Uma análise da geração e distribuição de riqueza das empresas do setor da construção civil frente à crise econômica a partir da DVA e sua relação com o PIB

Abstract

During financial crises, economic activities are negatively impacted, interfering in the performance of companies. The civil construction sector apparently is one of those that suffer most from the crises. This work aims to analyze the performance of this sector through the wealth generated by the construction companies, whose shares are listed in B3 from the Added Value Statement disclosed in the period from 2014 to 2018, strongly marked by the economic crisis, and to analyze the distribution of wealth for the economic agents that interact with this sector. For this, the intentional sampling method was used and a sample of 19 companies was formed. This research has a quantitative approach and is classified as descriptive and documentary. For the analysis of each Added Value Statement item, the techniques of vertical and horizontal analysis were used as well as descriptive statistics. The tested linear regression model showed that PIB statistically is positively and significantly related to the wealth generated by the sector. At the end of this study, it is possible to affirm that the economic crisis that hit the country, in this period, had a significant influence on the poor performance of the sector, being necessary to be financed with the capital of third parties to remain in operation. It is also possible to verify that the period in which it presented the worst result was that of 2016 and that, in the following two years, there is an improvement in the performance of the construction companies, pointing to a possible recovery of the economy.