Investigation of methods and analysis techniques applied in investment projects in the composition of the capital budget in brazilian public banks
Investigação da utilização dos métodos e técnicas de análise de projetos de investimento na composição do orçamento de capital nos bancos públicos brasileiros
DOI:
https://doi.org/10.34140/bjbv5n2-017Palavras-chave:
Bancos, Orçamento de Capital, Análise de Projetos de Investimentos, ControladoriaResumo
Em virtude da carência de estudos sobre o tema no Brasil e também da importância dos bancos públicos no desenvolvimento econômico-financeiro e social, o trabalho tem como objetivo identificar quais são os métodos e as técnicas de avaliação de projetos de investimento adotados e suas respectivas frequências de utilização na composição dos orçamentos de capital dos bancos públicos brasileiros. A partir de um referencial teórico levantado por um processo metodológico estruturado que visa mapear o conhecimento, denominado Proknow-C, elaborou-se um questionário com questões envolvendo os principais métodos e técnicas citados na literatura. O estudo se justifica por várias razões, entre elas podem-se destacar: (i) a contribuição para a literatura, já que se constatou a necessidade de estudos sobre o tema no Brasil; (ii) a importância dos bancos públicos no desenvolvimento econômico e financeiro das nações ao longo dos anos; (iii) a necessidade de aperfeiçoamento da gestão dos bancos, principalmente relacionada ao orçamento de capital. A gestão dos bancos tem impacto direto sobre a sociedade, pois os ganhos de competitividade têm reflexos nos demais setores econômicos e, principalmente, na zona de influência do banco. Os resultados apontam que a utilização e a frequência de utilização dos métodos e das técnicas de avaliação de investimentos na composição do orçamento de capital pelos bancos públicos brasileiros não se alinham por completo à literatura pesquisada. Alguns aspectos encontrados em estudos anteriores, tais como a existência de manuais ou de diretrizes de investimento, a frequência de utilização dos métodos mais recorrentes na literatura e das técnicas utilizadas para a definição da taxa de retorno não são empregados pela maioria dos bancos pesquisados.
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