A gestão de prazos na contabilidade societária: análise comparativa do cálculo do prazo médio de recebimento das vendas

Abstract

Accounts receivable from a company are an asset that has a great impact on its financial life, and it is extremely important to have a well-structured management to know the real financial situation of the organization. Given this situation, the objective of this monograph is to verify if the calculation of the Average Sales Receipt Period (PMRV) actually reflects the days according to the company's current sales policy. First, a survey of bibliographic data was carried out to promote greater knowledge about the area under study, through scientific articles and books, by authors such as Assaf Neto (2012; 2020), Atkinson (2015), Gelbke (2018), Imhof , Seavey and Watanabe (2018) and Michalski (2012; 2013). To fulfill the objectives of the work, a case study was carried out in a company based in Contagem, MG, whose main economic activity is the wholesale trade of processed cereals and legumes, among others. Billing data were collected between January and December 2020, where PMRVs were calculated, in addition to simple and weighted arithmetic averages on a monthly basis. It was observed that using the Gross Sales Revenue, the PMRV results are closer to the values calculated by the arithmetic averages when compared to the PMRV calculated with the net sales revenue.