ANÁLISE DINÂMICA DAS DEMONSTRAÇÕES FINANCEIRAS DA GUARARAPES CONFECÇÕES S/A
Keywords:
Balanço patrimonial. Análise dinâmica, Modelo Fleuriet, Capital de giro,Abstract
O objetivo do presente estudo é verificar qual a contribuição do modelo de análise dinâmica de Fleuriet para a gestão do capital de giro da Guararapes Confecções S/A. Quanto à metodologia aplicada, foi utilizada a pesquisa descritiva e, como procedimento, a prova documental para o estudo de caso da Guararapes Confecções S/A, por meio dos Balanços Patrimoniais dos períodos de 2011 a 2015. Com base nos dados do Balanço Patrimonial, a empresa apresentou preponderantemente uma situação de “solidez”, comum às empresas do ramo industrial. Este cenário está evidenciado a partir dos saldos positivos da necessidade de capital de giro, do capital de giro e da tesouraria. Conclui-se que a análise dinâmica contribui de forma significativa na gestão eficaz e eficiente do capital de giro da Guararapes Confecções S/A, possibilitando visualizar de qual forma os recursos financeiros foram captados e aplicados pela empresa em suas atividades operacionais que resultaram em melhores indicadores de liquidez, rentabilidade e garantia da continuidade de suas operações.
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