Comportamento dos indicadores econômico-financeiros no segmento de transporte aéreo no período de pandemia da covid 19

• Autor(a) principal: Freitas, Angelica Nathalia da Costa
• 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/123456789/37973
• topic: Índices; Setor aéreo; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This study aimed to analyze the impacts of the Covid-19 pandemic on the air transport segment in the financial statements through economic and financial indicators. To carry out the research, quantitative and descriptive approaches were used, with data collection carried out from the database of the companies Azul S.A. and Gol Linhas Aéreas Inteligentes S.A. and tabulating such information through an Excel spreadsheet where the economic and financial indices were calculated comprising the period from the first quarter 2019 to the third quarter of 2022. The results revealed that the Liquidity indicators showed a decrease in 2020 and did not show recovery in 2022. Debt ratios grew in 2020 and fell in 2022. Regarding profitability, the companies had poor results in 2020 and 2021, with recovery in the first quarter of 2022, which was not sustained in the following quarters. These results allow us to infer that the pandemic negatively affected the airline industry in 2020 and 2021, with a slight improvement in some indices in 2022, which suggests that the recovery from the impacts of the pandemic for the sector may be slow.