Pr??ticas de gest??o econ??mica e financeira adotadas por redes de empresas estabelecidas no estado do Rio Grande do Sul

Abstract

O presente estudo teve por objetivo identificar quais pr??ticas de gest??o econ??mica e financeira s??o adotadas por redes de empresas do Rio Grande do Sul. O uso das pr??ticas de gest??o econ??mica e financeira permite aos gestores a avalia????o das a????es implementadas e a obten????o de informa????es necess??rias para a tomada de decis??o. Para a obten????o dos dados sobre a utiliza????o dessas pr??ticas pelas redes de empresas, foi utilizada a t??cnica de levantamento de dados por meio de entrevistas estruturadas, aplicadas em 21 redes de empresas do estado do Rio Grande do Sul, que compuseram a amostra da pesquisa. O instrumento de coleta de dados abordou aspectos referentes a motivos da forma????o das redes de empresas; forma de escolha dos associados; estrutura e formaliza????o das redes; pr??ticas de gest??o econ??mica e financeira; governan??a corporativa; caracter??sticas gerais das redes e perfil dos respondentes. Os dados coletados foram submetidos ?? an??lise descritiva, na qual se calculou o Ranking M??dio de utiliza????o, bem como percentuais de graus de utiliza????o, ambos baseados nas respostas obtidas na escala Likert. Foi realizada ainda a an??lise fatorial com intuito de reduzir o n??mero de vari??veis e formar fatores, os quais foram submetidos a m??ltiplas correla????es bivariadas no intuito de verificar a rela????o entre estes. Baseado nessas an??lises pode-se constatar que as redes de empresas s??o constitu??das com o objetivo principal de aumentar a competitividade, minimizar custos e obter parcerias. Constatou-se que 76% da amostra ?? formada por associa????es, e que as redes que possuem volume de transa????es superior a R$10 milh??es/ano utilizam as pr??ticas de gest??o econ??mica e financeira com maior intensidade do que as que possuem um volume inferior. Com rela????o ??s pr??ticas de gest??o econ??mica e financeira, verificou-se que as cota????es de pre??os com fornecedores potenciais e o fluxo de caixa s??o as mais utilizadas pela amostra. Os resultados permitem supor, ainda, que quando se trata de gest??o econ??mica e financeira de redes o foco est?? voltado para o curto prazo, visto que na classifica????o dos rankings, as tr??s primeiras coloca????es apresentam esta indica????o.The objective of the present study was to identify which practices of economic and financial management are used by business networks in Rio Grande do Sul. The usage of practices of the economic and financial management allows the evaluation of the actions as well as the obtainment of needed information for decision-making. Structured interviews were used to obtain the data about the usage of these practices.The interviews were applied to 21 business networks in Rio Grande do Sul, which composed the sample of this research. The data collection instrument took into account the aspects referring to the reasons of business network formation; different forms on choosing the associates; structure and formalization of the networks; practices of economic and financial management; corporate governance; general characteristics of networks and respondents??? profile. The data collected was submitted to the descriptive analysis where middle ranking and the percentage of usage were calculated based on the answers obtained on the Likert scale. The factorial analysis was performed in order to reduce the number of variables as well as to form factors which underwent multiple bivariate correlations in order to examine the relationship among them. Based on these analyses, it was possible to verify that business networks are established to increase competitiveness, reduce costs and achieve partnerships. It was found that 76$ 10 million per year used the practices of economic and financial management with greater intensity than those with less volume. With respectto the practices of economic and financial management, it was found that the price quotation with potential suppliers and cash flow are most used by the sample. The results suggest that, when it comes to economic and financial management of networks, the focus is on short term, since the first three positions have this statement in the rankings classification