Análise das demonstrações contábeis: um estudo de caso na empresa gráfica potiguar entre os anos de 2013 a 2014

Abstract

The analysis of the financial statements have at its core the efficient ways and correct so that companies will not have financial problems and fail, injuring the principle of continuity where operations should never be interrupted. The overall objective is to analyze the company's performance Graphic Potiguar through its financial statements in the years 2013 to 2014. The specific objective and analyze 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 term. The capital structure ratios revealed that holdings in third-party capital were not good, the debt composition showed high values, however, these results do not compromise the company because the liquidity ratios have the ability to pay off the debts in the short term. And the profitability ratios have brought good results in the period.