Avaliação de desempenho econômico e financeiro de uma empresa comercial com o uso de indicadores financeiros: o caso da Rutra - Almeida Comércio de Artigos do Vestuário Ltda.

Abstract

Nowadays the economic situation is marked by a strong competition that pushes companies to achieve better performance not only in sales but also in financial performance, triggering the necessity for additional tools to assist in decision making. So the balance comes up analysis emerges as a tool that supports the decision-making, with enough information to evaluate the performance and potential of the company. The analysis extracts important results on the financial statements that presented in the form of statistics, indicating the present situation, past and future trends of the company. According the literature, are the procedures to prepare financial statements and then the various techniques analysis that are the basis for the analyst. In this work we analyzed the financial statements of Rutra - Almeida Trade Items Clothing Ltda. A company active in the retailer commerce about social exercises concerning the years 2011 and 2012. Therefore through the results using the analyses techniques were possible to develop the economic and financial situation of the company.