COSTA NETO, P.C.; http://lattes.cnpq.br/8546103450467188; COSTA NETO, Pedro Cardoso.
Resumo:
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.