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Abstract(s)
O principal objetivo do presente estudo é analisar o impacto da flexibilidade (financeira
e operacional) no desempenho económico-financeiro das empresas de conserva de peixe
portuguesas. Participaram 21 empresas de conservas de peixe portuguesas
(representando 91,3% do setor), que responderam ao questionário de caraterização e ao
inquérito por questionário – sustentador desta avaliação de impacto. Os dados
contabilísticos das empresas foram recolhidos na base de dados SABI, entre o período
de 2006 a 2016. A rentabilidade das empresas foi calculada com base no Modelo
Dupont. Foram ainda realizadas entrevistas semiestruturadas a três responsáveis das
empresas conserveiras, uma entrevista ao responsável pela Associação Nacional da
Indústria Conserveira e uma ao historiador Joel Cleto. Os principais resultados
permitiram caraterizar a flexibilidade financeira e operacional das empresas de
conservas de peixe portuguesas no período entre 2006 e 2016; identificar os principais
obstáculos vivenciados no período de crise (2011-2015) e analisar os aspetos mais
relevantes na relação entre rentabilidade e flexibilidade. Estudos futuros são
necessários, no sentido de compreender melhor as realidades peculiares e principais
constrangimentos vivenciados pelo setor.
The main objective of this study is to analyse the impact of flexibility (financial and operational) in the economic-financial performance of canned fish industry. Participated in 21 Portuguese canned fish companies (representing 91.3%), who replied to the questionnaire of characterization and the survey- supporter of this impact assessment. The accounting data of the companies were collected in the SABI database, between 2006 and 2016. The profitability of the companies was calculated based on the Dupont Model. Three semi-structured interviews were conducted to the leaders of the canning fish companies, one interview was made with the responsible for National Association of Canning, and the other interviw was made with the historian Joel Cleto. With the results, it was possible to characterize financial and operational flexibility of the Portuguese canned fish companies in the period between 2006 and 2016; identify the main obstacles experienced in the period of crisis (2011-2015) and analyse the most relevant aspects of the relationship between profitability and flexibility. Future studies are needed, in order to better understand the unique realities and the main constraints experienced by the sector.
The main objective of this study is to analyse the impact of flexibility (financial and operational) in the economic-financial performance of canned fish industry. Participated in 21 Portuguese canned fish companies (representing 91.3%), who replied to the questionnaire of characterization and the survey- supporter of this impact assessment. The accounting data of the companies were collected in the SABI database, between 2006 and 2016. The profitability of the companies was calculated based on the Dupont Model. Three semi-structured interviews were conducted to the leaders of the canning fish companies, one interview was made with the responsible for National Association of Canning, and the other interviw was made with the historian Joel Cleto. With the results, it was possible to characterize financial and operational flexibility of the Portuguese canned fish companies in the period between 2006 and 2016; identify the main obstacles experienced in the period of crisis (2011-2015) and analyse the most relevant aspects of the relationship between profitability and flexibility. Future studies are needed, in order to better understand the unique realities and the main constraints experienced by the sector.
Description
Keywords
Flexibilidae Desempenho financeiro Indústria de conservas de peixe Portugal Flexibility Canned fish industry Financial performance