Factoring: An Option of the Small Enterprises at the Financial Costs, of Breach of Contract and Managerial?

Luiz Claudio Otranto Alves, Marcia Castro Silva, José Ricardo Maia de Siqueira


The modern factoring began their activities in Brazil in the decade of 1980, with the proposal of aiding the small entrepreneur with the purchase of credits, assuming risks, and the installment of other several support services. Therefore, it became an option to reduce the financial costs, of breach of contract and, even, managerial of their customers. This exploratory research was developed with the main objective of verifying nowadays, in practice, the performance of the factoring companies brings benefits to the small enterprises, through the reduction of the costs. The studied universe was bounded to the graphs located in Great Rio, justified for treating of a segment of the sector of larger performance of the factorings (the industry) and the sample was no probabilistic, defined for accessibility. The results revealed that most of the consulted enterprises don’t have access to the support services that should be being offered by the factorings. They just offer the provision of resources, without assumption of risks for the debtor's breach of contract and with higher costs than the operations made by the financial institutions.


Factoring; Custos financeiros; Cessão de créditos.

DOI: http://dx.doi.org/10.7867/1980-4431.2008v13n4p11-26




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