ANÁLISE FINANCEIRA E ECONÔMICA COM BASE EM INDICADORES PARA TOMADA DE DECISÃO SARAIVA S.A. LIVREIROS EDITORES

Abstract

This paper deals with a case study, based on data and results found by Saraiva SA Livreiros e Editores, which is a publicly traded company, based on company data, a theoretical framework, consisting of definitions and comments. on the analysis of the financial statements. The main objectives of the article are to solve problems such as: knowing the profitability of the company, what is the rate of return on investment, what is the financial situation today, what is its liquidity power and, therefore, what is the degree of economic success of the company. The project presents projections and simulations through indicators such as the Balance Point, in which we want to demonstrate that they can be tools to aid management accounting, and can determine the return on sales in both accounting and economic aspects. We present a broad strategic planning, which aims to be a decision making, in order to expand and generate new revenues, qualify professionals who work today, and analysis of scenarios expected for the company. The information acquired for this article arose from analyzes performed on the financial statements for 2015, 2016 and the first two quarters of 2017.