Análise das demonstrações contábeis: um estudo de caso na empresa multgráfica entre os anos de 2012 a 2014

Abstract

The analysis of the financial statements bring in essence the efficient ways and correct so that companies will not go bankrupt, thus injuring the principle of continuity where operations should never be interrupted. The overall objective is to analyze the performance of MultGráfica Company through the financial statements between the years 2012 to 2014. The specific objectives are focused on analyzing the financial statements and present management reports based on the liquidity ratios, capital structure and profitability. The methodology applied in this case study a descriptive research, which takes into account the analysis of financial ratios that enables current measurement company. For the application of case study was provided the company's financial statements so that appropriate management analyzes are made. Based on the results liquidity ratios showed that the company presented a favorable situation with condition to pay off its debts in the short and long term in three years. The capital structure ratios revealed participation in the debt capital tended to fall during the three years, the debt composition showed high values, however, these results do not compromise because the liquidity ratios have the ability to pay off the debts in the short term and profitability ratios have brought good results in the periods of 2012 and 2013, but in 2014 had a negative capitalization due to an injury and low volume of revenue for the year in question. Therefore the company should continue with its activities taking management control in the coming year’s no further injury.