Análise financeira de modelos de negócios Business to Business (B2B) e Business to Consumer (B2C) no comércio eletrônico do Brasil

Abstract

The objective of this study was to analyze the advantages and disadvantages of publicly traded companies in the retail segment of Bolsa, Brazil, Balcão (B3) in adopting Business to Business (B2B) and Business to Consumer (B2C) business models. -commerce Brazilian. In this context, B2B and B2C differ in terms of logistics, sales volume, marketing, taxes, customer loyalty, target audiences and seasonality. With distinct characteristics, such business models are being explored, and generating great financial circulation in Brazilian lands. A case study, together with a literature review on articles, standards and laws, was conducted in limited database statistics, and their reports were prepared with the aim of obtaining data and design financial performance in an e-commerce environment. As a result, it was verified the growth in sales, transacting the result in all the companies analyzed, with the use of automation systems seeking greater performance in the satisfaction of B2B and B2C customers, with innovations and technological investments directed to the expansion of the type of business. The research contributed to determine the financial performance of companies adhering to the models, and these were repeated in the processes of purchase and sale, with no intention of use or resale with the retailers present in the Brazilian market, highlighting an alternative between human capital and programs liabilities, accounting, tax and administrative processes for investors or investors.