Or patrimony of social cells, as an object of accounting, and subject to various influences two environments that can prejudice its existence. Since the most remote times, impregnated with empiricism, you individuals who have been counting as they were intrepid cliffs of wealth, e pensvam numa maneira de preveni-los, contudo, there has never been news before, two advanced studies on the perigos that affect or patrimony, like the Hodiernos, issued by the modern doutrina do Neopatrimonialismo.Portanto, this is not the current state of accounting for you. cliffs that affect the wealth of social cells, especially those pertaining to the basic movements, you base and essential for the survival and progress of the entity - patrimony. Liquidity as a basic and fundamental exercise of patrimony,Possibly a cliff that influences its efficiency that must be analyzed, measured and controlled, with a reliable accounting power, with its scientific dignity, to guarantee technological and gnosiological resources, to study or finance system, in its capacity to protect against problems that Ameaçam to its efficiency, not continuous process of devir da patrimonial dynamics.
1. Estudos e revolução na contabilidade
Basic and exclusive work in the past or in the past, on two occasions in the most remote times of history, when it organized or its heritage, and began with all the possible possibilities to guarantee the continuity of the same, using-or for the satisfaction of its needs. emerged no tempo, as já expressava Viana (1971).
Organize, prevent, preserve enterprises always foi o intuito do antigo “write”, or accountant, as já abordou Sá (2001). In the eloqüente aspiration of evolution, social growth and prosperity or homem together with you are for your needs. But, to the satisfaction of his needs, he was encouraged to be ugly when two cliffs were tied to problems, which could extinguish organized wealth.
Logically, among all the processes that would reach human history, um deles, muito precious and fundamental, foi or of rational evolution, it gives cerebral structure, which fazia distinguish or superior spirit of inferior, ou seja, fazia differentiate or animal comum, com o Human, pois, inasmuch as this thought, that agia pragmatically.
Various names (Resende, Lage, Amaral Pires, Carlos and Elizabete Serra Negra, 2005) say that the stages of the general construction are classified in four species or periods: either the seventeenth century or the scientific revolution, or the eighteenth and nineteenth centuries we fear observation. Scientific, or 20th century marked by the scientific explosion in the current moment would be the philosophy of the conhecimento, maximum stage, but never definitive, therefore, there must still be other rationalists, coming from the human spirit, who surpasses all the demarcated barreiras, na mesma contextual criticism of his intellectual faculty.
The accounting of such classificação (those cited above do conhecimento geral) has special and specific conditions. Or XIX century, really is the phase of scientific observation in accounting; quase ao mesmo tempo houve a sua revolução cognitiva, produced by Coffy (1836) and Villa (1840); The 20th century was the phase of the scientific explosion carried out by Vincenzo Masi (1893 - 1977), and we have walked in the so-called philosophy of conhecimento, which interacted as a motto of "conhecimento do conhecimento".
As proposições on or capital dited hair francês Coffy (Apud - Pfaltzgraf, 1956), dariam novos ares, for you study you count, since there were so many variations of capital ou or seu movimento, not dizer this distinguished scientist who imported, and not simply you count and registers. Or for the Italian accounting: Francesco Villa (Apud - Sá 1997), said about what matters to accounting, as it is not simply a demonstration of the registry, but to the extent that you are representative, absolutely responsible for its creation, structure and meaning.
Therefore, a scientific revolution in accounting, was promoted by these thinkers who explained either patrimony or accounting phenomenon, as a social cell. A inovação da contabilidade is due to these two talents, first to Coffy, to Villa.
Really, logo após estes mestres, the scientists you count, passavam to observe a real matéria contaábil, embora, muitas vezes, such an approach fosse homogenized with our other branches of knowledge, emerging among various doutrinas: or substantial materialism (this one of Villa's creation), or personalism, or controlism, or reditualism, or aziendalism, or positivism and other cognitive movements that study scientifically countable material, always emborse in an original and genuine way, not a parameter of the same discipline.
We are the first decades of the 20th century, followed by the first decades of the same century, a scientific explosion by the Italian hair promoted by Vincenzo Masi (1893 - 1977), categorically; it was or limiar de um novo tempo for or accounting benefit; arose então or patrimonialismo, to doutrina that imputava or patamar superior à contabilidade; a truly deserved place for this science, always present in a human society, it was not two undertakings.
Or Masi's talent derived various other thoughts, pois, to his way of classifying or patrimony in structure, kinematics and representation, it would be beyond future considerations. Two defined aspects of the master, not study of capital, or dynamic, especially, serious or center of scientific theories in accounting area; e really or movement is a present phenomenon, no tempo, highlighted, firstly, in ancient philosophy by Heraclitus (century VI BC) and deposited by various thinkers, among them: Aristotle (384-322 BC), in his work “Da geração e da corrupção ”that dealt with the origins and fim das coisas existentes elements of nature, with diverse and specific conditions and mutations that could exist.
Hoje na chamada phase da philosofia do conhecimento contaábil, or patrimonialismo aperfeiçoado, called Neopatrimonialismo, de criação do mineiro Sá (1992), which has a deep and important vision, consistent with the era in which we live, addressing a new vision, supported and expanded holistic hair, especially not tangential to heritage dynamics.
A dynamics of the patrimony of the social cells and studied by the vision of
Neopatrimonialism, a systematic systematic approach. It was not a patrimony of the movement, and this is called a function, which occurs in a systematized way, making the most of needs and ending the satisfaction of the most needs with the Italian or Giovanni Rossi (Apud - Sá, 1997).
Therefore, or what functions, how they are classified, how they are structured, in what groups or species, or what objective, what would be the nature of each one of them, their scope, their responsibility not to become a heritage asset, and importance, will be The subject of the next subtitle of this writing.
2. The systems of patrimonial functions
A visão da doutrina Neopatrimonialista, which expands and embrenhas, or dynamic aspect of Masi, that which specifies the systems of patrimonial functions. O patrimônio é, pois, uma constituição de sistema - também no linguajar evolved from D`auria (1956) - and each one of them has a specific exercise, synonymous with patrimonial movement.
In truth, two systems of patrimonial functions became an axiom, an idéia inquestionável pela sua realidade, ou seja, no patrimônio, all the phenomena that generate movement and transformation, happen simultaneously, hereditary and interdependent in a totally systematic process.
All this process starting and ending the needs.
As needs are lacking in something fundamental, therefore, it arises with the intention of being satisfied through adequate means, that when moved with a rational scope, it tends to operate effectively or inefficiently, depending on the extent of its necessity or less. As needs, purposes, means and functions, constitute, being, elements of a patrimonial system.
In accordance with the nature of the system, it is divided into species, which is inter-related, with relative and interdependent autonomy. According to the Neopatrimonialist classificação, we have heard systems of functions. No two basic roles and the most important issues are four systems:
Liquidez® System that enables us to satisfy the needs of the lesser-paying hairs (caixa, banks, credits, stocks and other assets).
Resultabilidade® System that fears the end of satisfying the needs of custos, peels recipes.
Stability® System that fears the end of satisfying the needs of balance, through adapting the movement of other functions and through a suitable proportion of the patrimonial structure.
Economicidade® System that fears the end of producing survival, in order to satisfy the need for continuity of patrimony.
We have two complementary non-role systems:
Produtividade® System that fears the end of satisfying the need for waste, avoiding or through specific exploitation phenomena.
Invulnerabilidade® System that fears the end of satisfying the needs of cliffs, through two relevant phenomena.
There are also two more systems, not two auxiliary:
Elasticity® System that fears the end of satisfying the need of growth of the patrimonial mass, through two phenomena of dynamics or patrimonial movement.
Socialidade® System that fears the end of satisfying the needs of contribution, as a human being and with society, through the interaction of these with the patrimonial substance.
Therefore, são oito os patrimoniais systems and purposes; there are several separate means in different natures (finance, profit, stability, etc); e são oito as funções patrimoniais. Contudo, as a tempo, other systems have arisen, which will be fundamental, for or essential, sublime and positivist study of accounting.
All of the systematic functions take place in a complex way, at the same time, with cooperation, with subsequent, with dependency, with relatividade, and many times, with lapse and extinction (cases of efficiency of ineffectiveness, but more interdependence)., peels extreme connection).
3. Theory two aspects of the patrimonial functions and the states of efficiency
In order for homem to explain correctly the phenomena of the nature and of the universe, he went on to produce sublime, organized and comprehensive thoughts, which we call theories. A theory and a sublime and divine vision of two fatos as expressed by Santos (2001). A ciência only exists as a theory and it is extinguished.
As we saw, the basic, complementary and auxiliary systems are organized in the number of the number, therefore, there are various theories about the same. When Neopatrimonialist accounting rationally addresses (that é o seu estagio comum) about wealth, it issues theories. Those related to the basic systems are only the basic theories and those related to the other systems, are called complementary (those related to elasticity, sociality, productivity and invulnerability).
It is basic to know, acknowledge and acknowledge that liquidity is one of the most important functions of the patrimony, contudo, in a complementary way, you know that this function is possible, in relation to efficiency, being, therefore, or conforming to these two conditions (liquidity). and risco) you base for a definição de conclusões da analysis accountable.
Nothing is more efficient than satisfying a specific need; When liquidity is effective, we disseminate that the liquidity movement was sufficiently, agile and competent to satisfy the various contracted periods. Therefore, it is effective and inerente health state to the functions: basic, complementary and auxiliary.
In any way, knowing and making liquidity a basic system and invulnerability as a complementary system, has no influence on the fundamental importance of the study of its functions. Ou seja, it does not matter whether it is a basic or complementary theory, all theories are highly necessary for the studies you have.
This is, despite the detailed difference of function, regardless of whether this is fundamental, complementary or auxiliary, all influential or patrimonial, being thus, extremely important, not disregarding or particular accounting status of each one of them.
As non-patrimony, everything happens instantaneously, concomitantly, hereditary and in full, so it is possible that two basic systems move in a related process and protected by the complementary and auxiliary systems all year (See Figure 1):
Ou seja, the basic functions of the patrimony, this is, those that give liquidity, results, stability and economy, simultaneously, hereditary, interdependent and autonomous, not to flow from the event of functions complementary to the production and invulnerability of the two, auxiliary systems of sociality and elasticity; all are with specific dimensions and different environmental settings.
Not the same time that it moves systematically to liquidity, or invulnerability and productivity system, it is deepening in itself, cooperating with it, in a semi-permanent process, we express environments by dimensions. Or else it can run as a result, pois, when it happens, there exists emir, influences of elasticity and sociality, as it also gives productivity and invulnerability. E assim by diante.
Therefore, liquidity, results, stability and economy, with more autonomy, more common influences two complementary systems of capital (or production and invulnerability), and also two auxiliary systems of capital (or elasticity and sociality). When basic systems are processed, two auxiliary and complementary systems tend to soften an interdependence, simultaneously, hereditary and correlative in the endogenous and exogenous environments that give wealth.
4. O cliff
Or risco é uma patrimonial necessity, which lacks satisfaction, on the part of two patrimonial meios, which tends to produce invulnerability. The invulnerability of a capacity that allows the patrimony to prevent two different cliffs that are irrelevant to the general activities of two systems of patrimonial functions. Or risco é, pornto, uma ameaça à economicidade ou survência da social social. Or cliff and a phenomenological state of uncertainty.
Não é à toa, that as financial institutions, credit institutions, bank houses and various businesses, are absolutely careful to analyze the cliffs of their own state, as they are not going to lose their existence, which could lead to prejudice to other ventures (when an undertaking “dies”, tending to transmit changes to all societies).
A theory that governs or invulnerabilidade system semelhante a rege or patrimonial cliff. As a particular vision, or a system of invulnerability in a function that produces phenomena that prevent the patrimonies of two cliffs, but, in a general vision, more extensive, than invulnerability of all patrimonial systems, or seja, all systems that are possible. A grau de risco, which amazes efficiency, and has been avoided by this important heritage system.
Ou seja, to liquidity possui um risco, to resultabilidade também, to stabilidade possui um risco ea economicidade também, to elasticidade possui um risco ea socialidade também, sem esquecer também da produtividade que o possui também; This protection capacity is invulnerability that owes or risco and guarantor to its own efficiency of the specific function.
All the systems are capable of risco, ou seja, possuem to uncertainty of adequate dynamics, of satisfactory effect, considerably, this risco was derived from past behavior, which will also prejudice or future behavior of the capital is not healed; I certify that such cliff is related to the state of patrimonial efficiency.
Ou seja, or cliff that influences a patrimonial behavior ating your systems, will be paramount in the difficulty of reaching the efficiency of the system in particular, for logo you can influence the efficiency of everything or patrimonial complex. Or cliff, therefore, when it has not been avoided, it will prejudice the effectiveness of the patrimony and such a fault will occur when the invulnerability for incompetent is not its purpose.
As inefficiencies that occur to us patrimonial systems are only related to incompetence makes it invulnerability that it does not achieve protection against the cliffs.
This is one of the causes of ineffectiveness, contudo, not exclusively, but there may be other causes tied to the processes of intensification, elasticity, production, profit, equity, capitalization, social contribution, rotation, etc. But, or cliff, as dynamics is totally fundamental for the efficiency of each system in particular and for the global efficiency of the azienda heritage.
5. To liquidity
Among the systems that are framed are basic and fundamental specimens, there is the liquidity system, which is a function that satisfies the payment needs; This is a definition, which includes the writings of Sá, Masi, Hoji, Herrmann Júnior, Viana, Florentino, Koliver, D`auria, Johnson, Robinson e muitos outros, embora some of these, tenham expressly embedded such definition in his writings.
When an analysis of two balances was being formed, in the modern era, or main study, which was imputed to the observation of two undertakings, it was a “financial” aspect, therefore, when analyzing that in an absent manner, it was countable, chamava-se financeira e vice- Versa, pois, such application of accounting accounting (embora nem semper), exclusively resided phenomena of receipt and payment, or income and financial losses of operating capital. This was the main observation of two studies.
O professor Herrmann Júnior (1975), pai da editor Atlas, one of his works called: “Análise de balanços para a administração financeira” (p. 62) (work verified in the bibliography), addressed, that or initial reason gives analysis two balanços, it was a function of liquidity. Such a process became legal in the United States of America, where the following sentence was left: "To never liquidate, or the bank must always be ready to liquidate"; extremely financial jaculatória.
The bank branches, which were exclusively, were produced in a common way, processes of financial analysis of the capital, for or liberative consent of borrowing requesting years. The United States, in an important way, or "Federal Reserve Bank", is very important, for normalization, this practice according to the Matarazzo (1998).
Embora, a financial analysis of the capital, has been incipient, in the contemporary history of accounting, it has not been in the old phase, which has been influenced by empiricism, it never pretervered evolved studies of analysis, like you who faziam no Egito antigo until 4000 years ago, in relation to future forecasts, according to Mellis (Apud - Sá 2001).
The ancient analytical studies reported will explain the forecasting processes. What or what is foreseen? What is it for? È to protect or object em si, two present and future cats that ameaçavam their existence. Tracing this to the countable field, the ancient studies produced in the direction of two metais, tinham or the goal of protecting organized wealth, two cliffs that cause discontinuity, ou destroem or wealth operation.
Therefore, or cliff is an embedded theme, from past studies and liquidity from the subject that started the present studies, by both means, in a relevant way, as they are expressly common, we writings tell you of important times in history, verified by various writers.
6. A liquidity eo seu risco de ineficácia
As it satisfies the payment needs that we are dipping in liquidity, for a long time it has been treated, as the only process that gives us an accounting analysis, is the exclusive basis for this accounting application. Obstantiously, as approaches to liquidity, even if not modern, many times empirical fora, supported, did not eloquently and clearly produce, produced by the mind, to seek a true truth, which ended up in hidden ways, pois, não se baseava na research or no scientific support.
O empirical spirit, wrapped in a hidden aspiration of a true one, which would end up becoming dogmatic, became an instant display of ostentation, ended up producing idiosyncrasies, which are reasons of laughter for some, aceitação for uns poucos and investigação para muitos; I credit that this esteja does not group the last two mentioned.
A phrase that is haunted by North American drivers is that the ideal quotient to conclude effectively is 2: 1 liquidity, ou seja, “for every real divide there must be two reais for or payment”. Such a phrase had a significant theory, but it was partial and very untrue. As Research carried out by Sá (1965), in his test, will verify that the liquidity is more motivated by the temporality of two financial elements than the proportion (pois, there is a static and dynamic liquidity).
When there is established a sufficient padrão for or state of function, commits an investment, or an ideal quotient exists for each type of enterprise, now, or quociente padrão does not exist, therefore, it will hardly exist patrimonial structures, which will or will not intensify. patrimonial, at least atividade, or mesmo produto, or mesmo atmosphere, to not be all the enterprises of the world, fossem mesclados em um só, miracle this one that não desejo e nem I prefer to see.
Therefore, or for all, there is no accounting physical reality, for example, different types of businesses, different types of activities, different types of products, different settings, different cycles, different social environments that surround azienda eo patrimônio contido nela.
A very fundamental fact is that the efficiency of a system only exists, when there are various pains, there is invulnerability, which sufficiently protects the system to support the cliffs with ease, ease and vigor. On the other hand, the effectiveness of a system also depends on the effectiveness of the invulnerability, which has such a system, with absolute influence, in a very important way.
Such condição já foi muito previously issued by Zappa Hoog (2005), a Sá, em mensagem eletrônica, cujo teor, foi repassado aos membros da ACIN (Associação cientifica internacional neopatrimonialista, institição a qual sou membro); Such a message of truly authentic theory, when Hoog said that the effectiveness of two basic systems was relative to the influence of invulnerability in each of them.
Embora influenced by other pains, liquidity like that, its effectiveness, is guaranteed, when such a system is protected by two cliffs that reach or move. Contudo, or risco, não é um exclusive phenomenon inherent in this system (or liquidity), should also be considered, the effects of produtividade, elasticidade, circulation, revenue, balance, vitality, socialidade e sustainability, which are extremely linked to this relevant function.
To liquidity, it was possible to avoid a cliff, which should be avoided or controlled, so that it does not make unsatisfactory the short term, contracted at different times in this same month. The liquidity movement is only ideal, when there is a level of invulnerability not in its process.
Or risco gives liquidity, I say respect to its inefficiency, ou seja, liquidity and ineffective when also, there is no protection against the present and future disorders, linked to the patrimony. Or cliff and inerente to ineffectiveness. There is no cliff, it gives liquidity to be effective; this is a benefit. Either cliff issues ineffectiveness of the system, no state in which or system does not present adequate protection against the same influences that interweave us undertakings.
A liquidity was a cliff, which when not protected, causes its ineffectiveness. The phenomena of receiviment and payment, stochage, bandages, granting of credits, financial applications, contracão de dívidas, they must be carried out tendo em vista, or risk of inefficiency that only happens when or movement and incompetent in the satisfaction of needs, or in aggregate proportion and unsuitable for heritage capacity.
Validation or risk gives liquidity of the enterprise, a situation that could render this function ineffective, a subject of scientific accounting supported by the modern doutrine of philosophical Neopatrimonialism, present in those days.
Like all heritage, it has a cliff, the exercises, which compose or its organism and bodies, as products of a species of function, also a specific and fundamental cliff for the growth and vitality of the heritage mass. Aliás, not atual market, to uncertainty is constantly present, in any type of enterprise or social cell.
The systems of invulnerability and liquidity, in spite of the self-employed, quanto à espécie dos meios e necessidades peculiar, possuem u relatividade de autonomia, when sublined to the states of simultaneity, hereditariedade and interdependence two systems.
As invulnerability, therefore, it exists in all systems and there is no current accounting status, it can be studied, not in the area of liquidity, in a very close process of cooperation, which has the effect of producing various effects that guarantee states of inefficiency and inefficiency of its own liquidity. A liquidity was possible and the system was also, phenomena of prevention two months.
7. The phenomena of invulnerability not a liquidity system
The system gives liquidity in its interdependence as the invulnerability system allows for phenomena that prevent uncertainties. Aliás, in a general and basic way, are the three phenomena of protection of the heritage: the provisions, the reserves and the reintegration funds.
As doutrinárias conceptions around those phenomena, são polemics and discursivas, being inclusive, present, some legal norms related to accounting, international norms, not doutrinas contábeis, and, particularly, not Neopatrimonialism. Muitos definem such phenomena as or result of adjustments, outros or definem pela sua origique, outros or definem pela sua specie and this last definition, which really interests to accounting, pois, or patrimonial phenomenon gives invulnerabilidade, it could not be considered just, as or result of a formal adjustment two records you count.
As reserves belong to a specific patrimonial system, possibly related to other systems, which means that exclusively it originates not a system of results, but nothing more, according to Sá (1962, p. 66), than an acantoamento, um “ pedaço ”ou uma“ parcela ”, do capital operamento. Ou seja, as reserves are particles of capital, with two profits, highlighted for the prevention of two cliffs.
The reintegration funds take on another important role in preventing two cliffs. There are basically no assets, in elements that have a value or time, as well as elements that must be paid as a time. To depreciation, to amortization (some, figure in this group, in spite of their conceitual treaty, to be a separate feito) are fundos, ou seja, only phenomena that serve to keep values that need future rest.
As provided for your time, it is possible to make a special species for reserves and funds, it is the same thing that these three phenomena have; The fazem is part of the invulnerability system. But, provided nothing else, what a phenomenon of protection and protection of capital, which arises in the future certainty. Therefore, as provisions arise for a future payment, or for a real future constitution, they are not cumulative as the funds and are permanent as the reserves, so, it is possible that they flow rapidly, they are constantly extinguishing our periods, for the payments and absorption of two different cliffs.
This last phenomenon (a provision), especially, deserves less specific consideration, therefore, such phenomena are present in the liquidity system. Despite the fact that the reserves and funds contribute to all systems, the provisions are expressly stated not to be a liquidity system and such phenomena are important for a brief discourse.
No liquidity system is the main phenomena that preserve or patrimony two cliffs only as provided, among them:
Provision for doubtful debtors (also called a provision for credits for doubtful liquidation, porém, this phenomenon is in truth a "reintegração fund")
Provision for obsolete, uncollected and imprestove stocks, Provision
for tributes (Imposto de Renda, Encargos Sociais, etc.),
Provisão for exchange rate, etc.
Such phenomena have only been realized and not a liquidity system, each one of them, a fundamental characteristic; servem uma maneira concise, to avoid the disorders related to the entrances and financial departures, with the investments and financial financing, or even problems with receivers and payments. Such phenomena help to avoid and protect the patrimonial substance, when or receivimento não foi feito no tempo (a provision for doubtful debtors), as bandages are not concretized (provision for obsolete, uncollectible and imprestáveis stock), when there is future payment (provision for various taxes), also for a variação da moeda (provision for exchanges), etc.
Such phenomena, therefore, are not an important liquidity system, for an analysis and for the protection of the liquidity efficiency, not for the receipt of payments and payments, stock, sale, change of currency, etc. Thus, there is no preservation liquidity system, therefore, the assessment, analysis and study of the cliff, beyond the singular observation of such phenomena.
8. Assessment and analysis of the cliff gives liquidity
Liquidity as a system has various aspects that must be observed, some of them related, such as contracting debts, renewal of two loans and stocks, common liquidity, sales, etc. Using the methods of coefficients and index numbers, ou seja, em bom verify:
- At percentages of dividends as total liabilities At percentual evolution of the dividends At percentual evolution of the bandages
We also need to verify the quotients:
- From liquidity with rotation of two credits From rotation with two stocks From rotation with two dividends, borrowers, salaries and other elements.
It is necessary to know what we are going to follow, or basically, to know some reasons for the rotation of two financial elements, to the evolution of sales, to the evolution and evolution of life. All these quotients can be observed, however, or as a matter of fact can be extended, due to completeness of their scope.
A valiação do risco can be feita, in the observation singela dos quocientes, for example, is a commercial company, uma padaria, possui um liquidity ratio comum equal to $ 1.20 for each $ 1.00 of dividends and a turn of 2 Once it is not anus, we know that the cliff of ineffectiveness is high, to say that liquidity is never ineffective.
In another way of assessing or cliffing, it is to observe the positive variations of the period, in comparison with negative ones, to observe this higher than that, which tends to be in such a way, a relevant percentile proposition of cliff. Ou seja, or that you receive not present and not future must be higher than that you pay not present and not future. The present and future financial income will be higher than the present and future disbursements of the liquidity system. È Aconselhável that either it fell percentually never passed or that it rose percentually, or that it varies from negative it never becomes ultrapassa or positive:
Rp + Rf> Pp + Pf
If (p + f)> Df (p + f)
The present payments (Rp) the more future payments (Rf), should be higher than two present payments (Pp) and future payments (Pf). As also present and future financial income (If p + f) should be higher than current and future financial disbursements (Df p + f).
We suppose, for example, that a laticínios company, which resells this product, ou seja, a commercial company, for 5 years apresente quocientes, that deixam for others, doubtful to its efficiency. These quotients are extracted together with the coefficients of dividas with relation to the total of the passive, also, with index numbers of the bandages (Table 1):
As an analysis of the cliff, it must be observed at first glance, there is a proportional imbalance, an evolution of the turn, or a state of liquidity in the progress of the bandages, to ask which or what cliff? Or who is prejudicing liquidity? Not behaving past or that houve of ineffectiveness? To liquidity, do you have more resistance to efficiency or ineffectiveness? São basic and common questions, which must be in the mind of an accounting scientific analyst.
We can see, that or cliff gives liquidity teve foi grande. With regard to liquidity as a whole, in proportion to the amount of money, together with the ephemeral progress of two turns and the evolution of the sale (a company not seen, there were more investments than fixed). As a visual observation, it can never be perceived that the invulnerability of this system is not as productive as it appears.
The coefficients of the divides and the index numbers of the bandages are shown in an explanation of the state of these phenomena. For that reason, it is necessary to make considerations about the patients, which are only related, but we must know which way or what is the relationship that they have in involuntary events, at the same time that they have inclined to evolve. Therefore, there must be some positive and negative variations of these relationships.
Or be careful that you try to create such an analytical reason for two or more, as a precaution of not producing miraculous ideas, such as those that were alerted by Herrmann Júnior (1975), I am close to you, or I respect ilações do espírito, which transmitiu à carne, num process slow and difficult, all these considerations.
Firstly, it is necessary to endorse or risco em percentuais, appropriating then, a certain type of quotient. I will use either, or twist quotient, two credits, stating that the objective is to be analyzed and observed: either how much or what is the behavior, and how it is evaluated or the same, considering the progress of an element (in this case the credits). As the numbers of the credit ratio, individually, we will verify the positive and negative variations of this relationship (Table 2):
Table 2: At two percent variação two quocientes
Quotation rates two credits
Somamos in both positive and negative variations in separate:
Positive Negative Result equal to
+ 50% - - 31.63% = + 18.37
I perceive that the negative variations are not higher than the positive ones, but such a condition is not enough to denote conclusions. Either percentual cliff of diminuição do quociente não ultrapassou or risco de crescimento dos quocientes.
Além desta analysis, it is necessary to verify or contain two quocient, ou seja, or grau de risco that the tiveram em diminish being ineffective, in this case, pois, the quocient of turn two credits just in case, essentially dynamic. An analysis will be carried out with two credits (or the same element used in percentuais), or first step, and numerically verifying each individual's variation through subtrações (Table 3), such as a “reason for arithmetic difference”:
Table 3: As two variations are the subtração pela
Then we separate two variables:
Positive Negatives
+ 2.50 - 1.88
Note that a positive rotation is equal to two times (2.50) and a negative variation is equal to that of two times (-1.88), now, it is necessary to endorse or diminish cliff in each unit of growth, ou It is recommended, endorsed or risco de regressão in each crescimento unit, to know what would be the level of opportunity to evolve, not the same time as in relation to it, it could present setbacks. For this, one should look for relação das variações das relações, ou melhor, a relação das relações.
In this case, it is enough to produce a quotient or a reason, selecting a diminutive variance as an augmentative one, to, in this way, verify or clue:
Rpe = Vdqep
Vaqep
Ou seja, or patrimonial cliff of the specific element (Rpe) and obtained by the relationship of the diminutive variation of the patrimonial element of the patrimonial element (Vdqep), no tempo, with the augmentative Variation of the quociente of the same patrimonial element (Vaqep), no tempo, em diferença arithmetic, which allows verifying or grau of cliff that it has or element, in losing its vitality and growth in each specific unit of increase with perspective of evolution. No matter what we are studying (two credits rotated):
Rpe = 1.88 = 0.75 ou 75% For each unit of growth there was
2.50 0.75 units of remaining ou, in each 100%
of growth there was a 75% chance of
diminution, ou ainda, to reach a cliff total
faltou near uma quarto de unidade (0.25)
Such a condition is delicate, ou seja, for each rotation of credit there was a 75% chance of the rotation becoming less and less. This shows that the credit caused problems was not due to the fact that it was related to its debtors, pois, or the risk of being delinquent in its renovation was very high (0.75 or 75%). In this case and to observe, there is also:
A provision for credits (“credit funds”)
OR profile of two clients to which it is transferred or for which
two loans are
granted A proportion of credit transferred
These observations can be made as more than enough, adapting to their interpretation, in order to verify the specific measure of the element's cliff. We are credited or risco foi grande, por isso, that no cresceu mais e até mesmo diminuiu no period, contudo, when related to risco do quociente (such as a demonstration of my formula), equal to 1 (ou seja, for each 1 unit of crescimento do quociente existed 1 unit of chances to regress, ou to every 100% of crescimento existed 100% of chances to get involved), ou até mamo maior, as cautelas deverão setended, já que, o que pode crescer e ser Effective if possible, or the same cliff to decrease and not be dynamically effective.
Lembra-se that to "arithmetic numerical variation" of the formula (which is used for numerical division of relationships), it is also referred to as "arithmetic progress by quociente" - there is also arithmetic regressão -, ensinado hair scientist Francisco D `auria (1959) no chapter 92 (p. 315 - 318), gives his work“ Commercial Mathematics ”.
Such is the condition of invulnerability of liquidity, ou seja, o grau de eficácia possui também, uu grau de ineficácia due to o risco inerente da substância da função. Moreover, this analysis in particular, or the cliff of the remains of the quociente, is very large and deserves specific actions as well as those previously described.
9. Or future cliff gives liquidity
Or the cliff can be analyzed only after the observation of the past, you see positive and negative variations, which show their relationship of percentage and percentage, but it can also be observed in relation to the future. A tenência formula presented by Sá (2004) can be used to verify or cliff:
Tp = D%
n
A percentage variation of each variable (D%), divided by hair tempo (n), will give the result of trend of the element (Tp), to find out if this trend will decrease or decrease (it can also increase). This form is verified or cliff of the non-future element. We perform such an analysis as a ratio that gives liquidity according to Table 1 (Table 4):
Table 4: As variations of two percentuais two liquidity ratios
Tp = -10.59 + -0.33 + -0.66 + -16.94 = - 5.70%
5
Agora we apply or percentile result not last quotient:
Tp = 2.50 x (5.70%) = (0.14) A trend of liquidity comum é de regressão, pois, of $ 2.50
Tp = 2.50 + (0.14) = 2.36 vai There will be $ 2.36 of payment methods for each unit
of Dívida.
Liquidity will not be taken as necessary, as long as there are two months of payment, so it should not be restricted to just one client, it must be carried out with all the quocient produced in one Analyze, as also various other that there is no analytical process.
On analysis of the cliff, it conquers the neo-patrimonial doutrina, it presents the most collaboration of one of its members. Such an analysis is important in the prevention of two cliffs, pois, tange à invulnerabilidade do capital de operamento.
A liquidity invulnerability is presented forcefully, do not tell me of its state of efficiency, being able to be observed with regard to past behavior of liquidity or at the same time as its future, pois, or cliff of inefficiency exists at all times, não só, no Exercise gives liquidity, but it also relates to all operating capital systems.
10. Conclusão
The effectiveness of liquidity depends on the invulnerability of the movement and phenomena of its system, as related to the cliffs of inefficiency or dynamic dynamics, which could come into existence, because of two different and specific environments that also influence organized wealth.
The invulnerability of liquidity is fundamental for its perfect state or its perfect dynamic effect and must be dimensionalized, with relation to the past behavior and future of each element, obtained by relationships or analytical calculations, in order to be able to endorse or guide, specifically, at administrative decision.
Upon checking the liquidity efficiency, it can be obtained by analyzing the complex, invulnerabilidade two elements that compõem or system and promote or adequate movement to satisfy the payment needs contracted in various times, not constant process of becoming patrimonial dynamics.
Bibliography
ARISTOTLE. Da geração e da Corrupção followed by Convite à philosophy. Presentation by Ana Maria A. Goldfarb. São Paulo: Ed. Landy. 2001.
CHARCON, Wladimir. Accounting knowledge. Research carried out no site www. gestiopolis. com. br em 11/13/2005.
D`AURIA, Francisco. General Accounting (Teoria da Contabilidade Patrimonial). São Paulo: Companhia Editora nacional, 1956.
_____. Commercial Mathematics. 4th ed. São Paulo: Companhia Editora Nacional, 1959.
FLORENTINO, Américo Mateus. Analyze Accounting: Analyze Balanços. 9th Ed. Rio de Janeiro: Fundação Getúlio Vargas. 1990.
FRANCO, Hilário. Structure, Analysis and Interpretation of Balanços. 12. ed. São Paulo: Atlas, 1973.
GOMEZ, Giovanny E. Business activity and its relationship with financial accounting. Research carried out no site www. gestiopolis. com. br em 18/11/2005
______. Financial Statements: Reflection of the economic activity of the company. Research carried out no site www. gestiopolis. com. br em 18/11/2005
HERCKERT, Werno. Circulation gives wealth. Mineira de Contabilidade Magazine, Belo Horizonte, MG, nº 04, 3rd quarter. CRCMG, 2001.
______. Economicidade da small social cell. Mineira de Contabilidade Magazine, Belo Horizonte, MG, nº 02, 1. Trim. CRC-MG, 2001.
HOJI, Masakasu. Administração Financeira: a practical approach: applied financial mathematics, financial strategy, analysis, planning and financial control. 4th ed. São Paulo: Atlas. 2003.
HOOG, Wilson Zappa. Accounting Axiom gives preservation of social cells. Research carried out no site www.zappahoog.com.br em 21 out. 2005.
JUNIOR Frederico Herrmann. Balanço analysis for Administração Financeira. 10th ed. São Paulo, Ed. Atlas. 1975.
KOLIVER, Olívio. Structure and Analysis of Balanços. 4th Ed. Porto Alegre: Limited editing staff. 1971.
MATARAZZO, Dante C. Analyze Financeira de Balanços: Abordagem Básica e Gerencial. 5th ed. São Paulo: Atlas: 1998.
PIRES, Marco Antônio Amaral; RESENDE, Nourival de Souza; LAGE, Walmir Moreira; BLACK, Elizabete Marinho Serra; BLACK, Carlos Alberto Serra. A visão Neopatrimonialista da Entidade Contábil: A cell Social. Available at www.classecontábil.com.br research carried out on 10 dez. 2005.
PFATZGRAFF, Rogério. Scientific aspects gives accounting. 3rd edition. Rio de Janeiro: Livraria Tupã. 1956.
ROBINSON, Roland I.; JOHNSON, Robert W. Finanças- problems and solutions. Tradução e Adaptação by Eurico Ribeiro. Rio de Janeiro: Ao
livro technical SA 1966. SÁ, Antonio Lopes de. General History of the Accounts. São Paulo: Ed. Atlas, 1997.
____. Principles of Accounting Fundamentais. São Paulo: Ed. Atlas, 2000.
____. General Theory of Accounting Conhecimento. Belo Horizonte: IPAT-UNA, 1992.
____. Analyze Balanço within everyone's reach. 3. ed. São Paulo: Atlas, 1962.
____. Introdução à Analise dos Balanços. Rio de Janeiro: Ed. Tecnoprint, 1981.
____. Theory of Accounting. São Paulo: Atlas, 1999.
____. Effective functional intensity gives wealth and accounting analysis on continuity of the enterprise. Brazilian Journal of Accounting, Year XXX, No. 130, CFC, Jul. / Aug. 2001.
_____. Theory of Capital of Companies. Rio de Janeiro: Fundação Getulio Vargas. 1965.
_____. Modern Analysis of Balanços ao Reach of everyone. Curitiba: Ed. Juruá. 2005.
_____. Fundamentos da Contabilidade Geral. 2nd ed. Curitiba: Ed. Juruá. 2005.
SANTOS, Manoel da Silva. To great Caminhada, or homem, to accounting of the computer - gives pre-historia to contemporary history. Mineira de Contabilidade Magazine, Belo Horizonte, MG, nº 04, 3. Trim. CRC-MG, 2001.
SILVA, Rodrigo Antonio Chaves da. Analyze the turn of the circulating capital in the patrimonial dynamics. Mineira de Contabilidade Magazine, Belo Horizonte, MG, nº 18, 2nd quarter, CRCMG, 2005.
______. Static and dynamic liquidity. Mineira de Contabilidade Magazine, Belo Horizonte, MG, nº 20, 4th quarter, CRCMG, 2005.
______. Philosophy of Analysis of Stability of Liquidity. Catarinense da Ciência Contábil Magazine, Florianópolis, SC, v. 4, nº 11, CRCSC, 2006.
______. Análise da Tendência Patrimonial. Mineira de Contabilidade Magazine, Belo Horizonte, MG, nº 22, 2nd quarter, CRCMG, 2006.
VIANA, Cibilis da Rocha. General Theory of Accounting. Volume I, 5. ed., Porto Alegre: Livraria Sulina Editora, 1971.
