INDICADORES DE LIQUIDEZ E RENTABILIDADE: uma análise contábil da situação econômico - financeira das empresas

Abstract

This article focuses on the analysis of liquidity and profitability indicators as instruments for evaluating the assets and economic-financial situation of entities. The study aims to analyze, in an integrated way, liquidity and profitability indicators as tools capable of revealing the real situation of an entity. The relevance of this research is related to the need for confidential and useful accounting information to support safer and more practical decision-making. For the development of this work, an applied research, with a quantitative approach, was carried out, based on bibliographic and documentary research, based on authors in the accounting field. In addition, a hypothetical case study was developed, enabling the practical application of liquidity and profitability indicators in the analysis of the economic-financial situation of an entity. The article also addresses concepts related to accounting information and its qualitative characteristics, according to NBC TG Conceptual Framework, highlighting its relevance for the preparation and interpretation of accounting reviews, as well as presenting the main methods of analysis of these projections. This research seeks to answer the following question: how can liquidity and profitability indicators contribute to the analysis of the payment capacity and efficiency of entities in generating results? The results obtained through the analysis of financial projections, using liquidity and profitability indicators, allowed for a broader and more consistent understanding of the economic and financial situation of the economic entity, highlighting both its ability to honor commitments and its efficiency in generating results.