Economic-Financial Indicators Applied to the B3 Industrial Machinery and Equipment Sector
DOI:
https://doi.org/10.31686/ijier.vol8.iss12.2800Keywords:
Analysis of Statements, Economic indicators, Management accounting, B3Abstract
No contexto empresarial, a Analysis das Demonstrações Financeiras é um instrumento importante para compreender a situação económica-financeira das empresas, além de avaliar os resultados obtidos pelas sociedades. Este estudo analisa as contas das empresas fabricantes de máquinas e equipamentos industriais, por meio de indicadores econômico-financeiros para compreender as variações ocorridas no setor entre os anos de 2013 a 2018. O segmento foi selecionado por estar inserido na rubrica Bens de Capital, que tem uma desvantagem reduzida na economia mundial. O estudo se caracterizou-se como uma pesquisa documental quantitativa a partir de informações sobre associações no B3.Dentre os resultados, verifica-se que o setor apresenta níveis de endividamento, expressando dependência de capital de terceiros para operar.
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