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The growth of violence in Brazil's states is visible to all. In view of this, electricity distributors are looking for ways to prevent the loss of materials and the clandestine detour of their product. In this sense, intensifying the management of property security costs has been one of the ways to protect their assets. However, the high cost of organic security has led them to implement new asset security models and reduce a significant number of material losses and illegal connections in the state. In this sense, by looking at the years 2004 to 2013, we investigated the existence of a relationship between the cost of asset security and the organizational performance of Cia Energética do Ceará, COELCE. However, a moderate negative relationship was found between the cost of asset security and the ROA and DEC indicators, a low positive relationship with EBITDA and a moderate negative relationship with the FEC, IRV and ISC indicators. Therefore, it was concluded that only ROA and DEC are in line with the hypotheses formulated. Therefore, I dedicate and recommend reading this book to students and professionals in the management area, in order to continue the study.
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Abschluss: Rechnungswesen - Staatliche Universität Vale do Acaraú - UVA (2006) Spezialist für Rechnungsprüfung - Bundesuniversität von Ceará (2009) Master in Verwaltung und Controlling - Bundesuniversität von Ceará (2015) Lehrbeauftragter/Koordinator des Studiengangs Rechnungswesen an der Staatlichen Universität Vale do Acaraú (derzeit).
