Análise de liquidez ponderada como ferramenta para gestão de capital de giro: um estudo nas empresas da B3

Abstract

Working capital management and knowledge about liquidity indicators are fundamental for financial control within a company. Therefore, the objective of this study is to analyze the impact of using weighted liquidity on working capital management in companies listed on B3. The research addresses the need for a more in-depth analysis of liquidity indices and working capital management within companies. For this purpose, companies listed on the Bovespa Index (Ibovespa B3) were used in the portfolio from September to December 2024, with the aim of expanding the forms of liquidity verification, as well as improving the management and control of working capital. The methodology applied consists of a quantitative analysis, calculating weighted liquidity indices and comparing them to traditional liquidity indices, based on financial data extracted from the financial statements of companies in the Bovespa Index portfolio. The results indicated that weighted liquidity can offer a more adjusted and accurate view of the company's reality, since the results found present variations in some of the indicators analyzed. This approach contributes to working capital management and more adequate financial control, thus assisting in decision making.