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A gestão financeira do passivo corrente : o caso da Marques SGPS, S. A.
Authors
Abstract(s)
O presente relatório é o resultado do estágio realizado na empresa Marques SGPS, S.A., no âmbito do Mestrado em Ciências Económicas e Empresariais, com especialização em Finanças e Contabilidade, ministrado pela Universidade dos Açores. O estágio decorreu de 1 de outubro de 2019 a 30 de junho de 2020. A Marques SGPS, S.A. encontra-se sediada em São Miguel, mais propriamente no concelho da Ribeira Grande.
Neste relatório, apresentam-se conceitos teóricos e práticos aprendidos ao longo da licenciatura em Gestão e no mestrado em Ciências Económicas e Empresariais, sendo que alguns destes conceitos foram utilizados de forma prática durante o estágio e também como base de análise da empresa, durante e após o estágio.
O relatório visa caracterizar o Grupo Marques, designadamente as suas áreas de negócio. Elabora-se uma caracterização mais detalhada da Marques SGPS, S.A., por esta ser a empresa onde decorreu o estágio. Dado que as atividades desenvolvidas no estágio estão diretamente ligadas à gestão do passivo corrente, desenvolve-se um enquadramento teórico da gestão financeira do mesmo. Segue-se uma descrição das atividades desenvolvidas no estágio e uma análise do impacto da crise pandémica Covid-19 nestas atividades. Por fim, realiza-se uma análise crítica à instituição de acolhimento e às atividades desenvolvidas, salientando-se a interligação entre os conceitos adquiridos na universidade e as tarefas exercidas.
Da elaboração do relatório, verifica-se que até julho de 2020 o Grupo Marques apresentava uma estrutura diversificada, estando presente em três áreas distintas de negócio. A Marques SGPS, S.A. é a empresa responsável pela gestão dos serviços partilhados do grupo. Relativamente ao enquadramento teórico da gestão financeira do passivo corrente, pode-se concluir que esta é fulcral para a empresa. As atividades realizadas consistiram em conferências, abertura e reconciliação de contas correntes de fornecedores, como também pagamentos aos mesmos. Através da análise crítica, conclui-se que o grupo é líder no arquipélago dos Açores na área da construção civil. No que concerne às tarefas realizadas, apesar das adversidades sentidas, foi notória a capacidade de eficiência no processamento de pagamentos. Por fim, é de notar que as competências adquiridas na Universidade dos Açores, quer ao longo da licenciatura como também do mestrado suprarreferidos, foram cruciais para o desenvolvimento de todas as atividades do estágio.
ABSTRACT: This report is the result of the internship carried out at the company Marques SGPS, S.A., within the scope of the Master in Economic and Business Sciences, with specialization in Finance and Accounting, conducted by the University of the Azores. The internship took place from October 1, 2019 to June 30, 2020. Marques SGPS, S.A. headquartered in São Miguel, more specifically in the municipality of Ribeira Grande. In this report, its presented theoretical and practical concepts learned during the degree in Management and in the master's degree in Economic and Business Sciences are presented, with some of these concepts being used in a practical way during the internship and also as a basis for the company's analysis, during and after the internship. The report aims to characterize the Marques Group, specifically its business areas. A more detailed characterization of Marques SGPS, S.A. is carried out, as this is the company where the internship took place. Given that the activities developed in the internship are directly linked to the management of current liabilities, a theoretical framework for the financial management of current liabilities is developed. Below is a description of the activities carried out during the internship and an analysis of the impact of the Covid-19 pandemic crisis on these activities. Finally, a critical analysis of the host institution, highlighting the interconnection between the concepts acquired at the university and the activities developed. From the preparation of the report, until July 2020, the Marques Group had a diversified structure, being present in three different business areas. Marques SGPS, S.A. is the company responsible for the group's shared services. With regard to the theoretical framework of financial management of current liabilities, it is concluded that it is pivotal to the company. The activities carried out consisted of checking suppliers, opening suppliers, reconciling suppliers' current accounts and settling payments to its suppliers. Through the critical analysis it is concluded that the group is a leader in the Azores archipelago in the area of civil construction. Regarding the tasks performed, despite the adversities felt, the capacity for efficiency in payment processing was notorious. Finally, it should be noted that the skills acquired at the University of the Azores in the area of management and organizational behavior were crucial for the development of all the activities of the internship.
ABSTRACT: This report is the result of the internship carried out at the company Marques SGPS, S.A., within the scope of the Master in Economic and Business Sciences, with specialization in Finance and Accounting, conducted by the University of the Azores. The internship took place from October 1, 2019 to June 30, 2020. Marques SGPS, S.A. headquartered in São Miguel, more specifically in the municipality of Ribeira Grande. In this report, its presented theoretical and practical concepts learned during the degree in Management and in the master's degree in Economic and Business Sciences are presented, with some of these concepts being used in a practical way during the internship and also as a basis for the company's analysis, during and after the internship. The report aims to characterize the Marques Group, specifically its business areas. A more detailed characterization of Marques SGPS, S.A. is carried out, as this is the company where the internship took place. Given that the activities developed in the internship are directly linked to the management of current liabilities, a theoretical framework for the financial management of current liabilities is developed. Below is a description of the activities carried out during the internship and an analysis of the impact of the Covid-19 pandemic crisis on these activities. Finally, a critical analysis of the host institution, highlighting the interconnection between the concepts acquired at the university and the activities developed. From the preparation of the report, until July 2020, the Marques Group had a diversified structure, being present in three different business areas. Marques SGPS, S.A. is the company responsible for the group's shared services. With regard to the theoretical framework of financial management of current liabilities, it is concluded that it is pivotal to the company. The activities carried out consisted of checking suppliers, opening suppliers, reconciling suppliers' current accounts and settling payments to its suppliers. Through the critical analysis it is concluded that the group is a leader in the Azores archipelago in the area of civil construction. Regarding the tasks performed, despite the adversities felt, the capacity for efficiency in payment processing was notorious. Finally, it should be noted that the skills acquired at the University of the Azores in the area of management and organizational behavior were crucial for the development of all the activities of the internship.
Description
Mestrado (Relatório de Estágio), Ciências Económicas e Empresariais (Finanças e Contabilidade), 19 de abril de 2021, Universidade dos Açores.
Keywords
Gestão Financeira Passivo Corrente Current Liabilities Financial Management
Pedagogical Context
Citation
Sousa, Cândida Margarida Amaral (2021). "A gestão financeira do passivo corrente: o caso da Marques SGPS, S.A.". Mestrado (Relatório de Estágio), Ciências Económicas e Empresariais (Finanças e Contabilidade). Ponta Delgada: Universidade dos Açores, 44 p. [Consult. Dia Mês Ano]. Disponível em www:<http://hdl.handle.net/10400.3/6017>.