Análise das demonstrações contábeis: estudo multi-casos em construtors pessoenses

Abstract

The accounts by analyzing the financial statements has this as a tool to show how the company is performing in relation to decisions taken by the managers and also in comparison with other companies. The present study aimed to examine the years 2010, 2011 and 2012 from three construction companies, for both indices drawn from financial statements were organized and compared to show that the behavior of firms within the same industry. The methodology used was based on a multi-case study, because it is 3 companies in the same industry, in addition to being a documentary research. In the entities studied, there were similarities and differences between the indicators found in addition to the factors that caused variations and changes in the companies studied. At Company A, the liquidity ratios declined, there was an increase in the indebtedness of the values and profitability showed a decrease. Company B shows an increase in liquidity, leverage and profitability as well as other changes in the indices. In Company C, liquidity ratios varied over the years, debt reduction and profitability suffered showed an increase in 2011 and decrease in 2010 and 2012. Overall, Company B provides a more comfortable situation, in relation to their competitors.