Cálculo e análise de índice de desempenho econômico e financeiro de empresas agroindustriais no Brasil

Abstract

This research is about the calculation and analysis of the economic and financial performance index for the analysis of agroindustrial companies in Brazil, from 2013 to 2015. The central questions that guided this proposal were: What is the influence of financial and economic indicators on performance of Brazilian agroindustrial companies? Which sectors and / or regions show the best performance? Is there a greater proportion of efficient or inefficient firms? What factors contributed most to the in (efficiency) of these companies? Agribusiness is responsible for the integration of several sectors of the Brazilian economy, making it possible to make clothes, the elaboration of personal hygiene products and, mainly, human food. Currently, agribusiness supports the country's economy, accounting for 48% of Brazilian exports. This research was carried out with agroindustrial companies from Brazil. Secondary data were collected for the subsequent calculation of company performance indicators in the Valor 1000 yearbook, published by Valor Econômico newspaper, in which the thousand largest companies in the country are financially and economically ranked. This information is published on the website of the yearbook come from consolidated financial statements, such as: balance sheet and statement of income for the period, during the periods 2013, 2014 and 2015. The sample was composed of 82 closed and closed agroindustrial companies, however. The choice of data is justified, firstly, by the unavailability of financial information in the database, a limiting factor for the measurement of other indicators. Nevertheless, the calculated indicators presented the potential to indicate better and worse economic and financial performance of the companies, justifying the use and also facilitating the naming of each factor. As a methodological tool, multivariate data analysis was used, more specifically factorial analysis. The results showed an economic-financial performance index (IDEF) for each company, with particular emphasis on organizations in the following sectors: food and beverages and sugar and alcohol. It was also found that the companies with the best results are from the South and Southeast regions of the country.