Eficiência relativa dos desempenhos econômico-financeiros das empresas do segmento bancário, listadas na Brasil, bolsa, balcão (b3)

Abstract

Efficiency is an important characteristic and desired by any company that seeks survival and development in the face of a very dynamic and competitive Brazilian economic scenario. The banking segment is the economic base of any country, being very important in the financial intermediation and in the control of the currency circulation, serving as a bridge between savers and financiers, who look for credit options in the short and medium term. Considering the importance of the banking segment for the Brazilian economy and the need to evaluate the relative efficiency of the companies that compose this segment for the society, this work has the purpose of analyzing the relative efficiency of the financial-economic performances of the banks listed on the Brasil, Bolsa, Balcão (B3), during the triennium 2015/2017, through the data envelope analysis tool (DEA). The research is classified as descriptive as to the objectives and quantitative regarding the approach of the problem, longitudinal cut, where changes or trends are observed over the preestablished time. The sample was composed of 23 banks listed on the website at B3, regarding data collection techniques, documentary research. Total Assets and Stockholders Equity were used as input factors, and as output, the Indebtedness Inventory, the General Liquidity, the Asset Return and the Return on Stockholders Equity. The results indicate that the relative efficiency of the segment tends to increase, despite the oscillation of the average occurred in the triennium, since the number of efficient companies grew each year. Indebtedness was the main factor with the greatest potential for improving the segment's efficiency, suggesting that it would be reduced by 98.6% in 2017. As a model of efficiency and performance, the banks Pará and Mercantil de Investimentos were more often referred to inefficient banks in the triennium.