Análise econômico-financeira das demonstrações contábeis no município de Sant’Ana do Livramento no período de 2015 a 2019

Abstract

This research shows, through the financial statements, the economic and financial situation of the municipality of Sant’Ana do Livramento. The objective of this study was to analyze the economic and financial situation based on the financial statements of the municipality of Sant'Ana do Livramento, located in the state of Rio Grande do Sul, in the period from 2015 to 2019. In the literature review, it was developed the themes Financial Statements and Economic-Financial Analysis. This study is characterized as a research of an applied, descriptive nature, with a quantitative approach, through the collection of secondary data. The technique used for data collection was documentary research, and the data analysis technique was interpretative analysis. In the presentation and discussion of the results, it was demonstrated through some indicators the commitment to the obligations of the municipality in the short and long term, the returns referring to the assets and equity, as well as the composition of the capital. It was verified through this study that none of the analyzed indicators presented efficient results, that is, it was possible to observe that the municipality during the years 2015 to 2019, contracted debts that will be shown in the Indicator of the Liquidity Group, with that, in the Indicator of the Activity Group it was possible to observe the appearance of an unsecured liability, in the Result Group Indicator it was demonstrated the occurrence of an equity deficit, decreasing the Net Equity, thus, in the Budget Execution Indicator an insufficiency of collection was noted , presenting a deficit in the execution of the budget.