A redução do IPI - Imposto sobre Produto Industrializado: um estudo nas companhias varejistas do setor de produtos de linha branca.

Abstract

Faced with the global financial crisis, many policy decisions were taken by different countries in order to reduce the negative impact on real variables in the economy. Brazil, however, was one of the countries that have not suffered many disastrous consequences for its financial system which does not mean that the economy was entirely strong, the reduction of IPI was one of the measures adopted by the government to try to encourage consumption and heat economy. Thus, it is clear that the financial statements of the companies are one of the instruments for measuring financial performance available to managers. Therefore this study sought to highlight through analysis of financial economic indicators and horizontal and vertical analysis, if there was any impact on the outcome of retailers of white goods caused by the reduction of the IPI rate during the analysis period. Regarding the methodological approach it is concluded that with respect to the objectives, the research is descriptive and explanatory character, and how to address the problem it is quantitative and qualitative character. We used to survey data a total of 10 indicators, in addition to horizontal and vertical analysis in six (06) years or periods. In seeking to achieve the objective of the research results in graphs and tables were shown giving a position of each indicator. In practical application of the work proceeded a search in three (03) large retail companies, namely: Company Via Retail, Lojas Americanas and Magazine Luiza. The financial statements used in the study were the Balance Sheet and the Income Statement. During the review period the three companies even with fluctuations managed to get good results.