Made available in DSpace on 2015-12-04T11:45:29Z (GMT). No. of bitstreams: 1 Luiz_Carlos_Mondini.pdf: 4606235 bytes, checksum: 811f17c19377067c272efb597ea17ca0 (MD5) Previous issue date: 2005-12-07 / The financial institutions generally base their decisions for granting credit on cadastral register information as well as on the accounting data showed in both the balance sheet and trial balance sheet. This is a customary practice in all financial institutions. Such practice generally originates from the Credit Department. This department is composed of credit analysis technicians duly qualified and authorized to approve or not a credit request. Generally, these credit analysis experts elaborate credit analysis reports based on cadastral register information and also on balance sheet and trial balance sheet. Besides the decisions of the credit analysis technicians, who are usually managed by the Credit Department, there still are the credit decisions that are taken by the bank operational managers or the credit committees of the bank agencies or branch offices. The credits approved by the commercial department most of the time are of a reduced value and intended for small-scaled enterprises. Therefore, the analysts and also the operational managers have to take credit decisions for both the companies that present their balance sheet or trial balance, and the ones that do not. The Brazilian enterprise system is comprised of about 5 million enterprises, from which 99% are micro and small sized companies, generally, being free from presenting their balance sheet and statement of assets and liabilities. Taking all this into consideration, a bibliographical study about these companies was conducted, which emphasized the easy and difficult aspects concerning their survival in a competitive market besides the problems for obtaining credit facility. Therefore the aim of this work is to identify and demonstrate the difficulties, imposed by the financial institutions, for granting credit facility to the companies which do not present their balance sheet and trial balance sheet. Considering this fact, application forms were designed for collecting both the accounting data and the cadastral register information, which are presently being used by the financial institutions, each one having its own method for collecting information. So, aiming at standardizing the accounting information and also the cadastral register data, a new standard application form, accompanied by its instruction manual is now being proposed for the credit analysis of companies that are free from presenting their balance sheet and statement of assets and liabilities. This standard application form was critically examined by 42 credit analysts and operational managers through an empirical research (questionnaire) which has contributed not only to a more detailed analysis of a company, but also to reduce its credit risk. The final appraisal of this research is commented at the end of this work under the item "The Application of the Questionnaire". / As institui????es financeiras, normalmente, ap??iam suas decis??es de cr??dito atrav??s de informa????es cadastrais e cont??beis (balan??o/balancete). Esta pr??tica ?? comum a todas institui????es financeiras. Pr??tica esta, geralmente, oriunda do departamento de cr??dito. Este departamento ?? composto por t??cnicos de an??lises de cr??dito com al??ada e poder de decis??o para aprovar ou n??o um cr??dito solicitado. Geralmente estes analistas de cr??dito elaboram relat??rios de an??lises baseados nos dados cadastrais e balan??os/balancetes. Al??m dos analistas, que normalmente se reportam ao departamento de cr??dito, existem tamb??m as decis??es de cr??dito realizadas pelos gerentes operacionais ou comit??s de cr??dito realizados nas ag??ncias banc??rias ou filiais. Os cr??ditos decididos na ??rea comercial, na maioria das vezes, s??o de valores reduzidos e para empresas de pequeno porte. Portanto, tanto para analistas e gerentes operacionais, existem decis??es para empresas que possuem ou n??o balan??os/balancetes. A composi????o do sistema empresarial do Brasil gira em torno de 5 milh??es de empresas, das quais 99% s??o de micro e pequenas empresas, geralmente desobrigadas da apresenta????o de balan??o/balancete patrimonial. Aliado a isto, foi realizado um estudo bibliogr??fico destas empresas, enfatizando as facilidades e dificuldades de sua sobreviv??ncia em um mercado concorrido, al??m das dificuldades de obterem linhas de cr??dito. Portanto, este trabalho tem como objetivo identificar e demonstrar as dificuldades de se conceder cr??dito, por parte das institui????es financeiras, ??s empresas que n??o apresentam balan??o/balancete patrimonial. Diante deste fato ?? que surgiram os formul??rios para coleta de dados, cadastrais e cont??beis, que hoje existem nas institui????es financeiras, cada uma com seu padr??o de capta????o de dados. Sendo assim, no sentido de padronizar as informa????es cadastrais e cont??beis, ?? que se prop??e um novo formul??rio padr??o com manual de preenchimento interpreta????o para an??lise de cr??dito nas empresas desobrigadas da apresenta????o de balan??o/balancete patrimonial. Este formul??rio foi criticado por 42 analistas e gerentes operacionais de cr??dito, atrav??s de pesquisa emp??rica (question??rio), que al??m de contribuir para uma an??lise mais detalhada da empresa contribui para mitigar o risco de cr??dito. A avalia????o final da pesquisa est?? comentada ao final deste trabalho no item "A Aplica????o do Question??rio".