ANÁLISE FINANCEIRA E ECONÔMICA COM BASE EM INDICADORES PARA TOMADA DE DECISÃO TOTVS S.A.

Abstract

In this interdisciplinary project the theme addressed was the Controllership, where through five disciplines, we conducted a study and analysis of a real company. In our project, we chose TOTVS, a Brazilian technology company, which specializes in developing solutions and businesses for players of all sizes. In the Corporate Finance study unit, we learned about Economic Value Added (EVA), which indicates how much value a company has added to the market, Earnings Before Interests, Depreciation and Amortization (EBITDA), which enables us to see the resource a company has generated. through its operational activities. In the Strategic Cost Management course, we learn to separate, classify, and calculate the value of a company's costs and expenses. In Management Accounting, we study the breakeven point, considered one of the most important methods for the financial control of a company, it shows us the amount of sales to make to equal costs and expenses, so that we get a result equal to zero. . In the Analysis of Financial Statements discipline, the Horizontal and Vertical Analyzes were performed, all calculations of the ratios that allow us to visualize the situation of the company. In the Controllership discipline, the Balanced Scorecard (BSC) was elaborated, with the various types of indicators.