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Lista de Fórmulas para Cálculo de Indicadores Contábeis

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LISTA DE FÓRMULAS PARA CÁLCULO DOS INDICADORES 
 
𝑳𝑰𝑸𝑼𝑰𝑫𝑬𝒁 𝑰𝑴𝑬𝑫𝑰𝑨𝑻𝑨 =
𝑫𝑰𝑺𝑷𝑶𝑵Í𝑽𝑬𝑳
𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬
 
 
 
𝑳𝑰𝑸𝑼𝑰𝑫𝑬𝒁 𝑪𝑶𝑹𝑹𝑬𝑵𝑻𝑬 =
𝑨𝑻𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬
𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬
 
 
 
𝑳𝑰𝑸𝑼𝑰𝑫𝑬𝒁 𝑺𝑬𝑪𝑨 =
(𝑨𝑻𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 − 𝑬𝑺𝑻𝑶𝑸𝑼𝑬)
𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬
 
 
 
𝑳𝑰𝑸𝑼𝑰𝑫𝑬𝒁 𝑮𝑬𝑹𝑨𝑳 =
(𝑨𝑻𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 + 𝑹𝑬𝑨𝑳𝑰𝒁Á𝑽𝑬𝑳 𝑨 𝑳𝑶𝑵𝑮𝑶 𝑷𝑹𝑨𝒁𝑶)
(𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 + 𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑵Ã𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬)
 
 
 
 
𝑬𝑵𝑫𝑰𝑽𝑰𝑫𝑨𝑴𝑬𝑵𝑻𝑶 𝑮𝑬𝑹𝑨𝑳 =
(𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 + 𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑵Ã𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬)
𝑨𝑻𝑰𝑽𝑶 𝑻𝑶𝑻𝑨𝑳
 
 
 
 
𝑪𝑶𝑴𝑷𝑶𝑺𝑰ÇÃ𝑶 𝑫𝑶 𝑬𝑵𝑫𝑰𝑽𝑰𝑫𝑨𝑴𝑬𝑵𝑻𝑶 =
𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬
(𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 + 𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑵Ã𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬)
 
 
 
𝑰𝑴𝑶𝑩𝑰𝑳𝑰𝒁𝑨ÇÃ𝑶 𝑫𝑶 𝑪𝑨𝑷𝑰𝑻𝑨𝑳 𝑷𝑹Ó𝑷𝑹𝑰𝑶 =
(𝑨𝑻𝑰𝑽𝑶 𝑵Ã𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 − 𝑹𝑬𝑨𝑳𝑰𝒁Á𝑽𝑬𝑳 𝑨 𝑳𝑶𝑵𝑮𝑶 𝑷𝑹𝑨𝒁𝑶)
𝑷𝑨𝑻𝑹𝑰𝑴Ô𝑵𝑰𝑶 𝑳Í𝑸𝑼𝑰𝑫𝑶
 
 
 
𝑰𝑴𝑶𝑩𝑰𝑳𝑰𝒁𝑨ÇÃ𝑶 𝑹𝑬𝑪𝑼𝑹𝑺𝑶𝑺 𝑵Ã𝑶 𝑪𝑶𝑹𝑹𝑬𝑵𝑻𝑬𝑺 =
(𝑨𝑻𝑰𝑽𝑶 𝑵Ã𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 − 𝑹𝑬𝑨𝑳𝑰𝒁Á𝑽𝑬𝑳 𝑨 𝑳𝑶𝑵𝑮𝑶 𝑷𝑹𝑨𝒁𝑶)
(𝑷𝑨𝑻𝑹𝑰𝑴Ô𝑵𝑰𝑶 𝑳Í𝑸𝑼𝑰𝑫𝑶 + 𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑵Ã𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬)
 
 
 
𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑶𝑵𝑬𝑹𝑶𝑺𝑶 𝑺𝑶𝑩𝑹𝑬 𝑨𝑻𝑰𝑽𝑶 =
(𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 𝑭𝑰𝑵𝑨𝑵𝑪𝑬𝑰𝑹𝑶 + 𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑵Ã𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬)
𝑨𝑻𝑰𝑽𝑶 𝑻𝑶𝑻𝑨𝑳
 
 
𝑴𝑨𝑹𝑮𝑬𝑴 𝑩𝑹𝑼𝑻𝑨 =
𝑳𝑼𝑪𝑹𝑶 𝑩𝑹𝑼𝑻𝑶
𝑹𝑬𝑪𝑬𝑰𝑻𝑨 𝑶𝑷𝑬𝑹𝑨𝑪𝑰𝑶𝑵𝑨𝑳 𝑳Í𝑸𝑼𝑰𝑫𝑨
𝒙 𝟏𝟎𝟎 
 
 
𝑴𝑨𝑹𝑮𝑬𝑴 𝑶𝑷𝑬𝑹𝑨𝑪𝑰𝑶𝑵𝑨𝑳 =
𝑳𝑼𝑪𝑹𝑶 𝑨𝑵𝑻𝑬𝑺 𝑫𝑶𝑺 𝑻𝑹𝑰𝑩𝑼𝑻𝑶𝑺 𝑺𝑶𝑩𝑹𝑬 𝑶 𝑳𝑼𝑪𝑹𝑶
𝑹𝑬𝑪𝑬𝑰𝑻𝑨 𝑶𝑷𝑬𝑹𝑨𝑪𝑰𝑶𝑵𝑨𝑳 𝑳Í𝑸𝑼𝑰𝑫𝑨
𝒙 𝟏𝟎𝟎 
 
𝑴𝑨𝑹𝑮𝑬𝑴 𝑳Í𝑸𝑼𝑰𝑫𝑨 =
𝑳𝑼𝑪𝑹𝑶 𝑳Í𝑸𝑼𝑰𝑫𝑶
𝑹𝑬𝑪𝑬𝑰𝑻𝑨 𝑶𝑷𝑬𝑹𝑨𝑪𝑰𝑶𝑵𝑨𝑳 𝑳Í𝑸𝑼𝑰𝑫𝑨
𝒙 𝟏𝟎𝟎 
 
 
𝑹𝑬𝑵𝑻𝑨𝑩𝑰𝑳𝑰𝑫𝑨𝑫𝑬 𝑫𝑶 𝑷𝑨𝑻𝑹𝑰𝑴Ô𝑵𝑰𝑶 𝑳Í𝑸𝑼𝑰𝑫𝑶 =
𝑳𝑼𝑪𝑹𝑶 𝑳Í𝑸𝑼𝑰𝑫𝑶
𝑷𝑨𝑻𝑹𝑰𝑴Ô𝑵𝑰𝑶 𝑳Í𝑸𝑼𝑰𝑫𝑶
𝒙 𝟏𝟎𝟎 
 
 
𝑹𝑬𝑵𝑻𝑨𝑩𝑰𝑳𝑰𝑫𝑨𝑫𝑬 𝑫𝑶𝑺 𝑰𝑵𝑽𝑬𝑺𝑻𝑰𝑴𝑬𝑵𝑻𝑶𝑺 =
𝑳𝑼𝑪𝑹𝑶 𝑳Í𝑸𝑼𝑰𝑫𝑶
𝑨𝑻𝑰𝑽𝑶 𝑻𝑶𝑻𝑨𝑳
𝒙 𝟏𝟎𝟎 
 
𝑮𝑰𝑹𝑶 𝑫𝑶 𝑨𝑻𝑰𝑽𝑶 =
𝑽𝑬𝑵𝑫𝑨𝑺 𝑳Í𝑸𝑼𝑰𝑫𝑨𝑺
𝑨𝑻𝑰𝑽𝑶 𝑻𝑶𝑻𝑨𝑳
 
 
𝑪𝑨𝑷𝑰𝑻𝑨𝑳 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 𝑳Í𝑸𝑼𝑰𝑫𝑶 = 𝑨𝑻𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 − 𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 
 
𝑵𝑬𝑪𝑬𝑺𝑺𝑰𝑫𝑨𝑫𝑬 𝑫𝑬 𝑪𝑨𝑷𝑰𝑻𝑨𝑳 𝑫𝑬 𝑮𝑰𝑹𝑶 = 𝑨𝑻𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 𝑶𝑷𝑬𝑹𝑨𝑪𝑰𝑶𝑵𝑨𝑳 − 𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 𝑶𝑷𝑬𝑹𝑨𝑪𝑰𝑶𝑵𝑨𝑳 
 
 
𝑺𝑨𝑳𝑫𝑶 𝑫𝑬 𝑻𝑬𝑺𝑶𝑼𝑹𝑨𝑹𝑰𝑨 = 𝑨𝑻𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 𝑭𝑰𝑵𝑨𝑵𝑪𝑬𝑰𝑹𝑶 − 𝑷𝑨𝑺𝑺𝑰𝑽𝑶 𝑪𝑰𝑹𝑪𝑼𝑳𝑨𝑵𝑻𝑬 𝑭𝑰𝑵𝑨𝑵𝑪𝑬𝑰𝑹𝑶 
 
 
𝑴𝑶𝑵𝑻𝑨𝑵𝑻𝑬 𝑫𝑬 𝑪𝑶𝑴𝑷𝑹𝑨𝑺 = 𝑪𝑼𝑺𝑻𝑶 𝑫𝑨𝑺 𝑴𝑬𝑹𝑪𝑨𝑫𝑶𝑹𝑰𝑨𝑺 𝑽𝑬𝑵𝑫𝑰𝑫𝑨𝑺 + 𝑬𝑺𝑻𝑶𝑸𝑼𝑬 𝑭𝑰𝑵𝑨𝑳 − 𝑬𝑺𝑻𝑶𝑸𝑼𝑬 𝑰𝑵𝑰𝑪𝑰𝑨𝑳 
 
 
𝑷𝑹𝑨𝒁𝑶 𝑴É𝑫𝑰𝑶 𝑫𝑬 𝑪𝑶𝑴𝑷𝑹𝑨𝑺 =
𝑭𝑶𝑹𝑵𝑬𝑪𝑬𝑫𝑶𝑹𝑬𝑺
𝑴𝑶𝑵𝑻𝑨𝑵𝑻𝑬 𝑫𝑬 𝑪𝑶𝑴𝑷𝑹𝑨𝑺
𝒙 𝟑𝟔𝟎 
 
 
𝑷𝑹𝑨𝒁𝑶 𝑴É𝑫𝑰𝑶 𝑫𝑬 𝑬𝑺𝑻𝑶𝑸𝑼𝑬𝑺 =
𝑬𝑺𝑻𝑶𝑸𝑼𝑬𝑺
𝑪𝑼𝑺𝑻𝑶 𝑫𝑨𝑺 𝑴𝑬𝑹𝑪𝑨𝑫𝑶𝑹𝑰𝑨𝑺 𝑽𝑬𝑵𝑫𝑰𝑫𝑨𝑺
𝒙 𝟑𝟔𝟎 
 
𝑷𝑹𝑨𝒁𝑶 𝑴É𝑫𝑰𝑶 𝑫𝑬 𝑹𝑬𝑪𝑬𝑩𝑰𝑴𝑬𝑵𝑻𝑶𝑺 =
𝑪𝑳𝑰𝑬𝑵𝑻𝑬𝑺
𝑹𝑬𝑪𝑬𝑰𝑻𝑨 𝑶𝑷𝑬𝑹𝑨𝑪𝑰𝑶𝑵𝑨𝑳 𝑳Í𝑸𝑼𝑰𝑫𝑨
𝒙 𝟑𝟔𝟎 
 
 
𝑪𝑰𝑪𝑳𝑶 𝑶𝑷𝑬𝑹𝑨𝑪𝑰𝑶𝑵𝑨𝑳 = 𝑷𝑹𝑨𝒁𝑶 𝑴É𝑫𝑰𝑶 𝑫𝑬 𝑬𝑺𝑻𝑶𝑸𝑼𝑬𝑺 + 𝑷𝑹𝑨𝒁𝑶 𝑴É𝑫𝑰𝑶 𝑫𝑬 𝑹𝑬𝑪𝑬𝑩𝑰𝑴𝑬𝑵𝑻𝑶𝑺 
 
 
𝑪𝑰𝑪𝑳𝑶 𝑭𝑰𝑵𝑨𝑵𝑪𝑬𝑰𝑹𝑶 = 𝑪𝑰𝑪𝑳𝑶 𝑶𝑷𝑬𝑹𝑨𝑪𝑰𝑶𝑵𝑨𝑳 − 𝑷𝑹𝑨𝒁𝑶 𝑴É𝑫𝑰𝑶 𝑫𝑬 𝑪𝑶𝑴𝑷𝑹𝑨𝑺

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