Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/23349 |
Resumo: | In an increasingly competitive market, where financial resources are usually scarce, several companies have been improving their management in order to stand out and / or stay in business. In this scenario, it is essential they have precise management strategies, which can be achieved through performance measurement systems. The choice of the theme of this thesis was, basically, based on the lack of research regarding the analysis and applicability of EVA® for companies in the highway concession sector and the importance of road network systems in the Brazilian economic scenario. Based on the theme choice and justification, the central research question was formulated: does EVA® metrics contribute, in a timely manner, to the evaluation of financial performance and, consequently, to the maximization of the wealth of the partners of concessionary companies? In order to answer the central research question, it was necessary to outline the following specific objectives: report the main concepts about performance indicators, present the concept of EVA® metrics and its components, expose the general characteristics of the company, object of case study, its accounting procedures as well as the necessary adjustments to the model. Afterwards, the Brazilian panorama of the concession sector is narrated and its data is presented, and finally, based on the announced methodological procedures, the calculation of EVA® metrics as well as its components are described, the results are presented and EVA® is compared to Return on Assets (investments) - ROA. At the end of this process, it is noted that traditional accounting, through its data, produces interesting performance measurements, which also facilitate the deepening of the operational analyzes involved. However, they do not reflect the opportunity cost of the shareholders' equity. In contrast, the measurement calculated using EVA® takes into account the cost of capital, and, therefore, can show whether business managers created or destroyed wealth for the shareholder. The case study shows that, during the period under analysis, there was no wealth creation for the CCR Rodoanel shareholders. However, this apparently unfavorable result should be argued very carefully due to the existence of positive values in the Free Cash Flow as well as other relevant factors described in the final considerations. As for the relationship between the aforementioned accounting and financial metrics and their consonance with EVA® metrics, it can be seen that the reduction in wealth destruction that occurred gradually as of 2016 is aligned with the increase in liquidity ratios, similarity with the increase in interest coverage ratios and pace with the increases in ROA ratios |
id |
PUC_SP-1_5e33857d086ee09c8f34adf1e1ff2a3c |
---|---|
oai_identifier_str |
oai:repositorio.pucsp.br:handle/23349 |
network_acronym_str |
PUC_SP-1 |
network_name_str |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
repository_id_str |
|
spelling |
Santos, José Odálio doshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4235591T6Rieger, Mauricio2020-11-13T11:31:17Z2020-10-01Rieger, Mauricio. Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA. 2020. 119 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020.https://tede2.pucsp.br/handle/handle/23349In an increasingly competitive market, where financial resources are usually scarce, several companies have been improving their management in order to stand out and / or stay in business. In this scenario, it is essential they have precise management strategies, which can be achieved through performance measurement systems. The choice of the theme of this thesis was, basically, based on the lack of research regarding the analysis and applicability of EVA® for companies in the highway concession sector and the importance of road network systems in the Brazilian economic scenario. Based on the theme choice and justification, the central research question was formulated: does EVA® metrics contribute, in a timely manner, to the evaluation of financial performance and, consequently, to the maximization of the wealth of the partners of concessionary companies? In order to answer the central research question, it was necessary to outline the following specific objectives: report the main concepts about performance indicators, present the concept of EVA® metrics and its components, expose the general characteristics of the company, object of case study, its accounting procedures as well as the necessary adjustments to the model. Afterwards, the Brazilian panorama of the concession sector is narrated and its data is presented, and finally, based on the announced methodological procedures, the calculation of EVA® metrics as well as its components are described, the results are presented and EVA® is compared to Return on Assets (investments) - ROA. At the end of this process, it is noted that traditional accounting, through its data, produces interesting performance measurements, which also facilitate the deepening of the operational analyzes involved. However, they do not reflect the opportunity cost of the shareholders' equity. In contrast, the measurement calculated using EVA® takes into account the cost of capital, and, therefore, can show whether business managers created or destroyed wealth for the shareholder. The case study shows that, during the period under analysis, there was no wealth creation for the CCR Rodoanel shareholders. However, this apparently unfavorable result should be argued very carefully due to the existence of positive values in the Free Cash Flow as well as other relevant factors described in the final considerations. As for the relationship between the aforementioned accounting and financial metrics and their consonance with EVA® metrics, it can be seen that the reduction in wealth destruction that occurred gradually as of 2016 is aligned with the increase in liquidity ratios, similarity with the increase in interest coverage ratios and pace with the increases in ROA ratiosNo mercado cada vez mais competitivo, no qual os recursos financeiros são normalmente escassos, encontram-se diversas empresas buscando por aprimoramento de gestão a fim de se destacarem e/ou se manterem nos negócios. Nesse cenário, é imprescindível possuírem estratégias certeiras de gestão, que podem ser alcançadas por meio de sistemas de medidas de desempenho. A escolha do tema da presente dissertação, basicamente, se apoiou na carência de pesquisas quanto à análise e à aplicabilidade do Economic Value Added (EVA®) para empresas do setor de concessionária de rodovia, e a importância dos sistemas de malhas rodoviárias no cenário econômico brasileiro. A partir da escolha do tema e da justificativa, formulou-se a questão central de pesquisa: a métrica do EVA® contribui, de forma pontual, para avaliação do desempenho financeiro e, consequentemente, para a maximização da riqueza dos sócios de empresas concessionárias? Para responder a questão central de pesquisa, foi necessário traçar os seguintes objetivos específicos: relatar os principais conceitos sobre indicadores de desempenho, apresentar o conceito da métrica do EVA® e seus componentes, expor as características gerais da empresa, objeto de estudo de caso, e seus procedimentos contábeis, assim como os ajustes necessários ao modelo. Na sequência, o panorama brasileiro do setor de concessão e seus dados para, por fim, com base nos procedimentos metodológicos anunciados, apresentar o cálculo da métrica EVA® e seus componentes, bem como os resultados e a comparação da EVA® com o Retorno sobre os Ativos (investimentos) – ROA. Ao final desse processo, notou-se que a contabilidade tradicional, por meio de seus dados, produz medidas de desempenho interessantes que, inclusive, facilitam o aprofundamento das análises operacionais envolvidas, no entanto, não refletem o custo de oportunidade do capital próprio do acionista. Diferentemente, a medição calculada por meio do EVA® leva em consideração o custo de capital e, portanto, pode apresentar se os gestores empresariais criaram ou destruíram riqueza para o acionista. O estudo de caso demonstrou que não houve, no período analisado, criação de riqueza aos acionistas da CCR Rodoanel. Entretanto, esse resultado aparentemente desfavorável deve ser arguido com muita cautela, devido à existência de valores positivos no Fluxo de Caixa Livre, e outros fatores relevantes descritos nas considerações finais. Quanto à relação das referidas métricas contábeis e financeiras, e suas consonâncias com a métrica EVA®, observou-se que a redução da destruição de riqueza ocorrida de forma gradativa, a partir do ano de 2016, apresenta-se alinhada ao aumento dos índices de liquidez, similaridade com o aumento dos índices de cobertura de juros e compasso com os aumentos dos índices do ROAapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/52756/Mauricio%20Rieger.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisEVA®Valor Econômico AgregadoConcessões administrativasRodovias - FinançasEconomic Value AddedConcessionsHighway financeCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISAnálise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SAinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTMauricio Rieger.pdf.txtMauricio Rieger.pdf.txtExtracted texttext/plain258272https://repositorio.pucsp.br/xmlui/bitstream/handle/23349/4/Mauricio%20Rieger.pdf.txt2f87d48da805060410822724a33d398fMD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165https://repositorio.pucsp.br/xmlui/bitstream/handle/23349/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALMauricio Rieger.pdfMauricio Rieger.pdfapplication/pdf1540021https://repositorio.pucsp.br/xmlui/bitstream/handle/23349/2/Mauricio%20Rieger.pdf16a601cef62a0865fffb418f90354450MD52THUMBNAILMauricio Rieger.pdf.jpgMauricio Rieger.pdf.jpgGenerated Thumbnailimage/jpeg3372https://repositorio.pucsp.br/xmlui/bitstream/handle/23349/3/Mauricio%20Rieger.pdf.jpg9167fba213bad787a86a4f12c92e2d4cMD53handle/233492022-04-28 18:06:25.075oai:repositorio.pucsp.br: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Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-04-28T21:06:25Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA |
title |
Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA |
spellingShingle |
Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA Rieger, Mauricio EVA® Valor Econômico Agregado Concessões administrativas Rodovias - Finanças Economic Value Added Concessions Highway finance CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA |
title_full |
Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA |
title_fullStr |
Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA |
title_full_unstemmed |
Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA |
title_sort |
Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA |
author |
Rieger, Mauricio |
author_facet |
Rieger, Mauricio |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Santos, José Odálio dos |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4235591T6 |
dc.contributor.author.fl_str_mv |
Rieger, Mauricio |
contributor_str_mv |
Santos, José Odálio dos |
dc.subject.por.fl_str_mv |
EVA® Valor Econômico Agregado Concessões administrativas Rodovias - Finanças |
topic |
EVA® Valor Econômico Agregado Concessões administrativas Rodovias - Finanças Economic Value Added Concessions Highway finance CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Economic Value Added Concessions Highway finance |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
In an increasingly competitive market, where financial resources are usually scarce, several companies have been improving their management in order to stand out and / or stay in business. In this scenario, it is essential they have precise management strategies, which can be achieved through performance measurement systems. The choice of the theme of this thesis was, basically, based on the lack of research regarding the analysis and applicability of EVA® for companies in the highway concession sector and the importance of road network systems in the Brazilian economic scenario. Based on the theme choice and justification, the central research question was formulated: does EVA® metrics contribute, in a timely manner, to the evaluation of financial performance and, consequently, to the maximization of the wealth of the partners of concessionary companies? In order to answer the central research question, it was necessary to outline the following specific objectives: report the main concepts about performance indicators, present the concept of EVA® metrics and its components, expose the general characteristics of the company, object of case study, its accounting procedures as well as the necessary adjustments to the model. Afterwards, the Brazilian panorama of the concession sector is narrated and its data is presented, and finally, based on the announced methodological procedures, the calculation of EVA® metrics as well as its components are described, the results are presented and EVA® is compared to Return on Assets (investments) - ROA. At the end of this process, it is noted that traditional accounting, through its data, produces interesting performance measurements, which also facilitate the deepening of the operational analyzes involved. However, they do not reflect the opportunity cost of the shareholders' equity. In contrast, the measurement calculated using EVA® takes into account the cost of capital, and, therefore, can show whether business managers created or destroyed wealth for the shareholder. The case study shows that, during the period under analysis, there was no wealth creation for the CCR Rodoanel shareholders. However, this apparently unfavorable result should be argued very carefully due to the existence of positive values in the Free Cash Flow as well as other relevant factors described in the final considerations. As for the relationship between the aforementioned accounting and financial metrics and their consonance with EVA® metrics, it can be seen that the reduction in wealth destruction that occurred gradually as of 2016 is aligned with the increase in liquidity ratios, similarity with the increase in interest coverage ratios and pace with the increases in ROA ratios |
publishDate |
2020 |
dc.date.accessioned.fl_str_mv |
2020-11-13T11:31:17Z |
dc.date.issued.fl_str_mv |
2020-10-01 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Rieger, Mauricio. Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA. 2020. 119 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/23349 |
identifier_str_mv |
Rieger, Mauricio. Análise da aplicabilidade da métrica do Economic Value Added (EVA®) para avaliação de empresas concessionárias: estudo de caso do Rodoanel Oeste SA. 2020. 119 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2020. |
url |
https://tede2.pucsp.br/handle/handle/23349 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.publisher.program.fl_str_mv |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais |
dc.publisher.initials.fl_str_mv |
PUC-SP |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Economia, Administração, Contábeis e Atuariais |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da PUC_SP instname:Pontifícia Universidade Católica de São Paulo (PUC-SP) instacron:PUC_SP |
instname_str |
Pontifícia Universidade Católica de São Paulo (PUC-SP) |
instacron_str |
PUC_SP |
institution |
PUC_SP |
reponame_str |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
collection |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
bitstream.url.fl_str_mv |
https://repositorio.pucsp.br/xmlui/bitstream/handle/23349/4/Mauricio%20Rieger.pdf.txt https://repositorio.pucsp.br/xmlui/bitstream/handle/23349/1/license.txt https://repositorio.pucsp.br/xmlui/bitstream/handle/23349/2/Mauricio%20Rieger.pdf https://repositorio.pucsp.br/xmlui/bitstream/handle/23349/3/Mauricio%20Rieger.pdf.jpg |
bitstream.checksum.fl_str_mv |
2f87d48da805060410822724a33d398f bd3efa91386c1718a7f26a329fdcb468 16a601cef62a0865fffb418f90354450 9167fba213bad787a86a4f12c92e2d4c |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP) |
repository.mail.fl_str_mv |
bngkatende@pucsp.br||rapassi@pucsp.br |
_version_ |
1799796174802124800 |