Empresas de energia elétrica brasileiras: análise do comportamento da situação financeira no período de 2011 a 2021 à luz do modelo dinâmico
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Data
2022-08-30
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Universidade Federal de Goiás
Resumo
The present work refers to the analysis of the behavior of the financial situation of electric power companies
in the period from 2011 to 2021, in the light of the dynamic model, through the collection of balance sheets
and their reclassification, as recommended by the model, and, observe and to identify the financial situation
of the electric energy companies of the referred cut. The sample is composed of 27 companies active in B3
in all the years of the study interval, being 19 of distribution and 08 of generation. From the analysis of the
dynamic model, it is evident that all types of structures were found. The average of the variables studied
indicates an unsatisfactory situation in most cases, noting that the financial balance of the analyzed
companies was not achieved. It was found that most of the companies analyzed were not able to finance
their working capital needs with their own resources.
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Modelo dinâmico, Gestão financeira, Capital de giro
Citação
PONTES, Jorge Luis de Siqueira. Empresas de energia elétrica brasileiras: análise do comportamento da situação financeira no período de 2011 a 2021 à luz do modelo dinâmico. 2022. 29 f. Trabalho de Conclusão
de Curso (Bacharelado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2022.