A Aplicação dos índices financeiros pela demonstração do fluxo de caixa: um estudo de caso

Abstract

This monograph deals with the financial analysis of a company through the financial indicators presented by the study of Braga and Marques (2001). Emphasizing the importance of the cash flow statement and the information it provides for better financial management of the company, this work uses financial statements that are interconnected to generate relevant information that may impact the organization by these indicators it is possible to have information that direct managers in decision making. In addition to mandatory cash flow statements coupled with other statements (equity, balance sheet) are simple and basic understanding to the partners and shareholders of the company in obtaining improve cash flow and result in higher revenue generation if they are used prudently and informed on the data obtained. This work indicates liquidity indicators remained regular compared within the periods analyzed quarterly, only a 2015 year gap for 2014 which was observed throughout the work in other indicators. This is due to lower revenue generation in the year 2015 and greater accumulation of expenditure, with a focus on long-term liabilities that proved effective in the indicators that affect the return on equity.