Levantamento da utilização de indicadores financeiros em empresas de construção civil de João Pessoa - PB

Abstract

The management company relies on the assistance of various tools to direct managers in making decisions. Among the tools that administrators can take hold, is the balance sheet analysis. Such analysis inherent in management accounting technique can be performed by checking financial and non-financial indicators to monitor the performance of the entities. Considering the aspects of the analysis of indicators this research sought to examine the use of financial indicators by managers of companies in the construction sector in João Pessoa - PB. To obtain the data necessary for such analysis was necessary primarily a bibliographic research studies to guide them in the right direction of financial indicators, observed their use and the issues addressed by each of these, regardless of the field research was needed to check the related enterprises, the surveyed managers and the use of financial indicators by these managers characteristics. 23 construction companies of Paraíba to develop this research were investigated. It was observed that indicators Rotation Indebtedness and accounts receivable were presented as the most used; the Debt Indicator was also considered by managers as the most important followed by the Liquidity Drought Index.