MANAGEMENT ACCOUNTING: ANALYSIS OF THE FINANCIAL STATEMENTS OF COMPANIES IN THE BANKING SECTOR IN THE PERIOD OF 2023

Abstract

This research paper aims to explore the effectiveness of the analysis of financial statements as a tool for decision-making in investments. The analysis of financial statements in banking institutions is an essential tool for decision-making in investments. This analysis allows managers and investors to understand the financial health of the institution, identify trends and make predictions about future performance. Starting from the question: What data can be extracted from the balance sheets published by banking institutions to help investors in B3 bank shares? The general objective of the paper is to analyze the economic and financial aspect of companies in the banking sector. The specific objectives are to analyze the economic and financial aspect of companies in the banking sector through the financial statements, highlight the main information found in the balance sheets of banking companies, and show the relevance of the analysis as an essential resource for investors in this business sector to have security in their investment. The research approach is quantifiable data, thus, the methodology is quantitative, where the analyses will be based on bibliographical references, documents, scientific articles, books and specialized websites. This study aims to understand the techniques and results of the analysis of the company's economic indicators for decision-making.