USE OF ECONOMIC-FINANCIAL INDEXES’ TO MEASURE THE PERFORMANCE OF COMPANIES CLASSIFIED IN THE CONSUMER GOODS SECTOR OF THE NEW YORK STOCK EXCHANGE (NYSE)

Abstract

The objective of this study is to demonstrate the economic-financial indexes’ behavior, as a tool for business management performance evaluation of the companies classified in the consumer goods sector of New York Stock Exchange (Nyse). To do so, this study was developed through a quantitative survey, with procedures supported by documentary research. The data, obtained through financial statements published by companies, were treated using descriptive statistic and nonparametric statistic (Kruskal-Wallis test), seeking to demonstrate statistical significant differences between the several segments that compose the consumer goods sector of the Nyse. The results obtained show that the group of goods household, leisure and personal differ significantly from the others in relation to liquidity indicators. However, the capital structure Indicators stands out negatively the tobacco group with the highest dependence on third party capital in 2008 and 2009. Lastly, in relation to profitability indicators, the group of tobacco stands out positively from the others groups both in the net margin, as in return on assets. These findings contribute to disseminate knowledge about the performance of companies that hold shares on Nyse and, furthermore, demonstrate the importance of using these indicators as a means of measure the performance of companies and, therefore, be considered as a very important mechanism for internal control.