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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Desempenho Financeiro de Curto Prazo: avaliando a efici?ncia da gest?o de capital de giro no setor de telecomunica??es no Brasil no per?odo de 2006 a 2008. / Short-Term Financial Performance: evaluating the efficiency of working capital management in the Brazilian telecommunication sector in the period 2006 to 2008.

Ferreira, Calebe da Costa 04 May 2010 (has links)
Submitted by Sandra Pereira (srpereira@ufrrj.br) on 2018-04-11T12:04:36Z No. of bitstreams: 1 2010 - Calebe da Costa Ferreira.pdf: 893319 bytes, checksum: db9726056b32c5a9771aba82e03b8db0 (MD5) / Made available in DSpace on 2018-04-11T12:04:36Z (GMT). No. of bitstreams: 1 2010 - Calebe da Costa Ferreira.pdf: 893319 bytes, checksum: db9726056b32c5a9771aba82e03b8db0 (MD5) Previous issue date: 2010-05-04 / Working capital is important to the businesses financial viable and to contribute to the formation of the economic return of investment. This sense, the short-term financial management becomes paramount for business survival and growth. In this context, the objective is to evaluate the efficiency of the working capital management and verify the short-term accounting and financial performance of the traded companies in the telecommunications sector, mobile and fixed telephony, in Brazil in the period 2006 to 2008, as a tool to support business decisions. For this, it uses four short-term accounting and financial indicators: Liquidity, Liquidity Immediate, Financial Cycle and the Working Capital Needs. To analyze the efficiency of short-term financial management is used Data Envelopment Analysis (DEA). The results show that in 2006 the companies Tim and Telenorte are presumed to be efficient in terms of short-term financial management. In 2007, Vivo, Telefonica and Telemar NL reach peak performance. In 2008, again Tim and Telemar NL are indicated as the best. In the completed period, Tim and Telemar NL are the two best companies. Furthermore, the results also showed that CTBC Telecom was the worst performing company. / O capital de giro ? importante para viabilizar financeiramente os neg?cios e contribuir para forma??o do retorno econ?mico do investimento realizado. Neste sentido, a gest?o financeira de curto prazo se torna fundamental para a sobreviv?ncia e para o crescimento dos neg?cios. Neste contexto, o objetivo deste trabalho ? avaliar a efici?ncia de gest?o de capital de giro e verificar o desempenho cont?bil-financeiro de curto prazo das empresas de capital aberto no setor de Telecomunica??es, telefonia m?vel e fixa, no Brasil no per?odo de 2006 a 2008, como ferramenta para apoio ?s decis?es das empresas. Para tanto, utiliza-se de quatro indicadores cont?bil-financeiros de curto prazo: Liquidez Corrente, Liquidez Imediata, Ciclo Financeiro e Necessidade de Capital de Giro. Para an?lise da efici?ncia da gest?o financeira de curto prazo ? utilizada a An?lise Envolt?ria de Dados (DEA). Os resultados mostram que no ano de 2006 as empresas Tim e Telenorte s?o tidas como eficientes em termos de gest?o financeira de curto prazo. J? em 2007, a Vivo, a Telef?nica e a Telemar NL alcan?aram o desempenho m?ximo. Em 2008, novamente a Tim e a Telemar NL s?o apontadas como as melhores. No per?odo como um todo, a Tim e a Telemar NL s?o as duas melhores empresas. Al?m disso, os resultados tamb?m mostraram que CTBC Telecom foi a empresa de pior desempenho.

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