Quais as diferenças de desempenho que influenciam o resultado financeiro de lojas localizadas em diferentes praças de alimentação

Abstract

Considering the difficulties that afflict micro-enterprises, accounting contributes to the provision of fundamental and relevant information for the business manager. The present study was developed from the theme of analysis of financial statements, in which they were conceptualized, calculated and interpreted. The financial indicators analyzed are the profitability and profitability indexes, in addition to the accessory analysis such as the vertical analysis. These analyzes are significant instruments for the financial management of companies and a very important tool for managers' decision making. In this context, the main objective of the study is to analyze the financial performance of a franchise in the food segment located in three different food courts, such as shopping malls, supermarkets and on public roads, all located in the municipality of Cuiabá, MT. The methodology used to develop the present study was the use of bibliographic and documentary resources to present the case studies. The results obtained with the research indicate that it was possible to carry out the individual analysis of the three franchises, and to correlate the analyses, making a general comparison of the indices. In this way, through the results obtained, the unit located in the supermarket achieved the best yields.