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Previous issue date: 2004-05-19 / The present study it is dedicated to analyze the performance of the Controllership in the companies who if also dedicate to the activity of factoring in Brazil, verifying the information used in these companies and your structure. The origins of the companies of factoring since the first indications had been studied in this work in the commercial activities as also the occured transformations with passing of the years the form of performance in many countries and the beginning of the activity in Brazil. One analyzed the concepts of some authors, the regulation, the aspects tributaries, the operation, the sources of captation of resources and to the end the relations with the banks and its main customers, small the e average companies. The bibliographical survey also approached the Controllership since its origin, in countable science, being analyzed its concepts and its functions, as also the necessary characteristics and the attributions of the responsible professional for the conduction of this administrative unit. The importance of the controls was boarded also, as instrument of improvement of the management of risks of the companies of factoring. And finally the research evidenced the use of functions and also the existence of departments of Controllership, that are responsible for a great amount of information for the managers. The existence of as many information demonstrates the good technological level of these companies, also was verified who the biggest concern in the companies of factoring is with the insolvency, what it generates great challenges for the area of management of risks / The present study it is dedicated to analyze the performance of the Controllership in the companies who if also dedicate to the activity of factoring in Brazil, verifying the information used in these companies and your structure. The origins of the companies of factoring since the first indications had been studied in this work in the commercial activities as also the occured transformations with passing of the years the form of performance in many countries and the beginning of the activity in Brazil. One analyzed the concepts of some authors, the regulation, the aspects tributaries, the operation, the sources of captation of resources and to the end the relations with the banks and its main customers, small the e average companies. The bibliographical survey also approached the Controllership since its origin, in countable science, being analyzed its concepts and its functions, as also the necessary characteristics and the attributions of the responsible professional for the conduction of this administrative unit. The importance of the controls was boarded also, as instrument of improvement of the management of risks of the companies of factoring. And finally the research evidenced the use of functions and also the existence of departments of Controllership, that are responsible for a great amount of information for the managers. The existence of as many information demonstrates the good technological level of these companies, also was verified who the biggest concern in the companies of factoring is with the insolvency, what it generates great challenges for the area of management of risks. / O presente estudo dedica-se a analisar como ?? a atua????o da Controladoria nas empresas que se dedicam a atividade de factoring no Brasil, verificando as informa????es utilizadas nessas empresas e tamb??m a sua estrutura. Foram estudadas neste trabalho as origens das empresas de factoring desde os primeiros ind??cios, nas atividades comerciais, como tamb??m as transforma????es ocorridas com o passar dos anos, a forma de atua????o em diversos pa??ses e o in??cio da atividade no Brasil. Analisou-se os conceitos de v??rios autores, a regulamenta????o, os aspectos tribut??rios, a operacionaliza????o, as fontes de capta????o de recursos e ao final as rela????es com os bancos e com suas principais clientes, as pequenas e m??dias empresas. O levantamento bibliogr??fico abordou tamb??m a Controladoria desde a sua origem, na ci??ncia cont??bil, sendo analisados os seus conceitos e suas fun????es, como tamb??m as caracter??sticas necess??rias e as atribui????es do profissional respons??vel pela condu????o desta unidade administrativa. Foi abordada tamb??m a import??ncia dos controles, como instrumento de melhoria da gest??o de riscos das empresas de factoring. E finalmente na pesquisa, constatou-se a utiliza????o de fun????es e tamb??m a exist??ncia de departamentos de Controladoria, que s??o respons??veis por uma grande quantidade de informa????es para os gestores. A exist??ncia de tantas informa????es demonstra o bom n??vel tecnol??gico dessas empresas, foi tamb??m verificado que a maior preocupa????o nas empresas de factoring ?? com a inadimpl??ncia, o que gera grandes desafios para a ??rea de gest??o de riscos.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/601 |
| Date | 19 May 2004 |
| Creators | Brito, Carmo Aparecido |
| Contributors | Pereira, Anisio Candido, Robles Junior, Antonio, Oliveira, Antonio Benedito Silva |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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