Análise de Índice de Desempenho Financeiro e Econômico de empresas de alimentos e bebidas no Brasil

Abstract

In Brazil, the food and beverage industries process 58% of all agricultural production in the country and represent the largest sector of the Brazilian processing industry. However, despite the significant results, this and other productive sectors need transformations and improvement to face the increasingly competitive market, demanding a more rigorous standard of economic efficiency. Thus, with the objective of identifying and analyzing the different levels of economic and financial performance among food and beverage companies in Brazil, this work presented an economic-financial performance index (IDEF) for companies in this segment in the years 2016, 2017 and 2018. Thus, the research seeks to explain the influence of financial and economic indicators on the performance of food and beverage companies in Brazil; which sectors perform better; in the majority, there are more efficient or inefficient companies, among others. The results indicated that, on average, companies in this sector have low economic and financial efficiency and difficulty in keeping their capital structure and profitability indicators at satisfactory levels.