Análise das demonstrações contábeis e as correlações entre os principais indicadores de desempenho

Abstract

The analysis of the financial statements makes it possible to obtain a reading of the current economic and financial situation of the company, as well as to project its future results. The aim of the research is to demonstrate the relevance of the process of analyzing financial statements in a small company in the segment of agricultural parts and implements of the city of Alegrete/RS, measuring its business performance through the application of performance indicators and the investigation of existing relationships between the results of these indicators. In relation to the classification based on its objectives, the study was classified in exploratory research, followed by the explanatory, bibliographic, and documentary research, and the case study, adopting a quantitative approach. The financial statements for the years 2016 to 2018 were used and performance indicators were applied, followed by the projection for the year 2019 in the Present Value (PV). The tools used were horizontal and vertical analyzes, liquidity indexes, indebtedness and profitability, and finally, descriptive statistics were used to trace and describe their characteristics and a correlation study was applied between the indicators found. With the results obtained, it was verified that the company presents a satisfactory economic-financial situation and there is a significant correlation at the 5% level between the Dry and General Liquidity indicators, Third-Party Capital Contribution, Own Capital Turnover and Profitability of Net worth. Regarding the analysis of the Liquidity Ratios calculated in the period, the average General Liquidity (13,13) was highlighted, showing that the company's short and long-term financial health is satisfactory. For the Indebtedness Indices, the Average Equity Guarantee of 13.49 is shown, demonstrating that equity exceeds third-party capital, which can be confirmed by means of the Asset Turning, indicating that the asset spun 83.00 times (r = 0.974), meaning a strong correlation between the variables, which change in the same direction. It is concluded that the research answered the proposed problem, and that in the analyzed period there is a correlation between performance indicators.

Keywords: Accounting. Accounting statements. Performance indicators. Correlation.