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A lucratividade inerente e implícita no estoque na análise de liquidez estática

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  • Adail Marcos Lima da Silva
  • Guilherme de Albuquerque Cavalcanti

Abstract

The mainly target of this work is to solve the static perspective on a process to optimize the inventory manipulation at the traditional liquidity analysis. Specifically, the inventory liquidity margin has been used to correct stock on hand, announcing the switch of static for dynamic way. This article presents theoretical reference about solvency and liquidity analysis and which relation the profitability has with these factors. This research is theoretical and guides a profitability insertion on traditional calculations of net work capital, general liquidity, immediately liquidity and Kanitz liquidity, that if was mathematically changed would be adapt to the dynamic's logic, what would allow the calculation of more reliable values to the short time limit's solvency measurement.

Suggested Citation

  • Adail Marcos Lima da Silva & Guilherme de Albuquerque Cavalcanti, 2004. "A lucratividade inerente e implícita no estoque na análise de liquidez estática," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 8(4), pages 139-160.
    • Handle: RePEc:abg:anprac:v:8:y:2004:i:4:335
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