At the present time, on the phenomena of the circulation of wealth, in addition to that dealt with by scientific emeritus such as Masi, the importance that it represents, also, on the countable neopatrimonialism ethics that we focus on here.
Introduction
It is natural that a diversity of methods generate a variety of otics, reason for which we understand that the reasons highlighted here make a contribution to the clarification of the matter.
In his Theorem on Circulação da Riqueza or mestre Lopes de Sá warned that "the money is related to each activity" (http://www.lopesdesa.com.br) or that it may be considered that we call circulante em realidade não tem uniformidade no tempo e nem quanto à natureza das metamorfoses.
Patrimonial inertia
A pressup movement in the presence of an initial state of "non-movement".
O state of reuse or inertia or, still, not only elements objects of physics, but also in accounting.
For Ciência Contábil, also, when or as heritage is sem sem função can be considered as absence of movement. We can exemplify by affirming that a merchandise is static and that it exercises its function by being dynamic, executing or moving.
Segundo Lopes de Sá (1998, p. 157): "Inertia is an abstraction, of a relative position, because it is by nature of the heritage to render utilization through constant use of Aztec wealth."
A patrimonial property acquired and armed in a state of inertia attested by a fact that produces a relevant movement. Inertia continues with its potential, but its functional capacity may be altered by exogenous environmental influence at any time. If there is no market, due to concorrência, houver baixa de preço, or meio patrimonial will sofre transformation in its value. Houve assim movimento patrimonial. This is a case of loss of potentiality and movement, at least every physical displacement or accident.
The purchase of an electronic element, incorporated into or out of stock, once obsolete, tends to inertia because it loses its power of use. Or credit to receive the component of the patrimony, but it only worked when negotiated or received. When it is not received and inert.
When you have excess purchase of equity or surplus breeding in an inertial state. When this event is prolonged it tends to be ineffective. Regarding this specific or Prof. Lopes de Sá uma proposição: “I know the patrimonial component (Pm) and how much that a patrimonial necessity (Pn) excessively tends to ficar sem função (~ f) and become inertial (Pme) (1998, p.128). It has either been invested more than necessary or tends to ficar sem função.
Patrimonial movement
In Physics, there is a movement when a body is displaced in relation to a referential. In accounting for the movement and when it has transformed its equity.
We must not confuse, still, or movement in accounting as physical day. In accounting or the movement that produces transformation in the patrimonial environment, I may be physically unemployed. In physics, the movement of the body (mass) is expressed by a dislocation, obligatorily, in the face of atuação da força.
The patrimonial movement, meanwhile, does not necessarily force a dislocation of the patrimonial property. On such aspects já de ha muito I dealt scientifically not fim do seculo XIX, or great Italian Giovanni Rossi expoente maximum do Personalismo.
Lopes de Sá (1998) in the theory of systematic functions of heritage, discussed in depth how this issue deserved and offered additional advice. Starting from the teaching axiom: "The patrimonial property (Pm) has a movement, or that logically implies transformation (Tr) gives wealth, to social cells". Ou seja, associa os logical aspects of the movement and transformation and concluded, positively: "All competent fact to alter the logical relations that determine the heritage phenomenon or a heritage movement."
The patrimonial property, theoretically, would tend to be static if it were not influenced by the environment. This at the same time as the aforementioned master affirms in his work that it is necessary to be "or what is to happen or patrimonial failure", being that there are two distinctive principles of accounting neopatrimonialism in relation to other correct thinking.
Assim, for example, a motor, not a rapier, is physically stopped, but due to fatigue, you may be in danger or a patrimonial movement is due to a market increase or decrease in price. It may also be due to obsolescence or transformation that is a transformation that is independent of the internal appearance of the social cell, rather than that of external fate, generally motivated by new technologies.
There is a natural tendency of all heritage assets to move to be ineffective or ineffective. On that subject matter or Prof. Lopes de Sá: "A transformação (Tr) implies em Eficácia (Ea) ou Ineficácia (Ea-1) because it tends to alter the functional capacity contained in um meio patrimonial (Pm)."
Giro do meio patrimonial
It is preferable that at profit the merchant seja minor, more than or twist seja maior for, assim, increase or positive revenue. As a result of the patrimonial turn one time per day, the entrepreneur will be able to double or turn will be melhor for the profit system.
A two basic pains for the economy of the social cell is to increase this dynamic of wealth. Have a direct relationship between the circulation and vitality of a company or institution.
A person with an intellectual capacity and corporate knowledge will be able to positively influence the social cell process and increase or turn its equity. It could also happen that in the absence of intellectual capacity and slight support for a company to establish and be absent.
It is fundamental for the health of the social cell that directs the public to establish new technologies, administrative innovations, and continuing education, so that, as a consequence, they can accompany the rapid changes in the market by influencing movements of wealth in a competent way.
Velocidade do patrimônio-meio e lucratividade
This material is not new, pois Masi (apud Sá, 1997, p. 137) ensinou, em sua Dinâmica do Patrimônio, "that it should always be kept at maximum speed in addition to reducing the margin of revenue in each turn, pois every um deve trazer semper, for azidal sanity of a profit. ” And he continues: "For this reason, I affirm that at a time, not circulating capital, it is something of the greatest interest or land that I am going to invest or disinvest, at each turn, it is of maximum relevance in the dynamics of the patrimony, becoming the vitality of a company for such a phenomenon. ”
A motor vehicle, developing a speed of 70 km / h, so that it goes to 80 km / h and it is necessary for it to have accelerated or motor and to increase, in such a way, to power. By analogy, it is possible to understand that to accelerate the sale of merchandise, as the most successful consumer and as the lowest profit by equity, it produced the highest speed of capital and the best performance.
Or prejudice, resulting from operational circumstances, was often justified by redressing fatigue of the speed of capital. Or profit, a countable doutrina, was defended in different ways, but always depended on an operational vitality sadia (constant and effective movement).
Assim, for example, to doutrina Reditualista da Alemanha tinha or profit as the basic object of studies on the essential phenomenon to be observed. Leitner, um two majors defenders of such aspect, asked maximização do lucro as object of studies. Já Eugen Schmalenbach, expoente dessa doutrina, defended or profit more dava also social value.
Modernly, as paradoxical as it may seem, either an entrepreneur sells a patrimonial asset with a prejudice to attract or a client or winner a client. The breed needs to be lost in a certain period of time in order to recover this loss with an increase in customers and as a result of other merchandise that compensated for the previous loss.
Lopes de Sá (2000) teaches us about this matter: “A loss will prove effective if it is submitted and it will result in the future element that will represent a hundredth of value in the company that poses, it will not only annul a further reduction, it will exceed the. Ou seja: an effective loss (PeEa) will occur as soon as it is submitted to said loss (Pex) involving profit (Rex) greater than it. ” Or investment in equity, with loss, to increase clientele, may decrease or equity, but, tendency and increase in the near future with prosperity.
O client or patrimonial phenomenon
Or customer, leaf, you are more aware of your direitos e obrigações perante or market. It is demanding quanto à politics de preços e qualidade. Or consumer who wants a quick response to the company needs that arise in their minds. I see patrimonial property as um meio to satisfy or that it needs. Choose hair with a more useful appearance than durability. Num passed next or customer via merchandise strips its durability.
There are four difficulties that are essential to the client's wish and assimilation to the competitiveness of the social cell:
1. at the speed of satisfying the needs of the client;
2. a qualidade do produto;
3. a variedade;
4. or competitive price.
A competitive company adds these four items to the fifth acre, which gives "motivation" to purchase.
As an increase in agreement, we have received the most attention from the client. He knows if he is not a customer or a client, I lost him or her. The client will always be essential for the survival and prosperity of the social cell. Sem ele não ha as a company exist.
Every time that a client buys a patrimonial ha or patrimonial phenomenon. Esse ocorre semper que houver patrimonial modification. Num supermarket daily with many patrimonial phenomena, assim, also in a bank, where every day with many withdrawals and deposits, modifying or patrimonial do bank.
To traditional accounting submit a writing or accounting date. It is important, yes, or registry, more or more important for the patrimonial efficiency and to know the modifications of the capital caused by the patrimonial phenomenon. It is not enough to have information, pois or more important and understand and use it for or benefit two businesses.
Social balance
Or heritage is in constant motion even if it fails as it is standing still. Due to influences you have always transformed. Nesse dynamism ele é influenced and influence or environment in which it is inserted. There is constant interaction between the heritage and the community.
O movimento, a circulação, a social cell transcends the atmosphere and the external world.
In order to demonstrate the environmental phenomena that you have added to the social cell, it has added to the community, or seja, or that it has paid to the instruction of people, social assistance, the natural environment, years of business, of banks, of government, of shareholders, etc., criou-se or Balanço Social.
Schmalenbach, expoente da doutrina reditualista na Alemanha, is concerned with social and defends the environmental agency in face of companies. Widow that the company influenced the community.
Some scholar feared Alemanha as a place of onde surgiu or Balanço Social. Depois, in 1977, to França foi a primeira nação to publish uma lei sobre o Balanço Social.
In 1998, the municipality of Porto Alegre, from the state of Rio Grande do Sul, published a lei 8,118, which deals with the Social Balance of the companies inserted not from the municipality.
Mais recente Kroetz (2000), in his work Balanço Social define-o assim: “It is to add information, I aim to translate into contributions from companies benefiting from society, reporting their social results, as well as being a management instrument from support to administration, it is all the phase of evolution of two levels of counting. "And she added:" O social balance must clearly demonstrate that these policies are practiced and that they are not reflexes of patrimony, aiming to demonstrate participation in the process. of social evolution. In this practice, never a company will be able to present full success in qualification programs, because this intention requires bankruptcy of preconceitos, transparency, administration and a constant and uninterrupted association with its officials, shareholders, providers, society in general,between other interested parties ”.
Conclusion
It is difficult to understand a phenomenon of wealth of the social cell if one does not try to understand circulation as a factor of transformation. I still fear to be refletted and written about the circulation of wealth, but it is necessary to start from fundamental theorems enunciated by the doutrina so that we can advance in the direction of new conquests. Such material is of utmost importance for the survival and prosperity of the social cell.
Or countable neopatrimonialism is worrying with all of it, also, with the vitality of the social cell and the one that most applied to the investigation of such phenomena with concern for being human.
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