scholarly journals DESEMPENHO ECONÔMICO-FINANCEIRO DA PETROBRAS DE 2000 A 2014

2019 ◽  
Vol 16 (3) ◽  
pp. 04
Author(s):  
Fernanda Cristina Barbosa Pereira Queiroz ◽  
Jamerson Viegas Queiroz ◽  
Nilton Cesar Lima ◽  
João Agra Neto ◽  
Bruno Cesar Linhares da Costa Silva
Keyword(s):  
Financial Performance ◽  
Future Study ◽  
Financial Analysis ◽  
Financial Statements ◽  
Current Profile ◽  
Methodological Basis ◽  
Qualitative And Quantitative ◽  
Fitting In ◽  
Safe Performance

RESUMOEste artigo tem como propósito compreender a trajetória de desempenho econômico-financeiro da Petrobras no período de 2000 a 2014. Como base metodológica adotou-se uma abordagem qualitativa e quantitativa, onde as junções dos principais indicadores e de um modelo complementaram a análise econômico-financeira da Petrobras, possibilitando uma classificação de pesquisa do tipo descritiva. Constatou-se que seu portfólio de ativos atribuiu baixa rentabilidade por conta do alto endividamento, sobretudo após o Pré-Sal. Concluiu-se que a Petrobras não representa, no atual momento, uma performance segura a um perfil conservador de investimentos de longo prazo diante de opções na aquisição de ações, cabendo um estudo futuro sobre como caracterizam-se os perfis atuais dos agentes acionistas da Petrobras.Palavras-chave: Petrobras. Análise das Demonstrações. Desempenho econômico-financeiro. ABSTRACTThis paper aims to understand the trajectory of economic and financial performance of Petrobras from 2000 to 2014. As methodological basis was adopted a qualitative and quantitative approach, where the joints of the main indicators and a model complemented the economic and financial analysis of Petrobras, allowing a search ranking of the descriptive type. It was found that its portfolio of assets assigned low profitability due to high debt, especially after the Pré-Sal. It’s concluded that Petrobras is not at present a safe performance to a conservative profile of long-term investments on options management buyout. Fitting, in turn, a future study on how to characterize the current profile of the shareholders of Petrobras agents.Keywords: Petrobras. Analysis of Financial Statements. Economic and financial performance.

scholarly journals Lalabet Financial Analysis: Study of Islamic Economics at Micro Level

2021 ◽  
Vol 4 (1) ◽  
pp. 233-244
Author(s):  
Ainorrofiqie Ainorrofiqie ◽  
Umrotul Khasanah ◽  
Akhmad Djalaluddin
Keyword(s):  
Financial Management ◽  
Financial Analysis ◽  
Financial Statements ◽  
The Body ◽  
Short Term ◽  
The Family ◽  
Micro Level ◽  
The Impact ◽  
The Village

This research aims to explore the model of financial management tradition Lalabet in the village of Babbalan District Batuan Sumenep. This study is based on the fact that occurred in the community about the implementation of traditions carried out by the heirs to family members who died. Interpretative qualitative research is used and an in-depth understanding of a problem that occurs is emphasized more. Based on the results of this study, the financial management tradition Lalabet can be done based on accounting equations. The accounts contained in the accounting equation is not used in its entirety and are reported as are generally financial statements. In this case, the source of funds in carrying out Lalabet tradition is sourced from personal money, money and donations from the family, money from Muslimat, debt, and money or goods from Lalabet's proceeds. The impact is the onset of debt both short-term and long-term. While the expenditure is in the form of costs in taking care of the body, costs for tahlilan (petto'arean), pa'polo, nyatos, nyataon, nyaebu, mangaji, ngin-tangin, nyalenin mayyid, and ajege makam (kep-sekep).

scholarly journals Dimensional Analysis and Implicit Function: An Application to Textual Data

2020 ◽  
Vol 17 ◽  
Keyword(s):  
Financial Performance ◽  
Dimensional Analysis ◽  
Financial Statements ◽  
Conceptual Structure ◽  
Implicit Function ◽  
Financial Report ◽  
Partial Derivatives ◽  
Qualitative And Quantitative ◽  
Textual Data ◽  
Relevant Variables

The purpose of the research is to test the viability and usefulness of the dimensional analysis based on the Vaschy-Buckingham Π theorem and implicit function applied to textual data. The method uses hermeneuticalanalysis that allows identifying most frequent words, phrases, and the colocations of words, defining words as categories, and then, as fundamental and derived variables; collocation textual analysis also provides the word links that create a conceptual structure to building the dimensional matrixes and equations by the Vaschy-Buckingham Π theorem. The Gauss-Jordan method gives a solution to the matrixes. Besides, the implicit function theorem allows creating relationships among the Π numbers and solving them by partial derivatives, gaining insights about the relevance of variables and their relationships. As an example, the model applies to the financial summary report about Isodiol International Inc. Reports Profitable Q4 Financial Statements, delivered by EMIS. Results showed the following relevant categories:1)Company Financial Performance,2)Company,3)Continued,4)Global,5)Expand,6)Footprint,7)Diversification,8)Costs,9)Bioactive,10 )Acquisitions,11)CBD,12)Anticipate,13)Traction,14).Additional. They were classified as fundamental and derived variables. All of them were considered derived variables, while the fundamental variables were:1)Expand, 2)Footprint,3)Diversification,4)Costs,5)Bioactive,6)Acquisitions,7)CBD,8)Anticipate,9)Traction,10). The application of the Vaschy-Buckingham Π theoremresulted in four Πnumbers, rearranged into an implicit function where the dependent variable was Company Financial Performance. The solution by partial derivatives resulted in identifying the category “Company Financial Performance” as well as “Traction” and “Additional” as core categories in the financial report; however, the other categories are also relevant. Conclusions point out the relevance of the analysis to textual data as an interphase between qualitative and quantitative data and also in helping to find relevant variables.

scholarly journals Financial stability of enterprises in Serbian agriculture, fishing and forestry sector

2021 ◽  
Vol 68 (3) ◽  
pp. 745-758
Author(s):  
Denis Kušter
Keyword(s):  
Financial Stability ◽  
Financial Analysis ◽  
Poor Performance ◽  
Financial Statements ◽  
The Other ◽  
Short Term ◽  
Consolidated Financial Statements ◽  
Forestry Sector ◽  
Significant Disturbance

The main aim of this research paper is to examine financial stability, including indebtedness, interest coverage, and profitability of enterprises in Serbian Agriculture, fishing, and forestry sector. The research was performed using the tools of accounting and financial analysis. Period from 2015 to 2019 was observed. Analysis was based on consolidated financial statements for all enterprises that belonged to the sector in mentioned period. Research results show that the enterprises managed to maintain acceptable level of long-term financial stability, while on the other hand, there was a more significant disturbance on the side of short-term financial stability. Solid performances were recorded in the field of interest coverage, but also indebtedness where those indicators met referent values in almost every observed year. In the field of profitability that was examined via ROA and ROE indicators, poor performance was recorded.

scholarly journals Capital Structure and Financial Performance of Manufacturing Companies in Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 114-125
Author(s):  
Ni Luh Ira Suitri ◽  
Mohammad Agus Salim Monoarfa
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Equity Ratio ◽  
The Capital Structure

This study aims to determine whether the Capital Structure affects the financial performances partially and simultaneouslly. The Capital Structure in this study is proxide by Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDER), whereas the financial performance is proxide by Return On Asset (ROA). the type of data used in this study is secondary data obtained from the financial statements os plastic and packaging companies listed on the Indonesia Stock Exchange in 2012-2019. The analysis method uses multiple linier regression analysis. The result revealed that partially DAR had negative and significant effect on ROA, while LTDER had no significant effect on ROA. The result also shows that simultaneouslly DAR and LTDER have a significant effect on ROA.

Financial Performance of Welspun Corp. Ltd. in India

2020 ◽  
Vol 3 (10) ◽  
pp. 90-94
Author(s):  
N. Thangaraj ◽  
M. Mekala
Keyword(s):  
Financial Performance ◽  
Steel Industry ◽  
Success Factors ◽  
Financial Analysis ◽  
Financial Statements ◽  
Effective Management ◽  
Key Success Factors ◽  
The Past ◽  
Dynamic Growth ◽  
Steel Industries

Strategic financial analysis is a powerful, value-creating framework that helps this organisation assess strategy, analyze the performance, and value a business. Analyze financial statements to assess the effective management of key success factors and business risks. The Indian steel industries have created a fastest growing on robust fundamentals over the past few years. The study is descriptive and analytical in nature The business is obtaining all essential ingredients needed for dynamic growth. This paper deals with financial analysis of selected Welspun Corp Ltd steel industry in India. The result shows that the performance of Welspun Corp Ltd was better as compare to financial performance. Even in basic Sales, Expenses and profit of Welspun Corp. Ltd. performed well.

What Did Inflation Accounting Tell Us?

1987 ◽  
Vol 2 (4) ◽  
pp. 375-391 ◽  
Author(s):  
Clifford F. Thies ◽  
Thomas Sturrock
Keyword(s):  
Financial Analysis ◽  
Financial Statements ◽  
Cost Accounting ◽  
Manufacturing Firms ◽  
Replacement Cost ◽  
Preferred Stock ◽  
Historical Cost ◽  
Inflation Accounting ◽  
Historical Cost Accounting

Financial statements for the period 1977–1983 are reconstructed for a sample of 50 large manufacturing firms using replacement cost (or current cost) data provided by ASR 190 and FASB 33, and market (or fair) values of long-term debt and preferred stock. As expected, these data confirm that historical cost accounting overstates profitability during a period of rising prices. These data also indicate that historical cost–based financial ratios often grossly misrepresent the relative financial strengths of firms. Financial analysis conducted on the assumption that the biases induced by historical cost accounting are similar across firms is likely to lead to false conclusions regarding financial strengths and weaknesses.

scholarly journals ANALISIS KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA ADAT BANGKANG BAKTISERAGA MENGGUNAKAN ANALISIS DU PONT

2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Putri Anggreni
Keyword(s):  
Financial Performance ◽  
Performance Appraisal ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Good Health ◽  
Financial Statements ◽  
Return On Equity ◽  
Future Performance ◽  
Income Statement ◽  
Credit Institutions

The management is required to always introspect condition of the company, especially in terms of financialnya, because it holds the key to life and death of the company. The condition that the  company should always be monitored, can be done by analyzing the financial statements themselves, which generally consist of a balance sheet and income statement. Through the analysis of the financial statements can be found successful achievement of achievement demonstrated by the absence of a healthy financial statements, which is the basis of performance appraisal or part of the existing work in the company.Used in this study to analyze the financial statements is Du Pont, aims to determine the state of Indigenous Village Credit Institutions Bangkang Baktiseraga which was done by measuring the financial performance. Analysis of Du Pont is one of the techniques that are thorough financial analysis, management can determine the level of efficiency of capital use. Financial performance results obtained from the calculation of Return on Assets and Return on Equity from year to year decline, but is still in good health as above average standard of Bank Indonesia. Village Credit Institutions should determine the condition of future performance in order to be a better performance than the previous year and the profit achieved will also be maximized. Key words: Financial Performance, LPD, ROA, ROE, Du Pont Analysis

Riding Into the Future: A Financial Examination of SoulCycle and the Indoor Cycling Studio Trend

2017 ◽  
Vol 6 (1) ◽  
pp. 86-94 ◽  
Author(s):  
Marion E. Hambrick
Keyword(s):  
New York ◽  
New York City ◽  
Financial Analysis ◽  
Chief Executive ◽  
Financial Statements ◽  
The United States ◽  
Leadership Positions ◽  
Strategic Initiatives ◽  
Fitness Industry

SoulCycle is a $122 million company offering customers 45-min workouts in its indoor cycling studios. As one of the first boutique fitness firms to emerge in the $28.5 billion fitness industry, SoulCycle grew from one indoor cycling studio in New York City in 2006 to 67 studios across the United States by 2016. SoulCycle executives faced a pivotal moment in May 2016. Chief executive officer Melanie Whelan recognized the company faced increasing competition in the boutique fitness segment, with companies such as Flywheel and Peloton making inroads into this market. In addition, two of SoulCycle’s founders resigned from their leadership positions earlier the same year. These developments led to questions about the long-term viability of SoulCycle within the larger fitness industry. A detailed financial analysis of SoulCycle, including an examination of the company’s financial statements, financial ratios, strategic initiatives, and competitors, could provide insights about its chances for continued success.

scholarly journals Analysis of Financial Performance of Chennai Petroleum Corporation Limited, Chennai, India

2015 ◽  
pp. 1-18
Author(s):  
EMMANUEL ATTAH KUMAH
Keyword(s):  
Financial Performance ◽  
Trend Analysis ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
General Idea ◽  
Ratio Analysis ◽  
Z Score ◽  
Working Capital ◽  
Score Analysis

Financial analysis of mining projects can be known by studying the financial statements. Financial statements are official records of the financial actions of a company, firm or other unit over a period of time which provide a general idea of a company's financial situation in mutually short and long term. They give a precise representation of a company's condition and working results. Financial statements are sometimes used as supervision tool mainly by company executives and investor's in assessing the overall situation and working results of the company. An effort has been made in this study to analyze the financial conditions of Chennai Petroleum Ltd. This study report on ratio analysis assesses the financial strengths and weakness of Chennai Petroleum Ltd. through Financial Ratio Analysis; to evaluate the performance of the company by using ratios as a yardstick to measure the efficiency of the company, to understand the liquidity, profitability and efficiency positions of the company during the study period by using comparative balance sheet analysis, to evaluate and analyze various facts of the financial performance of the company using multi discriminant working capital analysis such as Y-Score analysis, Z-Score analysis, trend analysis, to make comparisons between the ratios during different periods by using statement of changes in working capital and making projection of the financial performance of the company using trend analysis. Keywords: Financial Performance, Petroleum Corporation, Ratio Analysis, Y-Score and Z-Score analysis and trend analysis

scholarly journals ANALISIS RASIO LIKUIDITAS, LEVERAGE DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. BANK CENTRAL ASIA, TBK. CABANG MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ireine Wulan Pangemanan ◽  
Herman Karamoy ◽  
Meily Kalalo
Keyword(s):  
Financial Performance ◽  
Central Asia ◽  
Financial Statements ◽  
Short Term ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Profitability Ratios ◽  
Descriptive Method ◽  
Capital Value

In assessing the financial performance of the company, one of the indicator used is accounting information in the form of company’s financial statements. This research was conducted at PT. Bank Central Asia, Tbk Manado Branch with the purpose to analyze the financial statements in assessing the financial performance of companies, especially banking companies. The method of analysis used in this research is analytical descriptive method. From the existing financial statements performed financial ratio analysis to be able to describe the company's financial performance. The result of the liquidity ratio consisting of QR and LDR as a whole shows the company's ability to pay its short-term and long-term liability is very good, and it is ranked at the bank's 1st level of health. The results of solvency ratios assessed on the basis of DAR is unable to describe the company's financial performance because funding is entirely derived from liabilities without any capital value. The results of profitability ratios consisting of NPM, ROA, and BOPO show that the company's ability to earn profit through all available sources shows an excellent level of efficiency, and it is ranked at the bank's 1st level of health.. Keywords: Financial Performance Assessment, Financial Ratios

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