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  • 标题:MODELO DINÂMICO E MODELO TRADICIONAL PARA AVALIAÇÃO DO CAPITAL DE GIRO: UM ESTUDO DE CASO DAS EMPRESAS DO SETOR DE SIDERURGIA LISTADAS NA BM&FBOVESPA DURANTE O PERÍODO DE 2010 A 2014
  • 作者:Joyce Mariella Medeiros Cavalcanti ; Tatielle Menolli Longhini
  • 期刊名称:Revista de Administração de Roraima - RARR
  • 印刷版ISSN:2237-8057
  • 出版年度:2016
  • 卷号:6
  • 期号:1
  • 页码:90-113
  • 语种:English
  • 出版社:Universidade Federal de Roraima
  • 摘要:The aim of this paper is to analyze the working capital performance of the public listed firms on BM&FBOVESPA which was classified as steel sector during 2010 to 2014 period. A total of five firms were analyzed, and their mean was computed as a sector performance. Through a comparison of traditional and dynamic models of the working capital and using a multicase study combined with a descriptive methodology, the finding results suggest, on average, that the firms presented a solid working capital structure and, to some firms, the years of 2012, 2013 and 2014 presented significant reductions on their performance.
  • 关键词:evaluation;working capital;traditional model;dynamic model;steel sector.;Avaliação;capital de giro;modelo tradicional;modelo dinâmico;setor siderúrgico.
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