Análise econômico-financeira : um estudo em uma empresa de importação e exportação de grãos e derivados

Abstract

The present work has the general objective of demonstrating the economic-financial performance of the company under study in the periods from 2018 to 2020. The methodology used was a qualitative, exploratory research, characterized by a case study. The data were collected in the financial statements published by the company, mainly in the Balance Sheet and the Income Statement for the Year, having been examined by the documental analysis in order to analyze the information contained in the documentation to establish circumstances of an economic nature. The results obtained by the analysis of economic and financial indices, as well as the horizontal and vertical analysis, indicate that the company has good liquidity and profitability indices, however it has negative points in indebtedness, due to its dependence on third-party resources, especially in the short term. It was concluded that the financial situation is favorable with good ability to pay, however the level of indebtedness causes limitations in the financial decisions of the organization. The economic condition, on the other hand, presents efficiency in the profitability of investments and in the management of assets, as well as in the generation of profitability and income for shareholders.