ANÁLISE DINÂMICA DAS DEMONSTRAÇÕES FINANCEIRAS DA GUARARAPES CONFECÇÕES S/A

Lieda Amaral Souza; Manoel Agostinho Lima-Neto; Mailton Gois Firmino Souza; Josevaldo Amaral Sousa

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ANÁLISE DINÂMICA DAS DEMONSTRAÇÕES FINANCEIRAS DA GUARARAPES CONFECÇÕES S/A

Lieda Amaral Souza, Manoel Agostinho Lima-Neto, Mailton Gois Firmino Souza, Josevaldo Amaral Sousa

Resumo

O objetivo do presente estudo é verificar qual a contribuição do modelo de análise dinâmica de Fleuriet para a gestão do capital de giro da Guararapes Confecções S/A. Quanto à metodologia aplicada, foi utilizada a pesquisa descritiva e, como procedimento, a prova documental para o estudo de caso da Guararapes Confecções S/A, por meio dos Balanços Patrimoniais dos períodos de 2011 a 2015. Com base nos dados do Balanço Patrimonial, a empresa apresentou preponderantemente uma situação de “solidez”, comum às empresas do ramo industrial. Este cenário está evidenciado a partir dos saldos positivos da necessidade de capital de giro, do capital de giro e da tesouraria. Conclui-se que a análise dinâmica contribui de forma significativa na gestão eficaz e eficiente do capital de giro da Guararapes Confecções S/A, possibilitando visualizar de qual forma os recursos financeiros foram captados e aplicados pela empresa em suas atividades operacionais que resultaram em melhores indicadores de liquidez, rentabilidade e garantia da continuidade de suas operações.

Palavras-chave

Balanço patrimonial. Análise dinâmica; Modelo Fleuriet; Capital de giro;

Texto completo:

DOI: 10.5935/2177-4153.20170015

Direitos autorais 2017 Revista Capital Científico - Eletrônica (RCCҽ) - ISSN 2177-4153

Revista Capital Científico – Eletrônica (RCCe) Rua: Padre Salvador, 875 – Bairro Santa Cruz CEP: 85015-430 Guarapuava-Paraná-Brasil Campus Santa Cruz – Editora UNICENTRO ISSN 2177-4153 (Online)

This work is licensed under a Creative Commons Attribution 3.0 Unported License.

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ANÁLISE DINÂMICA DAS DEMONSTRAÇÕES FINANCEIRAS DA GUARARAPES CONFECÇÕES S/A

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