Análise das demonstrações contábeis e sua importância na verificação da situação financeira das organizações

Abstract

Faced with a globalized and competitive market, managers need to decisions, defining the success or failure of an organization. THE information is extremely important in this context, both in the management of management, so that the decisions made by others involved in the process to happen in the most efficient way possible. Thus, the through the application of the techniques of analysis of the financial statements, has the ability to offer economic and financial information in a strategic, strengthening the efficiency and competitiveness of the organization in the market. Based on this context, the present research highlighted the following question: what is the importance of preparation of the financial statements for the proper economic and financial of an organization? As to the general objective of this study, the importance of the preparation of financial statements for the good performance of organizations. About the specific objectives, are included: contextualization of accounting as an instrument to provide information to its users, in order to facilitate managers and financial managers; characterization of analytical techniques related to accounting statements; verification of concepts and characteristics in relation to financial management. Among the cited authors are: Assaf Neto (2015); Begalli and Perez Junior (2015); Chagas (2013); Figueiredo and Caggiano (2008); Gitman (2010); Hoji (2017); Iudícius, Marion and Faria (2017); Marion (2010; 2015); Birth and Reginato (2013); Oliveira and Perez Junior (2012); Padoveze (2010); Rossetti (2016); Silva (2013); among others. The present study was developed through a narrative bibliographic review, in which the The results showed the size of the analysis of the financial statements for the good economic and financial functioning of organizations.