Tamanho da fonte: 

The financial atmosphere is an environment of uncertainty and, in several times of great oscillation, which ends up making the decision-making, by the financial managers, complicated and complex. In the current scenario it is necessary that the professionals in charge of the financial area are updated about the financial information of the companies in which they operate, so that they do not face unforeseen events that may directly affect the company's performance, since one of the major purposes of financial management is maximize the wealth, seeking to minimize costs. The present study sought to approach the financial statements, having as a specificity the study of liquidity and activity indices, showing, through these indicators, the capacity of listed companies in the São Paulo Stock Exchange of the basic materials sector to pay off their short and long- term debt, as well as demonstrate whether it makes payment to its suppliers before or after receiving for the sale of products.

Liquidity indices, activity indices, basic materials.