Economic-Financial Indicators Applied to the B3 Industrial Machinery and Equipment Sector

Authors

  • MARIA EMILIA CAMARGO University of Caxias do Sul http://orcid.org/0000-0002-3800-2832
  • Marco Antonio Zamboni Acosta Universidade de Caxias do Sul
  • Marta Elisete Ventura da Motta Universidade de Caxias do Sul
  • Marina Marina Instituto Federal do Piauí, Oeiras, Piauí and Federal University of Sergipe

DOI:

https://doi.org/10.31686/ijier.vol8.iss12.2800

Keywords:

Analysis of Statements, Economic indicators, Management accounting, B3

Abstract

No contexto empresarial, a Analysis das Demonstrações Financeiras é um instrumento importante para compreender a situação económica-financeira das empresas, além de avaliar os resultados obtidos pelas sociedades. Este estudo analisa as contas das empresas fabricantes de máquinas e equipamentos industriais, por meio de indicadores econômico-financeiros para compreender as variações ocorridas no setor entre os anos de 2013 a 2018. O segmento foi selecionado por estar inserido na rubrica Bens de Capital, que tem uma desvantagem reduzida na economia mundial. O estudo se caracterizou-se como uma pesquisa documental quantitativa a partir de informações sobre associações no B3.Dentre os resultados, verifica-se que o setor apresenta níveis de endividamento, expressando dependência de capital de terceiros para operar.

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Published

2020-12-01
CITATION
DOI: 10.31686/ijier.vol8.iss12.2800

How to Cite

CAMARGO, M. E., Zamboni Acosta, M. A., Ventura da Motta, M. E. ., & Marina , M. . (2020). Economic-Financial Indicators Applied to the B3 Industrial Machinery and Equipment Sector. International Journal for Innovation Education and Research, 8(12), 420–435. https://doi.org/10.31686/ijier.vol8.iss12.2800
Received 2020-10-28
Accepted 2020-11-04
Published 2020-12-01

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