Análise das demonstrações contábeis da empresa construtora piauiense Eireli

Abstract

This study refers to the analysis of the financial statements of the company Construtora Piauiense EIRELI. However, how the analysis of financial statements is useful for decision making. It starts from the hypothesis that the best way to analyze the statements is by calculating the indexes, interpreting the data and providing reliable information on the accounting facts to help managers in the situations that the company is in, in order to obtain the results for improvements. of financial indicators. The objective is to analyze and interpret the financial statements of the company Construtora Piauiense EIRELI in the periods of the year 2019 and 2020. In this sense, it considered as essential theoretical Almeida (2019); Wasem (2019); Blatt (2018); Assaf (2019); Martins (2018); Miranda (2018); Diniz (2018); Pereira (2018); CPA Business Information (2019); Iudícibus (2017) and (2020); Cabral (2018); Molon (2018); Marion (2017) and (2019); ANNEL (2018); Matarazzo (2017); Silva (2017); Brigham (2017); Ehrhardt (2017); SEBRAE (2019); Figueiredo (2021); Faria (2017), Silva (2018); Padoveze (2017) for the direct connection with the theme. The research methodology is bibliographic, descriptive and documentary based on the information provided by the company in the periods (2019 - 2020) and accounting facts in the qualitative approach by evaluating a set of financial statements. With the theoretical-methodological framework of Silva (2017); Meneses (2017); Yin (2015); strong technologies (2021); Gil (1991); Vergara (2000); Marconi and Lakatos (2017) by the method of research and perception of reality. The result of the work is that the company is in a favorable net situation and obtained profits before Income Tax and Social Contribution at 13% and Net Income for the Year of 8%, considered a good margin.