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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