A IMPORTÂNCIA DA ANÁLISE DAS DEMONSTRAÇÕES CONTÁBEIS NO PROCESSO DECISÓRIO NAS EMPRESAS

Abstract

The growing quest for the survival of companies in the market also involves the analysis of financial statements, which are a very useful tool in company management, which enables the manager to have knowledge of the organization's real financial situation, and from there have more information to make appropriate decisions. Based on the above, this work, which was based on a case study, proposed to analyze the interpretation of financial statements in the decision-making process in the organization so that its results and their application can be highlighted. Therefore, the company under study was Mercado & Cia Ltda, which began its activities in 1989, in the city of Nova Era – MG. Therefore, this research is classified as: quantitative, explanatory, exploratory, bibliographic and case study. In this company, the Balance Sheet and DRE for the years 2021 and 2022 were analyzed, so that it could understand what moment the company is at, in which it was stated, through the accounting comparisons of the two years, that the company is experiencing an opportune moment to establish growing in the market. But the analyzes must be carried out year after year so that the business situation can be guaranteed, and the appropriate measures taken at that time, always aiming to maintain it active in the market.