{"id":6758,"date":"2019-06-28T07:00:15","date_gmt":"2019-06-28T10:00:15","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6758"},"modified":"2019-06-28T07:00:15","modified_gmt":"2019-06-28T10:00:15","slug":"analise-de-balanco-indicadores-de-atividade","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2019\/06\/28\/analise-de-balanco-indicadores-de-atividade\/","title":{"rendered":"An\u00e1lise de Balan\u00e7o: Indicadores de Atividade"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/04-IndicadoresAtividade-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-6759 alignleft\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/04-IndicadoresAtividade-1-300x300.png\" alt=\"\" width=\"300\" height=\"300\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/04-IndicadoresAtividade-1-300x300.png 300w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/04-IndicadoresAtividade-1-150x150.png 150w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2019\/06\/04-IndicadoresAtividade-1.png 525w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a>O Ciclo Operacional compreende o per\u00edodo de tempo necess\u00e1rio para a aquisi\u00e7\u00e3o de mercadorias ou mat\u00e9ria-prima, estocagem, produ\u00e7\u00e3o, distribui\u00e7\u00e3o e recebimento do valor correspondente \u00e0s suas vendas.<\/p>\n<p style=\"text-align: justify;\">A an\u00e1lise dos indicadores de atividade est\u00e1 associada de forma estreita com a an\u00e1lise dos indicadores de liquidez, considerando que n\u00e3o basta apenas identificar o volume de recursos ou meios de pagamento dispon\u00edveis na empresa para fazer frente aos compromissos assumidos, mas sobretudo identificar a velocidade com que esses recursos se convertem em valores dispon\u00edveis.<\/p>\n<p style=\"text-align: justify;\">\u00c9 poss\u00edvel mensurar os ciclos econ\u00f4mico e financeiro de uma empresa a partir dos dados extra\u00eddos de seu Balan\u00e7o Patrimonial e Demonstra\u00e7\u00e3o de Resultados. Esses ciclos ser\u00e3o determinados a partir da identifica\u00e7\u00e3o dos prazos m\u00e9dios \u2013 ou seja, o n\u00famero de dias (rota\u00e7\u00e3o) em que ela leva para vender seus estoques, receber de seus clientes e efetuar o pagamento a seus fornecedores.<\/p>\n<p style=\"text-align: justify;\">Na apura\u00e7\u00e3o desses ciclos devemos observar que, caso a empresa tenha algum tipo de sazonalidade em suas atividades, o resultado obtido poder\u00e1 apresentar distor\u00e7\u00f5es. Dessa forma, o ideal \u00e9 obter o valor dos saldos mensais ou trimestrais (estoques, contas a receber e fornecedores) e assim extrair o saldo m\u00e9dio.<\/p>\n<p>Para saber mais confira o <strong>Capitulo 12 An\u00e1lise Atrav\u00e9s de Indicadores ou Quocientes<\/strong><br \/>\nSILVA, Alexandre Alcantara da. <a href=\"http:\/\/alcantara.pro.br\/portal\/livro\/\" target=\"_blank\" rel=\"noopener noreferrer\">Estrutura, an\u00e1lise e interpreta\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis<\/a>. 5. ed. S\u00e3o Paulo: Atlas, 2017 (p. 138)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Ciclo Operacional compreende o per\u00edodo de tempo necess\u00e1rio para a aquisi\u00e7\u00e3o de mercadorias ou<\/p>\n","protected":false},"author":1,"featured_media":6759,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-6758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analise-de-balanco"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>An\u00e1lise de Balan\u00e7o: Indicadores de Atividade - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2019\/06\/28\/analise-de-balanco-indicadores-de-atividade\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"An\u00e1lise de Balan\u00e7o: Indicadores de Atividade - 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