Análise das demonstrações contábeis da Companhia Industrial Cataguases

Abstract

Information is an important tool for improving a company's organization, performance, and maximizing results through the easy-to-understand data decisions. The Analysis of financial statements through the calculation and analysis of the economic and financial indexes facilitates the managers to identify the positives and negatives of the business performance. This work aims to verify how the information derived from the analysis index generates data that assists managers in making decisions and improvements at Companhia Industrial Cataguases. Initially, a bibliographical research was done, emphasizing the history of the analysis and important aspects so that one can learn more about this accounting instrument. Indices of indebtedeness, liquidity, profitability were designed calculated according to accounting accounts of the case company and shown in tables to facilitate the understanding of the data. It was possible to verify the índices that had the most variations and what causes this fluctuations in the company's financial situation. and through the vertical and horizontal analysis, which aspects have the most references of attention. In the end, it was concluded that the study made it possible to know the situation of the company studied and what aspects managers need to emphasize as priority for improvements, in addition to adapting to the particularities that the wine industry requires in order to continue growing with new investments.