<b>Accounting demonstration analysis and macroeconomic Factors</b> - doi: 10.4025/enfoque.v28i2.9799

Abstract

The aim of this study was to work out a report of analysis that consider, besides the numbers and accounting information inpublished reports, the external factors of macroeconomic nature. The choice was the Gradient company, and the period ofthe analysis included the last four sets of reports: 2003, 2004, 2005 and 2006. This study was classified as descriptive,relate to as a case study. Literature search was conducted simultaneously: the Internet, in books and scientific articles. Inpreparing the report of analysis was important to understand the sector of the economy in which the company analyzed isinserted, the behavior of external variables, mainly the nature of macroeconomic, affecting in their strategies. Theconclusion was that in the analyzed period the company achieved significant growth in your sales, due to favorablemacroeconomic scenario. But neglect is crucial variables: the financial debt that was already high up aggravated, the costof sales, specifically the distribution, increased significantly, and the quality of the products manufactured was questioned,due to the uncontrolled spending on technical assistance . The continuity of the company started to depend crucially onthree lines of action of the managers: renegotiation of debts, review the production process and means of distribution of theproducts manufactured.