Or a great accounting conciliation as a function of promoting patrimonial efficiency with profi ciency, such a scope, is not within reach of the proffessional accountant, when he inquires about the phenomena of the profitable system in various ways that are presented. As a result - as it has been done by the neo-patrimonial doutrine - he, pois, um fato, does not bring together various others, of utmost importance for the operation of capital. For profit, profitability, flexibility, redemption, absorption of recipes and costs of phenomena linked to or study of this fundamental system.
As a patrimonial analysis, it promotes with conspicuous insight, studies on the comprehension of revenue, in order to give rules for its behavior. A countable science, by means of its analytical technology, guarantees important conclusions for the operation of the result, granting it, in order to integrate with efficiency, or role of functions that multiply or capital, transmitting, prosperity, constant growth and unlimited.
1 - Introduction - Conceituais and historical aspects of the results
When Platão (428 - 348 BC) talked about the republic, presenting diverse panoramas, das questões sociais e os apparent de te sort de sociedade, including, explaining aspects of its constitution not the social world, explanava topics on the various professions (Livro I, 346 ae), citing "commercial art", "profitable profit" or "profit art" - terminology totally related to accounting discipline -, a remote mention, being vague, two phenomena that integrate a major system called "Resultabilidade".
Or philosopher Aristotle (384 - 322 BC), for his time, when discussing "A politics", he explained that there was a science that tried to give the ability to acquire and obtain profits or great fortunes; dizia ainda or mestre (Livro I, Chapter 3, Paragraph 17): “… In the art of rich ficar there are no appropriate means at the end of the proposition; porém such an objective é to wealth, assim as tem was defined aquisição de dinheiro ”.
In another of his works - to "Ética a Nicômaco" -, or philosopher of Estagira, it was clarified (Livro IV, Ch. 1) that the gifts should be controlled, and the expenses should be made. Com isso or mestre affirmed that tudo or to be received (gift), tinha que ter profound equilíbrio com or custo (expenses); these concepts involve, or the system of, or net worth.
As cited by two famous authors, it is exclusively a year since there was an extreme heritage movement that we undertook the period; D`auria (1959, p. 23 and 24) tells us that there is no "Temple of Delfo" there are mentions of phenomena that are profitable, species of money, swears, and some who are mainly related to religious festivals. These criteria are clearly defined as components of the results that existed at that time.
For that reason that Vincenzo Masi (1997) affirmed that in Rome- imperial world- and in Grécia antiga (which we referred previously), the accounting has been exalted. Or Italian scientist (p. 4), claimed that an accounting works from the medium had to raise this discipline "to the highness of logos and reason as haviam feito the Greek and Roman accountants (Logistikoi e Ratiocinatores)"
Aristotle (384-322 BC) was, pois, certo em mentioning attitudes for or control despesas e receitas, considering that or public patrimony needed profit; na Grécia, as explained by Cosenza (2003) to countable practice among the Greeks was a normal way of life, also in Saudi Arabia it would be the “art of profit” of Platão (428 –348 BC).
Or correct and to emphasize that as science gives wealth it developed previously - just as a technique - it was abandoned to its pragmatic part, modifying assim, in a way that it treated or object that it studies, turning, desta maneira, vulnerable to its mechanics, It would be explained theoretical hair, theoretical, pois, would denote grandiose and formidable theorems, there were no two profits and specific results for capital.
All commendable greatness, which forms a set of things that will serve the satisfaction of human needs, são, pois, bens; E est em set, formam o patrimônio. A formação deste implies the creation of a business. Or did Salomão quanto escrevia or "Eclesiastes" (Ch. 8, verse 3) say: "Don't you commit yourself to being neglected." Logically, or what would be a mau negócio? That which does not generate sufficient and equivalent profits for its continuity. An effective result is a fundamental condition for the existence and operation of the capital undertaken.
It was also written in the medium (when it developed into "science of commerce" or "art of registers", taught as a part of arithmetic to various schools) or from Frei Luca Pacioli (Aloe e Vale 1966, p. 105) in his "Sum of Geometry and Arithmetic, Proportion and Proportionality ”in the absence of consistency, to teach, to two records, the phenomenal aspects; aludia or mestre that or profit would be lawful since when honestly obtained. Ultrapassava or Venezuelan religious, at the unambiguous point of view for the accounts and records, for example, at a countable basis, could not be more than two years old, which were important only to represent in a hurry two decisive events for the state or result.
Testemunhos notáveis as those endowed with a scientific theory, they are rare when Coffy is feared as a base (Apud - Pfaltzgraff 1956); o mestre já pregava on or capital, eo mesmo would be subject to variations; A accounting, second ele, should discover the causes and effects of these movements. It secretly entered into a question about capital or non-profit angle, since, or result here understood as Profit, it was the main phenomenon to be observed.
No século XX, with a scientific accounting bem adiantada, or Veneza accountant, Fabio Besta (1922), alludes about the Resultabilidade system; assim expressava or Doutor (p. 88): “The increases of the patrimonial in general são, ou yields, ou lucros, ou proveitos, ou recuperações, ou novas dotações, ou superveniências ativas; as diminuições são, ou despesas, ou perdas, ou cessão de bens, ou superveniências passivas ”. Então o mestre fazia important details about the fatos of the revenue system.
Or Professor Vincenzo Masi (1968) from Bolonha, most of the time he highlights the scientific quality of the Accounting, when he defined the patrimonial phenomena as his object, highlighting the need to study the recipes and the habits, pointing out the fixed or various, in their various Species, that podem will appear. Or was the second item countable, that discipline to march or conduct two events, mainly, for those who are considered "irrational", related to the result that produced patrimonial health.
The United States of America, the studies on the costs, recipes and lucrative returns (profitability), not the beginning of the 20th century, in 1903, raised the company "Du Pont Powler Company", specialized in heritage consulting, to create a relationship that was called "Indicator of return of Investimento" (ROI), which means or profit of profits that the investments of companies produce - on the analysis of return, for menção, we have been recently and produced by Rodrigues e Ferreira (2006) -, in order to study the profitability of the applications. That story told by Johnson and Kaplan (1996), was related as a result of our studies of results, however, the authors consider themselves to be the owners of a "Contabilidade de Custos", unhappily turned around to "written two custos" or "Compustítica "
Furthermore, each author explains in his own way, the figures of profitability, absorption, proportion of two costs, profit, redemption, redemption, performance, balance of expenses, costs, balance states, proportion of sales in his species, between other events. Still, all these events integrate a major system: or of Result.
Therefore, to show off as a face or Neopatrimonialism, or a set of innumerable and great exposed fatos, a vigorous attempt to enumerate the mesmos, seeking a junção da teoria Masiana (by Vincenzo Masi), positive of D`auria (systematics) and Logic (Philosophy), denoting all of us as our own system, which we call Resultabilidade, é u progresso em nosso conhecimento.
A result as we understand here - not neopatrimonialist point of view - is a systematic function, ou seja, a movement caused by the cinematic two components, tastes and recipes; Such a function can be effective or not, depending on the quality of its result (profit or prejudice). Isso é o that asks a modern doutrina da Contabilidade.
A Neopatrimonial Philosophy for its time já generalizes to the result of the more than seven systems - the classic ones - causing a holistic analysis of two results: financeiro, do risco, da produtividade, economicidade, socialidade, elasticidade, etc. As with any system that can be studied and highlighted, it does not amalgam wealth.
2 - A modern conceituação do rédito will tell us two different authors, and in the neo-patrimonial conception
Therefore, it is a continuous union of two forms of councils around the revenue system, backed by excellent efforts by two thinkers, accounting for all the general theory, aspects of these other designations in phenomenology. A result is understood as a system of cats that occur, considering the functional nature of recipes that we absorb costs. This system is understood as a function or movement, but it is more comprehensive that such a set is integrated with others (liquidity, stability, economicity, etc.), in an advanced vision of Neopatrimonialism.
The councils of the Resultabilidade meet the General Theory of Conhecimento, which absorbs the ideas of Rossi, Besta, Mais, D`auria, Amorim, Herrmann Júnior, and various others. Therefore, it cannot be considered or a result just as a "difference" - such a partial classification; or revenue é, pois, um fato derived from two investments and disinvestments, as Abordou Sá (1965, p.64) em sua tese.
As you understand the terms of neopatrimonial terminology are inesgotáveis. Suffice it to quote Besta (1922) who claimed to exist or result (p. 88): “Pela differentiates between the total Liquid patrimony revealed in the previous moment, and the six increases that were feared reached, the total of its diminutives that immediately exist. mesmo espaço de tempo ”. We see here an embryonic testemunho da profitable theory, which considers or result as a variation of quantities or mass two own resources (dualistic theory).
Different authors consider the result as a different case. Porém, Johnson and Kaplan (1996) said that the two-cost study methods would be fixed not temporarily and in accounting practice; istic na scriptural otic. Actually, we would consider ourselves as the plans that classify costs, as recipes, or at least the information that is called “gestiónis”, which is not just in case of accounting, not that is really related to the administrative aspect.
And never to get because "or what is missing or conhecimento" (p. 14) as we approach mestres; It is an analysis that explains or management using a survey as its instrument.
Notáveis examples are not Finney's “Accounting Course” (1967), mainly no treatment of revenue, pois, or mestre aponda o estido das causes e efeitos das variações dos custos e receitas; além disso, he treats the analysis of two commodity costs, administrative expenses, percentage of expenses, increased sales, among other fatologias. At Finney's concern, I was not here to report, but also to obtain information on what was statistically encrypted in these ways.
It should be noted that it differs from two information, as a whole or from the results expressed dimensionally. A "systematology" as defined by D'auria (1959) would be or be studied by the Accounting Office on patrimonial systems; outro conceito é o de "sistematografia", which would be evidence of the set of phenomena. A demonstração do Result, ea Planilha de Custos são “sistematografias”, which expõem uma “sistematologia” patrimonial: A resultabilidade.
A Geral da Contabilidade theory hardly promotes, as an absolute category, a junção de idéias: a de Besta about a profitable situation; the systemological aspects of D`auria; a essência do conhecimento claimed by Johnson e Kaplan; a rational orientation exposed by Finney; a rich amalgam for the countable mind. Or reasoning, this "intellectual fusion" takes place as an insight into the "atomic studies" of the heritage phenomenon.
For Sá (1995) a result of a capital system that promotes two results. Neste system has, pois, needs of costs or expenses and meios of recipes. As a result, it is promoted by disinvestment hairs (recipes or income), which moves and turns producing or profiting, to be absorbed as easy investments in production (costs). Porém, a função reditual may be negative, considering or functioning two six elements.
As needs that compõem or system of resultabilidade são os investimentos em custos. We have divided you into habits and expenses; the first são os principais, the second complementary. They are generally designated as "Custo das Mercadorias Vendidas", "Custos dos Serviços Prestados"; "Weight of Bandages"; "Tax Expenses"; "Despesas Financeiras"; non-managerial aspect, various authors - Martins (2003), Leone (1979), Florentino (1973), Wernke (2004), Hansen e Mowen (2003), Neves e Viceconti (1994) - we define expenses as fixed and various, direct and indirect. Enfim, or system of income assim é analyzed in a dedutive way, considering the seus meios and their needs.
Os meios gives resultabilidade são, pois, as recipes: as bandages of merchandise, products and services; as receitas não-operacionais (which is not part of the main business activity); as doações e os yields das aplicações; The active oaths and active discounts, as well as two other recoveries that could potentially cause an increase in the patrimonial situation.
As a result of the movement produced, directly, you peel recipes. Firstly, there are operational needs that cause costs, as a result of obtaining benefits or supervencies, so that the expenses are absorbed or recovered; A recipe for this objective: or to recover the investments to have it or result.
I perceive that the recipes and recipes are also compost, or seja, possuem sub-elements. Fala-se to give them in a general way, porém, each component of the profitable system, possibly sub-systems. As recipes possuem divisões - bandages, hooks, supplies, application yields - the costs also - main expenses, two-sector costs, fixed and various costs, general costs, costs with bandages-; A profitable phenomenon is linked to various other phenomena. Numa analytical analysis perceives-se quais particular phenomena provom or state of the element and, consequently, of the system.
The profitable system is among the main and basic ones; this is, it depends on the patrimonial efficiency. It has been or is effective - when you collect the costs - or patrimonially grows saudavely (elasticity) and manages to collect your six cliffs (invulnerability), otherwise, it will be able to go from existence to prosperity.
As a result, by isso, it is divided into two species: either profit or prejudice. A profit function exists when the recipe is shown proportionally higher than or custo. In cases of prejudice, it is wrong or contrary: or custo é maior que a receita.
These only qualities give results.
For Monteiro (1968, p. 68) or profit would be: "a form of remuneration that is carried out by just no production agency - a company-" and there are still more than fifty that can be understood: "as a hundredth", because it will add power from mass to wealth.
Or professor Erymá Carneiro, in his encyclopedic work, says that or profit (p. 131 - 132): "nothing more than arithmetic resulting between active and passive less or capital, or less or capital more than previous reserves". Porém, mais adiante ele acrescente (p. 137): "Assim o receibida a contabilidade, assim ela o registra: as an economic phenomenon that constituted a vital end of the business".
We also have the conceituações of Gino Zappa (Apud - Monteiro 1968, p.70): “Either revenue or one-hundredth that, for a certain period of time, or capital of a given company sofre em conseqüência da gestão”. In general, it would be a consequence of administration not exercise.
But, worthy of consideration is the approach of Zappa on or revenue that we highlight:
“Something that does not work from the revenue manifests itself to the life of the capital. Submit the consideration of the revenue that was induced to study, not as much as the modern science wants, but as much as it happens. We affirm, therefore, that also this economic-aziendal aspect, or event of revenue or the predominant phenomenon of economic life, that either revenue or alpha or ômega of economic science ”(ZAPPA, Gino. Il Redito di Impresa: Scritture Doppie, Conti e Bilanci di Aziende Commerciali. 2nd ed. Milão: Dott. A. Giuffrè - Editore, 1950. p. 94)
Percebe-se, that o mestre values the capacity of the capital, do not submit "quanto é", but above all "quanto ocorre" such phenomenon; in what way it was produced, and as influence or capital.
Porém, podem ocorrer cases in which não has revenue - a receita and equal to or profit-; these occasions, fear or "ponto de equilíbrio" ou or chamado "equilíbrio econômico". Then there will be species of results to be analyzed, pois, foi uma situação nula ou or “ponto zero”. Such occurrences are extraordinarily rare, to say that it should not happen.
In conclusion, the councils regarding the results announced by the neo-patrimonial doutrine are these expoes in the previous paragraphs, - together with the opinion of various authors - logically, in a very concise and brief way. The profitable system is conceived as a function; a compost of phenomenal elements; A whole, whose effectiveness influences the prosperity of the heritage.
3 - I give you the revenue
Little was asked about the effects of revenue, or seja, about or that he transmits to Azienda wealth, when effective; For most authors two effects of this phenomenology are the two most important non-capital. Everyone is unanimous in this matter. Numas generalizing or revenue would be responsible for all the states of the patrimony, this is: it would be due to liquidity, balance, vitality, protection, increase, etc. This observation is not wrong, but it lacks a detailed explanation. In this topic we will discuss some basic effects of revenue.
Or first of them serious or health, or seja, or revenue presents such a state. In ancient times I thought that it was the only symptom of this formidable state; The clear deception is transparent, as we perceive to be the result of two systems. It is not possible to prove the health just analyzing this function, and it cannot be determined what is observed. Os balanços, pois, that traziam or registered profit, were considered prosperous companies. It was a true relative non-holistic investigation. In the event of such a function, it may be negative and, therefore, transmit more states for the Azienda patrimony. As studies unfold, different fora os graus de concepção.
Another effect of the revenue is that which is consistent with the alterations of the patrimonial mass, ou seja, depending on the result, when it is positive, it proposes its own capital increase, and when negative it transmits reduction, therefore, alterations or variations of the object of which are caused for this basic and fundamental system.
Also observing the number of angles of observation fields (static and dynamic) it can transmit different effects: for static the cause; this aspect is understood as relating to or equilíbrio - not patrimonialism to static was to doutrina do equilíbrio-; and for the dynamic of the variation. Such considerations never originate from our part foram já esplanades by Sá (1953) in his philosophical work.
Inegável é or value of non-capital yield of the company, and we relate just a few effects of this important phenomenon - ideal for a variação do capital, sanidade, static and dynamic balance-, sem querer apontá-los todos. But, a holistic view, such a phenomenon is responsible for all the purposes of the capital, even those provinces of the environment.
In this era considered or revenue as an element only provided by heritage management. Then, or result, produced was administrative government hair, porém, still, like passing two tempos, nas deep investigations, perceives that such opinion, could never be considered as unique simply. There are so many environments that you should take into consideration.
So profitable would be to consider or revenue as a product of environmental management. In truth, the phenomenal observation of this system was caused by the movement of other phenomena: the custos and recipes. Porém, these elements work for causes agents that or fazem to present certain states, muitas vezes pouco expected. In an environmental question, a torrential suck, nothing can transmit from negative to a desk content with a dated domain, still, a coffee plantation can be disastrous, to the point of transforming everything into a production in irremediable loss. It is an external environmental cause that must be carried out in a profitable analysis.
Therefore, we treat here two effects of revenue - impossible and treat two effects without considering the causes. All these concepts are important. As a result of two main heritage systems. A countable analysis when trying to conclude on the effects of this important fact, guarantor formidáveis two states that it presents, além de proportion orientação on or that should be done for its efficiency. Porém, note that this study, can not be given two environmental causes, which are more decisive on certain occasions, than for administrative purposes.
4 - Fatos gives results
A result understood as a system, in a neopatrimonialist atual conception, and a set of parts; essas são redituais components: os custos e as recipes. Both components are made up of elements, which in turn are made up of other elements. It is a result of a systematic that also has subsystems.
A theory of two fields - derived from neopatrimonialism - presents a sublime vision that gives a holistic analysis of two patrimonial systems and sets. With this theory, we managed to classify the processes two atomic studies of the phenomenon of capital. E visão subsystems, that this testa fita as scopo. In this way, a true range of phenomena and phenomena is perceived as a system. I conclude that various events only can be considered profitable.
A bandage is a recipe item, in a profitable phenomenon; as services are available at sight or at the place also; yields and production benefits; a waste bandage; as doações em extraordinary cases; As immobilized sales and reselling of obsolete goods, we can consider them phenomena of this system. We also cost two products sold; as desasas com bandadas, com comissão, as administrative, gerais e financeiras; the expenses with frete e manutenção; The accidental accidents that cause losses are only phenomena. Furthermore, here there are only a few two phenomenological cards mentioned in the profit system.
Because of the phenomena that are going to be or fact, ou seja, na verdade, or fato é or effeito of the phenomenon - I do not take philosophical view - but it is true that all events occur. São redituais. And it is diverse: to profitability, redemption, profit, absorption of two costs, relationship of two costs and profitability, profitability, flexibility, accumulation of profit, elasticity of profit, gross margin, redeeming power, among others. Still, we will fail on some of them.
We have to return as a capacity of a return item (formador do specific system) to produce or revenue. Both at the expense, sejam de quaisquer species, as the technical costs, and, directly, as recipes produce or revenue. Porém, to detail, we have to consider such a fact as the ability of two investments in production, ou seja, to return and produced by the cost and cost.
Such a fact is distinguished by redemption. This phenomenon is considered to be capable of positive-profit status in exempting expenses and expenses. Redeemable means something that “turns off”, “cancels” and “loses” - lembre-se da Remissão -; no countable field is considered to be a positive function of the result in canceling the needs of two expenses.
To profit, pois, to capacity to produce profitable peel recipes. As you sell you to the ability to make a profit; The expenses, for your time, we must produce such an effect, pois, for isso servants ou invested, são, pois, profitable. When or undertaking presents a lucrative level, it can be said that all of you are profitable (receitas) or fizeram, moreover, when a negative result appears as the causes revolve around profitability.
Notável influence transmits to profitability, here understood as the capacity of an element of the patrimonial structure, in producing profits. In this case, it is mainly verified whether it is its own capital and it has this qualification. It is also common to analyze the patrimonial investments, because all that is applied or non-patrimonial: you benefit, the immobilized resources, the credits, as ações, will have to produce small profits. Profitability is the capacity of an investment or patrimonial group, to produce positive results, or to be lucrative.
There are also two costs to be absorbed, which consists of a capacity of a profitable return to recover the investments in production expenses. This fact observes the adequacy of the disinvestment in the structure of two custs, or whatever, is absorbed. É um dos mais mantes fatos da analysis analitual.
Two cats mentioned here - in number of five: profitability, redemption, profitability, profitability and absorption of costs - we will number four types of calculations for your study. Porém, it fits here this limited work to provide just a few ways for this analysis and understanding.
We do not want, yet, to limit limits to the accounting, because many of the facts and phenomena of the result are, among other things, here you are exposed, as objects of the study of a reditual analysis of some of them, two inumeráveis that the reader will find every day of the life of a heritage consultant.
5 - Analyze reditual pelas relações
In relation to that reason, an element was not possible, providing sufficient condition to obtain explanations of two phenomenal states that we present. Due to the fact that it is not a new method of accounting, despite being more useful or more used in consultative practice.
In a profitable analysis, you only need to understand what you want to do here, or what to do, but also offer proposals for calculation (some of them) in a way that is supported by security, to study the components of this important number system that includes five Fatologies of: reditividade, redeemable, profitable, profitable, and absorção dos custos.
You must become capable of producing or producing results that are considered ineffective. A return to the production produced by the movement of two costs is to objectify or result. For its analysis it is necessary to observe that, as much as for the capacity of two investments in production will achieve profitable profits, it is in the capital situation. We look at some relationships that prove this condition:
Reditividade
Equity Liquid Result that provides the reasons for the main custodian's return.
Custo Técnico Quanto maior or positive result, melhor.
Liquid Result Quociente that provides the reasons for the return of the weights.
Despesas Gerais Quanto maior or positive result, melhor.
Redemption is presented as a fact that nullifies investments in the production of profit. It will be able to be studied by quocient hairs:
Redemption
Quotient Technical Custo that reveals to profit capacity to annul the custos.
Profit from the minor Quanto period or result, melhor.
Despesas Gerais Quociente that reveals the profit-making capacity to cancel the despesas.
Profit from the Quanto minor period, melhor or result.
A redemption is understood as the ability to profit in absorbing the needs of the future, but we also fear profitability that is quase or otherwise, pois, and is owned by two bens invested and financed by profit or production. It can be analyzed with enough hair:
Profitability
Lucros Quociente who reveals at the expense of two investments.
Investimentos Quanto maior, melhor or result.
Lucros Quociente who discloses at the expense of two own resources.
Capital Próprio Quanto maior, or result, melhor.
It is own capital and investments forem rentáveis (produced profit) in the situation of the result.
As much profit or enterprise as possible, it is in a situation of organized capital at the disposition of activities.
But it is also necessary to explain the other reason for the profitable system that is profitable:
Lucrative
Profit Quociente that reveals the reasons for the profit of the bandages.
Quanto maior bandages, melhor.
Profit Quociente that reveals the reasons of the profit of other recipes.
Outras Recipes Quanto maior, melhor.
Quocientes above exposed reveals how much you profit from recipes. A patrimonial reason is always leva à outra razão. In order to observe the relationships of profitability, redemption, profitability, and profitability, we analyze the condition of absorbing two different gears.
formulas:
Absorption of two Custos
Custos Principais Quotient that reveals two main custos to the absorption.
Quanto minor bandages, melhor or result.
Despesas Quociente that reveals the reason for the absorption of Despesas.
Quanto minor bandages, melhor or result.
Then, by drawing reasons for the phenomena of absorption, profit, profitability, redemption, redemption, or consultant, you will be able to draw considerations to guide the administrators of the enterprise. These reasons are not only unique and exclusive, but they are gerais that transmits a valuable accounting tradition for a superior aspect. We see as such, written by: Florentino (1989), Koliver (1971), Myer (1972), Franco (1973), Herrmann Júnior (1975), Sá (2005), and various others.
There must be two considerations regarding the results, always considering a unit, ou seja, um. For example, an analysis of profit will observe "or how much you sell profits in each unit of recipe." The redemption is observed "as much that is annulled of investments in profit for each profit unit". Na profitability "how much profit each $ 1.00 of own or invested capital." E assim by diante.
The observed results must be considered as absolute relatividade. Nem is always a higher result than a unit can be considered ruim, as in this case it is redeemable that it is customary to be higher than one. The pains like type of activity, market, management, patrimonial state, Azienda state, administrative policies, must be considered. It is necessary to observe such quocient no tempo so that it is possible to produce plausible conclusions.
6 - Conclusão
Important studies must be considered for an analysis of the results, which are two main systems that function as patrimony, responsible for many effects such as those related to or balance, purchasing power, liquidity, profit, less risk among other diverse capitals.
A countable analysis by means of formidable calculations can obtain reasons about the profitable phenomena, in order to verify or state, diagnosing the situations in decisions or conclusões formais, in such a way that it is postponed to administrative decision, not that it has constant efficiency. that we call prosperity.
O profissional contable very much more than observing the profits of the balance, it can be protected by science, analyze and promote explanations of the reasons for the result, basic and fundamental system, whose effect is transmitted in the prosperity of the capital, which is not restricted, which is not restricted In the form of two phenomena appearing, plus their substantial essence.
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