A social cell when it is constituted to perpetuate itself not temporarily and to prosper. This is normal. It is born to live and survive as species in Biology.
Or normal of the species and survive for about two years. Assim, also, or normal to the social cell and to survival in temporality. Also, it should occur with the wealth of the social cell, but not that it is verified in most companies. We are formed to carry out an investigation, we will find scary and disappointing data, pois, 80% of micro-enterprises will not be in existence for the first year. As family-owned companies chegam na second or third geração and disappear. As de porte maior founded with other organizations. São poucas so I survived my long life. In order for it to occur, it is necessary that it have vitality of assets.
Economicity and liquidity
The economic nature of the wealth vitality system that guarantees the survival of the wealth insofar as liquidity and the effective payment system are two commitments to wealth social cell with third parties.
There is a constant interaction between these two systems like the others.
When there is effective liquidity, where the payments are paid, economicity is exercised. This must be or objective of every social cell whether it is lucrative or not. The economy will be compromised when the liquidity system has dysfunction. By dysfunction we understand diversion of money for particular matters or investments that compromise liquidity.
Economics and results
Economicity depends on the efficiency of liquidity and, also, it depends on exercise, effective, the system gives results. There is a constant interaction between the two.
When equity dynamics show positive income, economicity is exercised.
There are cases where assets are sold with prejudice to attract a customer to bring other merchandise and to increase customers. This prejudice will be compensated with the sale of other meios patrimoniais. In this case, promotions are mainly in supermarkets. In this case or negative income of one or more assets patrimony will not affect the economicity of the social cell due to a greater turn of other merchandise and increase of clientele. We teach Sá (2000), or paradox of effective loss, therefore, depending on the occurrence of future results, or that loss will be proven effective and subject to result in future elements that come to represent an increase in value to the company and That possa, não só annul a momentary reduction, but, surpasses it.
A momentary loss with an increase in clientele will be compensated for the future with prosperity. A clientele is material that is not recorded in the books, not at the moment, but rather an equity value.
A dynamic of patrimonial or natural means is that the same result, however small, for the health gives wealth. A saúde de patrimônio should be two basic objectives of the activity of the leadership and the people.
Or endogenous environmental phenomenon and economicity
It is the influence that occurs without patrimony by the direction or person with repercussions on the economy. This efficiency will be decided by leaders based on effective models. Esses, prepared by Accountant who is a trained and competent professional to outline models for decision making. The conditions to guide or business owner so that this person can correctly guide the asset activity. Little clarified people are trying to stop a great missão do counter not third milênio. In 1999, the Organization of the United Nations in a specific publication stated: "Professional accounting and essential to the economic, social, and political development of any nation" (See Os Contadores na visão das Nações Unidas, Prof. Lopes de Sá (2000)).
It is a professional who has the conditions to analyze the dynamics of capital, orient and assess the employer so that the social cell has economicity and prosperity, pois, or Accountant or asset manager.
Observing the patrimonial dynamics we can see two forms of organization:
the. As economic homes - only live for profit maximization and wealth for the minority.
2nd. As companies that intend to perpetuate.
As companies tend to die because their leaders concentrate on non-profit production and scheming that a social cell and a patrimony and a group of people who are there to survive in not dying past some time.
For the economicity of the social cell:
1st. Sensibilidade às influeências ambientais (environment). The ability to adapt to changes in the environment;
2nd. Internal coesão, ter a sense of unity around two objectives of the company;
3rd. Tolerância às novas idéias do pessoal. Sair do conventional and give the opportunity of creativity to the group;
4th. Or control finances so that you do not have wasted, that your investments are still worthwhile, or that you will be given aziendale wealth and your financial independence where you do not need a loan, but work with your own resource;
5th. Succession of leadership - Give management continuity instructing those with leadership potential for, also, administrative continuity when necessary;
6th. Persistence - There must be both hours and hours of difficulties;
7th. Reliability - The client should feel confident when negotiating with the company. Deve haver ethics us business;
8th. Permanent customer - This should be two basic objectives of the social cell. Constantly give attention to increase or permanent client. Pois a patrimonial dynamics depends on the client. Na modern business vision or client and as it is fosse or patrão;
9th. Planning - All capital activities must be planned for short and long term;
10th. Conhecimento - Transform or conhecimento pessoal into corporate conhecimento generating wealth.
Upon instruction, or knowledge, each time more is necessary, not a third millennium. Or knowledge constitutes a source of wealth management.
This will be a conhecimento era. It will be able to burn or dominate knowledge.
A social cell has two forms of knowledge:
1st. Or transmitted hair traditional way. What is planned or what is wanted to be passed on and spent years engaged;
2nd. It is to create an environment where you want to learn. A person only learns what she wants, learns what she needs to do. Learning the subject more conditions to understand the heritage phenomenon in the environment.
Exogenous environmental phenomenon and economicity
It is that which sees the environment and will influence or patrimony with repercussions on economicity. São the circulatory phenomena gives richness in decorum of external influences. By external influence we understand market, government, nature, politics, technology, etc.
Also, as the environmental influence of the environment has the influence of the capital in the community, such matters, that the social system is studied. There is a constant interaction between the two. An economic interest for the social cell as well as for the society where the social cell is inserted, pois, survival and prosperity of these vai gerar ventures, taxes and imposts, nova filiais, as a motivation to create new companies to generate assets that will be able to use your patrimonial dynamics.
In order for the social cell to be economically necessary, it is necessary to address how or when giving attention to external influence, pois, this will be able to affect the dynamics of capital.
We know that a competent management can cancel out exogenous environmental influence that can cause a decrease in patrimonial dynamics. Or dispose of it whenever it causes external influences that prejudice or break two meios patrimoniais fossem annulled by competent countable models. A number of external influences that can create economic problems accordingly. With the opening of trade borders, the quality of two prices increased.
A patrimonial life has a greater context than receiving and paying payment com ments. Efficient liquidity is not enough. It is also necessary to have a holistic view where all internal and external phenomena that are going to bring wealth to the social cell are analyzed.
Many companies fail because of myopia of their leaders. I don't want to see the ambient events.
Let us mention some factors of diminution of economicity and the disappearance of the company.
1st. Lack of knowledge of the business;
2nd. Mau attended to the client;
3rd. Lack of quality and prices for our products;
4th. Diversion of payments for particular cases;
5th. Lack of common goals;
6th. Lack of financial control;
7th. Internal and external fraud;
8th. Inadimplência;
9th. Concorrência;
10th. Obsoleteness.
There are internal and external agents that influence the dynamics of wealth. São as fossem forces derived from the internal environment such as: leaders, people and the external environment such as: market, nature, technology etc.
We cannot extrapolate by thinking that we should analyze the market phenomenon, pois, that is the matter for the economist, but we cannot figure out that it will influence the dynamics of the assets of the social cell.
Balanço social e economidade
Balanço Social is a demonstration of two environmental circulatory phenomena. He speculates here that the company added a community, a pension, or paid for personal education, social assistance, no natural environment, years of employment, years of banks, years of government, shareholder years, etc.
Some scholars call Alemanha as a place where they emerge or Balanço Social. Schmalenbach, expoente da doutrina reitualista, was concerned about how azienda offers the society in which it lives.
Depois, in 1977, França was the first nation to edit and publish a lei on the Social Balance.
More recent to Law 8,118 / 98 of the municipality of Porto Alegre-RS criou or Social Balance of companies inserted in the municipality.
There is a concern in strengthening the relations of the social cell as an environment aiming or be social.
We know that every company has a responsibility as a community. Interests, therefore, to the internal and external people of the company and society that exercises the economicity of the social cell.
Whenever a prosperous social cell and exercise economicity will have social benefits. Whenever the social cell disappears there will be social prejudice. It has been seen that the disappearance of companies, lately, has caused unrest and serious problems in the community.
Or the phenomenon of undertaking the subject of studies and analysis of Economic Science, more interesting, also, to Accounting Science isso because the economic phenomenon will influence the dynamics of the organization. We must differentiate the fields of study of each science, but we cannot ignore that there are environmental influences with repercussions, not patrimony and in consequence of economicity.
Or accounting neo-patrimonialism shows itself competent in the analysis and not the study of the patrimonial phenomenon, delineating, also, a path that leads or patrimony of the company to ter health with vitality and, likewise, it will be perpetuated in a temporality. Providing, also, a humane and more just society.
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