Uso da análise econômico financeira em uma empresa do setor de transportes.

Abstract

The present study aimed to highlight the use of accounting information, through the analysis of economic-financial indicators in a small company. As pointed out in the literature, micro and small companies are relevant to the Brazilian economy, but the managers of these companies face management difficulties that in many cases lead to the closing of the business. Thus, the present study investigated a small transportation company for which information was obtained with the owner and also information from the Balance Sheet and Income Statement for the years 2015, 2016 and 2017. After the data collection, analysis of the indicators of liquidity, asset structure, working capital management and profitability. The results obtained in the study demonstrate that the company does not use accounting information for decision making and emphasizes the importance of the use of economic and financial indicators for improvements in the management process of the company. It is suggested for future studies the scope of other companies and the use of other analyzes that allow comparisons between results