Modelo de Dinâmica Financeira em Empresas de Capital Aberto 2013-2022 - TCC

UNIFAI CENTRO UNIVERSITÁRIO ASSUNÇÃO Rodrigo Suban Hernandes MODELO DE DINÂMICA FINANCEIRA APLICADO EM EMPRESAS DE CAPITAL ABERTO DO PERÍODO 2013 A 2022 São Paulo 2023 Rodrigo Suban Hernandes MODELO DE DINÂMICA FINANCEIRA APLICADO EM EMPRESAS DE CAPITAL ABERTO DO PERÍODO 2013 A 2022 T rabalho de C onclusão de C urso apresentado como exigência para a obtenção do título de Bacharel em Ciências Contábeis à UNIFAI Centro Universitário Assunção sob a orientação do Professor Doutor Sandro Braz Silva São Paulo 2023 Em especial ao meu saudoso pai minha mãe meu filho meus irmãos minha irmã minha noiva aos meus amigos e aos meus familiares AGRADECIMENTOS Dedico este artigo em especial a memória do meu saudoso pai o Sr Antônio Paulo Hernandes que sempre teve o sonho de ver o seu filho formado em um curso superior quebrando os paradigmas da família sendo o primeiro Hernandes a possuir um diploma universitário A minha mãe meu filho meus irmãos minha irmã a minha noiva e aos meus familiares e amigos que durante a execução e desenvolvimento deste trabalho me ajudaram a me manter motivado e serem a minha fonte de inspiração para me manter focado em alcançar o meu objetivo e de não desistir nos momentos de dificuldades Ao meu orientador o Professor Doutor Sandro Braz Silva a todos os professores a todos colegas e amigos de curso e a todos aqueles que de maneira direta ou indireta contribuíram de alguma forma para que eu conseguisse concluir a minha graduação RESUMO 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Fleuriet 9 2 21 Fórmulas d a Dinâmica Financeira do Modelo de Fleuriet Erro Indicador não definido 2 3 Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Erro Indicador não definido 3 METODOLOGIA UTILIZADA 9 4 RESULTADOS DO ESTUDO 9 5 CONSIDERAÇÕES FINAIS 11 6 REFERÊNCIAS 11 1 INTRODUÇÃO 11 Contextualização 12 Problema A saúde financeira é algo de vital importância para as grandes organizações principalmente para as empresas de capital aberto por isso é fundamental analisar de diversas maneiras sua situação além das tradicionais analises das demonstrações contábeis podemos adotar dinâmicas financeiras para auxiliar a conhecer o seu real estado de liquidez financeira Portanto a seguinte questãoproblema de pesquisa Como estão as empresas da B3 em suas saúdes financeira 13 Objetivos 131 Objetivo P rincipal O objetivo principal deste estudo é conhecer a situação financeira das empresas listadas na B3 132 Objetivos Específicos Os objetivos específicos tem ligação com o objetivo geral a fim de direcionar a pesquisa e eles são os anotados a seguir Conhecer o grau de endividamento e de liquidez das empresas listas na B3 Avaliar o seu grau de risco Identificar potências riscos através de cálculos específicos 14 Justificativa O presente estudo é importante devido ao fato de existirem poucos estudos referente as dinâmicas financeiras em especial o Modelo de Fleuriet sendo de extrema importância uma abordagem diferente das tradicionais 15 Estrutura do E studo 2 FUNDAMENTAÇÃO TEÓRICA 21 Dinâmica Financeira 22 Modelo de Dinâmica Financeira O Modelo de Fleuriet 3 METODOLOGIA UTILIZADA 4 RESULTADOS DO ESTUDO 41 Resultados quantitativos 5 CONSIDERAÇÕES FINAIS REFERÊNCIAS AMARAL Juliana Ventura CASA NOVA Silvia Pereira de Castro Os fatores de insucesso das empresas de pequeno porte e a contabilidade um estudo em unidades lotéricas Sociedade Contabilidade e Gestão v 5 n 2 2011 BRASIL Lei nº 9295 de 27 de maio de 1946 Dispõe sobre a regulamentação da profissão contábil no Brasil e dá outras providências Diário Oficial da República Federativa do Brasil Rio de Janeiro DF 29 maio 1946 Disponível em httpwwwplanaltogovbrccivil03leis19401969L9295htm Acesso em 03 mai 2023