FATORES INTERNOS QUE CONTRIBUEM PARA O AUMENTO DA INADIMPLÊNCIA EM UM ESCRITÓRIO DE CONTABILIDADE DA CIDADE DE ITUIUTABA-MG

Abstract

The theme chosen for this study was to "internal factors that contribute to the increased defaults in accounting office" and has developed seeking to answer "what are the possible internal causes of the increase in default of a customer accounting office of the city of Ituiutaba-MG, the focus of this study, in the last three years? ". The goal was to raise and discuss in the internal factors that contribute to the increased defaults by customers in the accounting office, drawing a parallel between the theories on the subject and the comments made by field research, featured as a case study. In this work we developed two types of research: literature review, surveys by theorists on the subject, and field research through direct observation in the office accounting, specifically in relation to the practices adopted to control credit and collection. The study is justified by the company to suggest a reassessment of its control procedures and management of accounts receivable, pointing out ways to reduce delinquency in order to increase its financial strength, which may even be invested in improvements to the service. Through the study it was concluded that the creation of a department of control and recovery, with professionals trained specifically for this function could contribute to the reduction of defaults, minimizing the consequences of this factor for the business.