Uma análise do comportamento do desempenho financeiro do grupo Mateus, à luz da análise das demonstrações contábeis entre o período dos exercícios de 2019 a 2022
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Tipo
TCC
Data de publicação
2024-12-11
Periódico
Citações (Scopus)
Autores
Carneiro, Gabriel Dias
Orientador
Lima, Euries Bezerra
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ISSN da Revista
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Membros da banca
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Resumo
O trabalho em questão tem por objetivo mostrar o potencial auxílio que as análises das demonstrações contábeis podem trazer para seus usuários, em especial à alta gestão das empresas de supermercados, fornecendo informações relevantes que impactam no processo de tomada de decisões, trazendo uma perspectiva singular para o período da pandemia da Covid-19 ocorrida entre os anos de 2020 a 2022. A pesquisa enquadra-se como quantitativa, quanto a sua forma de abordagem; aplicada, quanto à sua natureza; exploratória, quanto aos seus objetivos; tendo como estudos de caso a análise dos Balanços Patrimoniais e Demonstrações de Resultado do Exercício dos Grupos Mateus e CECONSUD, publicados pelas próprias entidades estudadas e auditadas por terceiros onde os dados fornecidos foram submetidos a metodologia de análises por índices. Para tal análise e desenvolvimento deste trabalho foi necessário um levantamento bibliográfico, a partir de artigos e livros, bem como um levantamento documental, por meio das demonstrações contábeis publicadas de acordo os padrões internacionais adotados pela Comissão de Valores Mobiliários, aplicando-se ferramentas de análises por índices como indicadores de liquidez, endividamento, rentabilidade, além de índices verticais e horizontais. Conclui-se que, através deste estudo, é possível apontar a estrutura financeira e patrimonial das entidades fazendo um mapeamento dos seus pontos fortes e suas fraquezas, revelando informações capazes de trazerem impacto relevante no processo de administrativo empresarial.
The work in question aims to show the potential assistance that the analysis of financial statements can bring to its users, especially the senior management of supermarket companies, providing relevant information that impacts the decision-making process, bringing a unique perspective to the period of the Covid-19 pandemic that occurred between 2020 and 2022. The research is classified as quantitative, in terms of its approach; applied, regarding its nature; exploratory, regarding its objectives; having as case studies the analysis of the Balance Sheets and Income Statements for the Year of the Mateus and CECONSUD Groups, published by the entities studied and audited by third parties where the data provided was subjected to index analysis methodology. For such analysis and development of this work, a bibliographical survey was necessary, based on articles and books, as well as a documentary survey, through financial statements published in accordance with international standards adopted by the Securities and Exchange Commission, applying analysis tools by indices such as liquidity, debt and profitability indices, as well as vertical and horizontal indices. It is concluded that, through this study, it is possible to identify the financial and asset structure of entities by mapping their strengths and weaknesses, revealing information capable of having a relevant impact on the business administrative process.
The work in question aims to show the potential assistance that the analysis of financial statements can bring to its users, especially the senior management of supermarket companies, providing relevant information that impacts the decision-making process, bringing a unique perspective to the period of the Covid-19 pandemic that occurred between 2020 and 2022. The research is classified as quantitative, in terms of its approach; applied, regarding its nature; exploratory, regarding its objectives; having as case studies the analysis of the Balance Sheets and Income Statements for the Year of the Mateus and CECONSUD Groups, published by the entities studied and audited by third parties where the data provided was subjected to index analysis methodology. For such analysis and development of this work, a bibliographical survey was necessary, based on articles and books, as well as a documentary survey, through financial statements published in accordance with international standards adopted by the Securities and Exchange Commission, applying analysis tools by indices such as liquidity, debt and profitability indices, as well as vertical and horizontal indices. It is concluded that, through this study, it is possible to identify the financial and asset structure of entities by mapping their strengths and weaknesses, revealing information capable of having a relevant impact on the business administrative process.
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Palavras-chave
contabilidade , demonstrações contábeis , supermercado , accounting , financial statements , supermarket