IDEAS home Printed from https://ideas.repec.org/a/erv/observ/y2012i16815.html
   My bibliography  Save this article

Análise Contábil E De Quocientes: Estudo De Caso No Setor De Aviação Civil

Author

Listed:
  • Artur Rodrigues da Silva
  • Rômulo de Paiva Azevedo
  • Heriberto Wagner Amanajás Pena

Abstract

O setor de aviação civil possui valor estratégico para o crescimento econômico e tecnológico de um país, considerando-se a crescente necessidade de transporte rápido e eficiente, traduzida pela observação de demanda crescente no setor, aumentando cerca de 10% ao ano, conforme estatísticas. Levando isto em consideração e observando-se a progressão da concorrência no setor ano a ano, o presente estudo objetiva analisar contabilmente a principal empresa nacional do ramo e sua maior concorrente, tendo em vista alguns fatores econômicos externos, como a crise financeira mundial. Para tal, são feitas as análises horizontal e vertical com a demonstração do resultado do exercício e o balanço patrimonial, além do cálculo dos índices de liquidez corrente, liquidez imediata, endividamento e margem líquida.

Suggested Citation

  • Artur Rodrigues da Silva & Rômulo de Paiva Azevedo & Heriberto Wagner Amanajás Pena, 2012. "Análise Contábil E De Quocientes: Estudo De Caso No Setor De Aviação Civil," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 168, June.
    • Handle: RePEc:erv:observ:y:2012:i:168:15
    as

    Download full text from publisher

    File URL: http://www.eumed.net/cursecon/ecolat/br/12/sap.html
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:erv:observ:y:2012:i:168:15. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Lisette Villamizar (email available below). General contact details of provider: http://www.eumed.net/cursecon/ecolat/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.