Crise hídrica: um estudo sobre o desempenho econômico financeiro das empresas brasileiras de saneamento diante de escassez de água
Autor(a) principal: | |
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Data de Publicação: | 2016 |
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/19622 |
Resumo: | The objective of this research was to identify the economic importance of the consequences of the water crisis in revenue and business costs Brazilian sanitation sector. The research was delimited in publicly traded water companies with active registration in the CVM - Brazilian Securities Commission and was developed by collecting data from balance sheets published in the CVM, analysis of assessment methodologies and financial economic management indicators for companies’ services to present a result of increased reliability; research of the tariff structure from the sanitation companies. This research based on the economic and financial data of the company, consisting of multiple case studies from the period of 2011 to 2015, determining the year 2011 as parameter for the period (2012-2015) in which the level of rainfall was below expectations. Financial statements and management reports were analyzed, which demonstrated operating performance in revenues generation and the change in costs arising from services of the companies surveyed. The research noticed that of the 10 investigated companies, only two had solid situation in 2015 balance sheet, even with reduction revenue in the period of water scarcity. Seven had the average tariff of water supply and sewage service increased above the IPCA (inflation index) variation. The sad conclusion is that the resources obtained by the collection of tariffs are insufficient to maintain and expand the operational structure necessary to provide a quality service to the population and still remunerate the shareholders. Most of brazilian basic sanitation company are economically vulnerable to water instability |
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Santos, Fernando de AlmeidaAlmeida, Maria Donizeti Moraes2017-01-10T11:34:06Z2016-12-15Almeida, Maria Donizeti Moraes. Crise hídrica: um estudo sobre o desempenho econômico-financeiro das empresas brasileiras de saneamento diante de escassez de água. 2016. 148 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, 2016.https://tede2.pucsp.br/handle/handle/19622The objective of this research was to identify the economic importance of the consequences of the water crisis in revenue and business costs Brazilian sanitation sector. The research was delimited in publicly traded water companies with active registration in the CVM - Brazilian Securities Commission and was developed by collecting data from balance sheets published in the CVM, analysis of assessment methodologies and financial economic management indicators for companies’ services to present a result of increased reliability; research of the tariff structure from the sanitation companies. This research based on the economic and financial data of the company, consisting of multiple case studies from the period of 2011 to 2015, determining the year 2011 as parameter for the period (2012-2015) in which the level of rainfall was below expectations. Financial statements and management reports were analyzed, which demonstrated operating performance in revenues generation and the change in costs arising from services of the companies surveyed. The research noticed that of the 10 investigated companies, only two had solid situation in 2015 balance sheet, even with reduction revenue in the period of water scarcity. Seven had the average tariff of water supply and sewage service increased above the IPCA (inflation index) variation. The sad conclusion is that the resources obtained by the collection of tariffs are insufficient to maintain and expand the operational structure necessary to provide a quality service to the population and still remunerate the shareholders. Most of brazilian basic sanitation company are economically vulnerable to water instabilityO objetivo dessa pesquisa foi identificar a relevância econômica dos reflexos da crise hídrica na receita e nos custos de empresas brasileiras do setor. A investigação delimitou-se nas empresas de saneamento de capital aberto com inscrição ativa na CVM – Comissão de Valores Mobiliários e foi elaborada mediante coleta de dados dos balanços publicados na CVM e na SNIS, análise das metodologias de avaliação e de indicadores de gestão econômico financeira para empresas prestadora de serviços que apresentassem um resultado de maior confiabilidade e levantamento da estrutura tarifária das empresas de saneamento. Tomou-se por base o histórico econômico-financeiro das empresas, composto de estudo de caso múltiplo do período de 2011 a 2015, considerando o ano 2011 como parâmetro para o período em que o nível de chuva foi abaixo do esperado, 2012 a 2015. Foram analisadas demonstrações contábeis e relatórios gerenciais que evidenciaram o desempenho operacional na geração de receitas e a variação dos custos oriundos dos serviços das empresas pesquisadas e o estudo apontou que das 10 empresas averiguadas, somente duas apresentaram situação sólida no balanço de 2015, mesmo com redução da receita no período da escassez hídrica. Sete empresas tiveram a tarifa média praticada do serviço de fornecimento de água e esgoto, majorada acima da variação do IPCA do período. A triste conclusão é que os recursos obtidos pela cobrança das tarifas são insuficientes para manter e ampliar a estrutura operacional necessária para prestar um serviço de qualidade à população e ainda remunerar os acionistas. A maioria das empresas brasileiras do setor está economicamente vulnerável à instabilidade hídricaapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/40766/Maria%20Donizeti%20Moraes%20Almeida.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisCrise hídricaEscassez hídricaSaneamentoWater crisisRain scarcitySanitationCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISCrise hídrica: um estudo sobre o desempenho econômico financeiro das empresas brasileiras de saneamento diante de escassez de águaWater crisis: a study on the financial performance of Brazilian sanitation companies during water scarcityinfo: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_SPTEXTMaria Donizeti Moraes Almeida.pdf.txtMaria Donizeti Moraes Almeida.pdf.txtExtracted texttext/plain302116https://repositorio.pucsp.br/xmlui/bitstream/handle/19622/4/Maria%20Donizeti%20Moraes%20Almeida.pdf.txte542cf67695787d560b53ad791d114a6MD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Crise hídrica: um estudo sobre o desempenho econômico financeiro das empresas brasileiras de saneamento diante de escassez de água |
dc.title.alternative.eng.fl_str_mv |
Water crisis: a study on the financial performance of Brazilian sanitation companies during water scarcity |
title |
Crise hídrica: um estudo sobre o desempenho econômico financeiro das empresas brasileiras de saneamento diante de escassez de água |
spellingShingle |
Crise hídrica: um estudo sobre o desempenho econômico financeiro das empresas brasileiras de saneamento diante de escassez de água Almeida, Maria Donizeti Moraes Crise hídrica Escassez hídrica Saneamento Water crisis Rain scarcity Sanitation CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Crise hídrica: um estudo sobre o desempenho econômico financeiro das empresas brasileiras de saneamento diante de escassez de água |
title_full |
Crise hídrica: um estudo sobre o desempenho econômico financeiro das empresas brasileiras de saneamento diante de escassez de água |
title_fullStr |
Crise hídrica: um estudo sobre o desempenho econômico financeiro das empresas brasileiras de saneamento diante de escassez de água |
title_full_unstemmed |
Crise hídrica: um estudo sobre o desempenho econômico financeiro das empresas brasileiras de saneamento diante de escassez de água |
title_sort |
Crise hídrica: um estudo sobre o desempenho econômico financeiro das empresas brasileiras de saneamento diante de escassez de água |
author |
Almeida, Maria Donizeti Moraes |
author_facet |
Almeida, Maria Donizeti Moraes |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Santos, Fernando de Almeida |
dc.contributor.author.fl_str_mv |
Almeida, Maria Donizeti Moraes |
contributor_str_mv |
Santos, Fernando de Almeida |
dc.subject.por.fl_str_mv |
Crise hídrica Escassez hídrica Saneamento |
topic |
Crise hídrica Escassez hídrica Saneamento Water crisis Rain scarcity Sanitation CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Water crisis Rain scarcity Sanitation |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The objective of this research was to identify the economic importance of the consequences of the water crisis in revenue and business costs Brazilian sanitation sector. The research was delimited in publicly traded water companies with active registration in the CVM - Brazilian Securities Commission and was developed by collecting data from balance sheets published in the CVM, analysis of assessment methodologies and financial economic management indicators for companies’ services to present a result of increased reliability; research of the tariff structure from the sanitation companies. This research based on the economic and financial data of the company, consisting of multiple case studies from the period of 2011 to 2015, determining the year 2011 as parameter for the period (2012-2015) in which the level of rainfall was below expectations. Financial statements and management reports were analyzed, which demonstrated operating performance in revenues generation and the change in costs arising from services of the companies surveyed. The research noticed that of the 10 investigated companies, only two had solid situation in 2015 balance sheet, even with reduction revenue in the period of water scarcity. Seven had the average tariff of water supply and sewage service increased above the IPCA (inflation index) variation. The sad conclusion is that the resources obtained by the collection of tariffs are insufficient to maintain and expand the operational structure necessary to provide a quality service to the population and still remunerate the shareholders. Most of brazilian basic sanitation company are economically vulnerable to water instability |
publishDate |
2016 |
dc.date.issued.fl_str_mv |
2016-12-15 |
dc.date.accessioned.fl_str_mv |
2017-01-10T11:34:06Z |
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 |
Almeida, Maria Donizeti Moraes. Crise hídrica: um estudo sobre o desempenho econômico-financeiro das empresas brasileiras de saneamento diante de escassez de água. 2016. 148 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, 2016. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/19622 |
identifier_str_mv |
Almeida, Maria Donizeti Moraes. Crise hídrica: um estudo sobre o desempenho econômico-financeiro das empresas brasileiras de saneamento diante de escassez de água. 2016. 148 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, 2016. |
url |
https://tede2.pucsp.br/handle/handle/19622 |
dc.language.iso.fl_str_mv |
por |
language |
por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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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 |
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Biblioteca Digital de Teses e Dissertações da PUC_SP |
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