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Previous issue date: 2003-10-31 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / This work verifies the impact caused by the Emergencial Program of Reduction of Consumption of Electric Energy (energy-rationing program) in the results of the concessionary private companies of the public service of electric energy distribution localized in the Northeast Area. As the rationing invigorated from June 2001 to February 2002, its effects are diluted in the results presented by these companies in the second semester of 2001 and first quarter of 2002, with prominence for the last quarter of 2001, when the revenue of extraordinary tariff restore was instituted by the National Agency of Electric Energy (ANEEL), consequence of the so-called General Agreement of the Electric Sector made between the federal government and the companies of the electric sector. The structure of a generic electric sector and a historical review of the Brazilian electric sector from the time it was controlled by the private enterprises, including the State control period, about 1960, and returning to the control of the private enterprises in 1990, under a new regulation structure are presented. An explanation of the models of economic regulation that Brazil used for the electric sector is made, with prominence for the price cap that is the actual effective model. The process of tariff revision foreseen in the concession contracts signed by the federal government and the concessionary companies is presented, highlighting its two stages: the tariff rebalancing that defines the new price cap and the calculation of the factor X that establishes the efficiency goals for the companies. There is made a presentation of the Emergencial Program of Reduction of Consumption of Electric Energy and of the consequent General Agreement of the Electric Sector, which created the revenue of extraordinary tariff restore. A conceptual revision on reviews is presented, regarding to concepts, accomplishment and recognition. A brief review of the six companies that made part of the worked sample is also presented. Analyzing the quarters historical review and of amount of sold energy, it was possible to conclude that the energy-rationing altered the results of the studied companies significantly and that alteration was masked by the accounting process of the revenue of extraordinary tariff restore / Este trabalho verifica o impacto provocado pelo Programa Emergencial de Redu??o de Consumo de Energia El?trica (racionamento) nos resultados das empresas privadas concession?rias do servi?o p?blico de distribui??o de energia el?trica situadas na Regi?o Nordeste. Como o racionamento vigorou de junho de 2001 a fevereiro de 2002, os seus efeitos est?o dilu?dos nos resultados apresentados pelas empresas no segundo semestre de 2001 e primeiro trimestre de 2002, com destaque para o ?ltimo trimestre de 2001, quando foi institu?da pela Ag?ncia Nacional de Energia El?trica (ANEEL) a receita de recomposi??o tarif?ria extraordin?ria, fruto do chamado Acordo Geral do Setor El?trico pactuado entre o governo federal e as empresas do setor el?trico. Apresenta a estrutura de um setor el?trico gen?rico e uma revis?o hist?rica do setor el?trico brasileiro abrangendo desde a ?poca em que era controlado por empresas privadas, passando pelo per?odo de estatiza??o, por volta de 1960, e retornando ao controle da iniciativa privada em meados de 1990, sob uma nova estrutura de regula??o. ? feita uma explana??o sobre os modelos de regula??o econ?mica que
o Brasil utilizou para o setor el?trico, com destaque para o price cap, que ? o modelo vigente atualmente. Apresenta o processo de revis?o tarif?ria prevista nos contratos de concess?o assinados pelo governo federal e pelas empresas concession?rias, destacando suas duas etapas: o reposicionamento tarif?rio, que define o novo pre?o-teto, e o c?lculo do fator X , que estabelece as metas de efici?ncia para as empresas. ? feita uma apresenta??o do Programa Emergencial de Redu??o de Consumo de Energia El?trica e do conseq?ente Acordo Geral do Setor El?trico, que deu origem ? receita de recomposi??o tarif?ria extraordin?ria. Apresenta uma revis?o conceitual sobre receitas, no que tange a conceitos, realiza??o e reconhecimento. Apresenta um breve hist?rico das seis empresas que fizeram parte da amostra trabalhada. Analisando os hist?ricos trimestrais de receita e de volume de energia vendida, foi poss?vel concluir que o racionamento de energia alterou significativamente os resultados das empresas estudadas e que essa altera??o foi mascarada pela medida cont?bil da receita de recomposi??o tarif?ria extraordin?ria
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/18179 |
| Date | 31 October 2003 |
| Creators | Oliveira, Ridalvo Medeiros Alves de |
| Contributors | CPF:22532668172, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4728712E6, Ara?jo, Aneide Oliveira, CPF:10208623515, http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4773540T3, Silva, C?sar Augusto Tib?rcio |
| Publisher | Universidade Federal do Rio Grande do Norte, Programa Multi-institucional e Inter-regional de P?s-Gradua??o em Ci?ncias Cont?beis, UFRN, BR, Mensura??o Cont?bil |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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