Apoio Multicritério na Gestão da Estrutura de Capital de Pequenas e Médias Empresas

Marcus Vinicius Andrade de Lima, Carlos Rogério Montenegro de Lima, Mauricio Andrade de Lima, Mauricio Fernandes Pereira

Resumo


Geralmente as decisões financeiras nas empresas ocorrem em um contexto de otimização. Elas são caracterizadas por informações incompletas, onde algumas medidas de desempenho são quantitativas e outras qualitativas. O objetivo deste artigo é construir um modelo, utilizando a Metodologia Multicritério de Apoio à Decisão (MCDA), que auxilie o gestor financeiro de pequenas e médias empresas na escolha da estrutura de capital mais adequada à empresa. A MCDA é um conjunto de métodos e técnicas que apoia pessoas e organizações a tomarem decisões, sob a influência de uma multiplicidade de variáveis. Como resultado, construiu-se um modelo onde se baseiam as decisões financeiras mais adequadas às pequenas e médias empresas.

Palavras-chave


Estrutura de capital. MCDA. Variáveis qualitativas. Pequenas e médias empresas.

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Referências


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DOI: https://doi.org/10.20397/2177-6652/2012.v12i3.470

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