Portal de Periódicos da CAPES

ESTUDO SOBRE PRÁTICAS DE ORÇAMENTO DE CAPITAL ADOTADAS POR SUPERMERCADOS NO ESTADO DE SANTA CATARINA/BRASIL

2019; Volume: 10; Issue: 2 Linguagem: Inglês

2178-4833

Paula de Souza, Maurí­cio Mello Codesso, Ismael Luiz dos Santos, Rogério João Lunkes,

Business and Management Studies

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.