{"id":4094,"date":"2024-09-01T12:10:59","date_gmt":"2024-09-01T15:10:59","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4094"},"modified":"2024-09-04T14:55:25","modified_gmt":"2024-09-04T17:55:25","slug":"desempenho-financeiro-gerenciamento-de-resultados-e-qualidade-do-servico-em-distribuidoras-de-energia-eletrica-no-brasil","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/desempenho-financeiro-gerenciamento-de-resultados-e-qualidade-do-servico-em-distribuidoras-de-energia-eletrica-no-brasil\/","title":{"rendered":"Desempenho financeiro, gerenciamento de resultados e qualidade do servi\u00e7o em distribuidoras de energia el\u00e9trica no Brasil"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4094\" class=\"elementor elementor-4094\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4098\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/09\/Cabecalho-em-Portugues-Ed-48-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Resumo Este estudo objetiva analisar a rela\u00e7\u00e3o de indicadores econ\u00f4mico-financeiros e gerenciamento de resultados com a qualidade na presta\u00e7\u00e3o do servi\u00e7o das companhias de energia el\u00e9trica do Norte e do Nordeste brasileiro.\u00a0<\/p><p>A realiza\u00e7\u00e3o do estudo justificou-se pela lacuna existente na literatura referente \u00e0 rela\u00e7\u00e3o citada acima. Para realiza\u00e7\u00e3o do estudo, utilizaram-se a estrat\u00e9gia descritiva, an\u00e1lise documental e coleta e tabula\u00e7\u00e3o de dados quantitativos. Foram selecionadas informa\u00e7\u00f5es referentes a 11 companhias entre os anos de 2010 a 2018.\u00a0<\/p><p>Os dados quantitativos consistem em quatro indicadores de desempenho econ\u00f4mico-financeiros, um indicador para gerenciamento de resultados e um indicador para qualidade na presta\u00e7\u00e3o do servi\u00e7o de energia el\u00e9trica.\u00a0<\/p><p>Para an\u00e1lise dos resultados, foram realizados testes para dois modelos, sendo o primeiro referente \u00e0 regress\u00e3o linear com uso de vari\u00e1veis de desempenho, e o segundo, referente ao gerenciamento de resultados.\u00a0<\/p><p>Os resultados apontaram que quanto maior a rentabilidade de uma empresa, melhor ser\u00e1 a qualidade na presta\u00e7\u00e3o de seus servi\u00e7os e que quanto mais endividada a empresa for e quanto maior sua Margem EBITDA, pior ser\u00e1 a qualidade na presta\u00e7\u00e3o de seus servi\u00e7os.\u00a0<\/p><p>Os resultados apontaram para algumas evid\u00eancias de oportunismo da gest\u00e3o, por meio do uso de gerenciamento dos resultados em companhias com maior qualidade na presta\u00e7\u00e3o de servi\u00e7os.\u00a0<\/p><p><i><b>Palavras-chave: <\/b>Qualidade no Servi\u00e7o; Indicadores Econ\u00f4mico-Financeiros; Energia El\u00e9trica; Gerenciamento de Resultados.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b7024e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b7024e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e88d423\" data-id=\"e88d423\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9ffd0b ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"b9ffd0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-b9ffd0b\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-b9ffd0b&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/1-Desempenho-financeiro-gerenciamento-de-resultados-e-qualidade-do-servico-em-distribuidoras-de-energia-eletrica-no-Brasil.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-b9ffd0b\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Resumo Este estudo objetiva analisar a rela\u00e7\u00e3o de indicadores econ\u00f4mico-financeiros e gerenciamento de resultados com a qualidade na presta\u00e7\u00e3o do servi\u00e7o das companhias de energia el\u00e9trica do Norte e do Nordeste brasileiro.\u00a0 A realiza\u00e7\u00e3o do estudo justificou-se pela lacuna existente na literatura referente \u00e0 rela\u00e7\u00e3o citada acima. Para realiza\u00e7\u00e3o do estudo, utilizaram-se a estrat\u00e9gia descritiva, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4101,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[94],"tags":[8],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[230],"class_list":["post-4094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-materia-de-capa","tag-materia-de-capa","academias-nacional","edicoes-revista-edicao-48"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4094","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4094"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4094\/revisions"}],"predecessor-version":[{"id":4104,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4094\/revisions\/4104"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4101"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4094"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4094"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4094"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4094"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}