Indicadores de desempenho financeiro: um estudo comparativo entre as empresas sadia e perdigão antes e após sua fusão em 2009.

Abstract

In the environment of fierce marketing competition, the company that receives its financial statements with quality leads a competitive advantage and makes a management of issues involving the company's data, for this purpose, the financial performance indicators provide an important support to help businesses in decision making. Necessary information: debt situation, level of liquidity, turnover and profitability of their assets reached. In this context, emerged the research problem: The extent to which the merger Sadia-Perdigao was effective, based on the process of comparative financial performance indicators of these companies before and after the merger? To resolve this issue, we tried to check and compare and analyzes performance indicators for financial firms Perdigao and Sadia announced on the website of the CVM in the period 2002 to 2008 and compare them with data after the merger, was collected for both financial statements of both companies, then calculated the rates using the Excel application from Windows to analyze the data we used the Eviews program for Windows, which indicated the mean, median and standard deviation of the sample, aided by the calculation of p-value of the selected data revealing the significance test of the sample used. The survey results indicated a difference between management Perdigao and Sadia was observed in the first scenario analysis (before the merger) the superiority of the first than the second in most performance indicators pointing to a better positioning in this market. In the second scenario, we collected information after the merger, which analysis showed a better result around 17% as to the liquidity, fall in debt around 12% for the other factors given the short time of the merger has not yet come indices collected prior to marriage, particularly influenced by the pellet, that got TRIT media in the period of 4097.772 during the study period, but the data calculated in the first 4 months are below in relation to yield only 23% found in 7 years search of the training bodies and the rotation rate is a more difficult to achieve due to the size of the new company, but efforts are being made because the first year of life, the new entity has already reached 24 billion in sales, well above the intended goal of around 22 billion. What may indicate a tendency for the merger has been good business for companies.