Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará

Detalhes bibliográficos
Ano de defesa: 2015
Autor(a) principal: Ferreira Filho, José
Orientador(a): Pessoa, Maria Naiula Monteiro
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Não Informado pela instituição
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: http://www.repositorio.ufc.br/handle/riufc/27153
Resumo: The control and management of costs for security are practices adopted by companies focused on protecting people and their property, which, in a positive or negative, can influence on your organizational performance. The high cost of implementation and maintenance of private property security is affected, in particular, the tax burden, making way for your users, when seeking to hire this type of service. In the face of these difficulties, the electric power distributors are in constant search for alternatives to eliminate losses of assets, whether through the improvement of its operational processes or security system. The improvement of security, especially, is that composed of integrated systems, involving organic surveillance to electronics. Studies show that the integration of these models of vigilance has reduced the maximum occurrences of theft of power cables and transformers in high voltage networks and substations in this sector. The loss of electric power by thefts of materials or illegal connections is today, one of the biggest problems faced by companies in this segment, because, in addition to temporarily suspend the transmission of electrical energy, DEC and FEC indicators affects, clarifying dissatisfaction of employees and consumers. Therefore, the overall objective of this study is to investigate the relationship between the cost of property security and organizational performance of the Cia. Ceará 's energy. Thus, the methodology was comprised of a quantitative nature, about the purposes, the typology of research used was descriptive and as to the means, it is a bibliographical study, documentary and field. The field research was a strategy for the development of the study on COELCE, from 2004 to 2013. For data analysis, statistical techniques were used for the analysis of correlation between the cost of property security and the performance indicators selected for the study. After analysis of correlation between the cost of property security and the performance of financial indicators, it was found that the ROA expressed moderate negative correlation, confirming the first hypothesis formulated, that is, the higher the cost of property security, less the result of financial indicators. As for EBITDA, there was a positive relationship low, contradicting the first hypothesis formulated. Leaving for the analysis of correlation between the cost of property security and the non-financial indicators, it was found that only the DEC expressed moderate positive correlation, confirming the second hypothesis formulated in the research, that is, the higher the cost of property security, the greater the results of non-financial indicators. Other non-financial indicators, FEC, IRV and ISC, however, showed negative correlation, moderate in relation to the cost of property security, against the second.
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spelling Ferreira Filho, JoséPessoa, Maria Naiula Monteiro2017-11-07T16:05:11Z2017-11-07T16:05:11Z2015FERREIRA FILHO, José. Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará. 2015. 104 f. Dissertação (Mestrado) - Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-Graduação em Administração e Controladoria, Fortaleza-CE, 2015.http://www.repositorio.ufc.br/handle/riufc/27153The control and management of costs for security are practices adopted by companies focused on protecting people and their property, which, in a positive or negative, can influence on your organizational performance. The high cost of implementation and maintenance of private property security is affected, in particular, the tax burden, making way for your users, when seeking to hire this type of service. In the face of these difficulties, the electric power distributors are in constant search for alternatives to eliminate losses of assets, whether through the improvement of its operational processes or security system. The improvement of security, especially, is that composed of integrated systems, involving organic surveillance to electronics. Studies show that the integration of these models of vigilance has reduced the maximum occurrences of theft of power cables and transformers in high voltage networks and substations in this sector. The loss of electric power by thefts of materials or illegal connections is today, one of the biggest problems faced by companies in this segment, because, in addition to temporarily suspend the transmission of electrical energy, DEC and FEC indicators affects, clarifying dissatisfaction of employees and consumers. Therefore, the overall objective of this study is to investigate the relationship between the cost of property security and organizational performance of the Cia. Ceará 's energy. Thus, the methodology was comprised of a quantitative nature, about the purposes, the typology of research used was descriptive and as to the means, it is a bibliographical study, documentary and field. The field research was a strategy for the development of the study on COELCE, from 2004 to 2013. For data analysis, statistical techniques were used for the analysis of correlation between the cost of property security and the performance indicators selected for the study. After analysis of correlation between the cost of property security and the performance of financial indicators, it was found that the ROA expressed moderate negative correlation, confirming the first hypothesis formulated, that is, the higher the cost of property security, less the result of financial indicators. As for EBITDA, there was a positive relationship low, contradicting the first hypothesis formulated. Leaving for the analysis of correlation between the cost of property security and the non-financial indicators, it was found that only the DEC expressed moderate positive correlation, confirming the second hypothesis formulated in the research, that is, the higher the cost of property security, the greater the results of non-financial indicators. Other non-financial indicators, FEC, IRV and ISC, however, showed negative correlation, moderate in relation to the cost of property security, against the second.O controle e a gestão dos custos com segurança patrimonial são práticas adotadas pelas empresas focadas em proteger as pessoas e seu patrimônio, que, de forma positiva ou negativa, podem influenciar em seu desempenho organizacional. O elevado custo de implantação e manutenção da segurança patrimonial privada é afetado, em especial, pela carga tributária, tornando um empecilho para os seus usuários, quando buscam contratar esse tipo de serviço. Diante destas dificuldades, as distribuidoras de energia elétrica estão em constante busca por alternativas para eliminar perdas patrimoniais, quer seja, por meio da melhoria dos seus processos operacionais ou do sistema de segurança patrimonial. A melhoria da segurança patrimonial, sobretudo, é aquela composta de sistemas integrados, envolvendo da vigilância orgânica à eletrônica. Estudos apontam que a integração desses modelos de vigilância tem reduzido o máximo de ocorrências de furto de cabos e transformadores de energia elétrica em redes de alta tensão e subestações deste setor. A perda de energia elétrica por furtos de materiais ou ligações clandestinas é hoje, um dos maiores problemas enfrentado pelas empresas desse segmento, pois, além de suspender temporariamente a transmissão de energia elétrica, afeta os indicadores DEC e FEC, elucidando insatisfação de seus empregados e consumidores. Sendo assim, o objetivo geral deste estudo é investigar a relação entre o custo com segurança patrimonial e o desempenho organizacional da Cia. Energética do Ceará. Dessa forma, a metodologia foi composta de uma pesquisa de natureza quantitativa, quanto aos fins, a tipologia da pesquisa utilizada foi a descritiva e quanto aos meios, trata-se de um estudo bibliográfico, documental e de campo. A pesquisa de campo foi uma estratégia para o desenvolvimento do estudo na COELCE, entre os anos de 2004 a 2013. Para análise dos dados, utilizaram-se as técnicas estatísticas de análise de correlação entre o custo com segurança patrimonial e os indicadores de desempenho selecionados para o estudo. Após análise de correlação entre o custo com segurança patrimonial e o desempenho dos indicadores financeiros, verificou-se que o ROA expressou correlação negativa moderada, confirmando a primeira hipótese formulada, ou seja, quanto maior o custo com segurança patrimonial, menor o resultado dos indicadores financeiros. Quanto ao EBITDA, verificou-se uma relação positiva baixa, contrariando a primeira hipótese formulada. Partindo para a análise de correlação entre o custo com segurança patrimonial e os indicadores não financeiros, verificou-se que apenas o DEC exprimiu correlação positiva moderada, confirmando a segunda hipótese formulada na pesquisa, ou seja, quanto maior o custo com segurança patrimonial, maior o resultado dos indicadores não financeiros. Os demais indicadores não financeiros, FEC, IRV e ISC, no entanto, apresentaram correlação negativa, moderada em relação ao custo com segurança patrimonial, contrariando a segunda hipótese formulada na pesquisa. Conclui-se, portanto, que apenas o ROA e o DEC apresentaram resultados coerentes com as hipóteses formuladas.Medidas de segurançaServiços de segurança privadaCustos - Medição de desempenhoCustos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Cearáinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisporreponame:Repositório Institucional da Universidade Federal do Ceará (UFC)instname:Universidade Federal do Ceará (UFC)instacron:UFCinfo:eu-repo/semantics/openAccessORIGINAL2015_dis_jferreirafilho.pdf2015_dis_jferreirafilho.pdfapplication/pdf3968130http://repositorio.ufc.br/bitstream/riufc/27153/1/2015_dis_jferreirafilho.pdfddeb67ca28aae75b30fc9b35e1687309MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-81748http://repositorio.ufc.br/bitstream/riufc/27153/2/license.txt8a4605be74aa9ea9d79846c1fba20a33MD52riufc/271532019-01-21 11:07:07.871oai:repositorio.ufc.br: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Repositório InstitucionalPUBhttp://www.repositorio.ufc.br/ri-oai/requestbu@ufc.br || repositorio@ufc.bropendoar:2019-01-21T14:07:07Repositório Institucional da Universidade Federal do Ceará (UFC) - Universidade Federal do Ceará (UFC)false
dc.title.pt_BR.fl_str_mv Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará
title Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará
spellingShingle Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará
Ferreira Filho, José
Medidas de segurança
Serviços de segurança privada
Custos - Medição de desempenho
title_short Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará
title_full Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará
title_fullStr Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará
title_full_unstemmed Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará
title_sort Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará
author Ferreira Filho, José
author_facet Ferreira Filho, José
author_role author
dc.contributor.author.fl_str_mv Ferreira Filho, José
dc.contributor.advisor1.fl_str_mv Pessoa, Maria Naiula Monteiro
contributor_str_mv Pessoa, Maria Naiula Monteiro
dc.subject.por.fl_str_mv Medidas de segurança
Serviços de segurança privada
Custos - Medição de desempenho
topic Medidas de segurança
Serviços de segurança privada
Custos - Medição de desempenho
description The control and management of costs for security are practices adopted by companies focused on protecting people and their property, which, in a positive or negative, can influence on your organizational performance. The high cost of implementation and maintenance of private property security is affected, in particular, the tax burden, making way for your users, when seeking to hire this type of service. In the face of these difficulties, the electric power distributors are in constant search for alternatives to eliminate losses of assets, whether through the improvement of its operational processes or security system. The improvement of security, especially, is that composed of integrated systems, involving organic surveillance to electronics. Studies show that the integration of these models of vigilance has reduced the maximum occurrences of theft of power cables and transformers in high voltage networks and substations in this sector. The loss of electric power by thefts of materials or illegal connections is today, one of the biggest problems faced by companies in this segment, because, in addition to temporarily suspend the transmission of electrical energy, DEC and FEC indicators affects, clarifying dissatisfaction of employees and consumers. Therefore, the overall objective of this study is to investigate the relationship between the cost of property security and organizational performance of the Cia. Ceará 's energy. Thus, the methodology was comprised of a quantitative nature, about the purposes, the typology of research used was descriptive and as to the means, it is a bibliographical study, documentary and field. The field research was a strategy for the development of the study on COELCE, from 2004 to 2013. For data analysis, statistical techniques were used for the analysis of correlation between the cost of property security and the performance indicators selected for the study. After analysis of correlation between the cost of property security and the performance of financial indicators, it was found that the ROA expressed moderate negative correlation, confirming the first hypothesis formulated, that is, the higher the cost of property security, less the result of financial indicators. As for EBITDA, there was a positive relationship low, contradicting the first hypothesis formulated. Leaving for the analysis of correlation between the cost of property security and the non-financial indicators, it was found that only the DEC expressed moderate positive correlation, confirming the second hypothesis formulated in the research, that is, the higher the cost of property security, the greater the results of non-financial indicators. Other non-financial indicators, FEC, IRV and ISC, however, showed negative correlation, moderate in relation to the cost of property security, against the second.
publishDate 2015
dc.date.issued.fl_str_mv 2015
dc.date.accessioned.fl_str_mv 2017-11-07T16:05:11Z
dc.date.available.fl_str_mv 2017-11-07T16:05:11Z
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dc.identifier.citation.fl_str_mv FERREIRA FILHO, José. Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará. 2015. 104 f. Dissertação (Mestrado) - Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-Graduação em Administração e Controladoria, Fortaleza-CE, 2015.
dc.identifier.uri.fl_str_mv http://www.repositorio.ufc.br/handle/riufc/27153
identifier_str_mv FERREIRA FILHO, José. Custos com segurança patrimonial privada e o desempenho organizacional em uma companhia energética do Ceará. 2015. 104 f. Dissertação (Mestrado) - Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-Graduação em Administração e Controladoria, Fortaleza-CE, 2015.
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