Análise dos indicadores de liquidez e endividamento na tomada de decisões gerenciais: um estudo de caso da empresa "y" (2021 - 2022)

Abstract

This work focuses on analyzing the liquidity and indebtedness indicators of company “Y” during the period from 2021 to 2022, aiming to demonstrate their importance in managerial decision-making. The methodology included exploratory research with quantitative and qualitative analysis of financial data extracted from balance sheets and income statements. Liquidity indicators (current, quick, immediate, and general) and indebtedness indicators (third-party capital participation, debt composition, among others) were calculated. The results revealed a deterioration in the company's short-term liquidity capacity and an increased dependence on third-party capital. The findings emphasize that the use of accounting and financial tools is essential for assessing financial health and structuring effective strategies. The research concludes that analyzing these indicators provides crucial information for assertive decision-making, assisting in improving business performance and mitigating financial risks.