A pesca no arquipélago de Cabo Verde : uma avaliação da gestão econômica e financeira das empresas financiadas pelo Projeto de Desenvolvimento da Pesca Industrial

Abstract

It is treated of study on the aspects of the economical and financial administration of the companies of fishing of Cape Verde, where it is analyzed as the process of share of the coming resources of the fishing, between the fishermen and the company, it interferes in intems rate retum - IRR and in the liquid present value - LPV and if that effect contributed to the formation of the breach of contract of the financing of long period. It was observed that the share system traditionally used by the companies made possible the transfer of financial resources ofthe company for the partners in the order of83,101,309,54 Cap-Verdean escudos (ECV) that did with that IRR that should be of 46,78% started to be of 31,23%. That fall in IRR might have contributed to the formation of the breach of contract together with other detected causes, such as the professionalism lack, the disorganization of the financial administration and the inexistence of an accounting system in agreement with the norms and procedures officially accepted. It was observed that there was a decrease of the patrimony liquidate ofthe company, while the partners' family patrimonies increased.