Avaliação da Relação entre os Fatores Mercadológicos, Geográficos e Internos na Rentabilidade das Indústrias

Quinta-feira, 22 de Setembro de 2011

A competitividade entre as empresas de um mesmo segmento de mercado provoca a busca por elementos que expliquem o sucesso ou insucesso no resultado financeiro destas empresas. Os gestores de cada empresa tomam decisões que buscam o melhoramento constante dos procedimentos e das relações, em seus ambientes interno e externo, visando à maximização do retorno do capital investido. 

Através das demonstrações contábeis toma-se conhecimento dos resultados financeiros obtidos em cada período encerrado, bem como, se evidencia a situação patrimonial e financeira das empresas. Com o aprimoramento dos modelos desenvolvidos para análise dos balanços, estas têm contribuído cada vez mais para a tomada de decisões, tanto aos usuários internos como externos das informações, por permitirem traçar comparativos e por auxiliarem nas projeções. 

Analisa-se, nesta pesquisa, a indústria de fundição de metais do Brasil, segmento que possui empresas em todo território nacional, que atuam em diversos mercados e que apresentou muitas mudanças estruturais e operacionais nos últimos anos. Ocorre que nem todos estes elementos estão evidentes nas demonstrações contábeis das empresas, por se tratarem de fatores não-financeiros, mas que  podem interferir nos resultados das mesmas.   

A ABIFA - Associação Brasileira de Fundição, através do seu Guia ABIFA de Fundição (2002), apresenta o setor produtor de peças fundidas em ferro, aço e ligas não ferrosas, como um segmento da economia que emprega cerca de 40.000 trabalhadores, fatura 2,7 bilhões de dólares por ano, em cerca de mil empresas instaladas no Brasil. A maioria dessas empresas é de pequeno e médio porte, predominando o capital nacional.

O setor de fundição tem por característica principal o uso intensivo de mão-de-obra e suas matérias-primas, todas de origem nacional, lhe conferem uma independência em relação ao mercado externo. Portanto, gera um número significativo de empregos diretos e indiretos na cadeia produtiva de fundição. Com exportações crescentes e basicamente  inexistência de importação, contribui para que a balança comercial do país alcance um resultado positivo.

No cenário mundial, o Brasil é o nono produtor de fundidos, superando países como Espanha, Canadá, Turquia, Inglaterra e México, por exemplo. As condições naturais do Brasil mostram toda uma potencialidade do setor para se tornar um dos maiores produtores mundiais.

Alguns fatores foram observados com relação ao segmento de fundição no Brasil. Um deles se refere ao melhoramento dos índices de produtividade, o que chama a atenção para este segmento industrial, pela evolução na última década, de seus processos produtivos. A melhoria da eficiência do segmento com relação à produtividade vem sendo acompanhada há mais de vinte anos, conforme dados publicados pela Associação Brasileira das Indústrias de Fundição – ABIFA; este indicador vem melhorando de forma acelerada na última década.

A indústria de fundição por ser um segmento fornecedor de insumos, peças e componentes para outros setores da economia é constituída de empresas que buscam adequar seus métodos às normas internacionais de controle de processos e qualidade (ISO e QS), por exigência dos clientes ou para buscar maior eficiência no seu fluxo operacional através da normatização.

Outros fatores existentes e evidenciados pela ABIFA, se referem à distribuição do  segmento com relação a mercados consumidores de fundidos bem definidos entre os demais segmentos internos da economia, como o automotivo, siderúrgico, infra-estruturas e de bens de capital, que vêm atraindo investimentos e aumentando a demanda de fundidos,  além da demanda do mercado externo.

Ainda observam-se os fatores referentes à localização geográfica das empresas em relação aos centros fornecedores e consumidores, que interferem na  logística externa das empresas, assunto relevante para um segmento que trabalha com matéria prima e insumos pesados, de difícil manuseio e que provavelmente oneram ainda mais os transportes de materiais e produtos prontos.

Neste sentido, torna-se fundamental, na avaliação dos resultados obtidos por estas empresas, verificar a interferência destes fatores, internos e externos, na rentabilidade,  podendo orientar assim a empresa nas ações futuras. Desta forma, identificar a influência destes fatores na rentabilidade das empresas é o que se buscou com este estudo.


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