DYNAMIC MODEL AND TRADITIONAL MODEL FOR WORKING CAPITAL EVALUATION: A STUDY CASE OF STEEL INDUSTRY COMPANIES LISTED ON BM&FBOVESPA DURING THE PERIOD OF 2010 TO 2014

Authors

  • Joyce Mariella Medeiros Cavalcanti Doutoranda em Administração pela UFMG.
  • Tatielle Menolli Longhini Mestranda em Administração pela UFMG.

DOI:

https://doi.org/10.18227/2237-8057rarr.v6i1.3185

Keywords:

evaluation, working capital, traditional model, dynamic model, steel sector.

Abstract

The aim of this paper is to analyze the working capital performance of the public listed firms on BM&FBOVESPA which was classified as steel sector during 2010 to 2014 period. A total of five firms were analyzed, and their mean was computed as a sector performance. Through a comparison of traditional and dynamic models of the working capital and using a multicase study combined with a descriptive methodology, the finding results suggest, on average, that the firms presented a solid working capital structure and, to some firms, the years of 2012, 2013 and 2014 presented significant reductions on their performance.

Author Biographies

Joyce Mariella Medeiros Cavalcanti, Doutoranda em Administração pela UFMG.

Mestre em Administração pela UFRN.

Tatielle Menolli Longhini, Mestranda em Administração pela UFMG.

Graduada em Engenharia de Produção pela UFV.

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Published

02/08/2016

Issue

Vol. 6 No. 1 (2016)

Section

Administração Financeira (Financial Administration)

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