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- Title
ANÁLISE DE DEMONSTRAÇÕES CONTÁBEIS E FATORES MACROECONÔMICOS.
- Authors
Junior, José Braz Hercos
- Abstract
The aim of this study was to work out a report of analysis that consider, besides the numbers and accounting information in published reports, the external factors of macroeconomic nature. The choice was the Gradient company, and the period of the analysis included the last four sets of reports: 2003, 2004, 2005 and 2006. This study was classified as descriptive, relate to as a case study. Literature search was conducted simultaneously: the Internet, in books and scientific articles. In preparing the report of analysis was important to understand the sector of the economy in which the company analyzed is inserted, the behavior of external variables, mainly the nature of macroeconomic, affecting in their strategies. The conclusion was that in the analyzed period the company achieved significant growth in your sales, due to favorable macroeconomic scenario. But neglect is crucial variables: the financial debt that was already high up aggravated, the cost of sales, specifically the distribution, increased significantly, and the quality of the products manufactured was questioned, due to the uncontrolled spending on technical assistance . The continuity of the company started to depend crucially on three lines of action of the managers: renegotiation of debts, review the production process and means of distribution of the products manufactured.
- Subjects
FINANCIAL statements; ACCOUNTING policies; MACROECONOMICS; COST of sales; CORPORATE debt; PRODUCT quality; COMPULSIVE shopping; DEBT relief; PHYSICAL distribution of goods
- Publication
Enfoque: Reflexão Contábil, 2009, Vol 28, Issue 2, p9
- ISSN
1517-9087
- Publication type
Article