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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, Grupo Eumed.net (Universidad de Málaga), issue 168, June.
  • Handle: RePEc:erv:observ:y:2012:i:168:15
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