Uma análise da capacidade econômica e financeira da CAERN e CAGEPA à luz do Decreto 10.710/2021

Abstract

Verifying whether the parameters of the economic and financial indicators required by decree 10.710 / 2021 are achieved by CAERN and CAGEPA, following the approach of vertical and horizontal financial and economic analysis of concessionaires in the period from 2016 to 2020 aimed of this work. The methodology used was graphics with improvement of Microsoft Excell and elaboration of comparative figures. Comparative models of CAGEPA and CAERN involving horizontal and vertical analysis techniques, general, dry and current liquidity indices, net margin, return on equity and in compliance with the methodology of Decree Law 10.710/2021, considered a new mark of public sanitation, which became require the financial and economic capacity of sanitation companies in advance to participate in public tenders that may be carried out by the municipalities of their water supply and sewage collection systems, and which have contracts to expire and expire. The requirements of reaching data in the financial statements of CAERN and CAGEPA, the calculation of indicators by the methodology of the decree and the identification and comparison with the required parameters, the median parameter being chosen in the years 2016 to 2020, in which it was found that both CAERN and CAGEPA reached all 4 parameters of the indicators of Law 10.710/2021, being able to participate in public tenders that may be interested.