Lucena, Edzana Roberta Ferreira da Cunha VieiraLima, Caroline Torres2022-03-192022-03-192022-02-21LIMA, Caroline Torres. Impactos dos indicadores de perdas comerciais, arrecadação e qualidade do serviço no score de eficiência da Neoenergia Cosern: uma análise de 2013 a 2017. 2022. 34f. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2022.https://repositorio.ufrn.br/handle/123456789/46624In the concession area of Rio Grande do Norte, Neoenergia COSERN is present serving all cities in the state. Considering the focus on efficiency and the existence of regulatory indicators, the general objective of this research is to verify whether Neoenergia Cosern's efficiency score, in the period from 2013 to 2017, was impacted by the results of the indicators of commercial losses, collection and quality of service. The methodological procedures consisted of the qualiquantitative analysis of the information published in the sustainability reports of the Neoenergia group for the delimited period, available on the company's Investor Relations portal. In the quantitative stage, there was the calculation of linear correlation between the efficiency data (obtained through the relationship between operating costs - OPEX - and revenue generation) and the results of the indicators of commercial losses, collection, and quality of service present in the sustainability reports. The qualitative stage occurred with the content analysis of the excerpts related to the study variables in the sustainability reports. The main quantitative results indicate a strong correlation with efficiency for the variables collection and Frequency of Energy Interruption, while losses and Duration of energy interruption showed a moderate correlation with efficiency. Qualitative results indicate that the variables under analysis are influenced by other sources of funding besides operational costs (OPEX), such as government grants, Research & Development projects, and investment resources (CAPEX), suggesting the need to expand the spectrum of the study with the inclusion of more variables in the analysis model.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Energia elétricaDistribuiçãoEficiênciaElectricityDistributionEfficiencybachelorThesis