Avaliação do desempenho econômico e financeiro das empresas de materiais de construção listadas na BM&FBOVESPA

Abstract

Assumptions used in preparing this report, aims to demonstrate the factors that impacted the Economic and Financial performance of the studied companies. The theoretical framework used to prepare the work will highlight the concepts of authors on the Financial Statement Analysis process, specifically the exercise Statements of Income - Income Statement and Balance Sheet - BP and analysis through the analysis of economic and financial ratios: that depict the structure of capital, the ability to pay and the profitability of each evaluated company. The general objective of this paper will analyze and compare the economic and financial performance of three (03) large companies listed on the BM & FBOVESPA and to achieve the specific objectives, the literature search methodology and case study will be used. The analysis of economic-financial indexes will be the main tool for establishing the work as by recording the exhibition demonstration and interpretation of the results, it aimed to obtain information on the composition of assets, the strength level of the company and strategies influencing its results. Finally results will serve as a basis for formulating the conclusion drawn at the end of work.