PEREIRA, T. P.; http://lattes.cnpq.br/4279783054485844; PEREIRA, Thaynah Pedroza
Resumen:
The present study is a case study in Energisa Borborema - Distribuidora de Energia SA, a
power distributor located in the city of Campina Grande - PB and five other nearby cities,
aimed at analyzing the economic and financial situation of that company by calculating its
financial indicators and thus use them to study for decision making with regard to the
financial management of the organization. The importance of this work is given by the
accuracy of the disclosure of information by means of the financial statements to all interested
persons. Therefore, we performed a literature and indirect documental search. Regarding the
treatment of the data, we used a quantitative and qualitative approach, considering that the
main financial indicators were calculated with the aid of Microsoft Excel and evaluated in the
light of theories of Financial Management. With that, elements that characterize the financial
management of the organization were originated. The results showed that Energisa
Borborema - Distribuidora de Energia SA has a positive financial health, reflected by an
effective and efficient financial management.