Análise dos indicadores de desempenho financeiro: um estudo de caso da BRF Brasil Foods S.A.

Abstract

The evaluation of financial economic performance has been a basic instrument of control and aiming of strategical actions, trying opportune information for aid of the process of management for taking of decisions. In this direction, the present study it has as objectíve to verify the existing correlations between the poiniers of financial performance of the company BRF Brasil Foods S/A. To carry out the research were addressed the following groups of indicators: Liquidity, Profitability and Indebtedness, that they form three basic points of analysis: the financial situation, economic situation and structure of capital. The methodology was a descriptive exploratory multivariate analysis using the technique of Factorial Analysis with the help of statistical application SPSS (Statistical Package for Social Science) version 13.0. in the period that encloses the first trimester of 2005 to the fourth quarter of 2009, being grouped into three (03) factors, with the purpose to explain synthetically the correlations between the variables (22 indicators in 20 trimesters, totaling 440 variables or quotients). The Factor 1 is responsible for 34,44% of variance explained, revealing a strong correlation between indicators of Tumover. The Factor 2 is responsible for 31,49% of variance explained, describing the existing correlations between the indicators of Profitability. The Factor 3 it evidences the strong existing correlation enters the indicators of the Liquidity and the Indebtedness, the two together groups are responsible for 30,16% of variance explained. The factors found represent the correlation of indicators ideal for significant interpretations for decísion making, being recommended a study more gone deep on this technique.