Indicadores de atividade: estudo multi-casos em restaurantes pessoenses

Abstract

Management tools help entity managers to make relevant decisions for the perfectioning of operational development. The general objective of this work was to verify and demonstrate techniques of analysis of the activity indicators, and through them, to expose the reflex in the operational and financial cycle of three restaurants in this city. Using a multi-case study with a qualitative-quantitative approach, Accounting Statements were used from the period of 2015 to 2017 of three restaurants in this city. The results were obtained through calculations of the activity indicators and the operational and financial cycles, that were presented through graphs to obtain a better interpretation and understanding. The three companies showed that the activity indicators did not maintained constant in the analyzed periods, reflecting directly in the operational and financial cycles, making the results somewhat divergent between companies.