Capital de giro: análise relativa a uma amostra de empresas no período de 2018 a 2021

Abstract

The present work aims to analyze the evolution of the floating capital from a sample of 62 companies, from 20 different sectors of the economy in the period between 2018 and 2021, before and during the covid virus pandemic in the world, thus, describing their floating capital situation. Based on the general objective, we have three specific objectives: Identify relevant indicators that determine the situation of floating capital; Check the significant correlations between the selected variables; Test the significant differences between indicator data between pairs of floating capital situation in the sample. The research uses the hypothetical-deductive method, is descriptive and is classified as quantitative. From the results, we can conclude that despite the pandemic period and the exception in 27 companies, most of them did not present a mismatch in their management, proving to be coherent with the behavior of the groupings of the floating capital situation proposed by Michael Fleuriet.