Proposta de indicador de longevidade da concessão de serviço público de transmissão de energia elétrica, na perspectiva da sustentabilidade [thesis]

Josimar Oliveira Silva
por sua capacidade na orientação deste trabalho e, principalmente, pelos constantes estímulos transmitidos ao longo deste período de convivência, aqui traduzidos em sentimentos de respeito e amizade. Ao Prof. Dr. Francisco Anuatti Neto, pelas salutares discussões e contribuições para elaboração deste trabalho, bem como em outros temas de interesse mútuo, com destaque para a regulação técnica e econômica de serviços públicos. Às minhas irmãs, Lourdes e Joseilde, que direta ou indiretamente
more » ... ram envolvidas, ao longo desses últimos anos, com o suporte indispensável suporte fraternal. Aos amigos e colegas dos ambientes de trabalho, na Câmara Legislativa do Distrito Federal, e de pesquisa, no compreensão quanto às dificuldades, por restrições de tempo, para a convivência profissional e social. Finalmente, a todos aqueles que de uma forma ou de outra contribuíram, direta ou indiretamente, para o êxito deste trabalho. 2.Que se deve entender por infinito? "O que não tem começo nem fim: o desconhecido; tudo o que é desconhecido é infinito." (Allan Kardec. in "O livro dos Espíritos", ABSTRACT Over the past 20 years, the model of public service concessions in Brazil, has evolved considerably, especially in the electricity sector, and the transmission segment of electricity. The existing regulatory framework has sought to ensure the proper provision of the service through the performance evaluation of the service provided by public or private, in view of product quality and continuity of service or availability to the user. Concomitantly, emerged and developed rapidly and globally, the concept of sustainability, in which "sustainable development should meet the needs of present generation without compromising the needs of future generations" (World Commission on Environment and Development -WCED) comprising essentially three economic, social and environmental (concept of Triple Bottom Line -3BL), allowing you to capture the impact of corporate activities and organizations by means of indicators defined for each of the three dimensions. Still, in this context, new techniques of strategic planning and performance management were developed, based on indicators, notably the Theory of Stakeholders. Additionally, the various methods of economic evaluation and financial statement of companies have also made a movement of international convergence, especially for application of risk analysis and assessment of value added, using the cash flow of the expected benefits, including the period perpetuity or the residual value or terminal value, and international accounting standards (IFRIC 12), which alters the structure of asset composition, since the standard does not permit the recognition of infrastructure related to the granting of fixed assets in utilities, currently common practice in Brazil. In this context, this paper proposes the formulation of a new indicator for the provision of public electric power transmission, from the systematic information in the Grid Procedures of the Operador Nacional do Sistema Elétrico (ONS) for the different performance indicators established for the operation and maintenance of electric power transmission, to facilitate monitoring of the management of physical assets, the contractual requirements of current conservation and appropriate service, by assessing the loss or gain in life expectancy of the components or the functions transmission, from a certain age, ie, an indicator of longevity of the physical assets of the granting of electric power transmission. Furthermore, this same indicator of longevity can be used in assessing the value of perpetuity (estimated terminal value) of companies or by the traditional method of projection of cash flows discounted perpetuity or for the simple approach of comparative life expectancy of the end of the concession of public service providers.
doi:10.11606/t.3.2012.tde-20032013-145651 fatcat:ny5rslotp5dkzhl7ipmxuyvvta