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

Abstract

It is fundamentally important to analyze the economic and financial behavior of agribusiness companies, measuring business performance, the (in)efficiency in the use of resources, the causes of changes in the financial position and profitability, the evidence of failures of the Administration and the evaluation of viable and future alternatives, showing the behavior of companies over a certain period of time for decision-making. Thus, the goal is to develop and analyze economic and financial performance index of agro-industries of Brazil from 2013 to 2015. The sample was composed of 82 open-ended and closed-end agro-industrial enterprises companies. As a methodological tool, the descriptive and multivariate analysis of data, more specifically the factor analysis, was used. The descriptive analysis of indicators, by performance sector, reflects better results for thefood and beverage sector and worse results for the sector of sugar and alcohol industry and paper and cellulose. On the other hand, the analysis by region shows a growth trend in the period of 2014 and the reduction of the level of indebtedness and profitability in 2015, compared to the period of 2013.Regarding the elaboration and analysis of the economic-financial performance index (IDEF), the companies in the food and beverage, sugar and alcohol sectors belonging to the South and Southeast regions of Brazil stood out. Financial and economic instability for the period considered is observed in the statistical analysis of the companies by sectors and regions.