MODELO DINÂMICO E MODELO TRADICIONAL PARA AVALIAÇÃO DO CAPITAL DE GIRO: UM ESTUDO DE CASO DAS EMPRESAS DO SETOR DE SIDERURGIA LISTADAS NA BM&amp;FBOVESPA DURANTE O PERÍODO DE 2010 A 2014

Cavalcanti, Joyce Mariella Medeiros; Longhini, Tatielle Menolli

doi:10.18227/2237-8057rarr.v6i1.3185

Cited by 3 publications

(6 citation statements)

References 1 publication

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“…Source: Adapted from Fleuriet et al (2003) This classification can be explained as follows (Vieira, 2008;Cavalcanti and Longhin, 2016;Silva et al, 2016):…”

Section: Note: (+) Indicates Positive Value and (-) Indicates Negativmentioning

confidence: 99%

“…The relevance of economic and financial management using the Fleuriet model has been found in articles of Almeida et al (2013), Ambrozini et al (2014), Silva et al (2016), Cavalcanti and Longhin (2016), and Chiachio and Martinez (2019), studied models that aid decision making and planning. In this context, the objective is to verify the relation between the variables in the Fleuriet model and the electoral result given by the exchange or maintenance of the party of the prefectures of the group under analysis, this study is justified and aims to evaluate, from the perspective of the liquidity and applicability analysis of the Fleuriet model, the regional development.…”

Section: Introductionmentioning

confidence: 99%

“…Regional governments are obliged to develop and utilize advances in information technology to improve their abilities to manage regional finance and to channel regional financial information to public services (Setiyawati and Doktoralina, 2019). Risks with working capital management requires the adoption of models that help in constant monitoring of results (Cavalcanti and Longhin, 2016). The relevance of this paper is the importance of making improvements in the analysis of public accounts.…”

Section: Introductionmentioning

confidence: 99%

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Use of fleuriet model for forecasting and evaluating municipal electoral results in a brazilian state

Bastos

2020

Rev. Prod. Desenvolv.

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Objective: Verify the relation between the variables in the Fleuriet model and the electoral result given by the exchange or maintenance of the party of the prefectures under analysis. Methodology: Through logistic regression it is possible to explain or predict the probability of the occurrence of the event under analysis, such event discussed here refers to the exchange of the party, which is a dummy variable that assumes a value of 1 when there is an exchange and zero otherwise, the method of estimation used to obtain the coefficients was based on maximum likelihood. Results: The relationship between the variables of the Fleuriet model and the electoral result given by the exchange or maintenance of the party in the prefectures of the group under analysis. Limitation or implication of the research: It is noteworthy that such research does not allow generalizations, being a study with reduced scope considering only the city halls of the State of Rio de Janeiro that have financial information disclosed. Originality: showing that city halls with better financial situation tend not to change the party, which was observed in the group under analysis considering the election event in 2020.

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“…Source: Adapted from Fleuriet et al (2003) This classification can be explained as follows (Vieira, 2008;Cavalcanti and Longhin, 2016;Silva et al, 2016):…”

Section: Note: (+) Indicates Positive Value and (-) Indicates Negativmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Use of fleuriet model for forecasting and evaluating municipal electoral results in a brazilian state

Bastos

2020

Rev. Prod. Desenvolv.

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“…It is essential that new tools be used to assist and provide a basis for decision-making. Given the importance of accounting indicators for evaluating performance and competitiveness, authors such as Ambrozini et al (2014), Avelar & Souza (2018), Cavalcanti & Longhini (2016), Amorim et al (2021) and Rosa et al, (2021) emphasize that the assessment should not be restricted to the static analysis of liquidity indicators traditionally used in financial statement analysis. They point the importance of using the dynamic model (or Fleuriet model), which essentially emphasizes the analysis of accounts related to the management of the company's working capital.…”

Section: Introductionmentioning

confidence: 99%

Modelo contábil fleuriet para a tomada de decisão nos subsetores agropecuários e de alimentos processados brasileiros

Carneiro¹,

Bastos²

2022

Rev. Prod. Desenvolv.

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Objetivo: este artigo tem como objetivo aplicar um modelo para avaliar a situação financeira e contábil de empresas dos subsetores econômicos Agropecuários e Agropecuários selecionados, usando ferramentas de análise contábil e suporte estatístico identificar correlações entre os indicadores do modelo dinâmico fleuriet com indicadores tradicionais e estoque indicadores de mercado. Metodologia/Abordagem: Esta pesquisa enquadra-se como um estudo documental com informações do portal B3 em nível nacional de empresas que atuam no Brasil. Resultados: Os indicadores do modelo dinâmico estão correlacionados tanto com os indicadores tradicionais quanto com os indicadores do mercado de ações, mas com exceção de alguns casos isolados, os indicadores ROI e ROE não tiveram uma taxa de correlação tão alta com os demais. Houve alta correlação entre os indicadores CDG, NDG e T, com variações positivas e negativas dependendo da tipologia estudada. Limitação/implicação da pesquisa: pode-se registrar indisponibilidade total dos valores de mercado da empresa para a pesquisa dos últimos anos para que a análise estatística pudesse ser realizada a partir desses dados. Originalidade/Valor do papel: O modelo dinâmico de Fleuriet pode ser utilizada para identificar a real situação financeira das organizações e assim gerar mais confiança nos gestores para a tomada de decisões.

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“…Nessa conjuntura, a NCG torna-se uma das principais dificuldades dos gestores financeiros, pois norteia o processo de decisão, especialmente, na administração de recursos e resultados no curto prazo, com o intuito de manter sua liquidez e sua solvência favoráveis e sadias para permanecer subsidiando suas operações, com efeitos no longo prazo por meio da geração de valor para seus acionistas e ou pessoas interessadas (Cavalcanti & Longhini, 2016).…”

Section: Modelo Fleurietunclassified

The Impact of the Covid-19 Pandemic on the Working Capital and Insolvency Forecast for Brazilian Companies in the Hotel and Restaurant Subsector

SILVA¹,

SANTOS²,

SANTOS³

et al.

CONTECSI International Conference on Information Systems and Technology Management

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This study seeks to analyze the short-term financial management of companies in the hotel and restaurant sector listed on B3 through the dynamic model, or Fleuriet model, and their solvency capacity to analyze the possibility of insolvency of the entities Thus, it becomes relevant to analyze this subsector not only because these organizations have a considerable representation in the Brazilian economy, but also because of the possibility of observing their financial situation through the application of the Fleuriet model during the pandemic moment. The Hospitality and Restaurants and Similar segments were chosen, where we sought to assess the impact of the pandemic on companies between 1st Quarter 2018 and 1st Quarter 2021, by applying the variables of dynamic working capital analysis and analysis of insolvency forecasting behavior. The results show that through Fleuriet's dynamic model, all companies, in divergent quarters, presented an undesirable financial situation in the year 2020, ratifying the impact of Covid-19 on their operations. Therefore, this research seeks to add to the theoretical field by disseminating new relevant information about this subsector, since it is a sector that has been little covered in the scientific field, especially when it comes to the impact of Covid-19. Furthermore, the importance of society knowing the impact that these segments had in the pandemic moment is highlighted, because this information is very relevant for users outside the organizations, strengthening their decision-making power.

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MODELO DINÂMICO E MODELO TRADICIONAL PARA AVALIAÇÃO DO CAPITAL DE GIRO: UM ESTUDO DE CASO DAS EMPRESAS DO SETOR DE SIDERURGIA LISTADAS NA BM&FBOVESPA DURANTE O PERÍODO DE 2010 A 2014

Cited by 3 publications

References 1 publication

Use of fleuriet model for forecasting and evaluating municipal electoral results in a brazilian state

Use of fleuriet model for forecasting and evaluating municipal electoral results in a brazilian state

Modelo contábil fleuriet para a tomada de decisão nos subsetores agropecuários e de alimentos processados brasileiros

The Impact of the Covid-19 Pandemic on the Working Capital and Insolvency Forecast for Brazilian Companies in the Hotel and Restaurant Subsector

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