It is important in this item to evaluate the standardized countable procedures for the sector, the chart of accounts, the treatment of the inflation adopted in the demonstratives etc. Source: Eric Kuby. (Assaf, 2007, p.59) C. Horizontal and Vertical Analysis the application of these techniques has for basic objective the evaluation of the countable demonstratives for the evolution of its values throughout the time (horizontal analysis), and for the relative participation of each value in relation to a total (vertical analysis). (Assaf, 2007, p.59) D. Analysis of the Liquidity the study of the liquidity aims at to know the capacity of payment of the company, that is, its financial conditions to cover in the expiration all its assumed passive commitments. It discloses, still, the financial balance and its necessity of investment in turn capital.
(Assaf, 2007, p.59) E. Analysis of the Indebtedness basically Evaluates the ratio of proper resources and third kept by the company, its financial dependence for debts of short term, the nature of its liabilities and its financial risk. (Assaf, 2007, p.59) F. Analysis of Yield and Profitability a economic evaluation of the performance of the company, dimensionando the return on the carried through investments and the profitability presented for the sales. (Assaf, 2007, p.59) G. Analysis of Value Evaluates the capacity of the company to not only generate net profits, but also economic value to its shareholders.
For in such a way, they are used diverse metric of value applied to the countable demonstratives, that identify the aggregate wealth. (Assaf, 2007, p.59) H. Conclusions Although each item of the considered project of analysis to provide specific conclusions, this final part must be presented conclusive, developing sucintamente the effective situation economic-financier of the company and its perspectives of performance. (Assaf, 2007, p.59) 2,9 Users of the Analysis of Assaf Rockings (2007) understand that the analysis of the countable demonstrations of a company can take care of to the different objectives consonant the interests of its some users or physical or legal people who present some type of relationship with the company.