SOLVENCY ANALYSIS OF COMPANIES IN INFORMATION TECHNOLOGY SECTOR LISTED BM&FBOVESPA

The analysis of so lvency o f companies has been used to supplement the decision making process of investors and managers. The study aims to analyze the factor of insolvency o f inform ation technology companies of the BM&FBovespa based on the model proposed by Kanitz. The study characterized as descriptive and quant itative approach, performed through docum ent analysis. The popul ation survey covers 8 companies listed on the BM&FBovespa belonging to the sector of Information Technology in the years 2009 to 2011. The results show that companies analyzed have good liquidity, substantial indebtedness oscillat ion and low profitabili ty . Regarding the factor of inso lvency, a ll presented factor greater than 0. The results also indicate that year wit h best indicators was year of 2010. We conclude that the analyzed companies are so lvent and which remained the scene of the analyzed period, the eight companies analyzed show no risk of insolvency