Análise gerencial de balanços

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Análise gerencial de balanços Denomina-se genericamente análise de balanço o processo de extrair informações úteis para tomada de decisão tomando como referência as de- monstrações contábeis de uma entidade. A análise de balanço mais conhe- cida é a análise feita por usuários externos, que têm algum interesse em de- terminada entidade, seja uma empresa com fins lucrativos ou outra entidade qualquer. Trataremos neste capítulo da análise de balanço de empresas com fins lucrativos. Análise de balanço As demonstrações contábeis de uma empresa são denominadas pela le- gislação societária como demonstrações financeiras. Assim, alguns autores denominam a análise de balanço como análise das demonstrações financei- ras. Portanto, essas denominações devem ser entendidas como sinônimos. Caracterização e objetivos Caracteriza-se a análise de balanço o processo de leitura, entendimen- to e interpretação dos dados constantes das demonstrações contábeis para atender os objetivos específicos do usuário. Todas as demonstrações contábeis disponíveis, bem como outras infor- mações sobre a empresa, devem ser objeto de análise, pois quanto maior for a quantidade de informações sobre a empresa, maior será a possibilidade de um julgamento adequado. Assim, além das demonstrações contábeis bási- cas (balanço patrimonial, demonstração do resultado e demonstração dos fluxos de caixa), as outras demonstrações contábeis serão úteis, tais como o relatório da administração, as notas explicativas e a demonstração do valor adicionado. O objetivo mais comum da análise de balanço é avaliar a situação econô- mica e financeira da empresa para o subsequente processo decisório. A si- tuação econômica caracteriza-se basicamente pela geração de lucros e pela existência de patrimônio líquido. A situação financeira se caracteriza pela Este material é parte integrante do acervo do IESDE BRASIL S.A., mais informações www.iesde.com.br

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