A Gestão e Administração Financeira no mundo contemporâneo Vol. 2

Abstract

Coffee culture is of enormous importance to Brazil, both in economic and historical terms. Small coffee producers play a key role in the sector. However, these producers face significant challenges, especially the lack of access to credit, which limits their investments in coffee production and quality improvement. In this context, economic-financial analysis is a valuable tool to help small producers obtain credit. The objective of this work was to carry out an economic-financial analysis of an Arabica coffee producing property in Araxá, MG, in 2022, using financial statements, such as the Income Statement (DRE) and the Balance Sheet (BP), to collect relevant data. Based on this information, financial indicators were calculated and analyzed, such as indebtedness, profitability, profitability, liquidity and solvency. The vertical analysis of the DRE made it possible to identify the structure of costs and expenses, as well as the percentage share of each item in relation to total revenue. Based on the results obtained, it was concluded that the analyzed property is economically viable and capable of fulfilling its financial obligations. However, it is necessary to constantly monitor financial indicators, improve operational efficiency and seek new business opportunities to increase profitability. The survey reinforces the importance of proper financial management for the company’s long-term sustainability. The study demonstrated the relevance of economic- financial analysis in identifying the strengths and weaknesses of the property’s financial management, providing subsidies for the elaboration of improvement strategies.