Distribuição de energia elétrica: análise do impacto da privatização nas variáveis operacionais e contábeis da Energisa Paraíba S/A.

Abstract

The objective of this work is to elucidate the impacts caused on the financial statements and on the quality of the electric service supply that occurred after the privatization of Energisa Paraíba. After the existence of many criticisms of the administrative efficiency of the public sector to maintain and operate companies dedicated to the production of goods and services that may be the object of interest to the private sector, the fuel for privatization began. The statements and identifications of the performance and results improvements that it started to present over the years after the privatization will be shown through tables and graphs of the data published annually and from the financial statements of the years before and after the privatization so that make the measurement and it can be both quantitatively calculated and shown in a qualitative way the impacts caused. The main results showed that in all the variables studied there was an improvement in itself, whether the accounts had growth such as EBTIDA, or those that would need to decrease, such as losses, the DEC and FEC. There was a persistent growth, or improvement, in all these operational and quality of supply accounting indicators, except for the Energy Cost, in a predictable way, considering that in order to improve service provision and increase its operationality, investment in the main product is necessary, as well as through water crises where it was necessary to purchase energy from thermoelectric plants.