Análise Comparativa dos Indicadores Econômico-Financeiros dos maiores Municípios por população das Mesorregiões do RS

Abstract

This research aims to analyze the economic and financial situation of the largest municipalities per population located in each mesoregion of Rio Grande do Sul. The study brings into focus the usage of economic and financial indicators in order to analyze the accounting statements of public entities. Regarding the theoretical framework, the following topics are covered: Structure of Financial Statements and Analysis of Financial Statements. The collecting data techniques used were bibliographic research, in publications with reference to the subject of analysis of statements by indicators, and documentary research with respect to the financial statements of municipalities. The data was analyzed quantitatively concerning the calculations made in the indicators, and qualitatively through the interpretation of the results. The results demonstrate the differences between municipalities regarding the commitment to obligations in the short and long term came into view, and also the composition of capital and the returns on assets and on net worth. In the final considerations, the study points out that the municipalities of Santa Maria, Passo Fundo and Porto Alegre showed the best results in liquidity and activity indicators; while concerning the indicators of the debt group and of the financial result, the municipality of Santa Cruz do Sul achieved the best results. The municipality of Pelotas showed decay in result indicators, and the municipalities of Caxias do Sul and Uruguaiana showed negative rates in more than one group of indicators.