Abreviaturas

Abstract

The objective of this study was to analyze the impact of the CCSA's lighting form on electric energy expenditures and, consequently, to help the managers of the UFPB to apply the public resources in a more efficient way, so that the efficiency gain can allow the application of the resource critical projects that require larger applications. The analysis of the exchange of fluorescent tubular lamps by LED tubular lamps has the purpose of demonstrating the reduction of costs for the entity. However, in order to reach the eventual results, the analysis of the Net Present Value was used as the main tool in the exchange of the lamps to determine the feasibility or otherwise of the investment. To determine how much time the investment will be recovered, the payback time was used as a secondary tool. The study is an exploratory, bibliographical and quantitative research. Applying knowledge of managerial accounting and investment analysis came the conclusion that the exchange of equipment is feasible from an economic point of view, helping the entity to reduce operating costs. It is also observed that accounting knowledge being well applied can bring great benefits to the entity, aiding in its efficient development regarding the application of resource ..