Análise da inadimplência no setor de confecções e seu impacto na lucratividade: um estudo de caso em uma empresa de confecções na cidade de Mari

Abstract

Well-structured credit and collection policies are important factors for analyzing and granting credit, and reducing the risk of default in an organization. This research aimed to identify how to reduce the risk of default in a clothing company in Mari, its impact on profitability, and what actions can be taken to reduce default. The research method was descriptive, with a quantitative approach, and documentary research and semistructured interviews were also carried out with the company owner and two employees responsible for the financial sector and a commercial representative. After analyzing the collected data, the procedures used by the company were described, so that improvements in the process could be suggested. These suggestions, which allow to assist in the credit analysis and granting process, to reduce the company's default rate. Among them, the following stand out: the request for documents to confirm customer data, the establishment of credit limits, make immediate collections after identification of the debt and take overdue bills to protest.