Análise das demonstrações contábeis: estudo das lojas Hering entre os anos de 2013 a 2017

Abstract

The objective of this research was to analyze the accounting demonstrations of a publicly traded company of the Retail Group of Textile Articles listed on the São Paulo Stock Exchange - BOVESPA through economic and financial indexes, these being: Liquidity, Indebtedness, Profitability, Activity and Insolvency Factor. The methodology can be characterized as an Exploratory-Descriptive Research. The data of the chosen company was found in the BOVESPA portal, in the same way that the development of this monograph was material available on the Internet. The application of the these indicators brought important information about the company, especially about how it behaved during the period of 2013, 2014, 2015, 2016 and 2017. It was observed that the indicators of profitability, turnover, return and activity had declined in the periods where the economic recession worsened and stagnant in periods where the recession was still present but not in such an aggravating state, where companies were able to maintain theirselves without abrupt declines in their indicators, but without increasing them.