A lucratividade inerente e implícita no estoque na análise de liquidez estática

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DOI: https://doi.org/10.1590/S1415-65552004000400008
Keywords:
static liquidity, inventory, implicit and inherit profitability, dynamic optimization

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Adail Marcos Lima da Silva
Universidade Federal da Paraíba
Guilherme de Albuquerque Cavalcanti
Universidade de Grenoble

Abstract

The mainly target of this work is to solve the static perspective on a process to optimize the inventory manipulation at the traditional liquidity analysis. Specifically, the inventory liquidity margin has been used to correct stock on hand, announcing the switch of static for dynamic way. This article presents theoretical reference about solvency and liquidity analysis and which relation the profitability has with these factors. This research is theoretical and guides a profitability insertion on traditional calculations of net work capital, general liquidity, immediately liquidity and Kanitz liquidity, that if was mathematically changed would be adapt to the dynamic's logic, what would allow the calculation of more reliable values to the short time limit's solvency measurement.

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How to Cite
Silva, A. M. L. da, & Cavalcanti, G. de A. (1). A lucratividade inerente e implícita no estoque na análise de liquidez estática. Journal of Contemporary Administration, 8(4), 139-160. https://doi.org/10.1590/S1415-65552004000400008
Issue
Vol. 8 No. 4 (2004): Oct/Dec - 2004
Section
Articles

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Author Biographies

Adail Marcos Lima da Silva, Universidade Federal da Paraíba

Mestre em Administração pela Universidade Federal da Paraíba (UFPB). Professor do Instituto de Educação Superior da Paraíba (IESP) e instrutor de cursos de Matemática Financeira com e sem HP-12C, Análise de Investimentos Econômicos e Financeiros, Administração Financeira e Análise das Demonstrações Contábeis. Suas áreas de interesse em pesquisa são métodos quantitativos, custos, economia, finanças e análise de balanços.

Guilherme de Albuquerque Cavalcanti, Universidade de Grenoble

Doutor em Economia pela Universidade de Grenoble/França. Professor Adjunto do Departamento de Economia da Universidade Federal da Paraíba (UFPB) e dos cursos de Mestrado em Economia do CME/PPGE/UFPB, Mestrado em Administração do CMA/PPGA/UFPB e Mestrado em Engenharia de Produção do CMEP/PPGE/UFPB. Suas áreas de interesse em pesquisa são economia industrial, economia de empresas, finanças, análise de balanços e métodos de pesquisa.