансовых результатов деятельности организации, улучшению её финансового состояния в целом. Процесс управления дебиторской задолженностью достаточно сложный, так как одновременно преследует две разнонаправленные задачи: по увеличению объемов продаж и по снижению рисков неоплаты дебиторами своих финансовых обязательств. Поэтому эффективное управление дебиторской задолженностью является важным и необходимым условием успешной работы фирмы, т. к. оказывает большое влияние на ликвидность предприятия, создает предпосылки для роста бизнеса и увеличения финансовых возможностей компании, и, как следствие, на укрепление ее финансового положения в целом. / It is very important for commercial organizations, especially small and medium-sized businesses, to carry out timely control and preventive measures aimed at improving the efficiency of accounts receivable management. The absence of a policy of receivables management in the company leads to a decrease in the turnover of working capital, deterioration of the solvency of the enterprise and financial losses as a result of late collection of receivables. That is why the competent management of accounts receivable is an important aspect in the activities of each successfully developing company. It may be noted that the choice of an effective receivables management system for each commercial organization is unique and cannot be standardized. Therefore, for each specific company should be developed an individual method of receivables management, which will take into account the specific features of its activities. Well-thought-out directions of improving the debt management process contribute to the release of a significant part of the funds invested in receivables, improve the financial results of the organization, improve its financial condition as a whole. The process of accounts receivable management is quite complex, as it simultaneously pursues two multidirectional tasks: to increase sales and to reduce the risks of non-payment by debtors of their financial obligations. Therefore, effective management of accounts receivable is an important and necessary condition for the successful operation of the company, because it has a great impact on the liquidity of the enterprise, creates the prerequisites for business growth and increase the financial capabilities of the company, and, as a result, to strengthen its financial position as a whole.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию эффективного управления оборотным капиталом. Актуальность данной работы обусловлена тем, что оборотный капитал выполняет функции обеспечения непрерывности процессов снабжения, производства и сбыта, а также играет важную роль в обеспечении финансовой устойчивости предприятия. Основной целью исследования является анализ управления оборотными средствами АО «УКЗ» и разработка мероприятий по повышению эффективности их использования. В работе исследуются теоретические основы сущности и структуры оборотного капитала анализируется состояние оборотного капитала, предложены мероприятия по его оптимизации. / The final qualifying work (master's thesis) is devoted to the study of effective working capital management. The relevance of this work is due to the fact that working capital performs the functions of ensuring the continuity of the processes of supply, production and sales, and also plays an important role in ensuring the financial sustainability of the enterprise. The main purpose of the study is to analyze the state of management of working capital of JSC "UКZ" and the development of measures to improve the efficiency of their use. The paper studies the theoretical foundations of the essence and structure of working capital, analyzes the state of working capital suggests measures for their optimization.

В рамках ожесточенной конкурентной борьбы перед предприятиями особенно остро стоит вопрос обеспечения непрерывности и устойчивости деятельности. В связи с этим актуальным направлением совершенствования хозяйствования в рамках текущей экономической действительности является повышение финансовой устойчивости компаний. Для того чтобы эффективно управлять ими, создавая резервы и повышая финансовый потенциал предприятия, необходимо выстроить грамотную финансовую политику коммерческих расчетов, которая позволит руководителям и владельцам бизнеса оперативно реагировать на вызовы рынка и создавать устойчивое конкурентное преимущество благодаря эффективной мобилизации всех свои ресурсов, а также повышению темпов роста и развития. Целью магистерского исследования является разработка мероприятий по совершенствованию учетно-аналитической системы управления коммерческими которая позволит повысить финансовую устойчивость предприятия и укрепить его позиции на рынке. / In the context of fierce competition, enterprises face the issue of business continuity and sustainability. In this regard, an urgent direction for improving management in the framework of current economic activities is to increase the financial stability of companies. To effectively manage them, creating reserves and increasing the financial potential of the enterprise, it is necessary to bring out a competent financial policy of commercial settlements, which is guided by the business owners to quickly respond to market challenges and create a sustainable competitive advantage by mobilizing all their resources, as well as to increase the growth and development rates. The aim of the master's study is to develop measures to improve the accounting and analytical system of commercial management, which will increase the financial stability of the enterprise and strengthen its position in the market.

Одним из важнейших аспектов в учете организации является грамотное управление дебиторской задолженностью. На данном этапе развития экономических отношений у организаций значительно увеличился список контрагентов – дебиторов. На фоне этого усложнился процесс учета и контроля по взаиморасчетам. Для увеличения доходов организации надо учесть множество факторов, одним из которых являются грамотно построенные отношения с клиентами, а также контроль оплат и предоплат, анализ изменений в организации. Чтобы учесть все вышеперечисленные факторы необходимо вести раздельный контроль дебиторской задолженности, индивидуально по группам клиентов, в зависимости он региона, договорных отношений, сферам сбыта. Актуальность темы магистерской диссертации можно определить прежде всего тем, что невозможно обеспечить экономическую стабильность организации, если она являются финансово неустойчивой. / One of the most important aspects in the organization's accounting is proper management of accounts receivable. At this stage of development of economic relations, organizations have significantly increased the list of counterparties-debtors. Against this background, the process of accounting and control of mutual settlements has become more complicated. To increase the organization's revenue, you need to take into account many factors, one of which is a well-built relationship with customers, as well as monitoring payments and prepayments, and analyzing changes in the organization. To take into account all the above factors, it is necessary to conduct separate control of accounts receivable, individually for groups of clients, depending on the region, contractual relations, and sales areas. The relevance of the topic of the master's thesis can be determined primarily by the fact that it is impossible to ensure the economic stability of an organization if it is financially unstable.