A critical evaluation of short-term dynamic models and their integration into the vertical analysis of the demonstration of the origins and applications of resources

This work evaluates the dynamic short term model develop by Fleuriet, with emphasis in its theory structure, characteristics, implementing ways, and beyond, also the contributions done by others researchers where inserted and approached with the objective of incrementing the model. A model that integrates the spin capital analysis to the Origins and Applications Resources Report is presented. Available literature and recent dissertations which objectives were linked to the present theme were used for this work, classifying the research as bibliographic and descriptive. The Fleuriet model relevance were verified in the financial management of the companies, specially to planning and controlobjectives, moreover, by the use of examples and simulations with the objective of exemplification of the research, a clear integration of the above model to the Origins and Applications Resources Report vertical analysis process was found. The conclusion of this work is that there is a necessity of new researches about the relation of statistical analysis for the projection of results and liquidity measurement, and its integration to the Origins and Applications Resources Report analysis. Keywords: Dynamic Analysis; Spin Capital; Origins and Applications Resources Report