Regarding the purpose of the indices, it says the Prof. Peter Stvale Jr (2009): ' ' The index is the relation between numbers that aspect evidences especfico.' ' Santos and Barros say (2005): one knows that it inside does not have unamimity of the authors with regard to the grouping of the quotients of the analysis of the countable demonstrations. For the work the following division will be taken in account: ) Pointers of liquidity: Regarding the gotten pointers of liquidity of the financial demonstrations of a Matarazzo company (2008, P. 163-164) it says: the liquidify ratios are not extracted of the box flow that compare the entrances with the money exits. They are indices that, from the confrontation of the Current assets with the debts, they look for to measure solid quo is the financial base of the company. A company with good liquidify ratios has conditions to have good capacity to pay its debts, but she will not be, obligatorily, paying its debts in day in function of other 0 variable as stated period, renewal of debts etc. b) Indicating of the capital structure: According to Iudcibus (1998, P. 103): These quotients relate the sources of deep between itself, looking for to portray relative apposition of the proper capital with regard to the capital of third.
They are quotients of much importance, therefore they indicate the relation of dependence of the company with regard to capital of third. Still on the indebtedness quotients, as Santos and Barros (2005), the indebtedness quotients have as main objective, together with the liquidity quotients, to evaluate the financial health of the company. c) Pointers of yield: For Matarazzo (2008, P. 175): indices of this group show: ' ' how much they had relieved the investments and, therefore, which the degree of economic success of empresa.' ' It is necessary to point out that the indices of structure and liquidity show the financial situation of the company, while the yield indices are indicating of the economic situation.