Análise das demonstrações contábeis da CAB Cuiabá S/A – Concessionária de Serviços Públicos de Água e Esgoto

Abstract

This is a study with the purpose of analyzing the Accounting Statements of the company CAB Cuiabá S/A. It also aims to analyse it’s economic and financial advance. As well as to concur or not with the reasons given to the breach of contract with the Prefecture of Cuiaba. This study also attempts to demonstrate the importance of Accounting Statements Analysis for decition making. The company’s revenues could allow it to invest the amount fixed by contract. But there was no net income through the years due to high service costs, high operation expenses and high interest on loans, credit lines and debentures. The company lost access to external credit lines and it’s controller’s credit lines. After three years not reaching established investment goals, Cab Cuiaba S/A went through a one year period of intervention, ultimately suffering a contract breach by Prefecture of Cuiaba.