Análise econômica e financeira das demonstrações contábeis da empresa Petrobrás S.A. referente ao ano de 2019 e 2020, conforme NBC TG 26

Abstract

This work has as its main theme, the analysis of the financial statements of the company Petróleo Brasileiro S.A. (Petrobras), through the financial and economic indicators, which in turn, work as tools to support management accounting, contributing to managers in their takings. Of decision, taking into account the period presented for the statements, which was 2019 and 2020, with the focus being the COVID-19 pandemic period, which began in 2020. Initially, a survey of relevant concepts for understanding the above objective, a bibliographic research was carried out to understand a little of the main accounting statements according to NBC TG 26, and the main economic and financial indicators, so that the necessary analyzes can be made to understand the statements accounting of the state-owned company. The results obtained showed that the financial and economic indicator, due to its representations in percentages, it was possible to have a clear view of the oscillation that occurred during the pandemic period, and how their economies decreased, being possible to visualize the negative result obtained in the year 2020.