Item request has been placed!
×
Item request cannot be made.
×
Processing Request
Análise de indicadores financeiros e operacionais utilizados na avaliação de desempenho de empresas não-financeiras listadas na B3. (Portuguese)
Item request has been placed!
×
Item request cannot be made.
×
Processing Request
- معلومة اضافية
- Alternate Title:
Analysis of financial and operational indicators used in evaluating the performance of non-financial companies listed on B3. (English)
- نبذة مختصرة :
The present research seeks to analyze which are the financial and operational indicators that most impact the performance of non-financial companies listed on B3.The statistical method of factor analysis was used for this purpose, capable of establishing from quantitative analysis the relationships and behaviors of the data studied. The indicators selected for the study were: gross margin, net margin, return on equity, return on assets, total assets, current liquidity, general liquidity, degree of indebtedness, total debt, EBITDA margin, EBIT margin, and asset turnover. With the results expressed, it was perceived that profitability indicators are the most responsible for the financial performance (with about 48% of the variance recorded), followed by liquidity indicators (23%). In relation to the operational perspective, a conclusive analysis was not possible, due to the fact that the results obtained by the selected indicators were invalidated within the model. [ABSTRACT FROM AUTHOR]
- نبذة مختصرة :
A presente pesquisa procura analisar quais são os indicadores financeiros e operacionais que mais impactam no desempenho de empresas não-financeiras listadas na B3.Utilizou-se para este fim o método estatístico de análise fatorial, capaz de estabelecer a partir de análises quantitativas as relações e comportamentos dos dados estudados. Os indicadores selecionados para o estudo foram: margem bruta, margem líquida, retorno sobre patrimônio líquido, retorno sobre ativo, ativo total, liquidez corrente, liquidez geral, grau de endividamento, endividamento total, margem EBITDA, margem EBIT e giro do ativo. Com os resultados expressados, foi percebido que os indicadores de rentabilidade são os maiores responsáveis pelo desempenho financeiro (com cerca de 48% da variância registrada), seguido dos indicadores de liquidez (23%). Com relação à perspectiva operacional, não foi possível uma análise contundente, pelo fato de que os resultados obtidos pelos indicadores selecionados foram invalidados dentro do modelo. [ABSTRACT FROM AUTHOR]
- نبذة مختصرة :
Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
No Comments.