Análise das diferentes formas de aplicação do modelo de fleuriet em trabalhos acadêmico-científicos
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Data
2021-03-01
Autores
Souza, Nathalia Bertoldo de [UNIFESP]
Orientadores
Silva, Sandro Braz [UNIFESP]
Tipo
Trabalho de conclusão de curso de graduação
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Resumo
A análise de empresas é uma importante ferramenta para gestão e tomada de decisão, as análises são realizadas através das demonstrações contábeis, que são relatórios que oferecem uma visão sobre o desempenho e a posição patrimonial da empresa. O modelo de análise do Prof. Michel Fleuriet é considerado uma análise mais dinâmica comparada as análises tradicionais. O Modelo de Fleuriet tem três índices principais: NCG, CDG e ST. Esses índices são calculados através de contas do BP, sendo assim é possível encontrar diversas formas de calculá-los em trabalhos acadêmicos e científicos. Este estudo teve como objetivo identificar se existem adaptações do Modelo de Fleuriet, além de conhecer se há impactos decorrentes dessas adaptações e o que esses impactos causam nos resultados das análises das empresas. De acordo com a metodologia utilizada esta pesquisa foi considerada com uma abordagem quantitativa, e com as seguintes tipologias de pesquisa: bibliográfica, documental, descritiva e exploratória. Foram analisados 20 estudos científicos e acadêmicos que tem como objeto de pesquisa a análise de empresas utilizando o Modelo de Fleuriet. O resultado da pesquisa mostrou que as diversas formas de cálculo identificadas neste estudo, causam um pequeno impacto no resultado do índice NCG, um impacto moderado no ST e um grande impacto no resultado do CDG. Na classificação da situação financeira não foi identificado um impacto relevante. Sugere-se também a continuação desse estudo considerando uma amostra maior na quantidade de trabalhos analisados, realizar um estudo separando a aplicação do modelo de Fleuriet em trabalhos com fins acadêmicos e em trabalhos com fins científicos e realizar a análise da aplicação do modelo de Fleuriet individualmente para cada segmento de empresa.
The analysis of companies is an important tool for management and decision making, the analyzes are carried out through the financial statements, which are reports that offer an insight into the company's performance and equity position. The analysis model of Prof. Michel Fleuriet is considered a more dynamic analysis compared to traditional analyzes. The Fleuriet Model has three main indices: NCG, CDG and ST. These indices are calculated using BP accounts, so it is possible to find several ways to calculate them in academic and scientific works. This study aimed to identify if there are adaptations of the Fleuriet Model, in addition to knowing if there are impacts resulting from these adaptations and what those impacts cause in the results of the companies' analyzes. According to the methodology used, this research was considered with a quantitative approach, and with the following types of research: bibliographic, documentary, descriptive and exploratory. Twenty scientific and academic studies were analyzed, which have as their research object the analysis of companies using the Fleuriet Model. The result of the research showed that the various forms of calculation identified in this study, have a small impact on the result of the NCG index, a moderate impact on the ST and a great impact on the result of the CDG. In the classification of the financial situation, no relevant impact was identified. It is also suggested to continue this study considering a larger sample in the amount of analyzed works, to carry out a study separating the application of the Fleuriet model in works with academic purposes and in works with scientific purposes and to carry out the analysis of the application of the Fleuriet model individually for each business segment.
The analysis of companies is an important tool for management and decision making, the analyzes are carried out through the financial statements, which are reports that offer an insight into the company's performance and equity position. The analysis model of Prof. Michel Fleuriet is considered a more dynamic analysis compared to traditional analyzes. The Fleuriet Model has three main indices: NCG, CDG and ST. These indices are calculated using BP accounts, so it is possible to find several ways to calculate them in academic and scientific works. This study aimed to identify if there are adaptations of the Fleuriet Model, in addition to knowing if there are impacts resulting from these adaptations and what those impacts cause in the results of the companies' analyzes. According to the methodology used, this research was considered with a quantitative approach, and with the following types of research: bibliographic, documentary, descriptive and exploratory. Twenty scientific and academic studies were analyzed, which have as their research object the analysis of companies using the Fleuriet Model. The result of the research showed that the various forms of calculation identified in this study, have a small impact on the result of the NCG index, a moderate impact on the ST and a great impact on the result of the CDG. In the classification of the financial situation, no relevant impact was identified. It is also suggested to continue this study considering a larger sample in the amount of analyzed works, to carry out a study separating the application of the Fleuriet model in works with academic purposes and in works with scientific purposes and to carry out the analysis of the application of the Fleuriet model individually for each business segment.