Mutações patrimoniais de uma empresa em recuperaçãojudicial: o caso da Saraiva S.A.

Abstract

This work deals with the analysis of the asset changes of the company Saraiva S.A. throughout its Judicial Recovery. During the Judicial Recovery process, the company continued its business activities, keeping the country's economy strong. During this process, good Management is essential, considering that, after analyzing the financial indicators and accounting information about the organization's real financial situation, the manager will be able to manage the company's resources more accurately, controlling, analyzing and planning its financial activities, assisting in decision making. Based on the case study of the company Saraiva S.A., an analysis of its financial statements was carried out together with the balance sheet, which were essential to calculate the indicators, thus providing an overview of the equity changes occurring in the company.