A utilização da Análise das Demonstrações Contábeis, como ferramenta de Contabilidade Gerencial.

Abstract

Management accounting's role is to provide useful information for managers, assisting them in the planning process, control and decision making in organizations. With the help of various support tools, management accounting allows the interpretation of the company's numbers, providing its users economic and financial information. This article aims to show the importance of analyzing the financial statements, being an extremely important decision making tool and also ensures the efficiency of management for the survival of businesses. The analysis was developed through the main demonstrations, such as the Balance Sheet and the Income Statement. Information was extracted by comparing the company's performance in two periods 2013 and 2014, focusing on the following types of analysis: Liquidity analysis, debt analysis and profitability analysis. Through the indices can measure their ability to pay, capital structure, as well as the profitability due to the investments and equity. As a result we can see the economic and financial situation of the company.