Uma análise sobre os critérios contábeis de uma concessão de crédito para pequenas e médias empresas

Abstract

It is known that accounting, in the perception of its main indoctrinators, is understood asthe science that is intended, in addition to solving issues of control of equity, so that it also has the power to analyze and study financial movements to assist companies in their activities; this time, it is verified that small and medium-sized enterprises have a fundamental role in the Brazilian economy, since it is the source of millions of jobs. In this perspective, major problems are very recurrent with regard to the granting of credit to these companies to financial institutions, especially in times of crisis. Therefore, the main objective of this study is to understand the granting of credits by financial institution to small and medium-sized enterprises, from the analysis of accounting criteria, as well as to analyze the panorama of the bank credit market for small and medium-sized enterprises, to evaluate the accounting criteria used by financial institutions for credit approval for small and medium-sized enterprises and to describe the reality and difficulties faced by small and medium-sized enterprises companies in obtaining credit, from the relationship between financial institution, accountant and company. To achieve these objectives, an exploratory and descriptive bibliographic research was carried out, since it will describe the characteristics arising from the relationship between small and medium-sized enterprises, accounting professionals and financial institutions. The results obtained show that the relationship of small and medium-sized enterprises with the accounting professional contributes to the fulfillment of accounting criteria for the supply of credit by financial institutions. Thus, it is understood that the process of granting credit to small and medium-sized companies differs from large companies due to the lag of information and financial statements.