Análise do capital de giro líquido e liquidez, antes e durante a pandemia de Covid-19 de empresas listadas na B3 no setor de varejo
Data
2022-01-26
Autores
Santos, Bruna Agatha Casimiro dos [UNIFESP]
Orientadores
Cei, Nena Geruza [UNIFESP]
Tipo
Trabalho de conclusão de curso de graduação
Título da Revista
ISSN da Revista
Título de Volume
Resumo
No ano de 2020, diante da crise gerada pela pandemia de COVID-19 houve impacto na economia e consequentemente o setor de varejo de formas diferentes no país, atingindo as empresas mais brutalmente no segundo semestre. Impactos que acabaram sendo consequências de medidas protetivas com o intuito de conter a pandemia como isolamento social e a quarentena, acarretando o fechamento de diversos estabelecimentos forçando as empresas a se reinventarem. Sendo assim as empresas iniciaram uma jornada de desafios para procurar contornar os estragos que a crise estava e ainda está deixando em seus negócios. A presente pesquisa tem como objetivo analisar o capital de giro líquido e os índices de liquidez antes e durante a pandemia de COVID-19 nas empresas de capital aberto que estão presentes na B3 dentro do setor de Varejo. A pesquisa pode ser classificada como exploratória de forma que auxilia o pesquisador a compreender e aprimorar o conhecimento em determinado assunto e no procedimento abordado no estudo, é a pesquisa documental, tendo em vista que esse tipo de pesquisa tem como característica a análise de documentos de primeira mão. Os resultados a partir da análise das demonstrações financeiras sugerem que as empresas apresentaram gestão eficiente do Capital de Giro líquido, além de apresentarem desenvolvimentos em projetos para contornar os efeitos da crise causada pela pandemia de COVID-19. No que tange a relevância deste estudo decorre de apresentar informações e análises comportamentais das empresas diante do cenário pandêmico. Sendo assim, espera-se que este estudo, além dos conhecimentos adquiridos, possa contribuir para comunidade acadêmica em trabalhos futuros.
In 2020, facing the crisis generated by the COVID-19 pandemic, there was an impact on the economy, and consequently it also affected the companies established in Brazil in different ways, heavily affecting them in the second half of the year. The impacts that ended up being consequences of protective measures to contain the pandemic such as social isolation and quarantine, shut down several establishments forcing companies to reinvent themselves. Therefore, companies began a journey of challenges to try to deflect the damage that the pandemic brought to their businesses. This research aims to analyze the net working capital and liquidity ratios before and during the COVID-19 pandemic in publicly traded companies that are present at B3 within the Retail sector. This research can be classified as exploratory in a way that helps the researcher to understand and improve knowledge on a given subject and, in the procedure, addressed in the study, it is documentary research, given that this type of research is characterized by the analysis of documents of firsthand. The results stem from financial statements suggest that the companies presented efficient management of net working capital, in addition to present developments in projects to deflect the effects of the crisis caused by the COVID-19 pandemic. Regarding the relevance of this study, it comes from presenting information and behavioral analyzes of companies facing the pandemic scenario. Therefore, it is expected that this study, in addition to the knowledge acquired, can contribute to the academic community in future works.
In 2020, facing the crisis generated by the COVID-19 pandemic, there was an impact on the economy, and consequently it also affected the companies established in Brazil in different ways, heavily affecting them in the second half of the year. The impacts that ended up being consequences of protective measures to contain the pandemic such as social isolation and quarantine, shut down several establishments forcing companies to reinvent themselves. Therefore, companies began a journey of challenges to try to deflect the damage that the pandemic brought to their businesses. This research aims to analyze the net working capital and liquidity ratios before and during the COVID-19 pandemic in publicly traded companies that are present at B3 within the Retail sector. This research can be classified as exploratory in a way that helps the researcher to understand and improve knowledge on a given subject and, in the procedure, addressed in the study, it is documentary research, given that this type of research is characterized by the analysis of documents of firsthand. The results stem from financial statements suggest that the companies presented efficient management of net working capital, in addition to present developments in projects to deflect the effects of the crisis caused by the COVID-19 pandemic. Regarding the relevance of this study, it comes from presenting information and behavioral analyzes of companies facing the pandemic scenario. Therefore, it is expected that this study, in addition to the knowledge acquired, can contribute to the academic community in future works.
Descrição
Citação
SANTOS, Bruna Agatha Casimiro dos. Análise do capital de giro e liquidez, antes e durante a pandemia de Covid-19 de empresas listadas na B3 no setor de varejo. 2022. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2022.