{"id":8467,"date":"2023-02-01T06:00:58","date_gmt":"2023-02-01T09:00:58","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=8467"},"modified":"2023-09-26T22:02:05","modified_gmt":"2023-09-26T22:02:05","slug":"indicadores-operacionais","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/02\/01\/indicadores-operacionais\/","title":{"rendered":"INDICADORES OPERACIONAIS"},"content":{"rendered":"<p><strong><img loading=\"lazy\" decoding=\"async\" class=\" alignleft\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/02\/04-IndicadoresAtividade.png\" width=\"342\" height=\"341\" \/>Voc\u00ea conhece os INDICADORES OPERACIONAIS ?<\/strong><\/p>\n<p>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<ul>\n<li>Prazo M\u00e9dio de Rota\u00e7\u00e3o dos Estoques &#8211; PMRE<\/li>\n<li>Prazo M\u00e9dio de Recebimento de Vendas &#8211; PMRV<\/li>\n<li>Prazo M\u00e9dio de Pagamento das Compras &#8211; PMPC<\/li>\n<\/ul>\n<p>A an\u00e1lise dos <strong>indicadores operacionais<\/strong>, tamb\u00e9m conhecidos como <strong>indicadores de atividade<\/strong>, 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>\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<ul>\n<li>Ciclo Operacional Superavit\u00e1rio (COS)<\/li>\n<li>Ciclo Operacional Deficit\u00e1rio (COD)<\/li>\n<\/ul>\n<p>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 Capitulo 12 An\u00e1lise Atrav\u00e9s de Indicadores ou Quocientes<\/p>\n<p>SILVA, Alexandre Alcantara da. <strong>Estrutura, an\u00e1lise e interpreta\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis<\/strong>. 5. ed. S\u00e3o Paulo: Atlas, 2017 (p. 138 a 144)<\/p>\n<hr \/>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/02\/01\/indicadores-operacionais\/#Estrutura_Analise_e_Interpretacao_das_Demonstracoes_Contabeis\" >Estrutura, An\u00e1lise e Interpreta\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Estrutura_Analise_e_Interpretacao_das_Demonstracoes_Contabeis\"><\/span><strong>Estrutura, An\u00e1lise e Interpreta\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>5\u00aa edi\u00e7\u00e3o\u00a0<\/strong>Ampliada e revisada conforme Lei n\u00ba 11.638\/2007, Lei n\u00ba 11.941\/2009, e\u00a0<strong>Pronunciamentos do CPC.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignleft\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2017\/07\/capa-5a-234x300.png\" alt=\"5A EDI\u00c7\u00c3O\" width=\"137\" height=\"176\" \/><\/strong>O livro oferece uma abordagem da An\u00e1lise das Demonstra\u00e7\u00f5es Cont\u00e1beis em uma\u00a0 sequ\u00eancia l\u00f3gica e abrangente para o estudo da disciplina.<\/p>\n<p style=\"text-align: justify;\">O texto desta 5\u00aa edi\u00e7\u00e3o foi revisto e ampliado, estando de acordo com as recentes altera\u00e7\u00f5es introduzidas na Lei das Sociedades An\u00f4nimas (Lei n\u00ba 6.404\/1976), decorrentes do processo de converg\u00eancia do Brasil \u00e0s normas internacionais de Contabilidade, e com as respectivas normas do Conselho Federal de Contabilidade (CFC) e Pronunciamentos do Comit\u00ea de Pronunciamentos Cont\u00e1beis (CPC).<\/p>\n<p style=\"text-align: justify;\">Para facilitar a compreens\u00e3o da teoria, os conceitos apresentados ao longo do livro s\u00e3o ilustrados com a apura\u00e7\u00e3o dos indicadores da Cia. Lucro Certo, empresa cujas demonstra\u00e7\u00f5es cont\u00e1beis completas s\u00e3o apresentadas na Parte IV, assim como os indicadores cont\u00e1beis dos seus principais concorrentes.<\/p>\n<p style=\"text-align: justify;\">Como suporte acad\u00eamico, o leitor conta com uma\u00a0<strong>planilha eletr\u00f4nica<\/strong> que automatiza os c\u00e1lculos dos indicadores abordados na obra e gera v\u00e1rios relat\u00f3rios de an\u00e1lise, dispon\u00edvel no site &lt;www.grupogen.com.br&gt;.<\/p>\n<ul>\n<li>Confira\u00a0<a href=\"http:\/\/sumarios.grupogen.com.br\/csa\/9788597011999_SUM.pdf?_ga=2.189801896.204647214.1618578754-490561148.1612197719&amp;_gac=1.121243130.1617305641.CjwKCAjw3pWDBhB3EiwAV1c5rGXcRaN3S5jpAcJU3sF6VAz4Fv7KIVluV4Lch_g51rF_ey4Ix6MqMRoCyj4QAvD_BwE\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>AQUI<\/strong><\/a> o sum\u00e1rio completo do livro.<\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%; height: 99px;\">\n<tbody>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; height: 23px; text-align: center;\"><strong>Capa Comum<\/strong><\/td>\n<td style=\"width: 50%; height: 23px; text-align: center;\"><strong>E-book Kindle<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 76px;\">\n<td style=\"width: 50%; height: 76px; text-align: center;\"><a href=\"https:\/\/www.amazon.com.br\/dp\/8597011998\/ref=as_sl_pc_qf_sp_asin_til?tag=vendalivros-20&amp;linkCode=w00&amp;linkId=8670d634ef3ad315e953b4aad78eb883&amp;creativeASIN=8597011998\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3106\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2015\/10\/comprar.jpg\" alt=\"\" width=\"114\" height=\"49\" \/><\/a><\/td>\n<td style=\"width: 50%; height: 76px; text-align: center;\"><a href=\"https:\/\/www.amazon.com.br\/dp\/B074N7C4G2\/ref=as_sl_pc_qf_sp_asin_til?tag=vendalivros-20&amp;linkCode=w00&amp;linkId=304f6f285014d2f619654a2e044c0c1b&amp;creativeASIN=B074N7C4G2\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3106\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2015\/10\/comprar.jpg\" alt=\"\" width=\"114\" height=\"49\" \/><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><strong>SUM\u00c1RIO<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100%;\"><strong>Parte I \u2013 Introdu\u00e7\u00e3o<\/strong><\/p>\n<ul>\n<li>1. Conceitos Introdut\u00f3rios<\/li>\n<li>2. Vis\u00e3o da hist\u00f3ria recente da Contabilidade e da An\u00e1lise das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/li>\n<li>3. Caracter\u00edsticas Qualitativas da Informa\u00e7\u00e3o Cont\u00e1bil<\/li>\n<li>4. Estrutura e Divulga\u00e7\u00e3o das Demonstra\u00e7\u00f5es Cont\u00e1beis no Brasil<\/li>\n<li>5. Informa\u00e7\u00f5es, Relat\u00f3rios e Pareceres que acompanham as Demonstra\u00e7\u00f5es Cont\u00e1beis<\/li>\n<li>6. Demonstra\u00e7\u00f5es e Informa\u00e7\u00f5es Cont\u00e1beis n\u00e3o Obrigat\u00f3rias<\/li>\n<\/ul>\n<p><strong>Parte II \u2013 Preparando-se para a an\u00e1lise<\/strong><\/p>\n<ul>\n<li>7. Padroniza\u00e7\u00e3o, Consolida\u00e7\u00e3o e Qualidade das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/li>\n<li>8. Etapas da An\u00e1lise das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/li>\n<li>9. O uso de ferramentas eletr\u00f4nicas no processo de An\u00e1lise de Demonstra\u00e7\u00f5es Cont\u00e1beis<\/li>\n<\/ul>\n<p><strong>Parte III \u2013 An\u00e1lise das demonstra\u00e7\u00f5es cont\u00e1beis<\/strong><\/p>\n<ul>\n<li>10. Metodologias de An\u00e1lise das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/li>\n<li>11. An\u00e1lise Horizontal e Vertical<\/li>\n<li>12. An\u00e1lise atrav\u00e9s de Indicadores ou Quocientes<\/li>\n<li>13. Estudo da Alavancagem<\/li>\n<li>14. An\u00e1lise da Necessidade de Capital de Giro<\/li>\n<li>15. Modelos Estat\u00edsticos de Previs\u00e3o de Insolv\u00eancia<\/li>\n<li>16. Elabora\u00e7\u00e3o do Relat\u00f3rio de An\u00e1lise das Demonstra\u00e7\u00f5es Cont\u00e1beis<\/li>\n<\/ul>\n<p><strong>Parte IV \u2013 Estudo de casos<\/strong><\/p>\n<ul>\n<li>17. Estudo Dirigido de Caso<\/li>\n<li>18. Empresa exemplo: Cia Lucro Certo<\/li>\n<\/ul>\n<p><strong>PARTE V \u2013 Materiais Complementares<\/strong><\/p>\n<ul>\n<li>19. Guia do usu\u00e1rio da Planilha An\u00e1lise Financeira<\/li>\n<\/ul>\n<p><strong>Anexos<\/strong><\/p>\n<ul>\n<li>Anexo A. Quadro Resumo dos \u00cdndices e Quocientes<\/li>\n<li>Anexo B. Siglas e Abreviaturas<\/li>\n<li>Anexo C. Documentos CPC ciados no Livro<\/li>\n<\/ul>\n<p><strong>Refer\u00eancias<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><strong style=\"font-size: 16px; background-color: #ffffff;\">APLICA\u00c7\u00c3O<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100%;\">Livro-texto para a disciplina An\u00e1lise das Demonstra\u00e7\u00f5es Cont\u00e1beis e equivalentes dos cursos de Ci\u00eancias Cont\u00e1beis, Administra\u00e7\u00e3o e Economia. Leitura complementar para as disciplinas Administra\u00e7\u00e3o Financeira e Contabilidade Societ\u00e1ria. Indicado para programas de atualiza\u00e7\u00e3o e reciclagem profissional e de refer\u00eancia para cursos de p\u00f3s-gradua\u00e7\u00e3o, concursos p\u00fablicos e de prepara\u00e7\u00e3o para o Exame de Sufici\u00eancia do CFC.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><a rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1616 size-full\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2015\/10\/bt-mat-suplem.gif\" alt=\"bt-mat-suplem\" width=\"189\" height=\"38\" border=\"2\" \/><\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100%;\">O livro \u00e9 enriquecido com material complementar que servem de apoio para execu\u00e7\u00e3o dos roteiros de an\u00e1lise propostos.<\/p>\n<ul>\n<li>Planilha An\u00e1lise Financeira (Em Excel) : Cia. Lucro Certo<\/li>\n<li>Planilha An\u00e1lise Financeira (Em Excel) : Sem Dados<\/li>\n<li>Pap\u00e9is de Trabalho<\/li>\n<\/ul>\n<p>O acesso aos materiais suplementares \u00e9 gratuito. Basta que o leitor se cadastre no site do Grupo Gen (<a href=\"http:\/\/www.grupogen.com.br\/\" target=\"_blank\" rel=\"noopener noreferrer\">www.grupogen.com.br<\/a>), fa\u00e7a seu login e clique em Ambiente de Aprendizagem, no menu superior do lado direito. \u00c9 r\u00e1pido e f\u00e1cil.<\/p>\n<p>Caso haja dificuldade de acesso, entre em contato com o SAC do Grupo Gen (<a href=\"mailto:sa*@**********om.br\" data-original-string=\"NAYvfcJr4WD7kdK8I6UhDQ==da5ZpvSXnAnPDqEeXaCmk2Jvc8gyookd+zRasI4WwkX5s8=\" title=\"This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.\" target=\"_blank\" rel=\"noopener noreferrer\"><span \n                data-original-string='PY\/6QyT0KHDbQ1R4JLYXAw==da5lcC9eJVsH69h+DNQNzzYvZXGP7EPtnH1pCSsQx5VhBw='\n                class='apbct-email-encoder'\n                title='This contact has been encoded by Anti-Spam by CleanTalk. Click to decode. To finish the decoding make sure that JavaScript is enabled in your browser.'>sa<span class=\"apbct-blur\">*<\/span>@<span class=\"apbct-blur\">**********<\/span>om.br<\/span><\/a>).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Voc\u00ea conhece os INDICADORES OPERACIONAIS ? O Ciclo Operacional compreende o per\u00edodo de tempo necess\u00e1rio<\/p>\n","protected":false},"author":1,"featured_media":10646,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,46,142],"tags":[],"class_list":["post-8467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analise-de-balanco","category-contabilidade-gerencial","category-mercado-de-capitais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>INDICADORES OPERACIONAIS - 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\/2023\/02\/01\/indicadores-operacionais\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"INDICADORES OPERACIONAIS - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Voc\u00ea conhece os INDICADORES OPERACIONAIS ? 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