Uma análise de indicadores econômico-financeiros no setor de telecomunicações

Abstract

This study seeks to highlight the behavior of the economic and financial indicators of companies in the telecommunications sector, comparing the results and performance between the companies adopted in the sample. With the main objective of determining and analyzing the economic and financial indicators of companies in the telecommunications segment. In addition to comparing the selected indicators of each company from one year to another and from one company to another, showing the importance of the indicators to assess the financial health of companies. In order to demonstrate its use and the present study investigated, compared and analyzed the financial indicators of companies in the telecommunications sector in the period from 2015 to 2019. Based on the results obtained, it is observed that Oi is going through a period of financial fragility, based on because their indicators are below the recommended level, and also inferior when compared to their competitors. Another factor that contributes to this conclusion is the fact that the company has been undergoing judicial recovery since 2016. When assessing the overall liquidity ratio of Vivo and Tim companies in isolation, it is up to these companies to improve their working capital, thus avoiding the future having problems for the length of your obligations. Despite the general liquidity indicator, it is generally negative that the operation of these companies includes the cost structure used until then, since the other indicators are above the recommended level. Therefore, it is concluded that the indicators have a fundamental role in the financial analysis and assessments of the financial health of the companies, since it is possible from a certain indicator to measure the company's performance and compare it with other companies in the same sector, helping managers and investors in your decision making.