Desempenho econômico-financeiro da empresa TIM S.A.: um estudo das demonstrações contábeis no período 2010-2015.

Abstract

The market is subject to variations that impact significantly on business organizations. In this sense, managers seek to adapt to new scenarios through new strategies that can contribute to the development over time. Thus, the accounting stands out, who has played in recent years, an important role in the growth of organizations, assisting management through information that can turn into competitive advantages. In this sense, one of the resources used in the accounting science is the analysis of the financial statements for recognizing the economic and financial situation of the company, allowing them to make future investments or sales in a safer way, reaching the goals and profits. In this context, this research aimed to verify the financial situation of Tim S.A. in its operations between the years 2010-2015, based on an analysis of indicators of financial and economic performance. The methodological framework was restricted to the financial statements of the company, selected 15 indicators being: Liquidity, turnover, Average Term and Profitability. Before the analysis was identified the degree of ability to pay and debt of the analyzed company, noting that the index that contributes to this is the Current Ratio, by revealing that the availability of financial resources in the short term payment period is satisfactory. Through the study of Liquidity Drought, the company showed up with sufficient capacity to settle its debts, even without their stocks. As for profitability, the index showed the highest average was the gross margin, with a high margin on sales, which represented a sales profitability measure for the company. As further evidenced in the analysis that TIM SA has a balance as to the control of its own capital, which ensures greater autonomy in its decision-making process with a sound management.