Abstract
The placement of accounting firms is a recurring theme in investment environments. This research aims to evaluate the placement of accounting companies in the iron and steel listed on the BM&FBovespa by means of multicriteria game. Use four lots of financial indicators. The first consists of liquidity indicators: overall liquidity (LG), current ratio (LC) and liquidity dries (LS). The second batch consists of debt indicators: Immobilization of equity (IPL), share of debt (PCT) and debt composition (CE). The third group of indicators of profitability: net margin (ML), return on assets (ROA) and return on equity (ROE). Last but not least was used activity indicators: average period of inventory (PME), midterm suppliers (PMF) and average collection period (PMR). Reading is done using business strategies as player I and financial indicators as the strategies of player II. The ranking was inspired by the work of [1], using diffuse goals. The positioning accounting reflects the results obtained are perceived in detailed analysis of the data under accounting perspective.
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