Tavares, Adilson de LimaBarbosa, Yuri Henrique de Sousa2021-09-222021-09-222021-09-13BARBOSA, Yuri Henrique de Sousa. Análise econômico-financeira da Cosern diante do período de pandemia: um estudo de caso. 2021. 41f. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2021.https://repositorio.ufrn.br/handle/123456789/37410In March 2020, the WHO officially declared the Coronavirus pandemic (Covid-19), which brought with it several impacts, from social to financial, affecting not only individuals, but also legal entities. In this sense, companies were affected by changes in the market that required readjustments to face the new scenario. In the midst of this context, it is considered relevant to analyze the impacts suffered by the entities during the period in question, in view of the health crisis involved. Therefore, this study aimed to analyze the economic and financial impacts on a company located in the Brazilian electricity sector, responsible for a large part of the supply of electricity in Rio Grande do Norte. To achieve this purpose, the analysis of the financial statements based on profitability, capital structure and liquidity indicators was used, based on quarterly data for the period between 2019 and 2020. Regarding the research methodology, according to the classification adopted by Beuren and Raupp (2006), regarding the objectives, it is characterized as descriptive, regarding the procedures, case study, and, regarding the approach to the problem, quali-quantitative. The results found showed that even in the face of an unfavorable scenario - increase in default, drop in the consumer market, among others - the company evolved during the period: it became more profitable, as it improved the generation of net income from the use of your resource; reduced its indebtedness, although short-term debts have risen over the past few quarters; and it also evolved in terms of liquidity, although current liquidity has decreased in recent quarters due to the concentration of short-term debt.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Análise econômico-financeiraCovid-19Setor elétricoEconomic-financial analysisElectrical sectorbachelorThesis