Análise de balanço patrimonial e demonstração do resultado do exercício como ferramenta para tomada de decisão e previsão de solvência

Abstract

This study finds that the benefits of balance sheet analysis (BP) and the Income Statement (DRE), the analysis can reveal trends to assist in decision making. To this end, a brief exposure of Accounting, their statements and requires companies to do them. Expose some analysis techniques, including failure prediction models developed by Kanitz (1978) and Silva (1988). The methodology consists of bibliographies, document and quantitative research study uses the case method, using the example of BP and DRE published on the internet the Indicefor SA (real name) the years 2010 and 2011. Based on the case study been found that the company studied was in good economic and financial situation and therefore solvent. As a result it can be seen that the analysis of BP and DRE provides economic and financial information such as: ability to honor its commitments, characteristics of their obligations, indebtedness, terms relating to purchases of payments and sales receipts, the company's profitability, return on investments by owners and the company, economic and financial situation and its causes changes, evaluation of future economic and financial alternatives, beyond the solvency or insolvency of companies. Which are of fundamental importance to meet the need for control and assist in making more accurate decisions.