Avaliação do resultado e desempenho através de indicadores econômico-financeiros: estudo de caso em uma empresa do ramo agropecuário no município de Maracaju

Abstract

The controllership is intended to provide information for decision making. Through the analysis of economic and financial indicators this work aims to better interpret the indexes to evaluate the Economic Financial health of the company. The development work was through the case study of a resale company of agricultural inputs located in the South Central region of the state of Mato Grosso do Sul. The study evaluated indexes of Capacity Payment, Performance Activity and Profitability according to the company's main operating cycles that are calculated from two major productions in the region that is the production of corn and soybeans, resulting in the division's operating cycle between Safrinha (Corn) and Summer Harvest (Soybean). By identifying the company's activities, was calculated corresponding to the operational, economic and financial cycle period of the company. With the analysis of the indicators presented can be concluded that the company works in a comfortable position before the liquidity of its obligations. Its main source of income is the third-party capital, and product suppliers its biggest creditors. The company works with both long term as receipt of payment and also works with a high inventory turnover. The return on investment even though the maximum value of 3.70%, becomes good because of the large amount of sales, but it is high risk, especially when analyzing the returns of Safrinha. Parse finally that the injury presented by Safrinha is recovered during the summer harvest cycle activities. The conclusion of the work was constituted which the Company has the necessary information to the professional Controller can do your analysis and provide information to managers. However it lacks the Comptroller organ inside your company. By analyzing the indexes we conclude that by controlling one can better understand the reality of the company so that it is possible to choose decisions that optimize performance and profitability of the business.