Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Trabalho de conclusão de curso |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/37766 |
Resumo: | The agribusiness sector is very important for the Brazilian economy. However, the recent pandemic experienced worldwide has affected society in several spheres. Therefore, this study consisted of understanding the behavior of liquidity and debt indices in a company in the agribusiness sector during the pandemic period. Liquidity indicators make it possible to assess the capacity and availability of funds to pay liabilities. In turn, debt ratios make it possible to analyze the degree of financial commitment of a company to its creditors. The study consisted of a case study, with a quantitative approach and documentary research, in which the balance sheet of a large company in the coffee, soy, corn, sorghum, wheat, and potato agriculture segment was analyzed, which resells the products for industries. The period considered was from 2019 to 2021, to understand behavior during the Covid-19 pandemic. From the calculation of liquidity and debt ratios, it was possible to understand the entity's financial situation, along with the analysis of one of its competitors in the same period. The results showed that in the analyzed period, the company experienced an increase in equity, an increase in current assets and equity, as well as a decrease in debts to third parties. Despite this, it has liquidity ratios below 1 in all periods analyzed, which shows that the company does not have sufficient resources to pay its debts in the short term. As for debt, it was concluded that despite being low, the company concentrates most of its debts in the short term. These findings show that the company's liquidity and debt can be improved, which is possible given that it is large, with significant equity and continuous production, and because it suffers little negative external influence from crises such as the pandemic. This study contributes to the literature as it analyzes the economic and financial behavior of entities in the agribusiness sector, during the Covid-19 pandemic. The results impact the practice of business managers and creditors of companies in this sector, showing that in the face of a health crisis scenario, the company can monitor these indicators to identify future situations or indications of equity, economic or financial risks, if they occur. |
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Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegóciosÍndice de liquidezÍndice de endividamentoAgronegócioPandemiaLiquidity ratioDebt ratioAgribusinessPandemicCNPQ::CIENCIAS EXATAS E DA TERRAThe agribusiness sector is very important for the Brazilian economy. However, the recent pandemic experienced worldwide has affected society in several spheres. Therefore, this study consisted of understanding the behavior of liquidity and debt indices in a company in the agribusiness sector during the pandemic period. Liquidity indicators make it possible to assess the capacity and availability of funds to pay liabilities. In turn, debt ratios make it possible to analyze the degree of financial commitment of a company to its creditors. The study consisted of a case study, with a quantitative approach and documentary research, in which the balance sheet of a large company in the coffee, soy, corn, sorghum, wheat, and potato agriculture segment was analyzed, which resells the products for industries. The period considered was from 2019 to 2021, to understand behavior during the Covid-19 pandemic. From the calculation of liquidity and debt ratios, it was possible to understand the entity's financial situation, along with the analysis of one of its competitors in the same period. The results showed that in the analyzed period, the company experienced an increase in equity, an increase in current assets and equity, as well as a decrease in debts to third parties. Despite this, it has liquidity ratios below 1 in all periods analyzed, which shows that the company does not have sufficient resources to pay its debts in the short term. As for debt, it was concluded that despite being low, the company concentrates most of its debts in the short term. These findings show that the company's liquidity and debt can be improved, which is possible given that it is large, with significant equity and continuous production, and because it suffers little negative external influence from crises such as the pandemic. This study contributes to the literature as it analyzes the economic and financial behavior of entities in the agribusiness sector, during the Covid-19 pandemic. The results impact the practice of business managers and creditors of companies in this sector, showing that in the face of a health crisis scenario, the company can monitor these indicators to identify future situations or indications of equity, economic or financial risks, if they occur.UFU - Universidade Federal de UberlândiaTrabalho de Conclusão de Curso (Graduação)O setor do agronegócio possui muita importância para a economia brasileira. Diante disso, torna-se importante compreender o impacto da pandemia da Covid-19 nesse setor, e consequentemente, para a economia do país. Dessa forma, este estudo consistiu em compreender o comportamento dos índices de liquidez e endividamento em uma empresa do setor do agronegócio durante o período pandêmico. Os indicadores de liquidez permitem que se avalie a capacidade e a disponibilidade de recursos para pagamento de passivos. Por sua vez, os índices de endividamento permitem analisar o grau de comprometimento financeiro de uma empresa com seus credores. O estudo consistiu em um estudo de caso, com abordagem quantitativa e pesquisa documental, em que foi analisado o balanço patrimonial de uma empresa de grande porte no segmento de agricultura de café, soja, milho, sorgo, trigo, e batata, que revende os produtos para indústrias. O período considerado foi de 2019 a 2021, para entender o comportamento durante a pandemia da Covid-19. A partir do cálculo dos índices de liquidez e endividamento, foi possível compreender a situação financeira da entidade, juntamente com a análise de um de seus concorrentes no mesmo período. Os resultados mostraram que no período analisado, a empresa experienciou aumento de patrimônio líquido, aumento de ativo circulante e capital próprio, bem como diminuição de dívidas com terceiros. Apesar disso, possui índices de liquidez abaixo de 1 em todos os períodos analisados, o que evidencia que a empresa não dispõe de recursos suficientes para pagar suas dívidas no curto prazo. Quanto ao endividamento, concluiu-se que apesar de ele ser baixo, a empresa concentra a maior parte das suas dívidas no curto prazo. Esses achados mostram que a liquidez e endividamento da empresa podem ser melhorados, o que se mostra possível dado que é de grande porte, com patrimônio significativo e com produção contínua, e por sofrer pouca influência externa negativa de crises como a pandemia. Esse estudo contribui com a literatura pois analisa o comportamento econômico-financeiro das entidades do setor de agronegócio, durante a pandemia da Covid-19. Os resultados impactam na prática dos gestores empresariais e credores de empresas desse setor, mostrando que diante do cenário de crise sanitária, a empresa pode acompanhar esses indicadores para identificar futuras situações ou indicativos de riscos patrimoniais, econômicos ou financeiros, caso ocorram.Universidade Federal de UberlândiaBrasilAdministraçãoPeixoto, Fernanda Maciel5814414461245366Araújo, Aracy5970543576086184Palmieri, Catarine3152547234021638Carvalho, Victor Silva de2023-04-26T19:12:55Z2023-04-26T19:12:55Z2023-04-06info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisapplication/pdfCARVALHO, Victor Silva de. Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios . 2023. 41 f. Trabalho de Conclusão de Curso (Graduação em Administração) - Universidade Federal de Uberlândia, Uberlândia, 2023.https://repositorio.ufu.br/handle/123456789/37766porinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2023-04-27T06:22:11Zoai:repositorio.ufu.br:123456789/37766Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2023-04-27T06:22:11Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios |
title |
Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios |
spellingShingle |
Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios Carvalho, Victor Silva de Índice de liquidez Índice de endividamento Agronegócio Pandemia Liquidity ratio Debt ratio Agribusiness Pandemic CNPQ::CIENCIAS EXATAS E DA TERRA |
title_short |
Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios |
title_full |
Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios |
title_fullStr |
Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios |
title_full_unstemmed |
Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios |
title_sort |
Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios |
author |
Carvalho, Victor Silva de |
author_facet |
Carvalho, Victor Silva de |
author_role |
author |
dc.contributor.none.fl_str_mv |
Peixoto, Fernanda Maciel 5814414461245366 Araújo, Aracy 5970543576086184 Palmieri, Catarine 3152547234021638 |
dc.contributor.author.fl_str_mv |
Carvalho, Victor Silva de |
dc.subject.por.fl_str_mv |
Índice de liquidez Índice de endividamento Agronegócio Pandemia Liquidity ratio Debt ratio Agribusiness Pandemic CNPQ::CIENCIAS EXATAS E DA TERRA |
topic |
Índice de liquidez Índice de endividamento Agronegócio Pandemia Liquidity ratio Debt ratio Agribusiness Pandemic CNPQ::CIENCIAS EXATAS E DA TERRA |
description |
The agribusiness sector is very important for the Brazilian economy. However, the recent pandemic experienced worldwide has affected society in several spheres. Therefore, this study consisted of understanding the behavior of liquidity and debt indices in a company in the agribusiness sector during the pandemic period. Liquidity indicators make it possible to assess the capacity and availability of funds to pay liabilities. In turn, debt ratios make it possible to analyze the degree of financial commitment of a company to its creditors. The study consisted of a case study, with a quantitative approach and documentary research, in which the balance sheet of a large company in the coffee, soy, corn, sorghum, wheat, and potato agriculture segment was analyzed, which resells the products for industries. The period considered was from 2019 to 2021, to understand behavior during the Covid-19 pandemic. From the calculation of liquidity and debt ratios, it was possible to understand the entity's financial situation, along with the analysis of one of its competitors in the same period. The results showed that in the analyzed period, the company experienced an increase in equity, an increase in current assets and equity, as well as a decrease in debts to third parties. Despite this, it has liquidity ratios below 1 in all periods analyzed, which shows that the company does not have sufficient resources to pay its debts in the short term. As for debt, it was concluded that despite being low, the company concentrates most of its debts in the short term. These findings show that the company's liquidity and debt can be improved, which is possible given that it is large, with significant equity and continuous production, and because it suffers little negative external influence from crises such as the pandemic. This study contributes to the literature as it analyzes the economic and financial behavior of entities in the agribusiness sector, during the Covid-19 pandemic. The results impact the practice of business managers and creditors of companies in this sector, showing that in the face of a health crisis scenario, the company can monitor these indicators to identify future situations or indications of equity, economic or financial risks, if they occur. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-04-26T19:12:55Z 2023-04-26T19:12:55Z 2023-04-06 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/bachelorThesis |
format |
bachelorThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
CARVALHO, Victor Silva de. Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios . 2023. 41 f. Trabalho de Conclusão de Curso (Graduação em Administração) - Universidade Federal de Uberlândia, Uberlândia, 2023. https://repositorio.ufu.br/handle/123456789/37766 |
identifier_str_mv |
CARVALHO, Victor Silva de. Análise de índices econômico-financeiros durante a pandemia da covid-19: Estudo de caso em uma empresa do ramo de agronegócios . 2023. 41 f. Trabalho de Conclusão de Curso (Graduação em Administração) - Universidade Federal de Uberlândia, Uberlândia, 2023. |
url |
https://repositorio.ufu.br/handle/123456789/37766 |
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openAccess |
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Universidade Federal de Uberlândia Brasil Administração |
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Universidade Federal de Uberlândia Brasil Administração |
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reponame:Repositório Institucional da UFU instname:Universidade Federal de Uberlândia (UFU) instacron:UFU |
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Universidade Federal de Uberlândia (UFU) |
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Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU) |
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