ANÁLISE DAS DEMONSTRAÇÕES CONTÁBEIS PARA CONTRATAÇÃO DE EMPRÉSTIMOS BANCÁRIOS

Abstract

The present study envisions the need for analysis of accounting from of its information as a tool for studying heritage, making it a fundamental part of the tool making assertive decisions. The purpose of the analysis of the accounting accounts is to a clear and critical view of a company's equity, economic and financial situation, helping managers to have a better perspective of the real situation around financial health equity, making it possible to verify that one of the greatest needs of companies large and small is working capital and to obtain from this common resource business credit. Thus, the role of accounts is defined accounting in business management, based on the analysis of accounting accounts as tool in decision making. For the family in this article, a survey was conducted bibliography with authors of articles, books, rules, and laws dealing with analysis as an evaluation factor, the study applies this analytical form as an evaluation for the bank loan contracting. Therefore, it concludes whether it is possible to identify the risks through the analysis of the accounting accounts applied to the study of equity and thus creating a strategy that minimizes the risk of cost for companies, discovering the value of necessary loan and its best application