Modelo tradicional versus Modelo dinâmico: análise do comportamento financeiro da empresa Union Service no período de 2007 a 2009

Abstract

This work had as objective to present and to analyze financial situation of the Union company under the optics of them you analyze of the dynamic model and traditional model. Among others, the bibliographical revision of the dynamic model was appealed to it that was introduced in Brazil for French professor Michel Fleuriet who acted in the decade of 70 in the Foundation Dom Cabral, this model, beyond retaking the subject of the liquidity allowed to evaluate the taking of decisions in the company, as well as disclosing lines of direction for the future from the reclassification of the patrimonial rocking and separately of three changeable keys, they are: Necessity of Capital of Giro (NCG), the Capital of Giro (CDG) and the Balance of Treasure-house (ST). In this way the dynamic analysis, changed the approach of the traditional analysis directed toward the solution aspect and discontinuity of the businesses, for a dynamic analysis directed toward the real situation of liquidity of the company and integrated its operational dynamics. The study it searched presents the 0 variable of the two models and to analyze what the indices say for the managers of the company in its taking of decisions. For the development of this research they had been used given secondary through bibliographical research and collects of the countable demonstratives of the end of the years of 2007, 2008 and 2009 of the company Union Service. From the reclassification of these demonstratives and calculations of the changeable keys it was possible to evidence the predominance of type 6 of financial structure, what it means, that the company had very decurrent a solid and comfortable structure of a financial management come back toward the maintenance of low levels of financial risk.