Detalhes bibliográficos
| Ano de defesa: |
2002 |
| Autor(a) principal: |
Guimarães, José de Oliveira |
| Orientador(a): |
Abreu Filho, José Carlos Franco de |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Não Informado pela instituição
|
| Programa de Pós-Graduação: |
Não Informado pela instituição
|
| Departamento: |
Não Informado pela instituição
|
| País: |
Não Informado pela instituição
|
| Palavras-chave em Português: |
|
| Link de acesso: |
http://hdl.handle.net/10438/3935
|
Resumo: |
This dissertation is a study ofthe efficacy ofthe Indirect Cash Flow Method compared to the Direct Cash Flow and to the Uses and Sources Demonstration, as the most recommended tool to evaluate and measure the cash generation as compared to a specific time period. The theoretical framework, is based on Matarazzo (1998), Brigham and Houston (1999), Brasil and Brasil (1992), Sanvicente (1993), Assaf Neto (1991), Falcini (1992), Ross, Westerfield and Jaffe (1995), Hoji (2001), Brigham, Gapenski e Ehrhardt (2001), Campos (1999) e Gitman (2001). The main question was confirmed through an analysis of the financiaI reports of Petrobrás SI A, fiscal years 2001 and 2000. The results of the Indirect Cash Flow ofPetrobrás was compared to its Uses and Sources Demonstration. The study concludes that the indirect cash flow is a useful tool to qualitatively evaluate the capacity of cash generation, but limited to large companies, due to the necessity to have an integrated management information system in order to plan and analyze, which is not always observed in small companies. |
