Economic-Financial Indicators Applied to the B3 Industrial Machinery and Equipment Sector
DOI:
https://doi.org/10.31686/ijier.vol8.iss12.2800Keywords:
Analysis of Statements, Economic indicators, Management accounting, B3Abstract
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.
Downloads
Metrics
References
ACEVEDO, CR; NOHARA, JJ How to do monographs: CBT, dissertations and theses. 4th ed. São Paulo: Atlas, 2013.
ALVES, RV Management accounting: Textbook with examples, case studies and practical activities. 1st ed. São Paulo: Atlas, 2013.
BENEDICTO, GCD; PADOVEZE, CL Analysis of the Financial Statements. 3rd ed. São Paulo: Cengage Learning, 2010.
BRAZIL BOLSA BALCÃO. Institutional. Available at: http://www.b3.com.br/pt_br/b3/institucional/, accessed on: 06/14/2019.
CORONADO, O. Basic management accounting. 2nd ed. São Paulo: Saraiva, 2017.
COUTINHO, R. et. al. Financial Accounting. 3rd ed. Rio de Janeiro: Editora FGV, 2015.
GUTH, SC; PINTO, MM Demystifying the production of scientific texts with the foundations of Scientific Methodology. São Paulo: Scortecci, 2007.
IUDÍCIBUS, S. Balance Sheet Analysis. 11th ed. São Paulo: Atlas, 2017.
_____. Accounting Theory. 11th ed. São Paulo: Atlas, 2015.
IUDÍCIBUS, S .; MARION, JC; FARIA, AC Introduction to Accounting Theory - For Graduation. 6th ed. São Paulo: Atlas, 2017.
LINS, LS; FILHO, JF Fundamentals and Analysis of Financial Statements: An interactive approach. 1st ed. São Paulo: Atlas, 2012.
MARION, JC Analysis of Financial Statements. 8th Ed. São Paulo: Atlas, 2019.
MARION, JC; RIBEIRO, OM Introduction to Management Accounting. 3rd ed. São Paulo: Saraivauni, 2017.
_____. Introduction to Management Accounting. 2nd ed. São Paulo: Saraiva, 2014.
MARSON, Michel Deliberali. The evolution of the machinery and equipment industry in Brazil: Dedini and Romi, between 1920 and 1960. Nova Economia, v. 24, n. 3, p.685-710, ten. 2014.
MARTINS, E .; DINIZ, JA; MIRANDA, GJ Advanced Analysis of Financial Statements - A Critical Approach. 2nd ed. São Paulo: Atlas, 2017.
MIGUEZ, Thiago de Holanda Lima; WILLCOX, Luiz Daniel; DAUDT, Gabriel Marino. The capital goods sector: diagnosis of the 2000-2012 period and perspectives from the economic scenario. BNDES Sectorial, Rio de Janeiro, n. 42, p.297-335, set. 2015.
NETO, AA Balance Sheet Analysis and Analysis: An Economic-Financial Approach. 11th ed. São Paulo: Atlas, 2015.
PEREZ JUNIOR, JH; BEGALLI, GA Preparation and Analysis of Financial Statements. 5th edition. São Paulo: Atlas, 2015.
INDUSTRY PORTAL. Statistics - 2019. Available at: http://www.portaldaindustria.com.br/estatisticas/importancia-da-industria/, accessed on: 03/21/2019.
RIBEIRO, OM; LACOMBE, FM Patrimony Management and Control - Practical Accounting. 1st ed. São Paulo: Saraiva, 2013.
RIBEIRO, Osni M. Easy Balance Structure and Analysis. 11th Ed. São Paulo: Saraiva, 2015.
SACOMANO, JB; GONÇALVES, RF; BONILLA, SH Industry 4.0: concepts and fundamentals. 1st ed. São Paulo: Blucher, 2018.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 MARIA EMILIA CAMARGO, Marco Antonio Zamboni Acosta, Marta Elisete Ventura da Motta, Marina Marina
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
Submission of an article implies that the work described has not been published previously (except in the form of an abstract or as part of a published lecture or academic thesis), that it is not under consideration for publication elsewhere, that its publication is approved by all authors and tacitly or explicitly by the responsible authorities where the work was carried out, and that, if accepted, will not be published elsewhere in the same form, in English or in any other language, without the written consent of the Publisher. The Editors reserve the right to edit or otherwise alter all contributions, but authors will receive proofs for approval before publication.
Copyrights for articles published in IJIER journals are retained by the authors, with first publication rights granted to the journal. The journal/publisher is not responsible for subsequent uses of the work. It is the author's responsibility to bring an infringement action if so desired by the author.
Accepted 2020-11-04
Published 2020-12-01
