Resumo

DIAZ GIL, NELSON DARÍO. RANKING FINANCIERO: HERRAMIENTA FINANCIERA PARA MEDIR LA PRODUCTIVIDAD DE LAS EMPRESAS DE COMERCIALIZACIÓN DE ENERGÍA ELÉCTRICA. estud.gerenc. [online]. 2009, vol.25, n.111, pp.13-34. ISSN 0123-5923.

Financial ranking: financial tool to measure the productivity of commercialization companies of electrical energy The research focuses on the design of a financial tool to measure the productivity of commercialization companies of electrical energy, starting from the process of diagnosis, study and identification of variables of productivity, at the same time it develops simplified and needed financial ratios for their measurement. The tool defines a range of productivity for departmental structures and also reflects unproductive variables. The novelty, in terms of goals, is that it reduces the financial risk but increases the management of each departmental structure. It also determines the position of each agent within the organizational structure and their results in terms of: horizontally, the results of each departmental structure compared to themselves; and vertically, the result of the variables compared with the results obtained for the other departments.

Palavras-chave : Indicators of productivity; financial ranking; interval of efficiency; variables of productivity.

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