Os principais tipos de demonstrações contábeis para a tomada de decisão: Uma revisão bibliográfica considerando conceitos contábeis consolidados

Abstract

The analysis of financial statements is fundamental for decision-making within the business realm, assisting managers and investors in assessing financial health and in strategic planning for companies. This analysis tackles the information contained in balance sheets, income statements, cash flow statements, among other financial documents. Through financial analysis, it is possible to identify indicators of profitability, liquidity, and indebtedness that reflect a company's economic performance and payment capacity. These indicators provide relevant data for decision-making, such as investments, business expansion, financial restructuring, and credit acquisition. Against this backdrop, the overall aim of the research is to identify the main types of financial statements for decision-making, considering consolidated accounting concepts, in order to underscore their importance for enhancing a company's economic performance. In pursuit of this, the following research problem arises: how can the absence of financial statement analysis affect decision-making in companies? The methodology adopted for conducting the study is a literature review, such that consolidated concepts from the accounting field will be presented in scientific articles and books. The results indicate that the correct interpretation of accounting data affords a comprehensive view of the current scenario and future trends, fostering proactive management and risk management. In addition, the analysis of financial statements contributes to the development of corporate governance policies and to the transparency of financial information, engendering trust among stakeholders. Hence, it is concluded that the analysis of financial statements is an indispensable tool for decision-making, offering resources for efficient financial management and for ensuring the sustainability and competitiveness of companies in the market.