Associação entre a gestão do capital de giro e índices de rentabilidade nos setores de calçados, vestuários, tecidos e acessórios.

Abstract

From the perspective of a broad scenario such the business world, the accountability act like a tool in decision making, because provide information on the composition and evolution of the company’s productive, economic and financial structure. Thus, this work aims to analyze the business environment, searching understand the profitability and working capital management as relevant elements in the understanding the operation of companies. The research aims to associate working capital management and profitability indices in the footwear, apparel, fabric and accessories sectors of companies listed on B3 in the cyclical consumption sector between the years 2010 to 2019. A descriptive methodology with a quantitative approach was used through a documentary survey of companies listed in B3 between the years 2010 to 2019.Through Spearman’s correlation test, the results show us, in general, that working capital management has a relevant impact on the company’s liquidity. The data reveal the importance of balance and management instruments in the sustainability of companies and indicate the need for varied studies on the comparability of management indices.