Abstract

• Autor(a) principal: Quintana, Alexandre Costa
• Data de Publicação: 2003
• Outros Autores: Serafim Zilio, Annelise da Cruz, Saurin, Valter
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Ciências da Administração
• Texto Completo: https://periodicos.ufsc.br/index.php/adm/article/view/4821

The purpose of this article is to show the importance of the Cash Flow Statement and the Value Added Statement as effective instruments of financial management, due to the information that these statements can provide. To demonstrate this, a financial analysis of the principal financial statements of the Empresa Transmissora de Energia Elétrica do Sul do Brasil S.A. – Eletrosul – was made and in particular, a detailed analysis of the Cash Flow Statement and the Value Added Statement. To do this, the financial statements published by the company were obtained. First, liquidity ratios from the Balance Sheet were calculated and, subsequently, an analysis of the Cash Flow Statement and the Value Added Statement was made. This was done to demonstrate that the information obtained from the Balance Sheet could be better detailed by the use of the referenced statements, showing in the end that alterations in the liquidity of the company can be explained by the changes in the ways in which the company used its cash resources.