Desempenho da JBS S.A. pela perspectiva do valor e riqueza adicionados: um estudo de caso

Abstract

With the changes that have been occurring in the business world, allied to great competitiveness of the market, organizations are forced to differentiate themselves, to create competitive advantage, and shareholders seek to obtain results that remunerate at least the opportunity cost of the invested capital. In this context, Value-Based Management is the basis for measuring the organization's performance, as it demonstrates the value created or destroyed. Present in the state of Mato Grosso do Sul, JBS S.A. is a Brazilian multinational recognized as one of the global leaders in the food industry. Given this relevance, the purpose of this study was to analyze the economic performance of JBS S.A. from the perspective of the economic value and wealth added by the market. The data used in the research was collected from the financial statements published on the JBS S.A. website, as well as from websites that disclose their indicators. Adjustments will be made to the financial statements to calculate indicators and rates to obtain the EVA for each period. The showed that the company destroyed value in three of the five years studied.