Analysis of the economic and financial performance of the meat and by-products companies listed on b3 in the face of the brazilian fiscal crisis

Abstract

The Brazilian beef agroindustrial system presents positive aspects related to the generation of income and jobs, in addition to the high volume of production and exports, making the country one of the largest producers in the world. However, the Brazilian economy, in general, has undergone upward and downward movements in the last eight years, and no historical episode of economic recession has had such a negative impact on Brazil as in the years 2015 and 2016, considering the longstanding and accumulated fall of the GDP. In this way, the objective of the present work was to analyze the movement of the companies belonging to the mentioned segment considering their indicators of liquidity and profitability, in order to verify if during the period of 2015 – the most critical year of the Brazilian economic recession-there was a change in the way these companies were organized in relation to liquidity and profitability indicators. In order to meet the proposed objective, a descriptive research was carried out with a quantitative approach as a methodology, and the data collected in the documentary research were analyzed using the multivariate statistical technique called Multidimensional Scaling, in order to verify how the meats and by-products segment companies were associated according to the considered indicators. The studies carried out showed that all the companies analyzed had their equity and / or income accounts changed, albeit in different proportions, with a change in the form of association between these companies in relation to their economic and financial indicators in the period of 2015.