Performance empresarial à luz do método Du Pont em companhias do setor de construção civil listadas na B3: uma análise do desempenho baseada na combinação de lucratividade e produtividade nos períodos de crise e prosperidade econômica

Abstract

This study aimed to demonstrate the profitability business performance of 18 B3 listed construction companies from 2010 to 2018, comparing prosperity economies and economic recovery with the average or economic impact caused by by the entities. An analysis was performed by applying the Du Pont measurement method and with the aid of descriptive research, using means tests (student) with significance levels of 5% and 10%. A documentary research was also necessary, as, as the accounting record (BP and DRE) were sources of data collection. The results obtained through the calculations performed by the variables evidenced in the model demonstrated that the profit and profitability levels of the companies were affected with the beginning of the crisis, both with negative oscillation. No construction industry, either ROA or ROE, has shown positive results from 2010 to 2013, but from 2014 to 2018 and segment performance is less satisfactory. This study can contribute as a source of research for scholars and investors, since, besides spreading knowledge about the Du Pont model, it also shows the economic performance of na important sector of the economy.