ANALYSIS OF ECONOMIC AND FINANCIAL PERFORMANCE IN BRAZILIAN TRANSPORT SEGMENTS
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , , |
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/13771 |
Resumo: | The objective of the present study is to verify if there are significant differences in the economic- financial indicators of companies that operate in specific segments of the Brazilian Transport Sector. The methodological procedures characterize the research as descriptive and documentary, with quantitative information approach. The sample is formed by nine companies, distributed in the transport segments air, rail, waterway and road. The analysis period comprised the years 2010 to 2016. Data analysis was performed using descriptive statistics, Kruskal-Walls mean difference test, using SPSS® software, version 20.0. The results showed that the economic and financial performance of the companies that make up the transportation segments differ in terms of short-term indicators, such as indebtedness, payment capacity and return on investment. It was also observed that these companies are dependent on long-term third-party capital to finance their fixed asset, which is justified by the high volume of investments required by the segment. |
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ANALYSIS OF ECONOMIC AND FINANCIAL PERFORMANCE IN BRAZILIAN TRANSPORT SEGMENTSANÁLISE DO DESEMPENHO FINANCEIRO NOS SEGMENTOS DE TRANSPORTE BRASILEIROAnálise de DesempenhoIndicadores FinanceirosSegmentos de TransportePerformance AnalysisFinancial IndicatorsTransport SegmentsAnálisis de RendimientoIndicadores Financierossegmentos de transporte The objective of the present study is to verify if there are significant differences in the economic- financial indicators of companies that operate in specific segments of the Brazilian Transport Sector. The methodological procedures characterize the research as descriptive and documentary, with quantitative information approach. The sample is formed by nine companies, distributed in the transport segments air, rail, waterway and road. The analysis period comprised the years 2010 to 2016. Data analysis was performed using descriptive statistics, Kruskal-Walls mean difference test, using SPSS® software, version 20.0. The results showed that the economic and financial performance of the companies that make up the transportation segments differ in terms of short-term indicators, such as indebtedness, payment capacity and return on investment. It was also observed that these companies are dependent on long-term third-party capital to finance their fixed asset, which is justified by the high volume of investments required by the segment.O objetivo do presente estudo é verificar se existem diferenças significativas nos indicadores econômico-financeiros de empresas que atuam em segmentos específicos do Setor de Transporte brasileiro. Os procedimentos metodológicos caracterizam a pesquisa como descritiva e documental, com abordagem quantitativa das informações. A amostra é formada por nove empresas, distribuídas nos segmentos de transporte aéreo, ferroviário, hidroviário e rodoviário. O período de análise compreendeu os anos de 2010 a 2016. Para a análise dos dados utilizou-se a estatística descritiva, teste de diferença de médias Kruskal-Walls, com o auxílio do software SPSS®, versão 20.0. Os resultados revelaram que o desempenho econômico-financeiro das empresas que compõem os segmentos de transporte é diferente quanto aos indicadores de curto prazo, como endividamento, capacidade de pagamento e retorno do investimento. Foi observado ainda, que essas empresas apresentam dependência de capital de terceiros de longo prazo para financiar os seus ativos fixos, o que se torna justificado pelo elevado volume de investimentos que o segmento requer.Universidade do Estado de Santa Catarina — UDESC2018-12-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/1377110.5965/2316419007112018054Revista Brasileira de Contabilidade e Gestão; v. 7 n. 13 (2018); 54-69Revista Brasileira de Contabilidade e Gestão; Vol. 7 No. 13 (2018); 54-69Revista Brasileira de Contabilidade e Gestão; Vol. 7 Núm. 13 (2018); 54-692764-7471reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/13771/9606Copyright (c) 2018 REAVI - Revista Eletrônica do Alto Vale do Itajaíhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSiqueira, Eli Ricardo deTaffarel, MarinêsRibeiro, FlávioMenon, Gelson2022-12-02T16:00:22Zoai:ojs.revistas.udesc.br:article/13771Revistahttps://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:2022-12-02T16:00:22Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false |
dc.title.none.fl_str_mv |
ANALYSIS OF ECONOMIC AND FINANCIAL PERFORMANCE IN BRAZILIAN TRANSPORT SEGMENTS ANÁLISE DO DESEMPENHO FINANCEIRO NOS SEGMENTOS DE TRANSPORTE BRASILEIRO |
title |
ANALYSIS OF ECONOMIC AND FINANCIAL PERFORMANCE IN BRAZILIAN TRANSPORT SEGMENTS |
spellingShingle |
ANALYSIS OF ECONOMIC AND FINANCIAL PERFORMANCE IN BRAZILIAN TRANSPORT SEGMENTS Siqueira, Eli Ricardo de Análise de Desempenho Indicadores Financeiros Segmentos de Transporte Performance Analysis Financial Indicators Transport Segments Análisis de Rendimiento Indicadores Financieros segmentos de transporte |
title_short |
ANALYSIS OF ECONOMIC AND FINANCIAL PERFORMANCE IN BRAZILIAN TRANSPORT SEGMENTS |
title_full |
ANALYSIS OF ECONOMIC AND FINANCIAL PERFORMANCE IN BRAZILIAN TRANSPORT SEGMENTS |
title_fullStr |
ANALYSIS OF ECONOMIC AND FINANCIAL PERFORMANCE IN BRAZILIAN TRANSPORT SEGMENTS |
title_full_unstemmed |
ANALYSIS OF ECONOMIC AND FINANCIAL PERFORMANCE IN BRAZILIAN TRANSPORT SEGMENTS |
title_sort |
ANALYSIS OF ECONOMIC AND FINANCIAL PERFORMANCE IN BRAZILIAN TRANSPORT SEGMENTS |
author |
Siqueira, Eli Ricardo de |
author_facet |
Siqueira, Eli Ricardo de Taffarel, Marinês Ribeiro, Flávio Menon, Gelson |
author_role |
author |
author2 |
Taffarel, Marinês Ribeiro, Flávio Menon, Gelson |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Siqueira, Eli Ricardo de Taffarel, Marinês Ribeiro, Flávio Menon, Gelson |
dc.subject.por.fl_str_mv |
Análise de Desempenho Indicadores Financeiros Segmentos de Transporte Performance Analysis Financial Indicators Transport Segments Análisis de Rendimiento Indicadores Financieros segmentos de transporte |
topic |
Análise de Desempenho Indicadores Financeiros Segmentos de Transporte Performance Analysis Financial Indicators Transport Segments Análisis de Rendimiento Indicadores Financieros segmentos de transporte |
description |
The objective of the present study is to verify if there are significant differences in the economic- financial indicators of companies that operate in specific segments of the Brazilian Transport Sector. The methodological procedures characterize the research as descriptive and documentary, with quantitative information approach. The sample is formed by nine companies, distributed in the transport segments air, rail, waterway and road. The analysis period comprised the years 2010 to 2016. Data analysis was performed using descriptive statistics, Kruskal-Walls mean difference test, using SPSS® software, version 20.0. The results showed that the economic and financial performance of the companies that make up the transportation segments differ in terms of short-term indicators, such as indebtedness, payment capacity and return on investment. It was also observed that these companies are dependent on long-term third-party capital to finance their fixed asset, which is justified by the high volume of investments required by the segment. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-12-19 |
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/13771 10.5965/2316419007112018054 |
url |
https://www.revistas.udesc.br/index.php/reavi/article/view/13771 |
identifier_str_mv |
10.5965/2316419007112018054 |
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/13771/9606 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 REAVI - Revista Eletrônica do Alto Vale do Itajaí https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 REAVI - Revista Eletrônica do Alto Vale do Itajaí 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; v. 7 n. 13 (2018); 54-69 Revista Brasileira de Contabilidade e Gestão; Vol. 7 No. 13 (2018); 54-69 Revista Brasileira de Contabilidade e Gestão; Vol. 7 Núm. 13 (2018); 54-69 2764-7471 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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1797048022198124544 |