财务管理模式在建筑行业公司的应用

IF 0.4 4区 数学 Q4 MATHEMATICS
David Ferreira Lopes Santos
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引用次数: 3

摘要

本技术报告介绍了圣保罗州一家民用建筑行业公司的财务管理模式。这是一家拥有24年重型建筑行业经验的中大型公司。在进行研究时,该公司没有正式的管理结构和非正式的决策过程。结果表明,这些限制影响了战术和作战水平,以及妥协的战略。提出了一种组织结构,其中包括对活动的业务控制,并允许概念发展以支持管理过程。此外,还制定了一组指标(业绩仪表板),包括经济、可租性、风险、盈利能力、现金流量、资本结构和流动性类别。因此,本研究对中型企业有实际的贡献,可以作为本科教学和研究生研究的一个元素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Modelo de Gestão Financeira Aplicada em Empresa do Setor de Construção Civil
This technical report presents a model of financial management applied in a company in the civil construction industry in the State of São Paulo. It is a medium to large company with 24 years of experience in the heavy construction sector. At the time of research, the company had no formal management structure and an informal decision-making process. Results showed that the limitations impacted tactical and operational levels, as well as compromising strategy. An organizational structure was proposed that involved operational control of activities and allowed for conceptual development to support the management process. In addition, a panel of indicators (performance dashboard) including economic, rentability, risk, profitability, cash flow, capital structure and liquidity categories was developed. Thus, the study offers practical contributions for midsize companies and can be used as an element in teaching undergraduate courses and in post-graduate research.
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来源期刊
Theory and Applications of Categories
Theory and Applications of Categories MATHEMATICS, APPLIED-MATHEMATICS
CiteScore
1.30
自引率
0.00%
发文量
0
期刊介绍: The journal Theory and Applications of Categories will disseminate articles that significantly advance the study of categorical algebra or methods, or that make significant new contributions to mathematical science using categorical methods. The scope of the journal includes: all areas of pure category theory, including higher dimensional categories; applications of category theory to algebra, geometry and topology and other areas of mathematics; applications of category theory to computer science, physics and other mathematical sciences; contributions to scientific knowledge that make use of categorical methods.
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