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Resumo(s)
O trabalho é um estudo de caso do Grupo Inditex e tem como objetivo compará-lo com o setor de retalho do vestuário e perceber quais os efeitos da recente crise nos resultados, uma vez que o Grupo contrariou as tendências previstas e alcançou lucros e crescimento de vendas inesperadas no período de crise financeira.
Foi realizada uma análise qualitativa ao conteúdo às notícias publicadas sobre a Inditex de 2000 a 2014 e aos seus relatórios de contas ao longo deste período. A análise quantitativa baseou-se no teste de igualdade de médias entre a Inditex e algumas empresas cotadas do setor, antes e após crise, utilizando as variáveis Vendas/Ativo, Return On Assets (ROA), Return On Sales (ROS) e Return On Equity (ROE).
Concluiu-se que a Inditex não foi afetada pela crise nas variáveis ROA, ROE e Endividamento e que foi superior à performance do setor, que no período que antecedeu a crise que no período posterior. Conseguindo ainda melhorar no período após crise a média do seu ROA, ROS e Endividamento.
The work is a case study of Inditex and aims to compare it with the retail sector clothing and realize that the Group effects of the recent crisis in the results, as the Group bucked the trends set and achieved profits and growth unexpected sales in the period of financial crisis. A qualitative analysis of the content to the news published about Inditex 2000-2014 and their audit reports over this period was performed. The quantitative analysis was based on the equality of means test between Inditex and some listed companies in the industry before and after the crisis, using the variables Sales / Assets, Return On Assets, Resturn On Sales and Return On Equity. It was concluded that Inditex was not affected by the crisis in ROA, ROE and debt variables and that was superior to industry performance, both in the period before the crisis either in the later period. Getting further improve in the period after the crisis your average ROA, ROS and Debt.
The work is a case study of Inditex and aims to compare it with the retail sector clothing and realize that the Group effects of the recent crisis in the results, as the Group bucked the trends set and achieved profits and growth unexpected sales in the period of financial crisis. A qualitative analysis of the content to the news published about Inditex 2000-2014 and their audit reports over this period was performed. The quantitative analysis was based on the equality of means test between Inditex and some listed companies in the industry before and after the crisis, using the variables Sales / Assets, Return On Assets, Resturn On Sales and Return On Equity. It was concluded that Inditex was not affected by the crisis in ROA, ROE and debt variables and that was superior to industry performance, both in the period before the crisis either in the later period. Getting further improve in the period after the crisis your average ROA, ROS and Debt.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
crise Inditex performance teste de médias setor retalho de vestuário crisis performance equality of means retail clothing industry crisis, Inditex, performance, equality of means, retail clothing industry
Contexto Educativo
Citação
Sobral, Cátia da Conceição Silva (2014). "O setor de retalho do vestuário : impacto da crise e caso Inditex". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão
