Construction of a standard index and analysis of financial performance of publicly traded companies related to the activity of exploration of highways.

Abstract

The work aims to establish a economic and financial comparison of the 19 publicly traded companies listed on the BM & FBovespa that have sectoral classification: Construction and Transport / Transport / exploration highways. It is intended to be used in the indices of liquidity, profitability, leverage, and the predictive model proposed by Kanitz to build a standard index for comparing the sectoral performance. The research is descriptive, exploratory and documentary approach, which allows the realization of a rereading of the accounting data of such companies. The main inputs were the balance sheets and income statements for the year 2013, from which the financial indicators of liquidity, leverage and profitability, ranked in increasing order for your decimal classification, based on concepts discussed in the literature were calculated. In addition, a classification was presented regarding the predictability of individual and sectoral solvency of the sample from the use of the insolvency of Kanitz factor. The analysis presents a great contribution to the evaluation of companies that meet demands of sectors related to public administration, it can give an unstable situations unforeseen perspective, as well as the continuity of the business.