STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL
The objective of the present study is to analyze capital budgeting practices in supermarket companies in the State of Santa Catarina - Brazil. The study was carried out through the application of questionnaires in 19 large supermarkets in Santa Catarina. The results show that companies adopt differe...
| Autores: | , , , |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Brasil |
| Institución: | Universidade de Taubaté (UNITAU) |
| Repositorio: | Latin American Journal of Business Management |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs2.lajbm.com.br:article/572 |
| Acceso en línea: | https://www.lajbm.com.br/index.php/journal/article/view/572 |
| Access Level: | acceso abierto |
| Palabra clave: | Orçamento. Orçamento de Capital. Supermercados. Brasil. Budget. Capital Budgeting. Supermarkets. Brazil. |
| Sumario: | The objective of the present study is to analyze capital budgeting practices in supermarket companies in the State of Santa Catarina - Brazil. The study was carried out through the application of questionnaires in 19 large supermarkets in Santa Catarina. The results show that companies adopt different methods for evaluating investments, but often use the Net Present Value and the Accounting Return Rate and Scenario Analysis. It is concluded that managers usually use different methodologies in the preparation of capital budget, but still need adequate information systems to manage the budget. |
|---|