AHP method in the analysis of the financial statements of companies in the metal-mechanical sector

Detalhes bibliográficos
Autor(a) principal: Kroenke, Adriana
Data de Publicação: 2016
Outros Autores: Hein, Nelson
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015105
Resumo: The objective of this study is to create a ranking of steel and metal companies listed on the São Paulo Stock Exchange based on its financial performance and balance using the method of analytic hierarchical process (AHP). This research is characterized as descriptive, conducted through desk research, because the use of financial statements for data collection and quantitative approach for the application of AHP. We used indicators of liquidity, indebtedness, activity and profitability, derived from our consolidated financial statements obtained from the website of the Brazilian Securities Commission (CVM). Using these indicators, were established annual rankings and, from these, the general rankings for each group: liquidity, indebtedness, activity and profitability. It was found that the Tekno and Ferbasa companies occupy the top positions in liquidity indicators and debt, Mangels, Aços Villares and Usimimas occupy the top positions in activity and profitability indicators. The companies that had the highest degree of liquidity does not stand out with the highest degree of profitability and vice versa. After analyzing the general rankings was established a final ranking and it was found that the Tekno and Ferbasa that stood out in liquidity indicators and debt and had significant positions in profitability indicators, occupied the top positions.
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spelling AHP method in the analysis of the financial statements of companies in the metal-mechanical sectorMétodo AHP en el análisis de los estados contables de las empresas del sector metalmecánicoMétodo AHP na análise das demonstrações contábeis das empresas do setor metal-mecânicoanálise das demonstrações contábeisdesempenhoAHPanalysis of the financial statemenstperformance AHPanálisis de estados financierosactuaciónAHPThe objective of this study is to create a ranking of steel and metal companies listed on the São Paulo Stock Exchange based on its financial performance and balance using the method of analytic hierarchical process (AHP). This research is characterized as descriptive, conducted through desk research, because the use of financial statements for data collection and quantitative approach for the application of AHP. We used indicators of liquidity, indebtedness, activity and profitability, derived from our consolidated financial statements obtained from the website of the Brazilian Securities Commission (CVM). Using these indicators, were established annual rankings and, from these, the general rankings for each group: liquidity, indebtedness, activity and profitability. It was found that the Tekno and Ferbasa companies occupy the top positions in liquidity indicators and debt, Mangels, Aços Villares and Usimimas occupy the top positions in activity and profitability indicators. The companies that had the highest degree of liquidity does not stand out with the highest degree of profitability and vice versa. After analyzing the general rankings was established a final ranking and it was found that the Tekno and Ferbasa that stood out in liquidity indicators and debt and had significant positions in profitability indicators, occupied the top positions.El objetivo de este estudio es crear un ranking de las empresas siderúrgicas y metalúrgicas listadas en la Bolsa de Valores de São Paulo con base en su desempeño económico-financiero y patrimonial utilizando el método de análisis jerárquico de procesos (AJP). Esta investigación se caracteriza por ser descriptiva, realizada por medio de una investigación documental, debido a la utilización de estados contables para la recopilación de datos y un enfoque cuantitativo mediante la aplicación del método AHP. Se utilizaron indicadores de liquidez, endeudamiento, actividad y rentabilidad, extraídos de los estados contables consolidados obtenidos del sitio web de la Comisión de Valores Mobiliarios (CVM). Con estos indicadores en manos, se establecieron rankings anuales y, a partir de estos, los rankings generales con relación a cada grupo: liquidez, endeudamiento, actividad y rentabilidad. Se verificó que las empresas Tekno y Ferbasa ocupan las primeras posiciones en los indicadores de liquidez y endeudamiento, y Mangels, Aços Villares y Usimimas se destacan en los indicadores de actividad y rentabilidad. Las empresas que presentaban el mayor grado de liquidez no se destacaron con el mayor grado de rentabilidad y viceversa. Tras analizar los rankings generales, se estableció un ranking final y se constató que Tekno y Ferbasa, que se destacaron en los indicadores de liquidez y deuda y tuvieron posiciones significativas en indicadores de rentabilidad, ocuparon las primeras posiciones.O objetivo deste estudo é criar um ranking das empresas de siderurgia e metalurgia listadas na Bolsa de Valores de São Paulo com base em seu desempenho econômico-financeiro e patrimonial utilizando o método de análise hierárquica de processos (AHP). Esta pesquisa caracteriza-se como descritiva, realizado por meio de pesquisa documental, devido a utilização das demonstrações contábeis para coleta de dados e abordagem quantitativa pela aplicação do método AHP. Utilizou-se indicadores de liquidez, endividamento, atividade e rentabilidade, extraídos das demonstrações contábeis consolidadas obtidas no sítio da Comissão de Valores Mobiliários (CVM). De posse destes indicadores, foram estabelecidos rankings anuais e, a partir destes, os rankings gerais em relação a cada grupo: liquidez, endividamento, atividade e rentabilidade. Verificou-se que as empresas Tekno e Ferbasa ocupam as primeiras posições nos indicadores de liquidez e endividamento e a Mangels, a Aços Villares e a Usimimas se destacam nos indicadores de atividade e rentabilidade. As empresas que apresentavam o mais alto grau de liquidez não se destacaram com o mais alto grau de rentabilidade e vice-versa. Após a análise dos rankings gerais foi estabelecido um ranking final e constatou-se que a Tekno e a Ferbasa que se destacaram nos indicadores de liquidez e endividamento e tiveram posições significativas nos indicadores de rentabilidade, ocuparam as primeiras posições.Universidade do Estado de Santa Catarina — UDESC2016-04-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/231641900405201510510.5965/2764747104072015105Revista Brasileira de Contabilidade e Gestão; Vol. 4 No. 7 (2015); 105-119Revista Brasileira de Contabilidade e Gestão; Vol. 4 Núm. 7 (2015); 105-119Revista Brasileira de Contabilidade e Gestão; v. 4 n. 7 (2015); 105-1192764-747110.5965/231641900405reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015105/5190Copyright (c) 2016 Adriana Kroenke, Nelson Heinhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessKroenke, AdrianaHein, Nelson2023-09-19T12:45:30Zoai::article/6068Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-19T12:45:30Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv AHP method in the analysis of the financial statements of companies in the metal-mechanical sector
Método AHP en el análisis de los estados contables de las empresas del sector metalmecánico
Método AHP na análise das demonstrações contábeis das empresas do setor metal-mecânico
title AHP method in the analysis of the financial statements of companies in the metal-mechanical sector
spellingShingle AHP method in the analysis of the financial statements of companies in the metal-mechanical sector
Kroenke, Adriana
análise das demonstrações contábeis
desempenho
AHP
analysis of the financial statemenst
performance
AHP
análisis de estados financieros
actuación
AHP
title_short AHP method in the analysis of the financial statements of companies in the metal-mechanical sector
title_full AHP method in the analysis of the financial statements of companies in the metal-mechanical sector
title_fullStr AHP method in the analysis of the financial statements of companies in the metal-mechanical sector
title_full_unstemmed AHP method in the analysis of the financial statements of companies in the metal-mechanical sector
title_sort AHP method in the analysis of the financial statements of companies in the metal-mechanical sector
author Kroenke, Adriana
author_facet Kroenke, Adriana
Hein, Nelson
author_role author
author2 Hein, Nelson
author2_role author
dc.contributor.author.fl_str_mv Kroenke, Adriana
Hein, Nelson
dc.subject.por.fl_str_mv análise das demonstrações contábeis
desempenho
AHP
analysis of the financial statemenst
performance
AHP
análisis de estados financieros
actuación
AHP
topic análise das demonstrações contábeis
desempenho
AHP
analysis of the financial statemenst
performance
AHP
análisis de estados financieros
actuación
AHP
description The objective of this study is to create a ranking of steel and metal companies listed on the São Paulo Stock Exchange based on its financial performance and balance using the method of analytic hierarchical process (AHP). This research is characterized as descriptive, conducted through desk research, because the use of financial statements for data collection and quantitative approach for the application of AHP. We used indicators of liquidity, indebtedness, activity and profitability, derived from our consolidated financial statements obtained from the website of the Brazilian Securities Commission (CVM). Using these indicators, were established annual rankings and, from these, the general rankings for each group: liquidity, indebtedness, activity and profitability. It was found that the Tekno and Ferbasa companies occupy the top positions in liquidity indicators and debt, Mangels, Aços Villares and Usimimas occupy the top positions in activity and profitability indicators. The companies that had the highest degree of liquidity does not stand out with the highest degree of profitability and vice versa. After analyzing the general rankings was established a final ranking and it was found that the Tekno and Ferbasa that stood out in liquidity indicators and debt and had significant positions in profitability indicators, occupied the top positions.
publishDate 2016
dc.date.none.fl_str_mv 2016-04-25
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015105
10.5965/2764747104072015105
url https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015105
identifier_str_mv 10.5965/2764747104072015105
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015105/5190
dc.rights.driver.fl_str_mv Copyright (c) 2016 Adriana Kroenke, Nelson Hein
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Adriana Kroenke, Nelson Hein
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 4 No. 7 (2015); 105-119
Revista Brasileira de Contabilidade e Gestão; Vol. 4 Núm. 7 (2015); 105-119
Revista Brasileira de Contabilidade e Gestão; v. 4 n. 7 (2015); 105-119
2764-7471
10.5965/231641900405
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
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