CONTROLADORIA: AMBEV S.A

Abstract

The article is based on the survey and analysis of financial indicators, which consist of decision-making. The company assigned to our project was Ambev S.A, one of the largest beverage companies in the world. In the Controllership study unit, we will discuss the performance indicators of the last three periods, which will support decision-making. In Analysis of Financial Statements, we will address the vertical and horizontal analyses, together with the liquidity ratios, average period of receipt of sales and average period of purchases, and degree of indebtedness. As a basis for the ideal time that decisions should be made, we need to consider the balance point, accounting, economic and financial, of the company and its influence on the facts. For this, we will use the Strategic Cost Management study unit as support, where we will classify costs, and will address other concepts and criteria, such as the process or order production system, departmentalization and cost apportionment. Just as we need to find the ideal moment to act, it is necessary to have confidence in decision making, and for that we will use the fundamentals of Management Accounting, which insist on the analysis of profitability indicators, such as TRI and TRPL and EVA.