STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL

Authors

  • Paula de Souza Michelon
  • Maurí­cio Mello Codesso
  • Ismael Luiz Santos
  • Rogério João Lunkes

Keywords:

Budget. Capital Budgeting. Supermarkets. Brazil.

Abstract

The objective of the present study is to analyze capital budgeting practices in supermarket companies in the State of Santa Catarina - Brazil. The study was carried out through the application of questionnaires in 19 large supermarkets in Santa Catarina. The results show that companies adopt different methods for evaluating investments, but often use the Net Present Value and the Accounting Return Rate and Scenario Analysis. It is concluded that managers usually use different methodologies in the preparation of capital budget, but still need adequate information systems to manage the budget.

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Published

2020-05-28

How to Cite

Michelon, P. de S., Codesso, M. M., Santos, I. L., & Lunkes, R. J. (2020). STUDY ON CAPITAL BUDGETING PRACTICES ADOPTED BY SUPERMARKET COMPANIES IN THE STATE OF SANTA CATARINA/BRAZIL. Latin American Journal of Business Management, 10(2). Retrieved from https://www.lajbm.com.br/journal/article/view/572

Issue

Vol. 10 No. 2 (2019)

Section

Articles

License

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