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Abstract(s)
Esta dissertação, no âmbito do mestrado de Auditoria, aborda o tema da comparação de indústrias através de rácios económico-financeiros. As indústrias em questão são as indústrias corticeiras de Portugal e Espanha, duas indústrias muito faladas em ambos os países pela sua evolução e modernização nos últimos anos, e sendo também estes dois países, privilegiados no que toca à área de montado ocupada em cada um dos países.
Para conseguir obter conclusões criteriosas foram analisados rácios económico-financeiros, para verificar a forma como estas duas indústrias operam ao nível da estrutura financeira, endividamento, liquidez, rendibilidade, atividade e análise de risco.
A metodologia usada, os rácios económico-financeiros, permite obter uma análise completa e crítica sobre a situação das indústrias quanto à sua estrutura de capitais, liquidez, rendibilidade, atividade e risco.
Verifica-se que a indústria corticeira Portuguesa apresenta melhores resultados nos rácios de estrutura financeira e endividamento, rendibilidade e risco, enquanto que a indústria corticeira Espanhola apresenta melhores resultados nos rácios de liquidez e atividade. Mas ambas apresentam resultados muito relevantes nas suas economias, a diferença de resultados não é muito dispersa.
This dissertation, within the scope of the Masters of Audit, addresses the theme of the comparison of industries through economic and financial ratios. The industries in question are the cork industries of Portugal and Spain, two industries widely spoken in both countries for their evolution and modernization in recent years. These two countries are also privileged regarding the area occupied by each one of them countries. In order to obtain judicious conclusions, economic and financial ratios were analyzed to verify how these two industries operate at the level of financial structure, indebtedness, liquidity, profitability, activity and risk analysis. The methodology used, the economic-financial ratios, allows a complete and critical analysis of the situation of the industries regarding their capital structure, liquidity, profitability, activity and risk. We verified that the Portuguese cork industry presents better results in the financial structure and debt, profitability and risk ratios, while the Spanish cork industry presents better results in the liquidity and activity ratios. But both have very close results, the difference in results is not very dispersed.
This dissertation, within the scope of the Masters of Audit, addresses the theme of the comparison of industries through economic and financial ratios. The industries in question are the cork industries of Portugal and Spain, two industries widely spoken in both countries for their evolution and modernization in recent years. These two countries are also privileged regarding the area occupied by each one of them countries. In order to obtain judicious conclusions, economic and financial ratios were analyzed to verify how these two industries operate at the level of financial structure, indebtedness, liquidity, profitability, activity and risk analysis. The methodology used, the economic-financial ratios, allows a complete and critical analysis of the situation of the industries regarding their capital structure, liquidity, profitability, activity and risk. We verified that the Portuguese cork industry presents better results in the financial structure and debt, profitability and risk ratios, while the Spanish cork industry presents better results in the liquidity and activity ratios. But both have very close results, the difference in results is not very dispersed.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Indústria corticeira Portugal e Espanha Rácios Análise económico-financeira Cork industry Portugal and Spain Economic and financial analysis Ratios