A PECLD na definição de metas organizacionais e apuração de resultados: estudo de caso em uma empresa do ramo de combustíveis

Abstract

It’s clear the desire of companies for credit conditions that increase revenues in organizations, such as sales terms with payment deadlines. With the increase in the sales with payment deadlines, it also increased the risk of defaulting customers, and, consequently the numbers related to Allowance for Doubtful Accounts (PECLD). The present work studies the PECLD as a tool for the definition of organizational goals and results, based on a company in the fuels sector. The main research question is: how does the PECLD index affect the definition of organizational goals and results in a fuel company? The general objective of the research is to analyze how this index affects the definition of organizational goals and results calculation in the company in question. Methodologically, this is a case study with exploratory-descriptive characteristics, which used an interview with discourse analysis. The analysis of results consisted of the presentation of interview data, and a statistical analysis of logistic regression evaluating the factors that make a title / client to be included of the criterion of PECLD. At the conclusion of the research, it’s identified that the PECLD in the organization consists of more than an accounting calculation, also corresponding to a way of concentrating efforts on the part of the involved areas to leverage the results.