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Abstract(s)
O estudo dos indicadores econômico-financeira é um instrumento essencial para a análise do desempenho da gestão das organizações, com esse método podemos avaliar empresas e compara-las as demais empresas dos mesmos segmentos, possibilitando uma visão abrangente de todo setor. Além disso, possibilita a comparação de práticas de gestão e desempenho entre empresas públicas e privadas, fornecendo uma visão ampla de suas estratégias e modelo de negócios. Diante dessa importância, o objetivo dessa dissertação foi avaliar a gestão financeira das empresas públicas do setor elétrico brasileiro por meio da análise de seus indicadores econômico-financeiros. Para isso foi traçado três objetivos estratégicos, onde foram calculados os indicadores das empresas estatais, avaliados e por fim comparados à gestão financeira das maiores empresas privadas do setor. Para esse fim primeiramente foi realizado pesquisa descritiva de natureza quantitativa, por meio de procedimento documental, tendo como amostra as quatro maiores empresas estatais e privadas do setor de energia elétrica listadas na bolsa de valores brasileira B3. Após a análise dos dados foi possível concluir que embora existam algumas diferenças nos indicadores, estes não indicam de maneira clara que as empresas de gestão estatal possuem um pior desempenho em relação às privadas, tendo cada gestão vantagens específicas, com empresas estatais sendo mais conservadoras enquanto empresas privadas apresentam uma postura mais agressiva.
The study of economic and financial indicators is an essential tool for analyzing organizational management performance. With this method, we can evaluate companies and compare them to others in the same sector, providing a comprehensive view of the entire industry. Moreover, it enables comparisons of management practices and performance between public and private enterprises, offering a broad perspective on their strategies and business models. Given this importance, the objective of this dissertation was to assess the financial management of Brazilian public companies in the electric sector through the analysis of their economic and financial indicators. To achieve this, three strategic objectives were outlined: calculating the indicators of state-owned enterprises, evaluating them, and finally comparing their financial management with that of the largest private companies in the sector. Initially, a descriptive quantitative research was conducted using documentary procedures, with a sample consisting of the four largest state-owned and private electricity companies listed on the Brazilian stock exchange, B3. Following data analysis, it was possible to conclude that while there are differences in the indicators, they do not clearly indicate that state-managed companies perform worse compared to private ones. Each management type exhibits specific advantages, with state enterprises being more conservative, while private enterprises adopt a more aggressive stance.
The study of economic and financial indicators is an essential tool for analyzing organizational management performance. With this method, we can evaluate companies and compare them to others in the same sector, providing a comprehensive view of the entire industry. Moreover, it enables comparisons of management practices and performance between public and private enterprises, offering a broad perspective on their strategies and business models. Given this importance, the objective of this dissertation was to assess the financial management of Brazilian public companies in the electric sector through the analysis of their economic and financial indicators. To achieve this, three strategic objectives were outlined: calculating the indicators of state-owned enterprises, evaluating them, and finally comparing their financial management with that of the largest private companies in the sector. Initially, a descriptive quantitative research was conducted using documentary procedures, with a sample consisting of the four largest state-owned and private electricity companies listed on the Brazilian stock exchange, B3. Following data analysis, it was possible to conclude that while there are differences in the indicators, they do not clearly indicate that state-managed companies perform worse compared to private ones. Each management type exhibits specific advantages, with state enterprises being more conservative, while private enterprises adopt a more aggressive stance.
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Keywords
Gestão financeira Empresas estatais Setor de eletricidade Indicadores econômico-financeiros Análise de desempenho Financial management Performance analysis State-owned companies Economic-financial indicators Electricity sector