ANÁLISE DOS DADOS CONTÁBEIS MEDIANTE FERRAMENTAS DA CONTABILIDADE GERENCIAL: estudo de caso em um Posto de Gasolina na cidade de João Monlevade-MG

Abstract

The aim of this case study is to analyze the accounting data of a gas station in João Monlevade, in the interior of Minas Gerais, with a view to applying Management Accounting tools to the data collected in order to understand the company's financial situation in the years 2022 and 2023, providing accurate information on the subject. The general objective of this article is to study the accounting data of a Gas Station in João Monlevade - Minas Gerais, while the specific objectives include identifying the main accounting tools used, analyzing the balance sheet and income statement for the years 2022 and 2023, as well as applying vertical and horizontal analysis and calculating liquidity ratios. The methodology adopted involves a quantitative and descriptive approach, with a case study and documentary research. The application of the accounting tools to the balance sheets and income statements for the years 2022 and 2023 made it possible to reveal the financial sector of the gas station, allowing us to understand the importance of management accounting for company management. Finally, although limited to one institution and one specific period, this case study showed how accounting analysis can support strategic and effective decisions