Avaliação do desempenho de empresas do ramo de energia elétrica por meio de seus indicadores econômico-financeiros: o caso da Energisa Borborema– Distribuidora de Energia S/A.

Abstract

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.