Análise econômico-financeira de uma empresa do comércio varejista de produtos cosméticos

Abstract

Considering the importance of financial management in the business aspect, this work includes the study of the economic and financial analysis of corporate financial statements, with the object of study a company in the retail sector of cosmetic products in the city of Ponta Pora - MS. This study evaluated the economic and financial situation of the company through the use of financial indicators such as liquidity, activity, debt and profitability by comparing the two firsts years of operation, 2014 and 2015. Through the performed calculations and comparisons, it was found that the liquidity and capital structure had worse results from one year to the other, since the profitability indicators and activity indicate an improvement between the two periods. However, when comparing the default rates, the results become favorable in all indicators. The facts included here imply contribute to that business, with the power to use the information generated here, may provide improved performance in the management of assets in the invested company and obviously from there, adding economic value to the business and maximizing the wealth of its shareholders (owners).