O comportamento dos indicadores econômico-financeiros da S/A Usina Coruripe Açúcar e Álcool em cinco anos: uma análise das demonstrações contábeis de 2015 à 2019

Abstract

This work is a case study, which aims to address the analysis of the economic and financial indices of the S/A UsinaCoruripeAçúcar e Álcool. A significant company in the national economy, the largest in the sugarcane sector in the north-northeast, ninth largest in Brazil, generates more than 9,400 direct jobs, one of the 150 best companies to work in Brazil, according to VocêS/A magazine (Cana Online, 2017). It is a privately-traded corporation, founded in 1925, in the county of Coruripe-AL, has a large socio-environmental responsibility, with a vast area dedicated to preservation. The case study is characterized by an in-depth and analytical study of the object studied. It is classified as descriptive, because it allows to identify problems, and compares the results obtained by the analysis. The methodology used was made by means of standardized techniques by calculating economicandfinancial indexes and data collection. The procedures were of the documental type, extracted from the financial statements (balance sheet and income statement) of the study entity, from 2015 to 2019. The research is treated qualitatively, as it describes the depth of the subject, quantitatively conceiving the company's data in a precise way with the main purpose of conducting the case study through the analysis of the company's accounting statements, by indicators, also through vertical and horizontal analyses. It is important to emphasize that the information presented through the analysis possessed a large power of aid to management, and it is recommended that it’s results be analyzed together, taking into account external data to the organizational environment of the company.