Accounting has evolved considerably since its way to
execuction up to its application and contribution through new
applications of accounting information and offer of new technologies.
Thus, in that market of fierce competition, accurate decisions influence
substantially the entity’s performance, leading administrators to seek
more efficient information sources for better decision making.
... [Show full abstract] The
financial statements analysis is presented as an important ally in this
decision process, supplying the managers needs with concrete
foundations for correct decisions, which makes the analutical process
learning imperative. This paper aim to develop a computational tool that
offers that increase the efficiency and reliability in the Statements
Analysus teaching, face of the difficult in the process of perform
calculations and prepare the analysis. During development, was
concerned to offer ways to improve learning, such as interface,
indexes graphical representation and options for assistance on
educational content. The obtained tool was efficient in basic indixes
obtention for the interpretation and the cognitive process that is
proposed, characterizing a strong ally to learning analysis.
