ANÁLISE FINANCEIRA DE EMPRESAS DA CONSTRUÇÃO CIVIL POR COMPARAÇÃO COM ÍNDICES-PADRÃO

The speed of information in the globalized and technological era has brought profound changes in thebehavior of people, whether as customers or managers of companies, each seeking the best the markethas to offer. Therefore, this market has become quite selective. In this context, companies have sought toremain highly competitive and ahead of the competition. For a company to gauge it position in the market,it requires a financial and economic analysis to serve as a basis for comparison with its industry of expertise.Thus, this work proposes a form of financial analysis of companies in comparison with the standard indices,which provide a criterion for evaluating the economic and financial situation of companies, according to thereview of literature studied here. This is a form of assessment that reduces the induction of error due to theelimination of subjectivity of analysts. In the case of this study, the analysis will be based on a pattern. Thecomparison of an index of a company with its own standard index will show whether the situation of thatcompany is better, worse or similar to the industry standard. This research will be conducted in companiesfrom the construction sector. This sector was chosen because of the unique moment it lives today within the national economy. The importance with which the federal government has handled the issue of roadinfrastructure and housing in Brazil has benefited the industry, thus providing better conditions for the nation’sdevelopment.