Modelo dinâmico de análise de capital de giro versus modelo tradicional: um estudo comparativo entre as duas modalidades aplicadas na empresa Parati S.A.

Abstract

The present study had as its theme the comparison between the traditional analysis and dynamic analysis of working capital applied in Parati SA company has as objective to present the contribution of the two models as tools for support in making managerial decisions. We used the combined financial statements (balance sheet and statement of economic output) for the years ended December 31 of the years 2011, 2012 and 2013. Based on the concepts advocated by renowned professors and writers on the subject matter of the research, they were made traditional indicators and dynamic analysis of working capital. The graphics and composite tables, allowed a glimpse of the current situation of the company when using the traditional analysis and the comparison taking into account the dynamic analysis of working capital. The results showed that the two models have advantages particularly for decision-making, however if concomitantly used can contribute in different ways, but with additional information.