GESTÃO DE CUSTOS E ENERGIA: EVIDÊNCIAS, OPORTUNIDADES E RESULTADOS OBTIDOS EM UM CASO CONCRETO

The acquisition of electricity in the Free Contracting Environment -FCE -is a consolidated alternative of cost reduction, since it allows the previous contracting of the energy to be consumed at a freely negotiated price among market players.The objective of this study was to demonstrate, through a case study, how the acquisition of electric energy in the FCEcan help reduce organizational costs and generate significant economic results.Methodologically, it was an explanatory research, with quanti-qualitative approach, whose instruments of data collection were the bibliographical research and documentary analysis coming from a case study. The analysis of the data occurred through electronic spreadsheets, graphics, and, finally, content and comparative analysis. The results demonstrate the cost reduction, of theR$ 5,000,000.00 (fivemillion “reais”),a lower payback in less than two months, and also an Internal Rate of Return -IRR -of 365%.