A utilidade dos indicadores financeiros para a tomada de decisões: um estudo de caso

Abstract

This study was carried out in agricultural machinery dealer in Santa Maria-RS, in order to understand if the company uses, and how, the financial indicators for taking managerial decisions and suggest the measures necessary with regard to the analysis of the financial statements. The financial indicators are an important tool for users ' decisions and interested in the activities of the companies. Fact is necessary becomes, for obtaining accurate and reliable information, adding the use of indicators that can translate the reality of the company, as well as the composition, training and data collection consistent with the your true reality. For this, we collected data from the last three years of financial statements and management reports, in order, to calculate the financial indicators and after analyzing the results of the indexes. The study was carried out on the basis of the qualitative research method as to how to approach the problem, being this research characterized as to their overall objectives as descriptive and referring to the technical procedures used as a study of case. As a result of the research concluded that the suggested financial indicators, together with the information obtained in the accounts through the financial statements, the Manager is better able to assess the progress and achieving your goals, enabling the perception of the current situation of the company in operational aspects, economic, financial and equity, demonstrating the usefulness and results that can arise with these new information, allowing a advance that the expectation of projection of the company in the Market.