BSC USE FOR EFECTIVENESS OF 9991/2000 LAW: AN EFFICIENCY ANALYSIS OF PROJECTS FOR LOW INCOMING POPULATION
In the 1970s, as a result of the oil crisis, such discussions were often used strategically for sustainable development. From this period on, the energy sector has also been analyzed more strategically for several reasons, among them configured or desperate and inefficient in its production and use. In the 1990s, ANEEL was created, which culminated in Law 9991/2000, which established rules for investment in Energy Efficiency and R&D projects by electric utilities. From 2008 to 2018, there was an investment of around R$4.803.079.644,16 in energy efficiency projects in the country divided into several types. A law adjustment was made in 2016, and it was established that 50% of the fixed amount should be directed to low income and rural projects. The objective of this study is to analyze, through the use of the balanced scorecard, the Energy Efficiency projects tested by law 9991/2000, classified as low income and thus verify the effectiveness of the law regarding its principle of economic economy. To this end, a bibliographic research on the economic theme, law 9991/2000 and energy saving program was carried out, as well as the search of official ANEEL data on the subject. Next, start developing a Balanced Scorecard framework that can assist in monitoring the analysis indicators of Law No. 9,991 and all of its changes over time, from a perspective of projects targeting the low-income population. The indicators will be prioritized for project analysis using the TOPSIS multicriteria analysis tool. As a result of this study, expect to obtain an analysis of the energy saving projects from 2008 to 2018, aimed at the low-income population, according to law 9991/2000, from the construction of a balanced scorecard, with the objective of to verify the effectiveness, in quantitative terms, of the aforementioned law, taking into account regional, economic and technical aspects.