Análise de balanço patrimonial e demonstração do resultado do exercício da Companhia Energética de Alagoas antes e após a privatização

Abstract

The Balance Sheet Analysis is an important tool for obtaining economic and financial information of the company, because through it we obtain the diagnosis of the company's decisions in the analyzed period and its consequences. In view of this, this work has the general objective of applying the methods of Accounting Statement Analysis in the calculation of the results of Equatorial Energia Alagoas S/A before and after privatization through Vertical Analysis and Horizontal Analysis, in addition to presenting the indicators that demonstrate the entity's ability to pay and its financial situation in the years under analysis. As for the methodology employed, it consists of bibliographic research and documentary research of a descriptive nature, as it aims to describe the characteristics of a certain phenomenon, besides being quantitative-descriptive, where empirical research investigations are applied with the purpose of analyzing the characteristics of facts or phenomena. With the application of the methods and indexes of balance sheet analysis it was possible to verify data such as the entity's payment capacity and its economic-financial position in the analyzed period.