The accounting has always been denoted during the phases of its evolution or the main interest in studying the patrimonial phenomena. Often, this aspect prevailed from the 19th century, when it was discovered “in form” of the accounting of present information and “to essência” da mesma discipline noted us events gives wealth. From here or field for research and analysis it would become abundant, mainly concerned with heritage phenomena. Among many vast phenomenological species that are accounted for, it can be scientifically highlighted by analyzing two capitalization capitals in operation, which consists, we contributions and reinforcements to the genuine source of wealth: or own capital. Porto, not counted as well deserved from the city, can with extreme proficiency carefully study the capitalization figures,noting and confirming its efficiency, whose importance is established as a sign of growth and prosperity of the operating capital of social cells.
1 - Introdução - do guarda livros ao analyst and accounting consultant
A count of immortal science present as a human being, from the most ancient stages, when or at home, it was also possible to "pseudo-reason" (I know that this state can be conceived as such), ou uma sapiência not developed, it was expressed in practice of records two cats, porém, today such discipline cares more in explaining them in order to produce or guide a shrewd, meticulous and helpful administration of heritage wealth.
Nas anti-gas phases - those that date back about 30 to 40 thousand years ago - when empiricism predominated on cognitive aspects, or homem praticava to accounting, every time that its nervous system was present some needs according to D'amore and Castro (1972).), for these to be satisfied, we only use specific bens; therefore, wanting or not, such a conformance always concerned itself with the discipline of two patrimonial elements for human efficiency (natural satisfaction of their needs).
Due to these figures that reveal the forerunners of our science, concomitantly as the emergence of homem, that Amorim (Apud - Ferreira 1993) designated as the first and foremost sabedory, preceding, even to patrimonial administration (because or homem preocupou primeiro com or behavior da wealth for depois praticar or seu governo).
Contudo, like passing two tempos, the figure of that individual who praticava to accounting as profissão, was always turned to to "written" ou or "register" two patrimonial phenomena sem embranhar na sua theoretic, which explained with logical rigor as "razões ”Two events.
Accounting was then understood only as an art to use the books according to some principles; ou was conceived as a "technique", moreover, always as an exclusive "intellectual practice" given by the reason given by Kant (1724-1804) and Comte (1798 - 1857) apos or secular XVII.
One of the first works that stands out in the middle of the era was “sum of arithmetic geometry, proportion and proportionality” that continues with “Tractatus”, which were very relevant to the “doppio method” (double heading) and its proper use, porém, Luca Pacioli (1494), author of the work, never preteriu as boarding on the diverse phenomena, that competed or authentic and adequate record, including, considering or profits to lucrative profits aziendas (Apud-Sá 1975).
From then on, the theoretical theoretical foram externalized in the accounting “form” represented by the account, register, balances, payment slips, balances, provision of accounts, reports, and other information, such position would be changed totally in the attempt of "essência" of studies of accounting; isto: the patrimonial phenomena. For the same reason, two councils of "Guarda-Livros", "Guarda - informação" ou "Guarda - Papelada" are some of the few perceberiam that could only be understood as "preliminary and não final result", as Einstein said (Apud - Rohden 1987), of all or vast and incommensurable system of conhecimentos contábeis.
Before you notice writers of accounting, it stands out or Jesuit Ludovico Flori (1579 - 1647) whose accounting skills are conducive to accounting, pois, concerned with the interpretation of two balances, mainly, not financial aspect, which was related to the information of fluxo de caixa (Apud - Carqueja 2003).
No Século XIX (um pouco mais adiante da Flori period) or French Jean Gustave Courcelle Seneuil (1813 - 1892) author of books, and professor of political economics, ressaltava a verdadeira posição do accountant turned mais para a interpretação de contas, prevailing to sua singela produção, dizia o mestre (Apud - Carvalho 1973, p. 26): “Confused sometimes or as a bookkeeper.
In the meantime, as are the functions of a different market than others, as are the architects of a different period of pedreiro… ”. It is important to emphasize that the professor was not an accountant, therefore, he said that this professional did not produce much information.
Pray or seculo XIX was the “era de ouro” for accounting because it was never highlighted or its “pure” reasoning, which is said to be worth more than two reports that its own production, pois, or who would know the information or accountant that hardly practice information? It would really be limiting all your potential to or to its extent.
Therefore, when it comes to thinking or reasoning, that the information was an instrument for a managerial orientation, or an accountant deixou to be a secretive to be a "consultant" two different patrimonies, as bem disse Sá (2005): "O accountant deixou de To be just an "informant" to transform into a "consultant", a true medical doctor for companies and institutions, guiding and commenting on the destinies of two enterprises. "
In this case, the attractive figure who is locked in two desks, is transforming (as he naturally is) not helping to gerência, something that has always been, because “releção” um a thermo muito used e velho, and “velho mesmo” as já dizia Lopes Amorim (1996).
As the use of accounting reasons, the patrimonial discipline is characterized to apply in its applications, known as “technologies” that only consist of “informing”; A patrimonial analysis is one of the concretizava (as ainda concretiza and has to concretize) explaining as demonstrações contábeis gives wealth in operation.
No field of application of accounting, it stands out for an accounting analysis that tries, by means of reports, to explain and interpret the information you have provided for the survey, in accordance with the various heritage states it presents, depending on its structure or dynamism.
Hoje, portanto, or accountant can never be confused with a disrespectful way as an old bookkeeper, because in truth it is a "guard-conhecimentos" and as such differs from "gestor da informação" to be a "gestor do conhecimento "Accountable, and conceived of as just a producer of information, it was an epithet of conspicuousness due to its own lack of discernment of what is external to these concepts (because it is accounted for by all that information).
2 - O balanço e os fenômenos patrimoniais
O balanço é uma static and informative representation of all the patrimonial dynamics us seus various elements invested and financed, as transformed hairs events, during all a complex and phenomenological process that we call "social exercise".
Therefore, there is a great difference between the balances and the heritage phenomena, in the same way that there has been a distance between or above those heads and the thousand miles of kilometers above this point. Either balance hardly represents, or phenomenon that is not the object of studies.
I am a member of a jocular fato, when he is confused, he is considered a group of “Bens, Direitos e Obrigações” as o Balanço Patrimonial e não simply a “informação that represents the Bens, Direitos e Obrigações”, as é de verdade, porém Such a circle also circulated on the mind of two antiquities, embora, nem all of them with the same community as they seem.
As informações são, pois, "portraits" or "photos" of the capital (as for the first time I wrote, in a published article in the distinguished magazine of the regional council of Paraná, and such reference is in the bibliography), which expresses a state of balance at that moment, not "date" of cause and effect of debit and credit.
Therefore, we will consider all the information you have - among the species that we call demonstrations - that represent some type of balance that is em essência balanços, os quais foram subjects of precious "relatividade" theories from Monteiro (1983, 1984), on Your relatividade ou relativist theory, as it says.
Pray, there is either a patrimonial balance (this is most famous), or a profitable balance (also made as a demonstration of the result of the exercise), circulatory (which represents or balances various variations of circulating capital), of two numerical flows (reveals symmetry of movimentações do caixa, also made as a demonstración do fluxo de caixa), das mutações do capital proprio (it shows the variations of this group), do addition value (which reveals or added value and social value of the company or entity), all these demonstrations are balanced, but, nem all to information and a balance (a count, for example, is not a balance, contudo, and a information).
Entrementes, it is not confused or Balanço as a phenomenon - as it was previously - because this that is true object accounts. There is no reason to study phenomena. São, pois, os “legal phenomena”; "physical phenomena"; "Metaphysical phenomena"; “Chemical phenomena” that the sciences propose to study. And the accounting could only study the "patrimonial phenomena".
Therefore, “to accounting and submit to accounting, such as science, heritage or azienda heritage, its six qualitative elements and its values in various categories or systems that can be considered; to accounting and submit to accounting, it may be possible to study two patrimonial investments, to its constitution and to its management, as well as to financing its various forms and modes of constitution and realization that it can be executed; assim as she is in the grau to discipline correctly or its happening ”; "To accounting and submit to accounting, as science" as bem dizia Vincenzo Masi (1968, p. 35).
Or was it, pois, this phenomenology (set and table of countless phenomena and events) that is the responsibility of the brain of the accountant, as well as "electronic minds" guaranteeing faithful and organized information. A accounting prevails, então, mais emororia e análise two events that are classified in categories and various systems, which gives informative practice.
To explanation, never useless, prevailed in a modern way, and will conquer power over information in discipline and accounting proficiency, pois, amanhã, future number não muito distante, or work of the accountant will be balanço "for top", because, deste "for baixo" It will fit to illustrious tarefa da informática e computação. The information will be altered as a matter of time from being the privilege of the countable homem, but it always prevails and will always prevail, the true, powerful and great patrimonial phenomena.
Or phenomenon and fact can be considered a synonym in science, among others, in the philosophy presented by a slight difference: or phenomenon that is totally passive observation; o fato é o effeito total do fenômeno, pornto, ma abrangente, escaping até two olhos do investigator.
For example, a paralisação of an object and a phenomenon, já inertia and a fato.
The facts that he is accounting for various types: efficiency of two stocks, insolvency of capital, prosperity of capital, incompatibility of money transfers, dynamic and potential liquidity, invulnerability of two investments, to rotation das dividas, a vitalidadde circulatória, a rentabilidade do capital fixo, a capitalização são fatos, that a patrimonial discipline study, and this last fato that I cited (a capitalização) that will be the main theme treated in this short textual essay.
In a philosophical way, to capitalization of a fato: ora, you will profit from the reserves of your phenomena, the effects of these very events that are not totally observed to be fatos, therefore, in a scientific study approach - as já disse e Masi (1968) explained - phenomenon and fact can be considered as a species to be studied.
Maintaining, in a gnosiological conception, that the phenomenon and the fact is only one thing, these brief lines will deal with the phenomena of capitalization, affirming from now on that these objects constitute to be two main scientific evidence of the prosperity of the capital, property of the heritage analysis explained Pela accounting consulting.
3 - Or capital and its operation
A conceituação do capital concerns all wealth in activities whose main objective is profit. There is, for example, a difference, as bem disse Sá (1999) between patrimônio e capital; or the first object would be wealth as an idealistic goal, proper entities and institutions; or the second, third-party or lucrative element, normal to companies, therefore, such terminology is commonly used for any undertaking. E não farei taxações nesta comum boarding.
Always when in doutrina it was said “Capital of Functioning” or “Capital of Functioning” or the greater meaning of: capital in activity, or intended for the dynamic operation of the Azienda. Such a way of dizer was always promulgated by various doutrines to be highlighted in the tesé de Sá (1965) that he used with abundance (such terminology even existed, not the title of his theory in defense of his doctorate).
Or capital in operation is, pois, all wealth in constant movement as a lucrative instinct that is energized during the activities or social operation of the Aziendal cell during a limited and indeterminate period. As wealth in operation or capital it can be considered as continuous in the circulation process, or seja, or capital is always "renewed" or "rotated" during a period of time and such behavior can be considered normal in the "life" of the whole. patrimonial.
Therefore, it should be noted that the operation of the capital depends on the type of activity, or the type defined by the owner, this is the turn of capital during the operation of the month, relative to the type of company or entity, as well as the type of business. main product of operation.
A watchmaking must show a circulatory function very poorly from other social cells, because, or it is a product that has been consumed by the majority of the population, because its necessity during life is not as great as that of food, food or its operation. in relation to our other ventures and very different, mainly, in circulation two seus bens.
A padaria possui uma circulação mais faster do seu produto; Every day, every hour, there is a renewal of the raw material, of the money and of the capital in general, before the same day you gave demands to the short term. É uma lei interessante of totally different operation of the watchmaker.
An industry of laticínio, for its time, atua different operation das outras já companies já quoted: the month carries out production, in various phases, stock or product, sells and the profile of such a cycle, existing a preponderance in proportion to the immobilized in relation to years other components of your capital (and in comparison with other ventures). The industry as a producer has a different social operation, because it is peculiar or its operation.
An entity, for example, will not be in its proper working order, it will be totally different, given that it will be idealistic and not material.
Ou seja, each company, entity, ou, I mean, each social cell has a certain quality of operation, a pertinent circulatory and operational performance, together with a suitable proportion of its components (which in many cases may be abnormal).
As "padrão", mathematical or quantitative of capital ratio for the species in operation does not exist; There is an “ideal” measure for the enterprise, moreover, for the genre of activity, it does not exist, because you vary only in parts, as well as so many conditions and partners that interact with the activity of aziendal wealth.
It is also not possible to restrict or operate the capital to just a few phenomena, all phenomenology of the capital must be considered, as well as the turns, the financial inflows and outflows, the phenomena of protection, reinforcement and safeguarding of capital; The investments and finances, the costs, recipes and revenues, the compensation phenomena and various others that are part of the functional movement of capital.
In other words, all the phenomena are part of the operation of the capital, so everything is considered to be the case, as all other kinematic aspects are contrary to intermittent, at the same time, they denote specific states of behavior.
A dynamic always leads to static accounting research that can be considered as kinematics at any given moment. O mesmo static operation é by essência cinemático.
In a substantial and analytical way, one can designate a species of operation for all of you capitais com relação à dinamica, ou seja, em todos los patrimônios dos empreendimentos There is a nature of circulation or that it conceded that there is wealth organized a part that moves quickly, another part that moves semi-quickly, and another part that moves slowly.
To make such characteristics of the capital of operation and important, to study or analyze two phenomena of capitalization, or contributions of capital: essential data for the activity and prosperity of the azienda heritage.
4 - A capitalização ea prosperidade do capital
In order to understand the phenomena of capitalization, such as to the noticeable interference of the prosperity of capital, it is necessary first of all to understand the genuine origins of capital here which will be called "own capital" or "liquid patrimony" as expressed in letter 6404/76.
A source of resources that is shown initial and fundamental in the structure of the operating capital, chama-se own capital-second or lidimo da doutrina - e such group component possui expressiva importância e um grau non-escopo of patrimonial prosperity. understand by own capital "or resource that azienda does not look for in third parties, but in decorrência gives its own existence, of its own nature." Com bem disse Sá (2005, p. 123)
Therefore, such a group could be of such great importance that it could be defined in this way, due to its profitable efficiency and patrimonial value, despite the analysis of its nature and operation, despite the process of any analysis being related to different numbers of calculations or ratios (as diz na classic form that means "razão").
A capitalização é, pois, totally phenomenon (not scientific aspect), turned to or own capital, such as Sá (2005, page 157) in his “modern analysis of balances” addressed in a categorical way about such phenomenon saying: “O crescimento da company through the use of own resources and saudável… To this phenomenon it is given or not of “capitalization”, or to increase, or own capital that originally was poured into the company, as the fruits of the patrimonial management of the same capital. ”
Therefore, to capitalization and a patrimonial phenomenon that consists of our contributions on or capital increasing-or by providing reinforcement, causing an increase in its mass and consequently, shortages of constant efficiency or prosperity.
A functional activity of capital produces results, positive when lucrative and norms that we trarão we accrued on or own capital and consequently on all constituted wealth.
As reserves are produced or originated by two profits that have been capitalized in a given period or period, and have been used to strengthen the capital of possible uncertainty or cliffs that are irrelevant to its activity.
At capitalization, pois, um fato, philosophically deceiving, accounting that consists, we accrue two profits and reinforce two reserves that produce benefits and activities and consequently transmit prosperity to patrimonial wealth.
Therefore, two more important figures for accounting and capitalization studies have been produced due to phenomena of profits and capital reserves in operation. In such a capitalization or capitalization - it has barely made any reinforcement and benefits to wealth, ending up being one of two sinais of prosperity. Então muito mais do que informar o fenômeno é necesário explica-lo no atual patamar of consultant em that is or accountant.
It is very common that we have ruled over the cliff of the capital and its pertinent decapitalization, such a word full of contents and a trivial account of human practices, and scientifically failing not a countable aspect, such a negative phenomenon consists in a regress in the capacity of expansion and reinforcement. The capital, providing two phenomena of profits and reserves, whose absence of effect causes a definite non-capital tie to "death" of the social cell.
A capitalização é, pois, a major accounting phenomenon studied by the “art of profit” - alusão de Platão (427 - 347 BC) à ciência contaábil - whose importance is personified in its own constant efficiency of operating capital.
5 - A capitalization analysis
When analyzing or patrimonial, or scop clam that collides to reach it or to verify, sign and orient to efficiency two patrimonial phenomena, through the understanding and explanations of patrimonial relations that we call quocient.
Muito was afraid to address the issues related to the pragmatic and scientific support, porém, such calculation is that "ratio" tão reported in Grécia e Roma antiga and constituted to be "razão" two phenomena contábeis ou patrimoniais.Então os quocientes são methods e Camminhos gives an account of finding “why” of this or that patrimonial state that reveals its effectiveness. A razão - quociente da capitalização é a ensinteinte:
Accumulated Profits + Capital Reserves
Capital Proprio
Ou seja, such reason explains or how much there is of Profits and Reserves not own capital, denoting or growth and the strengthening of the wealth in operation. Let us suppose an example of own capital values of the “Liquid Patrimony” of a company in three consecutive years (Annexes 1, 2 and 3):
Appendix 1
| YEAR 2001 | |
| Total Equity Capital | 1,045,000.00 |
| Social capital | 850,000.00 |
| Legal Reserve | 35,000.00 |
| Lucros Reserve | 50,000.00 |
| Statutory Reserve | 10,000.00 |
| Accumulated Profits | 100,000.00 |
Appendix 2
| YEAR 2002 | |
| Total Equity Capital | 1,200,000.00 |
| Social capital | 850,000.00 |
| Legal Reserve | 50,000.00 |
| Lucros Reserve | 10,000.00 |
| Statutory Reserve | 30,000.00 |
| Accumulated Profits | 260,000.00 |
Annex 3
| YEAR 2003 | |
| Total Equity Capital | 1,500,000.00 |
| Social capital | 850,000.00 |
| Legal Reserve | 60,000.00 |
| Lucros Reserve | 110,000.00 |
| Statutory Reserve | 80,000.00 |
Note that according to the statute and legislation of the company, the foram reserves moved during the seasons. Then applying or quotient during the three years we could measure or behave two phenomena of capitalization:
Year 1
100,000.00 +
95,000.00 = 0.19 1,045,000.00
Year 2
260,000.00 + 90,000.00 = 0.29
1,200,000.00
Year 3
400,000.00 + 250,000.00 = 0.43
1,500,000.00
The measure in which the profits from the growth of the company obtained an evolution of 226.32% in its capitalization, comparing with the first analysis carried out in 2001, this is a sign of prosperity of the capitalization of its own capital in operation.
Ou seja, or capital can be considered prosperous because, you contribute ou as "inputs" that appear as "returns" and "reinforcements" not group "own capital" foram crescentes and positive, when this happens to eficácia é constant, as bem disse Sá (2005, p. 160) “A company is always introducing a number of capitalization and elevation, we say that to its tenure it is growing. A constant growth of Liquid patrimony, I repeat, is an indigenous forte of Prosperidade. ”
As all the analysis is governed by the principle of relativity of the need to produce other reasons, it was not considered the patrimony: or calculation of turns, of operations of two investments, of speed of capital, of participation of investments and financing, of immobilization of own capital, of evolution of purchases and sales and other calculations that should also be considered for a conclusive analysis.
Therefore, here I dealt with this brief textual essay available to everyone, or a phenomenon that, with the conspicuity of expressing capitalization of capital, impreterível and unmistakable, gives us the efficiency and procedures of analysis, suitable for an explanation and scientific accounting consulting.
6 - Conclusão
Longe was the time when the accountants are not the only revealers of wealth, starting only, or simply, with the balancing of two balances and the calculations of manual records, as you can see, produced just with a computer key.
Or a modern accountant and a business consultant who passes the information by explaining to himself through the reasons that show similarities between the parties and heritage phenomena, including those related to the capitalization fats necessary for the prosperity of the capital of the Aziendas.
A ciência contaábil no seu atual philosophical patamar can with complete certainty of conclusion, analyze, measure, understand and explain the phenomena of capitalization of the operating capital, which transmits contributions that are notoriously growing in the patrimonial substance always responsible for the states or results of constant efficiency you give social cells.
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