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Abstract(s)
Este trabalho tem por objectivo atender o requisito da Universidade da Beira Interior, para obtenção do mestrado em Economia Financeira.
Neste foi realizado um estudo sobre a Opticentro, uma óptica localizada em Alcobaça, cujo estudo visa analisar a situação financeira da empresa e propor melhorias na sua gestão financeira.
Com este propósito, serão analisados índices económico-financeiros com base nos Balanços e Demonstrações de Resultados cedidos pela empresa Opticentro.
Primeiramente, será feira uma revisão na literatura, na qual serão relembrados temas como a importância da análise financeira, a metodologia dos rácios, rácios de liquidez, de rendibilidade, autonomia financeira, solvabilidade, debit-to-equity e capacidade de endividamento.
Posteriormente, os dados serão analisados, com base na revisão da literatura e será feita a análise financeira da empresa, com o intuito de surgir possíveis mudanças com o objectivo de maximizar a situação financeira da mesma.
No que respeita aos resultados encontrados, verificamos que apesar das vendas da empresa em estudo, no período em análise, terem diminuído, consegue fazer face aos seus compromissos nas datas de vencimento e que, apesar de mostrar solidez, aumentou a sua dependência a terceiros, sobretudo de médio e longo prazo.
The current work has the objective of attend the requirement of University of Beira Interior to obtain a master´s degree in Financial Economics. This way, a study was conducted in “Opticentro” – an optic located in Alcobaça, with the objective to analyze the company’s financial situation, proposing improvements in this field. For this purpose, economic and financial indicators, based on the Balance Sheets and Income Statements provided by the company will be analyzed. Initially, a review of the existing literature will be made, in witch will be reminded subjects such as the importance of financial analysis, methodology, ratios, liquidity ratios, profitability, financial autonomy, solvency, debt-to-equity and debt capacity. Subsequently, the data will be analyzed based on the reviewed literature and financial analysis will be made to the company, in order to come up with possible changes to maximize their financial situation. Regarding these results, we will conclude that despite the fall on sales that the company in study on the period under review had, the company can maintain their obligations on time, and that despite its strength, the company had increased their dependency on thirds, especially on medium and long terms.
The current work has the objective of attend the requirement of University of Beira Interior to obtain a master´s degree in Financial Economics. This way, a study was conducted in “Opticentro” – an optic located in Alcobaça, with the objective to analyze the company’s financial situation, proposing improvements in this field. For this purpose, economic and financial indicators, based on the Balance Sheets and Income Statements provided by the company will be analyzed. Initially, a review of the existing literature will be made, in witch will be reminded subjects such as the importance of financial analysis, methodology, ratios, liquidity ratios, profitability, financial autonomy, solvency, debt-to-equity and debt capacity. Subsequently, the data will be analyzed based on the reviewed literature and financial analysis will be made to the company, in order to come up with possible changes to maximize their financial situation. Regarding these results, we will conclude that despite the fall on sales that the company in study on the period under review had, the company can maintain their obligations on time, and that despite its strength, the company had increased their dependency on thirds, especially on medium and long terms.
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Keywords
Análise financeira Autonomia financeira