Souza, Renata Alexia de BritoRocha, Victor Nunes2025-03-192025-03-192025-01-13ROCHA, Victor Nunes. Análise Fleuriet dos setores de material rodoviário, máquinas e equipamentos industriais, máquinas e equipamentos agrícolas listadas na B3 de 2019 a 2023. Natal, 2025. 40 f. Orientação: Prof. Ma. Renata Alexia de Brito Souza. Monografia (Graduação em Ciências Contábeis) - Universidade Federal do Rio Grande do Norte, Centro de Ciências Sociais Aplicadas, Curso de Ciências Contábeis, Natal, RN, 2025.https://repositorio.ufrn.br/handle/123456789/63076This study investigated the working capital profile of companies in the Road Material, Agricultural Machinery and Equipment, and Industrial Machinery and Equipment sectors, using the Fleuriet model, from 2020 to 2023. The main objective was to identify the impacts of economic adversities on these companies, taking into account national and international economic indicators, as well as fluctuations in stock markets. The results revealed that, although the companies covered were in the industrial sector, the impact suffered by them was different. However, accounting balances showed similar variations where there was an increase in loan and financing balances, reducing the growing need for capital to maintain operations. Furthermore, the analysis indicated an interference in the operational flow, evidenced by the increase in accounts payable to suppliers. The study focuses on the relevance of effective working capital management in challenging economic contexts and suggests that future research deepen the relationship between financial management and business performance.Attribution 3.0 Brazilhttp://creativecommons.org/licenses/by/3.0/br/Capital de GiroFleurietCovid-19B3bachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS