ANÁLISE DAS DEMONSTRAÇÕES CONTÁBEIS PELO MÉTODO TRADICIONAL, INTEGRADO E ESTRUTURADO

• Autor(a) principal: Siebeneichler, Aline Francieli
• Data de Publicação: 2022
• Outros Autores: Feil, Alexandre André
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Gestão e Desenvolvimento
• Texto Completo: http://periodicos.feevale.br/seer/index.php/revistagestaoedesenvolvimento/article/view/2664
• topic: Análise Determinística; Análise Envoltória de Dados; Regressão não Linear

The analysis of accounting statistics plays a fundamental role in understanding your economic and financial situation. In this context, this objective study analyzes the accounting analyzes of four universities, named A, B, C and D, in Rio Grande do Sul, Brazil, using traditional (deterministic) and statistical analysis (non-linear regression and data) as a basis. Envelope Analysis (DEA)). The methodology used is a descriptive and quantitative approach, the technical procedures characterized as documentary research. The collection of information was based on the Balance Sheet and the Income Statement for the Year. A traditional analysis from 2014 to 2018 of the liquidity ratios showed a favorable situation for B and D, the structural ratios are favorable for A and B, and the profitability ratios are unfavorable. A linear regression analysis revealed that there are increasing trends in liquidity in A and D, decreasing trends in structure in D and increasing profitability in A and C. An DEA analysis showed maximum maximum efficiency in C, without model 1, and in D models 2 and 3. Thus, a traditional analysis is complemented with the use of stochastic analysis, evidence of future scenarios and use of DEA analysis, an identification of universities 100% efficient in the use of their resources. Therefore, the use of integrated and structured analysis of configurations, assigns greater limits and precision in the analysis of the analyst's opinion, providing a safer and more assertive decision by organizations.