Strategic invisible costs management: the case of the public companies that transmit electric energy in Brasil

Abstract

This job has as its goal to introduce the strategic invisible costs management for to maximize the results of the public companies that transmit electric energy in Brazil. To reach the proposed goal, one case study with the Eletrosul company is presented, accomplished by documents and by interviews non-structured. Through the inductive method (of the specific for the general), after the exhibition of the case (the specific), is built-up a base theoretical with fundament in two premises theoretical-empirical. This framework has as objective to proposed the strategic invisible costs management as a possible option for the companies that transmit electric energy (the general). This, in function of the no-efficiency financial administration, and of the need to maximize economic results of these companies.