Abstract

Authors

  • Alexandre Costa Quintana FURG - Rio Grande - RS
  • Annelise da Cruz Serafim Zilio UFSC - Florianópolis - SC
  • Valter Saurin UFSC - Florianópolis - SC

DOI:

https://doi.org/10.5007/%25x

Abstract

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.

Author Biographies

Alexandre Costa Quintana, FURG - Rio Grande - RS

Possui graduação em Ciências Contábeis pela Fundação Universidade Federal do Rio Grande (1992) e mestrado em Administração pela Universidade Federal de Santa Catarina (2004). Atualmente é professor assistente da Fundação Universidade Federal do Rio Grande, editor da Revista Sinergia (FURG).

Mais informações: Currículo Lattes - CNPq.

Annelise da Cruz Serafim Zilio, UFSC - Florianópolis - SC

Possui graduação em Administração pela Universidade Federal de Santa Catarina (2002).

Mais informações: Currículo Lattes - CNPq.

Valter Saurin, UFSC - Florianópolis - SC

Possui graduação em Administração Pública pela UFSM (1970), graduação em Administração de Empresas pela UFSM (1971), graduação em Ciências Econômicas pela Faculdade de Ciências Politicas e Economicas de Santa Maria (1967), graduação em Ciências Contábeis pela UFSM (1974), mestrado em Administração pela UFRGS (1977) e doutorado em Administração de Empresas pela FGV - SP (1994). Atualmente é professor adjunto da UFSC.

Mais informações: Currículo Lattes - CNPq.

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Published

2003-01-01

How to Cite

Quintana, A. C., Serafim Zilio, A. da C., & Saurin, V. (2003). Abstract. Revista De Ciências Da Administração, 5(10), 43–62. https://doi.org/10.5007/%x

Issue

V. 5, n. 10, jul./dez. de 2003

Section

Articles

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