Apoio Multicritério na Gestão da Estrutura de Capital de Pequenas e Médias Empresas
DOI:
https://doi.org/10.20397/2177-6652/2012.v12i3.470Palavras-chave:
Estrutura de capital. MCDA. Variáveis qualitativas. Pequenas e médias empresas.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.Referências
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