APPLICATION OF THE KANITZ METHOD TO CHECK SOLVENCY IN OI S/A AND TIM S/A COMPANIES

Abstract

Analyzing a company's financial statements in detail, improves the manager's perception for decision making. This research reveals a tool that assists in this analysis and aims to identify the degree of solvency or insolvency of companies in the telecommunications sector through the Kanitz method. Kanitz's thermometer was created from data and statistical experiments evaluating companies and their performance, being used as a financial management tool to analyze companies. This research is classified as quali-quanti and this work will use data from the companies Tim S / A and Oi S / A, two of the main companies in the telecommunications sector in Brazil. The data will be inserted in the formulas of the method, which will result in the necessary information and finally indicate the position that each entity is in order to generate information so that a graph can be made for each company, thus generating information to be used in monitoring and management, keeping the particularities of each company.