SUPPLY AND DEMAND COMMERCIAL CREDIT FOR SMALL BUSINESS OF SOUTH OF SANTA CATARINA

Authors

  • Rodney Wernke PPGCCA/Unochapecó
  • Ivone Junges UNISUL

Keywords:

Commercial credit, Small business, Survey

Abstract

This article aims to identify the most relevant aspects in supply and demand for commercial credit in 299 companies in the micro-region of Amurel (south of Santa Catarina). Thus, it was adopted sortable methodology and quantitative description, where we used the survey procedure and the data were statistically analyzed using SPSS software (v.21), prioritizing analytical techniques paths, correlation and regression. The main contribution of this study is the peculiarity of showing a picture of the behavior of small businesses in the region focused on commercial credit, since few studies address this issue in this business size in the Brazilian scene. In this direction, we tested some hypotheses from data collected and treatment with the techniques of correlation and regression were proven or disproved. Thus, evidence that getting suppliers credit facilitates the granting of commercial credit to customers were found. On the other hand, they were highlighted some limitations of the study and make recommendations for future studies.

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Author Biographies

Rodney Wernke, PPGCCA/Unochapecó

Contador, Doutor em Engenharia de Produção/UFSC, Professor no PPGCCA/Unochapecó e no Curso de Administração/UNISUL.

Ivone Junges, UNISUL

Economista, Doutora em Engenharia de Produção/UFSC, professora no curso de Administração/UNISUL.

Published

2019-06-18

How to Cite

WERNKE, Rodney; JUNGES, Ivone. SUPPLY AND DEMAND COMMERCIAL CREDIT FOR SMALL BUSINESS OF SOUTH OF SANTA CATARINA. ConTexto - Contabilidade em Texto, Porto Alegre, v. 17, n. 37, 2019. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/69799. Acesso em: 9 aug. 2026.

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