ìndice de desempenho econômico-financeiro de empresas do setor de energia elétrica no Brasil

Abstract

The absence of information for command and economic control of enterprises, the lack of knowledge of the financial viability of activities induce managers to need increasingly to be based on technical and economic-financial instruments to identify the real business situation, to prevent losses, errors in making decisions and provide input for future evaluations that contribute to the company growth. This study aimed to identify and analyze different levels of financial performance among companies that distribute electric power through the construction of Economic and Financial Performance Index (IDEF). For this, we used of calculation of indicators and application of the technique of factor analysis. The results allowed the ranking of companies as the IDEF, as well as the identification of the factors and their influence on the ranking of the performance of these companies.