| Autor: |
Leuter Duarte Cardoso Júnior, Clévia Israel Faria França, Irene Domenes Zapparoli, Nathália Caroline Faria |
| Jazyk: |
portugalština |
| Rok vydání: |
2015 |
| Předmět: |
|
| Zdroj: |
Economia & Região, Vol 3, Iss 2, Pp 89-108 (2015) |
| Druh dokumentu: |
article |
| ISSN: |
2317-627X |
| DOI: |
10.5433/2317-627X.2015v3n2p89 |
| Popis: |
The sugar and alcohol sector in Brazil now suffered transformations in its dynamics in in the last five years, as prices in the domestic and international market for low sugar and limitations to the production of ethanol and other relevant factor are higher production cost, and higher standards of production sustainability. Economic literature discuss the existence of a crises after 2008. The objective of the article is to verify the solvency of Biosev and São Martinho companies during the period 2012 and 2014. For solvency analysis we used models of discriminant analysis: Kanitz, Matias and Elizabetsky and to make it possible to use the models to data collected by means of accounting and financial statements of companies. The main result is that companies have low liquidity and are insolvent according to the discriminant analysis models used. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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