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2022-06-06T13:54:08Z2022-06-06T13:54:08Z201657173610.5965/231641900507201601723164190http://hdl.handle.net/1843/42263As demonstrações contábeis fornecem informações úteis sobre o patrimônio das unidades empresariais e suas variações e de desempenho, contribuindo para seus mais diversos usuários no processo de tomada de decisão quer seja na dimensão econômica, financeira ou operacional. Neste sentido, percebe-se que a análise relativa é uma das técnicas mais usuais para avaliação do desempenho em setores específicos e, com isso, tem sido fundamentalmente uma técnica comparativa. Porém, acrescenta-se, ainda, que mais importante que calcular um grande número de índices é identificar os indicadores que tenham maior aderência às características das unidades empresariais e dos setores específicos. Neste contexto, o uso de técnicas estatísticas torna-se importante na investigação de índices ou agrupamentos que permitam avaliar setores específicos, contribuindo, assim, para uma melhoria da qualidade das informações no processo de suporte a tomada de decisão referentes à unidade empresarial quando características peculiares de cada um deles são considerados. Diante disso, o objetivo da presente pesquisa foi identificar quais índices econômico-financeiros são mais relevantes para o monitoramento da situação patrimonial no segmento de Indústrias Manufatureiras e, consequentemente, a sua relevância quando aplicados a setores específicos. Para tanto, utilizou-se a técnica de análise fatorial nos indicadores extraídos das demonstrações financeiras, que são fontes de aferição do desempenho econômico-financeiro das empresas. Foram selecionados 24 índices, coletados por meio do banco de dados Economática®, das companhias de capital aberto com ações negociadas na Bolsa de Valores, Mercadorias e Futuros (BM&FBOVESPA) dos setores de indústria manufatureiras, segregadas em siderurgia e metalurgia, alimentos e bebidas, química, têxtil e veículos e peças visando identificar a existência de indicadores comuns e específicos entre os setores e subsetores. Os resultados da análise fatorial mostraram que os índices relevantes para o setor manufatureiro estão agrupados em sete fatores com poder de explicação de 77% da variabilidade dos dados. A pesquisa mostrou ainda que não há diferenças significativas entre as características de mensuração dos índices do setor de Indústrias Manufatureiras e os seus segmentos específicos.The financial statements provide useful information about the equity of the business units and their variations and performance, contributing to their various users in the decision- making process whether in economic, financial or operational dimension. In this sense, it can be noticed that the comparative analysis is one of the most common techniques for assessing performance in specific sectors and, thus, has always been a comparative technique. However, it adds further that more important than calculating a large number of indexes is to identify financial indicators that have greater adherence to the characteristics of business units and specific sectors. In this context, the use of statistical techniques becomes important in the investigation of indices or groups to assess specific sectors, thus contributing to improving the quality of information in support of decision making processes relating to business units when peculiarities of each one of them are considered. Therefore, the aim of this research was to identify which are the most relevant economic and financial indicators for monitoring the financial performance of each of the industries in the manufacturing sector and hence their relevance when applied to specific sectors. For this, we used factor analysis techniques from the indicators extracted from the financial statements, which are our sources of measuring the financial performance of companies. It selected 24 indices, collected through Economática® database, of public companies traded on the Securities, Commodities and Futures Exchange (BM&FBOVESPA) of manufacturing industry sectors, segregated in steel and metals, food and drinks, chemicals, textiles and motor vehicles aiming to identify the existence of common and specific indicators across sectors and subsectors. The results of the factor analysis showed that the relevant indexes to the manufacturing sector are grouped into seven factors with explanatory power of 77% of data variation. The research also showed no significant differences between the characteristics of the measurement indexes of manufacturing industries and their specific segments.porUniversidade Federal de Minas GeraisUFMGBrasilFCE - DEPARTAMENTO DE CIÊNCIAS ADMINISTRATIVASRevista Eletrônica do Alto Vale do ItajaíIndicadores econômicosAdministração financeiraIndicadores econômico-financeirosAlavancagem operacionalCiclo operacionalAnálise fatorialIndústria manufatureiraAnálise comparativa entre os indicadores econômico-financeiros aplicados às indústrias manufatureiras listadas na BOVESPAComparative analysis of the economic and financial indicators applied to the manufacturing industries listed on the BOVESPAinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articledoi:10.5965/2316419005072016017Luiz Claudio LouzadaJean Pierre David OliveiraAntonio Fernando Pego da SilvaMárcio Augusto Gonçalvesinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFMGinstname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGLICENSELicense.txtLicense.txttext/plain; charset=utf-82042https://repositorio.ufmg.br/bitstream/1843/42263/1/License.txtfa505098d172de0bc8864fc1287ffe22MD51ORIGINALANÁLISE COMPARATIVA ENTRE OS INDICADORES.pdfANÁLISE COMPARATIVA ENTRE OS INDICADORES.pdfapplication/pdf19765458https://repositorio.ufmg.br/bitstream/1843/42263/2/AN%c3%81LISE%20COMPARATIVA%20ENTRE%20OS%20INDICADORES.pdf4cc6e8efd9603635cace7ad30a85154dMD521843/422632022-06-06 10:54:08.681oai:repositorio.ufmg.br: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Repositório InstitucionalPUBhttps://repositorio.ufmg.br/oaiopendoar:2022-06-06T13:54:08Repositório Institucional da UFMG - Universidade Federal de Minas Gerais (UFMG)false
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