Um estudo sobre a influência do capital de giro líquido no resultado do exercício de instituições.

Abstract

This work provides an understanding the about of the to the influence of the Liquid Working capital in relation to the Net profit in five of the ten larger institutions financial in agreement with the Central Bank, with the intention of supplying useful information for the users of the accounting. The same is destined the verification of the Working assets, Passive Circulating, Liquid Floating capital and Resulted Liquid through extracted data of the accounting demonstrations (Patrimonial Swingings and Demonstration of the Result of the Exercise) of the institutions object of the study, disposed in the site of Bovespa and CVM in the quarters of 2008, being the larger focus of the research in observing the variations happened quarterly among the variables and which the influence of these on the Net profit. To reach the proposed focus, it tried to characterize the financial institutions, to evidence the Working assets and the Circulating Liability of the same ones, as well as to calculate the Liquid Floating capital. For so much, it was used of the research quantitative, bibliographical, documental and descriptive, as form of it presents the theme and to acquire specific knowledge of the financial area for best to interpret the data of the research. In relation to the results the study shows that you varied as the: Working assets, Passive Circulating, Liquid Working capital and Resultado Liquido to the they be analyzed and confronted amongst themselves or together, they can transmit to the managers useful and relevant information for the formulation of the planning and the socket of decision. The select results show although relationship exists between the Liquid Working capital and the Net profit, tends in view the consonance in their variations, so that the values found for a variable, influence directly or indirectly on the result of the other. Another observed factor went to the tendency among the financial institutions of they maintain the Net profit always smaller every quarter, while the other variables AC, PC and CCL in an adverse position to the Net profit every quarter. Before the exposed, it is ended that is of addition importance to study and to analyze components that involve the Liquid Working capital and the Liquid Result as a new source of data capable to supply information quantified and qualitative relevant to aid the managers in the administration of their aziendas.