Estudos dos termômetros de insolvência de da Companhia de Águas e Esgotos do Estado da Paraíba - CAGEPA

Abstract

The current scenario of companies is directly related to economic and financial situation, in view of the where variations found in their results will influence negatively or positively the business and its social environment. Taking this context into consideration, the present thesis analyzes the economic and financial situation of the Water and Sewage Company of the State of Paraíba (CAGEPA), whose mission is to supply water and sewage, and contribute to a better quality of life of the population of Paraíba. Accounting analysis techniques such as the insolvency models of Kanitz, Elizabetsky and Matias were used. In order to write this thesis, the methodology used was qualitative and quantitative descriptive research, through a case study analyzing the years 2015, 2016 and 2017. After analyzing these models of insolvency, it may be stated that CAGEPA is in solvency on the Kanitz and Matias models, meaning, it has sufficient funds to meet its financial obligations. Already before the models of insolvency of Elizabetsky show that the company is insolvent, although these models present different results, it was possible to observe that there was an improvement over the years in all models of Insolvency prediction.