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Eficiência econômico-financeira de empresas de capital Aberto do setor de serviços educacionais no Brasil

Author

Listed:
  • Débora Cristina da Silva Ramos
  • Júlia Alves e Souza
  • Douglas José Mendonça

Abstract

Este trabalho objetivou avaliar e comparar a eficiência econômico-financeira das empresas de capital aberto do setor de Serviços Educacionais do Brasil, no período de 2012 a 2017. A eficiência foi mensurada pelo método da Análise Envoltória de Dados (DEA), e foram analisadas quatro empresas ativas na B3. Na primeira etapa da análise de dados, foram calculados indicadores econômico-financeiros classificados como inputs (“Custo das Vendas e dos Serviços†e “Despesas Operacionais†e output (“Lucro Operacional†). Já na segunda etapa, foram feitas análises das notas explicativas às demonstrações contábeis. Os resultados mostraram que, no período analisado, a Kroton foi a empresa mais eficiente.

Suggested Citation

  • Débora Cristina da Silva Ramos & Júlia Alves e Souza & Douglas José Mendonça, 2019. "Eficiência econômico-financeira de empresas de capital Aberto do setor de serviços educacionais no Brasil," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 255, may.
    • Handle: RePEc:erv:observ:y:2019:i:255:67
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