A countable analysis of possible balances or scopes of producing profitable awards on the various aspects and patrimonial systems by means of the relationship between two figures and parts of the patrimony. Or the static aspect recommended by Masi (1893-1977) did not begin with the 20th century and was relevant to structure. Proportionality of the patrimony at that moment, which was caused by the patrimonial movement, and influences on different environments with specific dimensions, thus demanding, a greater amplitude of inquiries. Or neopatrimonialism: modern doutrina gives accounting, as a product of the masian evolution, aspires or studies of the patrimonial structure, as a holistic panorama, in a systematic vision of the function of stabilization. of stability, for meio dos balanços,Through the identity of relationships, it is preferable to the dimensions and environments that influence or a countable object, in order to define suitable and ideal behavioral models in prolific efficiency and prosperity.
1. Accounting analysis of balances
When it became solid or thought that the balances, the records, the accounts, the documents, the guidelines and the other demonstrations of our forms of concealment that hid the evidence of our object, or seja: os phenomena e fatos patrimoniais; A great scientific evolution in accounting has begun.
As demonstrations have become to be better or instruments of our studies, which should be centralized to the events of heritage to become really appropriate to a superior wisdom, and, firstly, to providing such studies, JP Coffy (Apud - Pfaltzgraff 1956; D`auria 1954; Carvalho 1973; Sá 1997) that made proposals on the variations and transformations of the capital, caused by money orders, investments, financing, recipes, revenues, capitalizations, productions and other diverse patrimonial phenomena.
Actually, in search of a scientific substance, it is always common science. To physics, chemistry and mathematics are disciplines that denote so many examples of this scientific impetus, pois, these are extremely useful for reason and require exclusive reason to weigh down and inform the conclusive processes.
Now, when Pasteur (1822 - 1895) realized that if there were two substances stored in containers, there would be various contained microorganisms that could kill or be home, the method that revolutionized the way to preserve the maintenance, sem manter as bacteria; This method is used on all days of leafing, chamando-se "pasteurização".
In search of a countable reason, it provoked important conflicts. When Masi (1893 - 1977) struggled to dignify accounting, various opposite positions existed. In Portugal when Jaime Lopes de Amorim (Apud - Guimarães 2005) tried to disclose the ideas of the patrimonialists, he found a number of reports that he considered to be an accounting technique or a practical singela, and not a wisdom.
Efforts worthy of formwork undertaken with work everywhere and at all times to enter a countable reason. Recently, the efforts that centralized this intellectual condition was expounded by Elizabeth Serra Negra (2004), when she added the formulas and processes of physics, using the accounting for modern ethics of Neopatrimonialism, sem, contudo, mix os do conhecimentos, more, capturing or what would be of benefit for both in the rhythm of cooperation.
Therefore, to obtain reasons or explanations of two components, parts, groups and phenomena of the heritage, a countable analysis arose that was (as ainda é hoje) carried out through two balances and demonstrations you counted, because from the time of Courcelle-Seneuil (1813-1892)), a distinguished Frenchman, or accountant, was not a guardian of books, much less a "guardian of information" like the same title (Apud-Carvalho 1973, page 26):
“Confused some times or a counter as a bookkeeper. In the meantime, these functions are different from other, as are the architects other than pedreiro. To be a guardian of books, it is enough to write the established books… it is enough to do either the general method that teaches or the way of writing such books. In order to be an accountant, you must be able to match the number of accounts that meet the needs of a given administrative body, to know that details can be omitted with impunity, and those who must be carefully recorded… or accountant must be inventive and prompt. spirit of rotina. "
Pois, given in case nothing serves as a form of analysis-the requirements of a higher and specific amount of the accounting area. To be informed about the number or scope of the accounting, or the serious accounting day, we would be replaced by televisão, like também or radio. It would be the same as saying that the X-ray would be the object of the orthopedist, therefore, the instruments musicais not precisely the musicians; o cantor não cantaria, because o microfone já would perform such a task. Would it be true if the instruments were replaced by the instruments? Or it would be totally different. Such would also be an accounting.
Given to you only in vazios, it is not enough to inform a person that there is no fear of the daquilo, assim said Kant (1724 - 1804) in his "Criticism of pure reason" (Part one, Second section, paragraph 8 - 1) or notwithstanding It will not be a professional accounting statement:
“Denaturate you conceitos of sensitivities and phenomena, rendering useless and destroying all of your actions, when you want all of our sensibilities to consist of a confused representation of things, a representation that would be absolutely wrong, or that would be absolutely wrong. in the form of a pile of characters and partial representations, which we cannot clearly distinguish uns de outros. ”
A sensibility of Kant's non-understanding would be how it was absorbed and understood by human thought; moreover, see that the month is clear when he says that his doutrina was destroyed or condoned, when or designates his representation in full or partial. A pure representation is that one that refers to phenomena that they contain or that they do not. Ou seja, representação não é phenomena submit or represent.
Therefore, the information you have and the balances must be explained, and this is the finalizing card of the accounting: apply or follow the procedure by means of the patrimonial or countable analysis, to find the reasons and conclusions of two states and behaviors of two patrimonial phenomena that are portrayed figure of various demonstrations that represent all the essential aspects of wealth, or seja, those static-dynamic.
A countable analysis and an explanation given by the accounting clam or state of the patrimony seeking or its state of health and insanity, for two balances, decomposed to complex wealth, are six multiples values in parts to define and sign the true, adequate and ideal models of behavior, so that it is possible to achieve prosperity of the social cell. This is the end of the essential accounting function.
2. Structure analysis
When an accounting analysis was signed the first time that was found for the month was to verify the position of the financial position of the capital. Or liquidity ratio that was first signed as disse Sá (1962) and Matarazzo (1998).
Contudo, após os efforts of the American Alexandre Wall (Apud - Herrmann Júnior 1975) in the official financial analysis of two estates, it was also perceived that a company or entity deserved the profits and the same results, with the analysis of results and profitability. being not less than a foot gives financial analysis; or own Paciolo (1494) said that or sadio lucre was positive for or capital e seus proprietários.
Porém quando Masi (1968) submeteu a contabilidade à liberdade de pensmento was not positive - it was processed by half the relationship between two phenomena ou fatos - it carried out a real heritage procedure when it defined its two real aspects of studies: o static eo dynamics, for me da releção (which would be an instrument).
The accounting was dynamic in search of an understanding on financing, investments, costs and recipes; as well as two deferred, immobilized and lucrative phenomena, therefore it could not refute the static that would be a product of this dynamic.
Or static aspect - which according to Masi (apud - Sá 1997) would be a study of the patrimonial structure, of balance, of the disposition of values that included a dynamic “life” - condizia com as posições momentaas that seriam essenciais na vervação da eficácia dos various patrimonial phenomena, which would be the basis for or accounting status.
Ou seja, when it invests in too much and deficiency, or finances itself with exaggeration and weakness, there will be imbalances; it gives way in which the recipes and recipes were used improperly - which Masi (1968) attributed to these phenomena also or disequilibrium state - causing abnormal disinvestments, which trazem ou other non-patrimonial disorders. O patrimonialist chamava all these phenomena of superinvestments, superfinances, subinvestments, subfinances, superinvestments, underdevelopments (I assume such terminology) - these relative to the recipes that recovered the investments in custos - these phenomena are private, static, more disregarding the effects of the dynamic.
Na physics or Einstein himself (Apud - Masi 1968) adduced statics as an important dimensional component, therefore, to a dimension that stood out in its theory of relativity (which is called time relative to the physical world) despite being essentially dynamic and powerful. be observed not standing still; Contudo, such a conception did not extinguish the three physical dimensions, which were added not "World two events" being conceived both in kinematics and in static.
Therefore, the static structure of the heritage and the aspect of studies; o pai do neopatrimonialismo: o Dr. Lopes de Sá (1981, p. 35) addressed "Strictural Analysis" as a member of the accounting analysis on the financial side and on the side:
An accounting analysis is possible in three fundamental fields of interest:
1- Financeiro
2- Results
3- Estrutural ”
I do not intend to observe and analyze or balance that Sá (1973) produced in the 70's a work of two volumes that teaches to study the imbalances in all the elements of heritage; such work is called “Superior Course of Analysis of Balanços” (such work is entirely available to us in six volumes, both, assassinated by Mestre).
A testo de doctorate de Sá (1965) was centralized in the posse of scientific leis in the equilíbrio - tesi that Masi (Apud - Sá 1997) ordered to expand for or author fizesse uma teoria geral do conhecimento - using a balance analysis in 7110 empreendimentos from various parts of the country.
O mestre da escola do proto de Portugal, or Dr. Jaime Lopes Amorim (Apud - Guimarães 2005) was fascinated by the phenomena of the balance of structure, for his reason or object of accounting or state of symmetry of capital values, staggered in groups, systems and categories nas galas de sua substância e contra-substância.
Therefore, a structural analysis always deserves its outstanding platonic highlights from various names of Brazilian, Portuguese and Italian accounting, deserving of outstanding cadeira two essential studies of nosso conhecimento e mais do that never two huge studies generated by the current and modern doutrina do neopatrimonialism, which deals with such aspect of essential way.
3. Or neopatrimonialism and structural analysis
A neo-patrimonial doutrina epithemic of the mass evolution, philosophically delved into the idéias you count patrimonialists, pertaining to the dynamic aspects and precisely to the static years for the theory of systematic functions, granting immense jaez to structural analysis of capital specifying this non-stability system.
A patrimonial function gives stability to that which aims at satisfying the necessity of balance using the dynamic means by adequately providing two components of capital. A patrimonial structure in the conception of modern doutrina of neopatrimonialism is a function, ou seja, a movement of wealth that creates symmetry between its component elements.
Contudo, it is not enough to observe statics as a simple emaranhado of components, of certain bens in a class of value available at any given moment, as we have shown you have. A heritage statics must be analyzed in a holistic way, detecting the "anti-equilibrium" phenomena, defining or adding volume to the pathology, concluding essential therapies for the operation of capital.
A proportional static structure when balanced symmetry, in this case hardly, will go ter the irregular needs, of caixa, money orders, bandages, production, own capital, resources of third parties, moreover, when the patrimonial armament presents "pseudoparidade" in the proportion provided. there will be an abnormality of caixa, of own capital, of profits, of capitalization, of recuperações dos custos, etc. A structure when it is balanced does not appear irregularities and superb demands, moreover, when it is unbalanced, it presents numerous distortions to the measure of two values and no movement of capital.
Therefore, Neopatrimonialist doutrina does not centralize her efforts just in a proportional structure, she seeks out a dimension of her structure and the environments that produce such static situations, embroiling her studies of phenomena, reasons and adequate and shrewd models of patrimonial behavior.
To the stability of a function that produces or balances, contudo, to proportion also such patrimonial state influences. São duas the greatness that determines or balances: in aggregate proportion, the movement, a relationship with other aspirations of prosperity. A proportion is relative to the movement and the movement alters the proportion.
This is because the stability of a function, a movement that produces static. Accordingly, to the extent that it is applied, financed or recovered, or capital by prejudice or movement, the result will be ineffective for this function. Either the movement is equal to the proportional influence or the movement is proportional to the aggregate or patrimony is also equal or balanced.
Nesta dubiedade de concepção, I affirm that to stability (Est) diz I respect the equilíbrio da proportção (Eqp) e this diz respect to the movement (Mov) então o movimento é relative à stabilidade producing to mesma:
Est®Eqp
Eqp®Mov
Mov «Est
A function of stability (Est) and a product two functions of movement (Mov), this influence, influences and gera uma proportção (Prop), then stabilization also becomes relative to proportion:
Est®Mov
Mov®Prop
Est «Prop
A stability of a visa system or proportional balance; Therefore, I affirm that a stability (Est) is relative to proportions (Prop), a proportion of influence or movement (Mov) between stability and relative to or movement:
Est®Prop
Prop®Mov
Est «Mov
Such syllogisms and premises that pedem vênias a proposições somente prove that the effectiveness or the state of health of stability of very often depends on the concomitant movement as to the fact that it is consubstancia non-complex patrimonial, ou seja, there is a great degree of movement and a heritage capacity This faculty, there is a great degree of proportion and a condition for it to rest.
Or patrimonial disequilibrium is simply not a state in which proportionally it is spinal, pathological, abnormal, but also a state produced by abnormal movement; Or the inverse can also be considered: o movement is abnormal because o value of integrated value à substância do patrimônio é supersuficiente ou subinsuficiente; or static equilibrium nem semper supõe um dynamic equilibrium, já or dynamic equilibrium may not be equivalent to or static; or dynamic imbalance supõe um static imbalance eo static imbalance can create a dynamic imbalance.
A stabilization of it, therefore, is a system that is produced by two heritage elements that are integrated into specific categories and is also a product of the aggregate proportion of the investments, financing and disinvestment assets.
Therefore, there is such a simultaneity of cause and effect between the proportion and the movement - this may be the cause and effect of that - that it is a convenient situation or a non-balanced one, it is equivalent to intergenerational reasons motivated by other forces. As occurs also in physics with reciprocity of cause and effect, verified by Einstein (Apud - Rohden 1989) when he said that there would be a cosmic existence for the occurrence, which went beyond its own cause and effect, wines of a universal origin that goes beyond logic and extralogical, contudo, sem exclude reality.
Proportion and movement; to the first one it is integrated, to the second it streamlines, it gives to the patrimony; the two are inter-related, they are correlated with each other, they are related to each other, not finding out if they are disturbed; a proportion added to or patrimonial I do not have in sight or movement is unbalanced; or patrimonial movement is not equivalent to a specific proportion in the face of which it is unbalanced, or balanced depends on these two great dimensions: Movimento e proportção. In proportion to the movement, the movement in imbalance tends to become unbalanced and to prejudice the structure.
4. Basic Quotients in a Structural Analysis
Os quocientes são relações entre fatos. São methods used for analysis to obtain explanations, for example, also called “razões” ou “ratios” em esperanto; Such method is most commonly used in practice and most recently was signed during the sessions held in other sciences (the "ratios" are used in the physical physics of more than half a millennium). The conclusion gives a structural analysis of its states of efficiency. Modestly, I will follow you:
Quota of Imobilização do Capital Próprio
Immobilized Quociente that seeks the reasons of the immobilization of capital
Own Capital, ou seja, how much there is of immobilized own capital.
Quotant of Aplicação Circulatória do Imobilizado
Estoque + Credits Quociente that looks for the reasons of the circulatory application of the capital
Immobilized fixo, ou seja, how many of circulatory elements produced hair
Fixed capital.
Immobilized endividament quota
Current liabilities Quociente that seeks the reasons of life in curto prazo eo capital
Immobilized fixed or immobilized, ou seja, when there is an endividamento do
Fixed capital
Quotient of Aplicação circulatória do Capital Próprio
Asset Circulante Quociente that looks for the reasons two circulatory investments eo
Capital Proprio capital proprio, ou seja, quanto that exists of investments
circulatories produced by own capital.
Quota of participation of the source of resources
Capital of Terceiros Quociente that seeks the reasons for the participation of two finances, Capital Proprio ou seja, how much third-party capital exists (passivo a curto e
longo prazo) not own capital.
Such quotients are são, pois, static and relative (because there is no “padrão” measure); servem to endorse “Estrutura” in a given moment as really “Estrutura”, in order to verify the distortions between the main parts of the heritage; Such basic knowledge, we would have to preencher such pages with hundreds of these knowledge and relationships or that would flee two titles of this art.
Porém, tais quocientes necessitam of acréscimo us states of financeiros and circulatórios; This is the relationship between static structures and other static-dynamic factors, related to circulation, business and consequently financial position. São eles:
Quotients of Giro dos Bens Realizáveis
Quocientes bandages that looks for the reasons two turns two real bens, ou
Estoques + Credits seja, whichever tour ou are renewed bens realizáveis.
Giro do Ativo Circulante
Bandages Quociente that looks for the reasons for the money order of the current assets, ou seja, Current Assets whichever tour is renewed or Current Assets
Liquidity Quota Financeira do Capital
Current Assets Quociente that looks for the reasons of liquidity, ou seja, quanto exist de
Current liabilities less than payment for the dividends to quarter.
Além destes poucos quocientes - but, still, you must - we can increase our quocients of profitability of the capital, pois, a lucrative health or the perfect results sãois de bom equilíbrio static and possibly dynamic:
Profit ratio of two technical costs
Profit Quociente seeking a profit of the custody of merchandise, or custo
Technical CMV, ou seja, how much profit there is no technical custodian.
Quotient of Lucratividade das Vendas
Profit Quociente that seeks the profit of the bandages, ou seja, quanto de
Profit bandages exist Nas Bandages made.
Therefore, such quotients as being basic in the analysis of the structure and should be used, however, some recommendations will be correct, not when I refer to or immobilized I am referring to or “permanent” described in the lei; When I board on the capital of third parties, I am saying about what is called "current liabilities to curto e longo prazo"; When I refer to the current assets, the values of the thermo denominated “Earlier Despesas” should be excluded; When I say about profit, I am failing that called "liquid"; When you fail bandages the readers will be able to use “Receita Bruta” as an option. I say isso because at lei 6404/76 assumiu a terminology abjeta e esdrúxula not tange or pragmatic, especially when it is based not pragmatism. It is an absurd truth, a cacophagy.
A lei 6404 of 1976 for more than the procedures, need to be repaired during the actual updating. I will suggest a scientific doutrina disagreeing with these norms, pois, não condizem com o essencial na informação contabil: exatidão clarity. For isso that Paulo de Tarso (Século I da era cristã) said to his epistles that "a letter kills, but, or spirit vivifies…" (Letter to the Roman years) because we would follow each other we would all be dead in various errors, contudo, finishes It is necessary to follow these rules so that we will not fall, not the cliff of being prisoners.
Deixo tais quocientes, expositos, muitos desses foram previously highlighted by Franco (1973); Herrmann Júnior (1975); Koliver (1971), Sá (1962, 1973, 1981, 1983,2005), Florentino (1989) and Pfaltzgraff (in his book “Manual de Análise de Balanços”). To explain about such related fare in the subsequent subtitles, tell us about this article.
5. The dimensions of the structure
To analyze structure as a substantial task, we have to use the quotients, therefore, it will not be enough to detect the imbalance phenomena and it is necessary to foresee or reach such phenomena. É o que o Neopatrimonialismo demands or appropriates or holism as a norm of investigation, pela dimensional logical relation.
Ou seja, as dimensions concerning stability of its efficiency, as the phenomena of equilibrium, must be investigated and measured rationally, as an inductive logic to achieve correct decisions. A stabilidade possui dimensionamento. Or equilíbrio na sua visão hexadimensional possui o ensinte scope:
Cause® caused by Giros e correta agreção de proportção
Efeito®Eficácia dynamics circulatória e adequada proportção, boa liquididad e resultabilidade.
Qualidade® Type of element that is balanced or unbalanced
Quantidade® Measure compatible or incompatible, adequate or inadequate.
Tempo®Duração do disequilíbrio ou do equilíbrio; Proportion and future movement, cliff and probabilities.
Espaço® Na heritage and aziendal substance.
Or that it causes a balanced nothing more than the dynamic phenomena of circulation, money order, bandages, capitalization, also investments, financing and disinvestments that are not ultrapassam in an ideal proportion in the same monetary measure.
O efeito do equilíbrio appears in the sanidadde da liquididad e lucratividade, na eficácia do capital com um grau relative de elasticidade (ou crescimento da massa patrimonial), eo antiefeito do equilíbrio - when it is negative and will not mau operation gives liquidity com to its potential insufficiency, no payment of dividends, in the ill-fated position of the result, in the species of prejudice or loss of two profits and in the distortion of two components, you provide found that we know that we are exaggerating and lacking in proportion.
A qualidade will be totally turned to a specific quantidade, ou seja, or type, ou specie of patrimonial elements that are invested in too much or insufficient; This is also valid for financing and disinvestment; All these measures are in different degrees or different, possibly a quantity that is measured mathematically and must be supported by the management decisions, aiming at stability and effectiveness.
Or unbalanced tempo may be long, when proportionally superb or insufficient; or equilíbrio e seu inverso possuem um tempo en various conditions, uma delas is quuna importunamente or administrator ou proprietário casually unequivocally exceeding or proportional limit eo dynamical potential, this case in this lapse of time or equilíbrio eo disequilibrium tera just um It can cause inefficiency or efficiency, continuity of or discontinuance of aziendal wealth.
O espaço da substância do patrimônio (ou da contra-substância) will be able to increase as a balance, mormente, naquele adequate, contudo, may have a space aziendal that não equals a space espaço los disequilíbrios might arise, in the same way, that will there is a substantial growth that does not coincide as it does in the country, therefore, influences will exist; Each case is a case of the sense of investigation increases as it is investigated. O espaço do disequilíbrio should be observed detected, rushed and eliminated nas suas qualities and specific quantities ou nas suas determinções das aziendas.
All these dimensions increase in the amount of research of the accounting analyst or accountant, in the verification of two imbalances and in the correct aspiration of the constant balance of wealth. Or patrimonial holism that I expounded in brief lines and is not summed up more than once, and it is totally recommended the neo-patrimonialism hair, which directs accounting to the philosophy cheating infinity two infinities, then posso dizer as Pascal (1623 –1662) in his work “Pensamentos”: "Or infinite we acabrunha".
6. Models of behaviors you provide
When Luca Pacioli (1494) has finished producing his "Sum of Arithmetic", no boom of his mental evolution thought of a divine state of patrimonial behavior that he called "Divine Proportions" (Apud - Sá 2005) that would give a work of the same I do not know that the subject is understood as two suitable models of behavior for heritage in operation.
Isto ocorreu ha mais de meio milênio, porém, mormente, ha mais de dos milênios Aristotle (384-322 BC) He says that we should observe the parts of a thermos, as related to everything and for the following identity: A is for B is for C and D somehow, A is in B as well as C is in D:
A = C
BD
Ou seja, a relação de A com B is for a relação de C com D. Então A interage com B assim as this is for C e este for D. São, pois, these relações of constant constant. The related parties can interact with each other and so, in order to form an identity of relationships or a proportion that should not be an equivalence of reasons (as interpreted and related to the encyclopedia Barsa em seu volume 13 Pág 183-187).
Na accounting or its object as complex can be translated from the same month. The efforts made by Franco (1973, p. 89) when this claim exists a defined proportion between the investments of capital and the financing of own capital and third important foram as projections of a inclination for proportional studies.
Contudo, or merit of attributing as a method the models you provide, ou melhor, to identidade de razões ou relações foi de Sá (2005, Pág 30) or pai do neopatrimonialismo modern that you propose to following maxim:
CP:: CF
CT CC
O own capital (CP) must be for or third-party capital (CT) as well as fixed capital (CF) must be for or circulating (CC), um a more profound, melhorado, semelhante model also reported by Franco (1973). Such a model is an identity between two relationships. Portanto will serve for important conclusions.
A special inspiration was given to my spirit, as I thought of this model with a philosophical form of balance. A structural analysis can be obtained with the identity:
CC:: CT
CF CP
Ou seja, it must be understood that or own capital (CP) must be for or third-party capital (CT) as well as fixed capital (CP) must be for or working capital (CC), porém tal condicção é syntética e dedutiva. Like Aristotle (384 - 322 BC), he identifies the first term of the relationship, so he can identify the last term of the second relationship, transferring such magnitude to or fixed capital and to or circulating assim as or from third parties, arbitrarily, more, rational, pois, a ciência e um critério de juízo, ou seja, analytically propose the following maxim:
O own capital (CP) must be for o Fixed capital (CF) as well as this must be for o circulating (CC) assim as it must be for o credit capital (CT) e that, therefore, will be for or own capital. A model that I propose is analytical, pois, affects various relationships in order to become totally exeqüível, as I use two basic factors explained above, not a specific subtitle.
A relationship between the equity capital and the fixed capital shall be in tune with the same way in which the fixed capital promotes or the circulating capital and the latter shall have an equivalence as third party capital or a specific proportion as its own capital. Such identity depends on various pains. The identity of the relationships will have a regular analytical balance and can be confirmed at the efficiency of stability, because it will be relative to the supporting structure between the movements of the parts and fixed parts, with respective proportions.
7. Application of the proportional model based on identities
A structural scientific identity is that which says that I respect or balance two investments and finances, or seja, or own capital should be for or fixed capital, as well as this will be for or circulating capital and this for or third-party capital, all synchronously. Isto wanted to say that: "A model of effective behavior for or balanced must be equivalent to the two components of the structure."
An analysis becomes totally scientific when it is based on identities and will not consist of just knowing if it is "high" or "low" at a proportional relationship, but above all "because" it is high or low, or "where" it is distorted. e ainda "is being" equivalent ou não; Depending on the case, "how long" will the time "what" or "what" and what "part" of the capital, according to the dimension of the balance.
O model becomes exeqüível when eu or analytical lathe: a razão do capital proprio (primeira origem genuína do capital) must be for or immobilized capital, as well as or immobilized capital it will have to be for or circulating capital. based on the fourth scientific lei of Sá (1965 p. 119) in his research on or balance:
“São fundamentais da promoção do equilíbrio: o twist of values in the process of formation of revenue.”
Outra lei de Sá (1965 pages 118 and 119) that expresses the pains of balance and that which leads to obtaining the revenue and the liquidation of obligations, or note:
"Or a balance of values is recognized by the full ability to obtain the income and cover the demands, in various moments of Aztec life, within two principles of survival and expansion of capital."
Therefore, in order to exist effectively, it is necessary to observe mesma, manage to speed up the circulatory and financial phenomena, as well as the ability to generate results, simultaneously, but also to the relationship between your own and immobilized capital will have to be measured. (generally less than 1) at the same time that or immobilized will produce a circulatory application (relative) and is adequately liquid in line with the profits made by the Azienda. Let's look at a practical example (Quadro 1):
Quadro 1: Structural Analysis
But, it is not enough, it is necessary that either fixed capital should be for or circulating capital, as well as this must be for or of third parties, or so, in relation to the circulatory application or that which, immobilized due to financial elements, must be for circulation and its turn as well as this phenomenon is for liquidity and effective results. A dynamic analysis of the circulation will be able to find out such an aspect (Quadro 2): See that the immobilization of your own capital is adequate, as long as it is immobilized, it produces real benefits, and these elements are consistent with liquidity and profitability from bandages and technical costs, in addition to the existence of a measure compatible with the source of resources. To structure this case is bem, because or own capital supports or immobilized, this product be realizes,In spite of the structure, two financings have more third-party capital than their own are not attracted to liquidity as a result of the company, because the latter capitalizes wealth.
Quadro 2: Análise dinâmica Circulatória
See that or turn two elements Realizáveis foi compatível, pois, a financial liquidity of the capital remains stable, as far as lucrative activity is also adequate; See that the endividamento of the fixed capital was not so high and the circulatory application of the capital itself was growing over the years and it was also profitable, since the turns to liquidity would not become ineffective.
Contudo, it is also necessary that these quasientes possuam uma attunement, and ending the logic gives identidade é precise that or own capital is for or circulating assim com this is for or of third parties and this for or own that should receive profits you keep assim twists ea financial liquidity (Veja Quadro
3):
Quadro 3: Analysis of Stability
In relation to the Imobilization of the capital, it must be for a circulatory application of the immobilized, as it should be for the liquidity in tune with the money orders, all with a specific measure of proportion to the source of resources, receiving two or more profits that you will capitalize or own capital. genuine gives wealth.
The proportional movement identifies that there is own capital for which it must be in tune with the relationship of working capital with third parties and with a measure adapted as own capital, which must be reinforced for profit, this is an analytical statement that I was led to derive or follow corollary:
"A proper identity of relationships between two component groups of heritage, when they are not prejudiced by dynamics, they are equally balanced and their efficiency is stable."
The following proposition:
“When or patrimony has adequate relations between its own capital and fixed between this circulating year, at the same time, since it has been compatible with relations, between the circulating capital and credit between this own capital in symmetrical identity, with proportional and dynamic grandeur, specific and harmonious with the money orders and profits, in intensity, the efficiency of the balance will exist. ”
I call the previous maxim “Theorem of Identity of Proportional Equilibrium” or could simply be called “Theorem of Stability Model” serving as the basis for the studies of the Equilibrium of Capital in consultative processes and accounting analysis of wealth photographed in balances.
This will be a lei, a theorem, that will guide and protect the scientific content of the analysis of the equilibrium of the capital, or melhor, of stability. Such a law was based on the essential nature of the true fact of the pure reason of the statement.
8. Conclusão
A heritage analysis as a technology of accounting accounting, aspires for reasons, to look for the explanations that are possible for the substance of those we have been evaluating or their behavior defining the six states of normality or pathology that may exist in proportion to the influence that does not move wealth, altering or being balanced.
Or modern doutrina neopatrimonialism gives accounting to aconselha à ciência contábil, which embodies its studies in analytical philosophy, pois, this clam with sublime attempts to be or equilíbrio of the capital, as well as their respective dimensions of scope to assim to conclude the real effects or states of stability.
The efficiency of stability concerns the identity of two defined groups of patrimony that must be in dynamic and proportional harmony so that it does not allow the inefficiency of the balance to subtract or financial and profitable potential of the patrimony, excluding to their lives the bare bones of management that transgress the scientific people. derived from pure reasoning.
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