Os indicadores financeiros: um estudo de caso realizado na empresa Energisa Paraíba - Distribuidora de Energia S.A.

Abstract

For the proper functioning of an enterprise is necessary of the administration have knowledge of the finance area, wich can be analyzed by a management process, by mechanisms to assess in intention of enable strategies to provid continuity of their activíties throughout the time. Being so, this work sought evidence the correlations existing between indicators financial company ENERGISA PARAÍBA - ENERGY DISTRIBUTOR during the year of 2009 until the month of September 2010. It was used for lifting of data a total of 16 indicators in 07 (seven) quarter or periods. In seeking to attain the goal search were evidenced the in graphics results giving a position of each indicator in percentage, in the were introduced on program SPSS® the values achieved att the tables, where were collected the indicators of liquidity, profitability, indebtedness and turnover. In the analyses of the results obtained the current liquidity index was the most highlighting possible the company fulfill with their commitments, in relationship to of indebtedness the of participation of third, how much to company took borrowed in relationship to resources total, the of turnover was the gyre of heritage net with larger percentage, in relationship to of profitability the margin gross of which show the profits obtained in relationship the sales. The results achieved in the factor analysis of the company in study evaluates than the indicators opted not has great relevance to the analysis of accounting statements, can if utilize in assessments future with more indicators and periods, to if have a batter positioning and assess the performance of company by middte of situations financial economic.