Acceso usuarios
Alexandre Costa Quintana, Bruna Terra Mohad, Geruza Rodrigues Thiel
The cash flow is considered an important tool for financial management because through it they can check the organization's ability to fulfill its commitments or not with others. Analyzing the importance of this instrument and with the intent to contribute to the academic and users in general, this research will deal on indicators related to the Cash Flow Statement. The overall study aims: to show the financial position of companies in the mining subsector, metallic minerals segment of BOVESPA, in the period from 2009 to 2011, through the analysis of indicators. The choice of mining companies is justified by the fact that these are part of one of the basic sectors of the national economy and currently represent 3% to 5% of GDP. With respect to the study design, it is defined as to approach the problem, characterized as quantitative, and as to their goals ranks as a descriptive. After analyzing the indicators obtained through the Cash Flow Statement, the results indicated that in the period studied companies in general showed stable financial situation, Vale SA is the entity that has demonstrated greater harmony and liquidity at the time
