Análise econômico-financeira de uma pequena empresa comercial

Abstract

Several changes in the economic environment directly affect today's businesses, resulting in the need to seek alternatives to improve their management. So, the economic and financial analysis becomes an important tool to assess or evaluate the feasibility, profitability and stability of these institutions. In this direction, the present research focuses on the economic and financial analysis of a small trading enterprise located in Santa Maria, state of Rio Grande do Sul, in order to demonstrate the importance of accounting analysis techniques, providing managers a greater assistance in the decision-making process. Regarding the goals, this research is methodologically classified as descriptive. Concerning the technical procedures, it is classified as bibliographical, documentary, and also a case study, for it deals with the specific case of a local enterprise. The approach is quantitative, and the method regarding the nature of the data is deductive. Through data collection was possible to calculate the ABC stock administration curve, the contribution margin of each product and total, the accounting point of balance, the return on investment, opportunity cost, and also, the survey of the existing stock and calculated the safety stock for each product. The most and least important and profitable products for the company were identified via data analysis. From this, a better treatment for these products was recommended, through a better control of the most profitable products and the disposal of those with insufficient financial return. Therefore, through this analysis, it was found that the enterprise has some points that merit greater attention from managers. However, overall, it meets the expectations and needs of the owners.