摘要：The purpose of this article is to analyze if Subsidiaries with Strategic Relevance (SRE) are financial performance differentiated from the too much subsidiaries of the multinational corporation. It understands for SRE that create value for the multinational corporation, they exercise global competitiveness and has your competences recognized in the corporation. With this objective was accomplished a research of exploratory character in a sample of 63 of the largest subsidiaries of foreign capital in Brazil. The results show that there is difference of financial performance of SRE. In SRE, the reason EBITDA/Total Assets, regarding reason EBITDA/ Operational Revenue are significantly superior regarding the too much subsidiaries. Such result brought evidences that SRE are more efficient than the other subsidiary in the generation of operational result relatively to the investment done in active and that gain higher operational margins, maybe in function of their competitive differentials.
关键词：Foreign subsidiaries;subsidiaries with strategic relevance;financial and strategic performance;Las filiales extranjeras;sucursales con importancia estratégica;el desempeño financiero y estratégico;Subsidiárias estrangeiras;subsidiárias com relevância estratégica;desempenho estratégico e financeiro.
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