ANÁLISE DAS DEMONSTRAÇÕES CONTÁBEIS: A relevância da DRE para a análise dos indicadores de Lucratividade e Rentabilidade

Abstract

Financial statements fulfill an important role of accounting to generate, for their users, useful information for the decision-making process. With these documents, the accounting user has access to relevant data, enabling more assertive decisions regarding the entity's operation. Thus, the subject of this work deals with the relevance of the Income Statement for the Year for the generation of useful information in order to demonstrate its relevance for the analysis of Profitability and Profitability indicators. For this, the work seeks to answer the following research problem: "How can the analysis of the Income Statement for the Year contribute to the improvement of Profitability and Profitability indicators?" The methodology used for the development of this work will be used bibliographic research based mainly on ASSIS, BANDEIRA, SEVERIANO, in addition to a hypothetical case study to clarify the application of the theme in a practical example. In view of the above, it is valid to consider that the Income Statement for the Year, in addition to making it possible to analyze current data, can help in correcting operational bottlenecks for future periods.