Análise de rácios financeiros como uma técnica de avaliação da evolução económico-financeira das pequenas empresas: Estudo de Caso da Empresa X (2018 - 2020)

• DOI: https://doi.org/10.22533/at.ed.4732529015

• Palavras-chave: Rácios financeiros; avaliação económico-financeira; pequenas empresas.

• Keywords: Financial ratios; economic-financial assessment; small businesses.

• Abstract: The analysis of financial ratios is important in decision-making, since it reveals relevant aspects about the financial and economic situation of companies. One strategy to minimize the vulnerability of small companies would be to obtain efficient financial management of ratios. Thus, the main purpose of this work was to understand whether the analysis of financial ratios carried out by company X in the period from 2018 to 2020 allowed to understand its economic and financial evolution, assessing the level of knowledge of the financial manager. The study sought to identify the financial statements used for the analysis of ratios, the process of calculation and interpretation of the main liquidity, asset management and profitability ratios, thus allowing to compare the values ​​of the calculated financial ratios. In order to achieve these objectives, a descriptive research with a qualitative approach was developed. The data were collected through an interview given by the person responsible for the financial area and analyzed according to the categorization grid. The results showed that the company presents inefficient management in the use of the main financial ratios, evidencing a total lack of knowledge of the importance of this technique for financial health.