2024-10-142024-10-142024-07-17CORRÊA, Letícia Oliveira. Desempenho econômico-financeiro na transição para o comércio digital: uma análise das empresas do setor de varejo. 2024. 30 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) – Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2024.http://repositorio.bc.ufg.br//handle/ri/25538The internet and e-commerce have revolutionized business relationships, especially during the Covid-19 pandemic, when they became a necessity for companies to survive. The transition to the digital environment has been driven by increasingly connected and demanding consumers, seeking convenience and security when shopping online. The objective of this research is to examine the performance of retail companies that have embraced digital commerce, through the adoption of their own e-stores, in relation to others, by evaluating economic and financial indicators. The data were collected from the financial statements of retail companies listed on B3, covering the period from 2019 to 2023. The variables analyzed include current and general liquidity, general and long-term debt, return on equity (ROE) and return on assets (ROA). The research is classified as quantitative and descriptive, using the t-test as a statistical technique for analyzing numerical data and seeking to describe the characteristics of companies that have migrated to e-commerce. Preliminary results indicate that e-commerce companies demonstrate greater liquidity and access to long-term capital, but also have higher levels of debt. Companies that have not adopted e-commerce show better returns on investors' equity. It is concluded that the adoption of e-commerce does not automatically guarantee better economic and financial performance. Success in the digital environment depends on a combination of factors, including comprehensive management strategies, investment in technology, efficient logistics, and appropriate marketing strategies. Understanding the effects of technological transition is crucial for academics and business decision-makers, as it provides the information needed to operate in a competitive and rapidly evolving market. Optimizing the economic and financial performance of retail companies during this transition is essential to ensure their long-term competitiveness, contributing to both the advancement of knowledge and practice in business strategy and the digital economy. Recognizing its limitations, such as the period of analysis and the exclusivity of publicly traded companies, it is suggested that future studies consider a more diverse sample and include qualitative metrics for a more complete understanding of the effects of the transition to e-commerce.porAcesso Abertohttp://creativecommons.org/licenses/by-nc-nd/4.0/E-commerceTransiçãoVarejoE-commerceTransitionRetailTrabalho de conclusão de curso de graduação (TCCG)