Análise financeira e contábil em uma empresa supermercadista de pequeno porte : um estudo de caso

Abstract

This article is based on a case study that has as general objective to calculate some Economic and financial indicators based on accounting data provided by a company Small family supermarket. Through the calculations carried out, Of the financial statements to verify the profitability and viability of the business. In the analysis Indicators of profitability and insolvency were used in the financial analysis were Liquidity and capital structure indicators. We used accounting data from the Of the year from 2013 to 2015, among the data collected are the Balance Sheet and the Statement of Income for the Year. Bibliographical research and documentary analysis Quantitative data provided by the company. It is concluded that it is a business that presents Viability, given that it has made a profit in the last three years with a net margin Average of 11% and average rate of return on investment of 9%. Despite short-term debt Accounting for 76% of total demand, the company Payment of its short-term debt, not showing a risk of insolvency.