Análise das demonstrações contábeis como ferramenta de decisão para a concessão de crédito às empresas de pequeno porte durante a pandemia: um estudo de caso em uma Cooperativa de Crédito em São Luís - MA

Abstract

The main objective of this work is to demonstrate that the analysis of financial statements can assure safe and sustainable concessions to credit unions through the presentation of reliable information. So that this objective could be achieved, the problem of this research was how do credit unions prepare the analysis of financial statements to assist in decision-making in granting credit to Small Businesses, given the lack of accounting information? In this context, the methodology of this work is characterized as being of a basic nature, whose purpose is an exploratory research aimed at the bibliographical survey in scientific articles and monographs, virtual pages of news and books. The data collection instrument will be through reports granted by the cooperative and application of a structured interview with the general manager of the credit union with the intention of obtaining information directly related to the credit granting process, where we observe the fragility through the presentation of accounting documents by small companies, as well as the application of the balance requested by the credit union, which is a methodology for gathering economic-financial information that does not bring exact values. Finally, the research found that the partners and administrators of the companies do not demonstrate knowledge about the importance of issuing accounting statements as a tool to assist in the management of their entities. As well as the issuance of these documents, they are fundamental to assist the cooperative's analysts in granting or not credit.