O impacto dos indicadores econômico-financeiros na gestão das empresas premiadas pela Fundação Nacional da Qualidade em 2019

• Autor(a) principal: Calegario, Vagner Menditi
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/55573
• topic: Gestão; Demonstrações contábeis; Indicadores econômicos; Indicadores de Gestão

Addressing a subject that addresses the core of companies is fundamental to their maintenance and reason for being. Companies exist to add value, produce goods and services for the population in their most diverse areas and sectors. This requires good performance. The purpose of this research was to verify the impact of economic and financial indicators on the award-winning companies "Best in Management", in the 2019 cycle, by the National Quality Foundation (FNQ). FNQ has the mission of disseminating knowledge about excellence in management, using the foundations of the Management Excellence Model (MEG) and its criteria of excellence. One of the objectives of this work was to know the characteristics, benefits and fundamentals of this model. Thus, seven companies had their managements evaluated and awarded by FNQ in 2019. Of these seven companies, five were investigated in this research and, coincidentally, the five belong to the energy distribution branch. This monograph was developed in a first part in a theoretical approach on organizational management, strategic planning, FNQ and MEG. The second part focused on the financial statements, balance sheets (BP), income statements for the year (DRE) and economic and financial indicators. This quantitative research analyzed the financial statements of the five companies through the calculation of percentages in the vertical and horizontal analysis of BP, DRE, as well as the indices of financial indicators of capital structure (indebtedness; composition of indebtedness; immobilization of equity, immobilization of non-current resources and financial dependence), liquidity (general liquidity; current liquidity; dry liquidity and immediate liquidity) and economic indicators of profitability (asset turnover; net margin; return on equity and profitability of the asset). It was concluded that there were significant increases in their assets, as a result of the investments of these companies over the three-year period (2017, 2018 and 2019), as all five companies increased their net worth, due to the profits obtained in those years, including all increased net sales revenues, although increases in sales costs and expenses are unanimous in the five companies , but to a lesser extent than revenues. In the general context of the joint analyses of the indicators of each company, a positive conclusion was reached of the indices of the economic and financial indicators and express that these companies are solidified in the energy distribution market, very well structured and organized that reflect the good management measured by the FNQ in 2019.