THE MAIN DIFFERENCES AMONG THE STATIC AND DYNAMIC BALANCE SHEET ANALYSIS - A BRAZILIAN COMPANY CASE STUDY

Authors

  • Armando Rasoto Universidade Tecnológica Federal do Paraná - FAE Centro Universitário Curitiba – Paraná
  • Bayard Amaral da Silva Maciel FAE Centro Universitário Blumenau – Santa Catarina
  • Gustavo Cunha FAE Centro Universitário Blumenau – Santa Catarina
  • Rodrigo Tonn FAE Centro Universitário Blumenau – Santa Catarina
  • Vanessa Ishikawa Rasoto Universidade Tecnológica Federal do Paraná- FAE Centro Universitário Curitiba – Paraná

Keywords:

Balance Sheet Analysis, Static Model, Dynamic Model, Working Capital

Abstract

The objective of this article is to present the differences of Balance Sheet Analysis of the Static Model (Traditional Analysis) and the Dynamic Model through of a case study a Brazilian company with the intention of facilitating the understanding of the different approaches.  The research method used initially was the bibliographical and for his applicability we used the case study method of a retail company of a Brazilian open capital. As results of the research are presented to the comparative analysis between the Traditional Model and the Dynamic Model, evidencing that the traditional analysis can take to the analyst to a serious mistake of evaluation of the economic conditions of the company. Like this, this can have been the case of the company, which not having gotten to measured correctly the financing of their activities, among other, came to broke.

Published

12.04.2013

How to Cite

THE MAIN DIFFERENCES AMONG THE STATIC AND DYNAMIC BALANCE SHEET ANALYSIS - A BRAZILIAN COMPANY CASE STUDY. (2013). Tourism & Management Studies, 923-936. https://tmstudies.net/index.php/ectms/article/view/477