Abstract
The speed of information in the globalized and technological era has brought profound changes in thebehavior of people, whether as customers or managers of companies, each seeking the best the markethas to offer. Therefore, this market has become quite selective. In this context, companies have sought toremain highly competitive and ahead of the competition. For a company to gauge it position in the market,it requires a financial and economic analysis to serve as a basis for comparison with its industry of expertise.Thus, this work proposes a form of financial analysis of companies in comparison with the standard indices,which provide a criterion for evaluating the economic and financial situation of companies, according to thereview of literature studied here. This is a form of assessment that reduces the induction of error due to theelimination of subjectivity of analysts. In the case of this study, the analysis will be based on a pattern. Thecomparison of an index of a company with its own standard index will show whether the situation of thatcompany is better, worse or similar to the industry standard. This research will be conducted in companiesfrom the construction sector. This sector was chosen because of the unique moment it lives today within the national economy. The importance with which the federal government has handled the issue of roadinfrastructure and housing in Brazil has benefited the industry, thus providing better conditions for the nation’sdevelopment.
Highlights
HELEN CRISTINA FERREIRA DUARTE WAGNER MOURA LAMOUNIER national economy
The importance with which the federal government has handled the issue of road infrastructure and housing in Brazil has benefited the industry, providing better conditions for the nation’s development
O padrão interno é definido, criado pela própria empresa, levando-se em conta resultados de períodos anteriores
Summary
Diante da era da informação que caracteriza os dias atuais, empresas e profissionais são obrigados a atualizarem-se diariamente para se manterem competitivos. Se uma empresa de um setor apresenta um endividamento de 60% sobre o Patrimônio Líquido, e se 70% desse setor apresenta um endividamento de 35%, pode-se afirmar que a empresa está com endividamento excessivo em relação ao seu conjunto. Dessa forma, o presente trabalho poderá proporcionar às empresas do setor, a possibilidade de comparação entre si, com o objetivo de buscar uma melhor performance, ganhando, assim, competitividade no mercado no qual estão inseridas. As empresas têm demonstrado grande interesse em posicionarem-se diante dos concorrentes no mercado e, por isso, estão cada vez mais utilizando instrumentos financeiros e econômicos como forma de comparação entre si. Como uma das formas de se fazer essa comparação, utilizam-se os chamados índices-padrão, definidos por Silva (2005) como medidas que servem como referencial de comparação para análise financeira das empresas. As comparações entre empresas do mesmo setor são válidas para
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