Análise dos impactos financeiros gerados pela pandemia da COVID-19: um estudo multicaso no setorótico

Abstract

The pandemic of COVID-19, has been causing effects not only in epidemiological order, but also in economic, social, and political areas. In order to reduce the spread of the new coronavirus, the Brazilian states have decreed a social isolation, including the closing of commerce. In this context, it is important to highlight that many companies were damaged by this situation, and the techniques offinancial management became even more relevant, because determining the economic and financial performance, for the best use of resources, is crucial for decision making. Thus, this work aims to apply financial management tools in two companies in the optical sector, with the purpose of determining the financial performance during the pandemic period, more precisely in the year 2020. This research is a case study, with a quantitative and qualitative approach, because it makes use of mathematical calculations to obtain financial results and also presents a narrative according to the information obtained. As a result, from the application of the financial statements, which are the income statement, balance sheet and cash flow, it became possible to apply financial indicators of four categories, referring to liquidity, indebtedness, activity and profitability. Given these practices it was possible to evaluate the two organizations, where Company X presented a growth in its performance during the year 2020 and Company Y showed stability in its performance. During the comparison of the financial indicators between the two enterprises, a superiority in the economic-financial performance of Company X was identified. The actions taken in this study brought an evaluation of the financial situation of two companies in the same sector, which through the information obtained can adopt new strategies in order to remain competitive, have continuity and future growth.