Análise de Balanço: uma importante ferramenta na gestão empresarial

Abstract

The Financial analysis of the company's financial statements is of paramount importance to present an in-depth study of the entity's real assets, leaving its members and users confident and secure in making the necessary decisions. The objective of this study is to analyze the financial-equity situation, based on the analysis of the financial statements of the last three years (2013, 2014 and 2015) of the company Paulo Marcio de Medeiros-ME, the fantasy name of the supermarket Pyetro, with the purpose of Identify the real operational and financial situation. The methodology used in the development of this work was a qualitative and quantitative, bibliographical and documentary research with the purpose of carrying out a case study in the entity using the Financial Statements. In this way, some techniques were used to calculate the following indices: vertical analysis and horizontal analysis, liquidity indices, debt indices, activities indices, profitability / profitability indices, leverage indices, dynamic analysis of working capital, factors of Insolvency, asset turnover and breakeven point, with an opinion at the end of the accounts analyzed to highlight the company's situation. After the analysis it was possible to perceive that the company presents, therefore, its net profit has been reduced in the last three years analyzed.