O uso analítico das demonstrações financeiras como ferramenta para o diagnóstico da gestão financeira das empresas de capital aberto: o caso das Lojas Americanas S.A.

Abstract

This report aims to demonstrate the value of the financial statements analysis for the diagnosis of the publicly traded companies` financial management. To illustrate this importance, it was done a case study about the Lojas Americanas S.A.. Through a detailed documentary search in their financial statements, were calculated and interpreted the main financial indicators pointed by theory, which aligned to a structured, theoretical fundamentation, generated some relevant results. Research in focus had an exploratory nature, qualitative-quantitative, descriptive and in their final comments sought to do a general analysis of results found emphasizing the significance of this analytic vision for enterprises S.A. and their interest groups.