Efeitos da pandemia da Covid 19 sobre as perdas esperadas no risco de crédito: um estudo de caso em uma distribuidora de alimentos

Abstract

The objective of the study was to highlight the expected losses in credit risk at a Food

Distributor located in the City of Bayeux - PB during the pandemic caused by COVID- 19, in the perception of employees. The methodology used was a case study, using a

questionnaire and document analysis as the data collection technique. The research was developed with a sample of 28 collaborators who make up the administrative staff of the researched company and whose function performed has a certain knowledge about the proposed theme of the study. Based on the results obtained, the research points out that the pandemic made it more difficult for the entity to grant credit, there was an increase in the losses of receivables and, a part of what was received, was with interest, representing an increase in the receipt period. from the company. The research concluded that the pandemic reflected directly or indirectly on the expected losses in credit risk according to the questionnaire responses. In addition, it was found that the findings of this study corroborate with the report by Deloitte (2020) that pointed out that business was severely impacted by the pandemic, with that of BACEN (2020) who stated that Brazilian companies are going through a moment of a slowdown in economic and financial activities and with Dino (2020) when he pointed out credit, as one of the most expressive factors for business owners at this time of financial problems.