Análise do comportamento financeiro das 4 maiores empresas do setor de construção civil por meio de índices-padrão

Abstract

The financial analysis of the financial statements through rates is nowadays indispensable tool for decision-making, allowing managers a better understanding of possible outcomes to be achieved, besides allowing see positive and negative trends within an organizational setting.The objective of this study is to compare the indicators of the four largest construction companies that extract of financial statements with the industry standard index. It was used for this study an analysis of the data present in the Balance Sheets and in the Income Statement of companies MRV Engenharia e Participações S/A, Direcional Engenharia S/A, Cyrela Brazil Realty S/A and Brookfield S/A, public companies, with reference to the financial years 2012, 2013, 2014. Therefore, it is expected to conclude that the economic and financial situation of firms in a particular sector is within the standards assigned to the rates