A DINÂMICA DO CAPITAL DE GIRO SEGUNDO O MODELO FLEURIET: UM ESTUDO EM UMA COMPANHIA ENERGÉTICA NO CEARÁ
Abstract
Este artigo tem como objetivo analisar a situação econômico-financeira do capital giro de uma concessionária de fornecimento de energia elétrica sobre a óptica do Modelo de Michel Fleuriet. A pesquisa de natureza qualitativa foi realizada nas demonstrações financeiras da companhia, disponibilizada no sítio da BM&FBOVESPA, dos exercícios de 2013, 2014 e 2015. Os resultados encontrados foram duas estruturas financeiras insatisfatórias e uma sólida. Conclui-se que a empresa encontrava-se em condições financeiras com grande variação do ponto de vista do capital de giro.
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DOI: http://dx.doi.org/10.25190/rec.v5i1.1467
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