A rentabilidade das empresas do setor não cíclico antes e durante a pandemia de covid-19

• Autor(a) principal: Jaime, Valéria dos Reis Galheta
• Data de Publicação: 2021
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/31926
• topic: Pandemia; Setor não cíclico; Indicadores de rentabilidade; Contabilidade; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The present work is part of the processes of economic organizations that are affected by different events that affect the economic sector at a time when Brazil and the World are facing a serious health crisis caused by the pandemic of COVID-19. In this context, the research aims to compare the profitability indexes (ROI, GIRO, MARGEM, ROE and EVA®) of the companies listed in B3, in the non-cyclical sector between the years 2018 and 2019 with 2020 (pre-pandemic period and period pandemic). Descriptive methodology was used, with a quantitative approach to the problem, through documentary survey in the annual balance sheets published in 2018, 2019 and 2020 by B3. Through the non-parametric means test (Spearman), it was found that there are no statistically significant differences in any of the indicators in the pre- and during the covid-19 pandemic period. However, it can be seen that most of the segments that make up this sector had growth during the pandemic, except for the soft drink segment. These data suggest the need for caution in analyzing the impacts of the pandemic, because even among companies in the same sector, the results can be very different.