O processo de compras e possíveis impactos no desempenho financeiro: o caso de uma empresa do setor sucroenergético
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Supply Chain Management (SCM) is defined as the management of the organization's network of relationships, from the original suppliers to end customers. The Procurement process, which is part of the SCM, aims to ensure supply, access, and management of the external resources that an organization needs to achieve its strategic objectives. In addition, the Procurement process is related to the reduction of costs and, consequently, the improvement of the company´s financial performance. The purpose of this paper is to identify the constructs and practices are under the Procurement process, which can affect the financial performance of a sugarcane´s company, based on Procurement and Finance managers. In order to identify the elements and activities of Purchasing and the financial performance index of the companies impacted by the Procurement process, a systematic review of the literature (SRL) was carried out in Web of Science, Scopus and Scielo databases from 2008 to 2018. Main findings point to the Procurement constructs are information technology, innovation, talent management and procurement structure; as examples of Procurement practices are: cost reduction, supplier relationship management, demand management, and strategic sourcing; and examples of financial index are: return on investment (ROI), return on assets (ROA), earnings before interest, taxes, depreciation, and amortization (EBITDA) and sales growth. A large number of recent literature indicates this is a contemporary subject, with space for further development using the methodology of case study, which brings the researcher closer to the studied phenomenon. The results show that all practices and some of constructs Procurement, identified in the literature, were also reinforced by the respondents as being important to contribute to the company´s financial performance, in addition also were discovered new practices and constructs of Procurement that impact the financial performance, such as: analyzing the market and relationship integrated with the business. Thus reinforcing that Procurement affects certain financial indexes, such as a term of payment, profitability and cash flow.
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