The study of heritage should not be carried out in a rough way, observing only the values and qualities that two of us enter into the aspects and characteristics that we promote at the conclusion of health or pathology of its component parts. A heritage pathology can be caused by serious damage. that is added to the patrimony derived from the occasions in which it is invested here or too much, causing this situation, prejudices in the dynamic capacity of wealth as well as the definition of patrimonial functions. Therefore, this article offers to offer assimilably and briefly, In the matter of discussion, for the study and analysis of the pathologies you provide that there may be no immobilized hair, use two patrimonial investments.A heritage analysis as accounting technology allows us to detect and provide decisions for superinvestments and sub-investments, which represent, respectively, excesses and deficiencies in the application of resources, which may exist in any heritage element, including and especially, not immobilized ou Capital fixo das aziendas.
1. Introduction
Longe is foi o tempo em that the accountants were called “Guarda-Livros” hair of the pregnancies with a number of customary and non-profit activities, personified in the writing of daily newspapers and reasons, as in other books required by tax and government hair, in the production of balanços e demonstrações tão comuns desde o tempo de Paciolo (1445 - 1516) e tão majestic no seculo pastado, com chamada “era da informação” which was just the instruments of computer science and accounting knowledge that reached philosophy, sem possuir, therefore, mensurate or chimeric limits.
No novo século é necessário that had to holistic investigation; that accounting be used as a real science with its abrangência and true potential, it is not limited to "information", but, beyond this peeling wisdom, we are in the "era of conhecimento" that requires the ability to think and understand or object Accountant portrayed reports us. More than to inform and need to know or to be informed, what does this mean.
Today, it is required to explain what is happening, not patrimony, rather than simply "inform" or what is happening; pede-se that clarifies because it happens, ou seja, knowing how to study and explain the causes and effects of two different phenomena. The managerial knowledge is different from information to gerência, especially when such clarifications are detailed and they offer important subsidies. A representation of the patrimony in case it is insufficient and it is required, to be able to explain or to demonstrate the doutrina do conhecimento.
And such a conception is recent, pois, possui muito mais que cem anos; No seculo XIX or scientist and economist Courcelle - Seneuil (1813 - 1892) pointed to a difference between the accountant and the producer of information; He said that the accountant would hardly produce the reports, but he would organize and criticize the systems of different accounts and information, therefore, he could never be considered a slave to the rotina, but he was the one who knew.
An analysis of the wealth in the accounting offers a panorama of the investigation of the health or the patrimonial state, through the investigation of the parts of the complex, by means of a search for simple, with qualified scientific methods. O balanço, schedule of costs, methods of cost, calculations of prices of bandages and other instruments must be both bases for the studies you have.
It is true that an x-ray is not confused as an orthopedist, a scalpel as a cirurgião, an instrument as a musician, a photocopy as a lecturer, a microphone as a speaker, it cannot be confused with information. The accounting is more extensive and is not restricted to formal figures.
One of the two great writers of the accounting history, or Professor Carlos de Carvalho, addressed the question of how great a difference there is between the countable science and the writing; Second or first year would be a set of principles and ideas organized in this serious art. Dizia Carvalho (1973, p. 26): "Accountant, in summary, that which made the theory possible… Guardian of books, or who paid for practice through his own practice… and the senhor of an empirical art."
Attribute to information or the fact of being the object of the accounting and committing a movie to report on the comparison of everything or vast accounting knowledge. O balanço é uma coisa a serviço da accountabilidade. Inform a pragmatic attitude, and explain another practice that lacks theory.
Or field for the analysis and studies of two patrimonies, demonstrated in no way, was never revealed by all (semper or foi), pois, grande é or course of kinematics of wealth. There will always be an abundance of problems to inquire about the patrimonial phenomena, such as whether it is a suitable model of behavior, whether it is ideal, or not, that it has long-established axioms of efficiency and prosperity of social cells.
We have many problems for you study, even more when we deal with two phenomena of imbalance proportional immobilized capital, ou seja: the super and underinvestments that attack the efficiency of the same non-complex patrimonial element in dynamic march.
2. Or immobilized capital
The resources invested in non-patrimony with the intention of lending utilities for various periods, exercises and years, whose circulation is slow compared to other elements, is by nature of "immobilized" because the wealth that is invested comes from two own numbers and Third party is "fixa" neste element. Therefore, in terminology "immobilized", "permanent" means paralisation of the person who was applied, and in the absence of physical mobility.
Such elements second Sá (2005, p. 122) have four fundamental characteristics, pois, representing three species: investments, immobilized and deferred. We have these elements to immobilization of materials of use (such as machines, imóveis, moveis, utensils, vehicles and others); income (ações, investimentos em bens de rédito, participações em outras companies, etc); imateriais (trademarks, patents, author's addresses, aviations, etc); and deferments (expenses with research, expenses with installation, etc).
In a general way, only the elements that will serve the company or entity for various periods and such group is legally labeled (pela lei 6404 of 1976) as "permanent" for this characteristic of serving at various periods - despite the fact that it is circular or non-patrimonial kinematic ratio -, in general são eles:
- Investimentos em açõesInvestimentos em bens de aluguelGalpõesDeposits for stochageComputersScrewing machinesVehiclesSoftwaresBrandsNome commercialExpenses with research
In companies industries such elements are more abundant than other companies (because it is natural for this enterprise to produce to sell, and in this sense it is necessary with more machinery), so many elements are normal in commercial entities and other companies.
Or immobilized being present in any type of social cell requires important research and studies, because it exists for a certain functional proportion, which when abnormal, traps the activity of two patrimonial systems in dynamics; In cases like this, we argue that wealth is unbalanced because investment is not compatible with proportional assets.
3. The supercoatings are immobilized
The excesses of proportions applied, which ruin the dynamics of the fazem or heritage, will be prejudiced, chamam-se superinvestimentos. The exaggerations of proportions not immobilized, carried out by the burning of the burning of growth, have just destroyed liquidity, caused negative results, and have thus tended to eliminate the economic nature of the patrimonial entity. Nem always invest in too much can benefit or capital, even more when it comes to certain types of ventures that need more circulating elements than immobilized.
There are some types of Aziendas that seek to invest a minimum of resources in immobilized elements than in circulation; As is the case with banks of any kind, whose administrative policy is most invested in investing in current loans - not active in credit operations, numerical and non-passive in financial applications, demand deposits in the area of machinery. It is a strategy to avoid the insolvency of the capital that was previously practiced in the United States of America as bem disse Herrmann Júnior (1973).
As industries for their time, they seek to invest more in fixed resources than in circulation, because their activities have been turned to a production that lacks assets for the manufacture of products, but, nevertheless, such an undertaking is unbalanced by this factor. Such degree of proportion is normal in this Aztec species.
Or ideal and invest according to need: a company needs more rapiers because, on demand and in great demand, one must seek to invest more immobilized; Now there is a need for more money in circulation than to be fixed in order to liquidate your commitments, so you demand in the short term, so that you invest less immobilized; at times when or immobilized it appears to be "great" in proportion as it is always superinvestment, so it can be a measure compatible with the requirements of wealth.
When you buy too many items, you should find out about the circulatory and dynamic capacity of the enterprise, whether it is an administrative base or whether it is countable, or whether or not there is always a disproportional investment, because it is superb, unequal, considering the activity and functionality of the company or entity.
Or a problem that resonates with the superinvestment phenomena that are varied and involve a miscellany of studies for different relationships. Disorders caused by such various elements exist in each particular system. Porém, é vvio, e mais do that proven to antiprosperidade that provides such events.
He did not say that he bought so much of machines or immobilized elements; I frequently see this phrase "I bought $ 40,000 on machines"; "I have $ 100,000 in vehicles" as this is a reason to win; It is a suitable proportion according to the needs and the circulating capacity of the capital. Nem semper or fato de ter muito benefits wealth, contrary hair can be responsible for its "death".
When there are cases in which the fixed capital is overinvested, the first thing that happens is one of the revolving capacities, followed by a low level of liquidity tied to a loss of results such as prejudices, and, finally, a loss of the patrimonial substance that will provide or definhamento do ente-patrimonial.
Therefore, one of the formulas that must first be observed in cases of analyzes that indicate the superinvestments is a relation to the total Assets as immobilized, which explains what is the proportion existing between these two elements, ou seja, whatever exists of Ativo not fixed capital ou immobilized:
Total
assets immobilized
Ou então:
Total assets
(Investments + Fixed assets + Deferred)
São duas formulas that expressam uma só relação: a of total assets as or immobilized; Both calculations will explain how much there is a non-capital asset fixed and can be standardized (in a general way) to an ideal extent as greater than um, porém, when less than with units the care must be taken in escoimar um pouco or that exists invested not immobilized, pois, could be a sign of excess of proportion.
The lesser the result, the less it will be in proportion to the Total Assets with relation to or immobilized and this power will be two symptoms of superinvestment, for example, at the detection of this situation and it is very difficult to summarize in a single relation, and demands very many other aspects. mentioned, to follow the limited data of this article.
4. The sub-coatings are immobilized
The sub-investments are the only applications that you owe resources that are proportionally ideal, considering the activity and functional dynamics of wealth. Such phenomena exist because this is very low for the ideal patrimonial need and relative to or specific undertaking.
How many phenomena exist, as functions of heritage end up involving; or capital regride because it is not possible or sufficient to maintain activities, it lacks more proportions. Ou seja, tudo cresce muito devagar, ou então no a massa patrimonial to allow or flow of wealth.
In the main sense, such a phenomenon is different from superinvestments, because subinvestments exist “in the absence” of sufficient resources, whereas there is not an excess of proportion. In the absence of resources, there is also an imbalance, therefore, it does not allow or fully operate the estate.
In cases of underinvestments to the operation of the company loses years or its potential, ou seja, cai or rhythm of the production, it sells less, or diminished profit as a tempo, I tied to the company ther uma remains of twists and do potential payments. This is done gradually. To dynamics you cannot function as a natural person.
As or underinvestment in a non-profit or non-financial institution, the operation of the capital is not possible for normality and much less for prosperity, or else: there are no machines for production or investment in fixed capital, so it is not sold as it is. e nem is profiting adequately; a physical circulation by other distorted and deixa to dispose not complex patrimonial.
In proportion as it became immobilized when it fell from normal, it did not allow the full evolution of wealth among the power to be in a state of health because it did not have enough elements to develop all or its potential, and in the same way it would lose its operational capacity.
This is how the company defined its few years in its dynamics of turns, bandages and profits, simply, because it does not endow with enough assets or elements, to complement the maintenance or its real functioning, at least for its survival.
In order to really detect such elements and necessary before investigating everything holistic or patrimonial, one must use several formulas and various relationships. The study of sub-investigations is difficult to carry out and lacks a detailed analysis, but it is commented on such aspects as two limits of this art.
It is advisable to use the first calculation that I quote for the superinvestments, whichever is greater for the result, generally, the greater will be in proportion to the proportion of fixed capital. Porém, Uma formula muito useful for this intuito, can be a relation between or immobilized eo Total Passive:
Total
liabilities immobilized
Ou então:
Terceiros Capital + Own
Capital Capital Fixo
Considered in this relationship, or how much of the liability or total source of resources, there is no fixed capital, the higher or the result of the amount or relationship, the greater will be in proportion to the total liability not immobilized, or less, there are fewer investments in fixed capital of that it presents all the quantitative greatness of the capital that originated, it is not possible to foresee patterns in this case, therefore, it is considered a unit: less than 1, less immobilized, less, less than 1, will be in proportion to two fixed investments, provincial from all sources of financing.
Therefore, it is necessary to emphasize that even when or from 3, 4, 8 it cannot be affirmed with certainty that the fixed capital is underinvestment in principle, therefore, as there is a measure that seems to be spurs due to radical proportions, therefore, They are not presented as unbalanced phenomena. Either problem when it appears to be unbalanced or investment and it does not seem to be.
5. Pathologies you provide and immobilized
A wealth appearing an excess of elements or a lack of two months is unbalanced, so we say that it is a proportional pathology that prejudices its dynamics and its basic movements (such as liquidity, profitability, economy, circulation and others).
All pathology proportional prejudice to dynamics, being that the functional capacity of each element (understood by the functional or potential capacity that each element transmits with its proportion for the specific and varied movements of each category or system), proves incompetent and different. Several pathologies will exist.
Pray, it is lawful to fail and it has been proven that not too much of an element may exist in the absence of another, and in the absence of any other there may be another excess. Every unbalanced phenomenon ends up having a relationship with another element, transmitting, in this way, a hereditary pathology, as bemou stated Sá (2001).
It is in cases of superinvestments of children who realize that there is a need for numbers, in cases of excess of life there may be a need to provide us with a stock for sale. And all these phenomenologies create a series of disequilibria, which, moreover, reveal a reciprocal or mutual interdependence of relationship.
In cases of imbalances there will be a lack of cash and liquidity prejudices; remains blindfold and ineffectiveness results. In addition to noticing the exaggerations or deficiencies of some elements of wealth, which with relative proportions, are served or transmitted by movement and agility. Wealth will lose its ability to produce movement for the few years.
More frequently when there is an imbalance in an element there will be an imbalance or evil in another element. We have, therefore, a theoretical and practical lecture (pois, é real) proposed by Sá (2001, p. 14): “Or superinvestimento em um meio patrimonial may imply not underinvestment of um outro, as prejudice of efficiency of both.” In cases of excess, there will be deficiencies and there will be exaggeration, you provide each of two elements of the heritage.
Addressing such pathological problems for or immobilized, in cases of superinvestments there will be needs to provide us with stocks, credits and numerical benefits such as dividends and own capital, and in cases of underinvestments there will be quantitative excesses in other elements.
As pathologies you provide concerning the superinvestments and subinvestments are varied and in all times we promote evil effects to the heritage, prejudicing above all the patrimonial dynamics. And all these phenomena inaturais não deixam de atingir or capital fixo das aziendas.
6. O equilíbrio do capital eo immobilizado
When or capital is balanced, there is no disturbance in the dynamic of the dynamic; To measure, given the amount of hair or the percentage for the unbalanced phenomena, there is no more, independent of the measure, each element must provide adequate movements of bandages, profits, money orders and liquidation for capital.
Basic aspects of balance are not functioning as wealth: when, as a matter of fact, there is no prejudice to circulation, or movement of wealth, even though there seems to be excesses and lack of quantitative measures, there will be no imbalance, or if it is liquidity, profit, drafts, profitability of the apontem regressão com or grau disproportional.
This aspect of study and observation must be verified basically at liquidity and results. First of all, the movement that extinguishes the minimum financial requirements of the second function has the lucrative results for the patrimony, the less profitable ones that recover your costs.
In addition, in addition to finding out the disharmonies you provide, it is necessary to verify the company with the ability to extinguish the obligations at the same time that it has benefited non-patrimonial results. Or balance is granted with the harmony of liquidity and profitability. It is possible to obtain relevant results of proportionality - ou seja, the results two quocientes são muitos alto or muitos baixos-; This is very high as a proportional quantitative measure that presents important numbers, and such forem calculations are compatible with the liquidity and profit of no time, therefore, it can be highlighted or unbalanced.
At the same time, one can stand out for or immobilized when such an element is unbalanced, ou seja, superinvestido ou underinvestido, there will be a liquidity and results, because, or disequilibrium will prejudice the circulation of two groups of wealth, firstly offering one Consequence of these basic movements.
Or, conversely, when the proportion of the immobilized (relationship between Ativo and the Immobilized) is possible, it is a relative and stable measure that does not prejudice the fact that the potential for profit is not unbalanced. At the same time, when the measure is very low, or outgoing for a proportion, it will not be possible to notice the liquidity and the result or the imbalance will not materialize.
This measure must be followed: that the imbalanced immobilized prejudice to the ability to pay and obtain profit from the company, at least when, or coefficient is apparently notable as its percentage result.
7. Conclusion
A countable science more than to report or that this wealth can be confirmed through consulting the states of equilibrium two elements of the complex because such discipline analyzes and studies the phenomena and not their simple informative representations that are only fully supported by reason.
The superinvestments are only disequilibrium phenomena that prejudice liquidity and result in being able to reach any particular element, requiring the researcher to analyze and be able to carry out such events, as possible cognitive resources to confirm the therapies and special specialists.
Or, immobilized, it can contain such unbalanced phenomena when its proportion is observed with negative liquidity alterations and the result is such a basic task to account for everything or its scientific potential not to rationalize the disciplines that require superior intellect to determine fundamental conclusions, em prol gives patrimonial efficiency, pela accounting management decision.
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