Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará

Abstract

The control and management of costs for security are practices adopted by companies focused on protecting people and their property, which, in a positive or negative, can influence on your organizational performance. The high cost of implementation and maintenance of private property security is affected, in particular, the tax burden, making way for your users, when seeking to hire this type of service. In the face of these difficulties, the electric power distributors are in constant search for alternatives to eliminate losses of assets, whether through the improvement of its operational processes or security system. The improvement of security, especially, is that composed of integrated systems, involving organic surveillance to electronics. Studies show that the integration of these models of vigilance has reduced the maximum occurrences of theft of power cables and transformers in high voltage networks and substations in this sector. The loss of electric power by thefts of materials or illegal connections is today, one of the biggest problems faced by companies in this segment, because, in addition to temporarily suspend the transmission of electrical energy, DEC and FEC indicators affects, clarifying dissatisfaction of employees and consumers. Therefore, the overall objective of this study is to investigate the relationship between the cost of property security and organizational performance of the Cia. Ceará 's energy. Thus, the methodology was comprised of a quantitative nature, about the purposes, the typology of research used was descriptive and as to the means, it is a bibliographical study, documentary and field. The field research was a strategy for the development of the study on COELCE, from 2004 to 2013. For data analysis, statistical techniques were used for the analysis of correlation between the cost of property security and the performance indicators selected for the study. After analysis of correlation between the cost of property security and the performance of financial indicators, it was found that the ROA expressed moderate negative correlation, confirming the first hypothesis formulated, that is, the higher the cost of property security, less the result of financial indicators. As for EBITDA, there was a positive relationship low, contradicting the first hypothesis formulated. Leaving for the analysis of correlation between the cost of property security and the non-financial indicators, it was found that only the DEC expressed moderate positive correlation, confirming the second hypothesis formulated in the research, that is, the higher the cost of property security, the greater the results of non-financial indicators. Other non-financial indicators, FEC, IRV and ISC, however, showed negative correlation, moderate in relation to the cost of property security, against the second.