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Rc: 19418 - Issn: 2448-0959 Revista Científica Multidisciplinar Núcleo do Conhecimento - RC: 19418 - ISSN: 2448-0959 https://www.nucleodoconhecimento.com.br/accounting/financial-economic Economic-financial performance: an analysis applied to publicly traded corporations CRUZ, Marcielle Souza [1], RIOS, Cláudio Oliveira [2] CRUZ, marcielle Souza, RIOS, cláudio oliveira. Economic-financial performance: an analysis applied to publicly traded corporations. Multidisciplinary core scientific journal of knowledge. 03 year, ed., vol. 08 06, pp. 27-59, August 2018. ISSN:2448-0959 SUMMARY This work deals with the analysis of the financial statements of 20 public companies with shares traded on the stock exchange (BM & FBOVESPA), well screened by the criterion of greater profit, now by the greater prejudice, in absolute values in the year 2016. It was used for the calculation of activity indicators and financial indicators more applicants of accounting literature. The main objective of this work is to identify from the indicators which factors were decisive to the outcome of these companies. For the results to be achieved, bibliographic searches were carried out, in which we sought to describe the concept of financial statements, analysis of financial statements and calculation of indicators. With respect to the research methodology was used to research descriptive and qualitative analysis. With the interpretation of the indexes reached the expected results by the Academy, companies with the highest profits showed the best results in the indicators, enabling the identification of those factors most relevant to accounting its results. Therefore, the importance of analysis of financial statements to show the economic and financial situation of the entities. Keywords: financial statements, BM & FBOVESPA, indicators INTRODUCTION Given the major changes in the market, the entrepreneur who decides to invest need to do a constant search for information to aggregate knowledge. It is necessary to understand a little of each part of the business and so exercise your role as administrator. In this way, the use of information that represent the real situation of a company if it makes necessary and are of the utmost importance because, from them will be drawn the business strategies. Soon, the Accounting provides valuable information about the 1 / 30 Revista Científica Multidisciplinar Núcleo do Conhecimento - RC: 19418 - ISSN: 2448-0959 https://www.nucleodoconhecimento.com.br/accounting/financial-economic financial health of the company, through the elaboration of financial statements information that is indispensable for a good orientation, providing greater efficiency in the management and asset control. Accounting has as purpose the generation of information on equity and its variations. The financial statements, for your time are a concentration of all the oscillations that occur in organizations in certain period heritage and a source of information for the company and society. Each financial statement brings together different elements that together become essential to good management (FRITZ, 2015). Its goal is to provide information about the financial position, information which are useful for proper decision- making in the middle. The analysis of the financial statements is a technique that relies on data collection, aimed at the determination of indicators making it possible to assess the ability to meet the solvency asset structure and discover the propensity of the entity to generate results ( SILVA, 2014), thus becoming an important option, and significant for the proper understanding of the real financial situation of companies. A good accounting and consequently a good preparation of the financial statements and an adequate analysis of the statements from the economic and financial indicators, becomes a determining factor for the primacy in business. Is a fundamental instrument for the good practice within a company. The financial indicators constitute an important management tool. Before them, it is possible to make an analysis on the current situation of the company, is to pass on to the market or even to show critical points to be worked out. Therefore, it becomes a valuable tool for measuring the performance of a particular company or market segment (FRANCISCO, 2015). The indicators are calculated from the financial statements that purport to demonstrate certain aspects. Based on the indicators it is possible to achieve a result more transparent. Thus, this paper will explore the financial statements of the companies whose shares are traded on the stock exchange (B3 s.a) and who have obtained the higher profits in the year 2016. With the analysis, is still analyzing the companies with the biggest losses in the period and so confront the results and verify that the indexes really reproduce the real situation of the companies. It is worth mentioning here that the B3 s.a is the current business name of BM & FBovespa, one of the largest suppliers of infrastructure for the financial market, and holding the role of encouraging the markets in which it operates through innovation and product development. Today it is the main institution in the capital market intermediation of Brazil, being the sixth largest exchange in terms of market value in the world. (B3 s.a, 2017). In Brazil, there are 445 companies listed on the entity, (BM & FBOVESPA, 2017) i.e. anonymous companies. Joint-stock companies or corporations (S) are companies that share your social capital in shares, according to article 1 of Law 6404 of December 15, 1976 (law of societies by shares) and may have open or closed your capital, being open when your securities are traded on the stock exchange and closed when they are not admitted to trading, as article 4 of Law 6404/1976. Today in Brazil the stock market moves in brazilian economy an average daily volume of 7.19 billion Reais, these values stipulated by March 2017. In 2016 moved an average of 6.53 billion Reais and in 2015 6.06 billion Reais on average. (ECONOMATICA, 2017). 2 / 30 Revista Científica Multidisciplinar Núcleo do Conhecimento - RC: 19418 - ISSN: 2448-0959 https://www.nucleodoconhecimento.com.br/accounting/financial-economic This work will focus on analysis and interpretation of financial statements. Through the analysis it will be possible to evaluate the performance of asset management and perform comparisons between companies. Still, it will be possible to determine future expectations of rentability and continuity of business. Allowing managers more assertive decisions, as well as implement changes case demonstrate an unfavourable scenario (SILVA, 2014), as well as understand what measures and strategies have been adopted to achieve success. On of the above is that the theme and problem discussion: through the analysis of financial statements, how to identify the determining factors for the results, whether they are profit or loss, of publicly traded corporations. This study aims to identify the General from the financial economic indicators the determining factors for the optimization of the performance of publicly traded corporations based on their financial statements. To achieve the overall objective were defined the following specific objectives: 1. Identify publicly traded companies that recently presented the higher profits, as well as those who earned the biggest losses; 2. Extract information through the financial statements of these companies on the basis of the data of BM & FBovespa. 3. Calculate activity indicators, liquidity, capital structure and profitability. 4. Analyze and interpret the indicators calculated. 5. Compare indicators and information obtained from each company. The choice of the theme arose from the need to demonstrate how a correct and appropriate analysis of financial statements make a difference within an enterprise, contributing to a good corporate management, for proper implementation and feasibility coach. This paper will explore the financial statements of the companies whose shares are traded on the BM & FBovespa. For this it is essential initially support of theoretical form the financial statements, the balance sheet and statement of income for the year. This work becomes relevant, because currently the bibliographies available are remarkable quantity and quality of works that adorn and argue about the relevance of the analysis of financial statements, both for a good administration or to assist managers in decision making. Many authors talk about the importance of financial statements and on the analysis of the same, your indispensability for the design of information that actually are useful and support the direction of business. Is feasible for being a study that deals with access to financial information that will give the understanding and analysis that will be developed on certain companies. 2 LITERATURE REVIEW In this chapter are presented theoretical data based on current literature, accounting legislation and standards in force. Will be described aspects of accounting, financial statements, with emphasis on balance sheet and statement of income for the year, types of actions, B3 s.a. (BM & FBovespa), as well as the indicators of activity, liquidity, capital structure and profitability. 3 / 30 Revista Científica Multidisciplinar Núcleo do Conhecimento - RC: 19418 - ISSN: 2448-0959 https://www.nucleodoconhecimento.com.br/accounting/financial-economic Accounting is the science that studies and manages equity (set of assets, rights and obligations) of the companies and their quantitative
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