Análise da situação financeira de uma empresa com a utilização de indicadores econômico-financeiros

Abstract

This research seeks to analyze the financial situation of a company using financial indicators, in order to contribute to support the light of science, to ensure the development of the institution by generating sustained profits. From the evolution of decision-making by managers provided a better view of the profile of the financial performance of the company. It aims to raise the company's financial statements for the period of four years, to determine the economic and financial indicators, to analyze indexes and indicators calculated and present information and suggestions, if possible, about the company's performance during the study period to maintain the economic balance. Methodologically, this study is classified as a case study, about the objectives, they are defined as descriptive with quantitative approach and it is considered a documentary research, because it analyzes and interprets the financial statements of the Chess Ltda Company. The literature review and analysis of the survey data allowed to observe the changes in the financial performance of the company. A significant increase in debt occurred from 2010, which led to drastic changes in the ownership structure and hence in the liquidity of the company, which became smaller. About the rates of return and profit margins on sales, it is observed that they represent performance drop and, except gross margin, considering the extreme periods, the indexes are negative reflecting the occurrence of damage. It was found that there are high levels of costs and expenses related to revenue, as tax filings and suffered signings loans in a bad time. These factors together interfered negatively in economic and financial health of the company.