Análise econômico-financeira de uma companhia do ramo de combustíveis

Abstract

This work has as main objective, to evaluate for the analysis of economic and financial indicators in a fuel branch of the company based on financial statements. The same was based on the management model used by the company and also in economic and financial indicators used for the analysis, derived from the literature. Later, from exploratory research in the form of case study, they obtained the company's information through interviews with the manager. The company released the published financial statements for the second half of 2013 to the first half of 2015. In light of the values and information collected and after the standardization of data, it was possible, with the aid of analysis tools, calculating financial indicators and analyze the varying results during the period in each indicator. The conclusion of the work indicates that through the analysis were detected points that stood out positively or negatively, which were scored individually and subsequently in general and summarized. After presentation of these company's points, we can see that the company, like many other Brazilian companies are going through a difficult moment due to the time of economic crisis in the country. The study made use of analysis of the financial statements by economic indicators, highlighting the results of these analyzes, which contributed favorably to evidence the economic situation of the company, thus generating a diagnosis can help in decision making process.