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Financiamento E Gerenciamento De Capital De Giro Em Empresas De Fruticultura Irrigada: Um Estudo De Caso No Vale Do São Francisco

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  • Oliveira, Abdinardo Moreira Barreto De
  • Rigo, Ariadne Scalfoni
  • Carvalho, Daniela Moreira de

Abstract

O objetivo deste estudo foi analisar a formação e a gestão do capital de giro em empresas de fruticultura irrigada localizadas no Vale do Rio São Francisco. A justificativa para esta investigação em empresas de agronegócio se dá pela expressiva participação do setor nos indicadores macroeconômicos brasileiros, e pelas dificuldades recentemente apresentadas em relação ao financiamento da produção agrícola. A tipologia da pesquisa foi descritiva, e a estratégia empreendida foi o estudo de dois casos de empresas produtoras e exportadoras da região. A amostra da pesquisa foi composta por 36 relatórios contábeis mensais por empresa, no período entre 2004 e 2006. A coleta de dados utilizada foi análise documental, e a interpretação dos resultados se deu através de estatística descritiva, da análise de séries temporais e do modelo de gestão de capital de giro proposto por Marques e Braga (1995). Quanto à formação do capital de giro, uma das empresas preferiu financiá-lo com capital próprio, enquanto que a outra o financiou majoritariamente com capital de terceiros. Quanto à gestão do capital de giro, uma das empresas estudadas encontra-se numa situação insatisfatória enquanto que a outra se encontra numa situação sólida. Por fim, o estudo contribuiu para a ratificação da importância do planejamento de captação financeira e para a disseminação da utilização de técnicas de gestão de capital de giro que influenciem positivamente na sustentabilidade do agronegócio brasileiro.----------------------------------------------The purpose of this paper was to analyze the formation and the management of working capital in irrigated orchards located in São Francisco Valley. The investigation of this subject in agribusiness companies occurs because the expressive participation of the sector on Brazilian macroeconomics indexes, and the recent difficulties showed by producers about the agricultural funding. The research typology was descriptive and the strategy used was a case study with two producer and exporter local companies. The research sample was consisting of 36 accounting reports monthly per company between 2004 and 2006. The data collecting used was the documental analysis and the understanding of these results occurred by descriptive statistic, by time series analysis and by model of working capital management purposed by Marques and Braga (1995). About the working capital’s formation, one company have used own capital to support it, while the other company have used predominantly debts to finance it. About the working capital’s management, one company was identified with unsatisfactory situation, while the other company was identified with firm situation. In conclusion of this, the study contributed to ratify the importance of financial planning and to spread of the techniques of working capital management which affect directly on the Brazilian agribusiness sustainability.

Suggested Citation

  • Oliveira, Abdinardo Moreira Barreto De & Rigo, Ariadne Scalfoni & Carvalho, Daniela Moreira de, 2008. "Financiamento E Gerenciamento De Capital De Giro Em Empresas De Fruticultura Irrigada: Um Estudo De Caso No Vale Do São Francisco," 46th Congress, July 20-23, 2008, Rio Branco, Acre, Brasil 109528, Sociedade Brasileira de Economia, Administracao e Sociologia Rural (SOBER).
  • Handle: RePEc:ags:sbrfsr:109528
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    File URL: http://purl.umn.edu/109528
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    References listed on IDEAS

    as
    1. Guilhoto, J. J. M. & Sesso Filho, U. A., 2005. "Estimação da Matriz Insumo-Produto a Partir De Dados Preliminares das Contas Nacionais
      [Estimation of input-output matrix using preliminary data from national accounts]
      ," MPRA Paper 38212, University Library of Munich, Germany.
    2. Guilhoto, Joaquim José Martins, 2011. "Análise de Insumo-Produto: Teoria e Fundamentos
      [Input-Output Analysis: Theory and Foundations]
      ," MPRA Paper 32566, University Library of Munich, Germany.
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