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In this process of evaluation, each user will look details specific and proper e, many times, not coincident conclusions. The users most important of the analysis of rockings of a company are the financial, shareholding, competing suppliers, customers, intermediate, government and its proper administrators. 2,10 Techniques of Analysis of Rockings the basic reasoning of the analysis of rockings is developed by means of deriving techniques of different areas of knowing (accounting, mathematics and statistics, mainly). These techniques present generalized use sufficiently and periodically suffer to a natural process from improvement and sophistication. Empirical methods of evaluation of companies, in turn, had reached scientific evidences throughout the time, proving its validities.

(Assaf, 2007, p.62) the main techniques of analysis of rockings are: Horizontal analysis? Vertical analysis? Economic-financial pointers? In agreement diagram of indices 2,11 Comparisons (Assaf, 2007, P.63) Is important to add, still, that the analysis of rockings is basically comparative. That is, determined index, when evaluated separately, it does not produce enough information for a correct conclusion. It is indispensable that if it knows as evolved this result in recent years and where level it places itself in relation to the competitors and the standards of mercado' ' Of this form, the comparison that if it processes in the analysis of rockings is presented of two forms: Weather? involving resulted of previous periods. The three last social exercises of the company are studied generally. The essential of the analysis this in understanding it trend presented for the performance pointers, and not limiting the evaluation in a restricted result to an only period; Interempresarial – related the performance of a company with the sector of activity and the market in general. 2,12 Economic-financial pointers 2.12.1 Traditional Pointers of Liquidity: It is Capacity to pay accounts in day. a company with liquidity is the opposite of a company in insolvency situation. 2.12.2 Immediate liquidity According to Assaf (2007), discloses the percentage of the debts short-term (circulating) in conditions to be eliminates immediately.