The entrepreneur needs to reflect on or increase the functional capacity of the patrimony of the social cell and the applications in the social environment.
Every company has a social function. She is related as environment. There is constant interaction between the organization and the environment where it is inserted and influences the community as it receives influence from the society. Isso is axiomatic. This matter is not new, pois, Schmalenbach expoente da Doutrina Reditualista na Alemanha expresses its concern as social and the pressures of the external environment that is its environment. Also, Rudolf Dietrich do Aziendalismo taught that ¨Azienda should be at the service of the society of producing business, contributing to or strengthening the state and also, especially otics, should be studied.¨ (See História das doutrinas da contabilidade, Prof. Lopes de Sá, pg, 94, Atlas, 1997).
Lately, we observe that the American financial crisis has been influenced or patrimony by the social cell not in Brazil and abroad, creating serious problems for the company, reducing its functional capacity, as well as its economicity, ist in its survival and, also, creating social problems. I undo. In my book Heritage and environmental influences, Reas, Três de Maio, 2003 deals with the hexogenous environmental influence and, more often than not, it is checked for importance, research and reflection on the external influence on the company's heritage.
When there is a decrease in the functional capacity of the patrimony, it has social prejudice and when there is wealth prosperity, it has social benefit. Or disallow it to make the equity dynamics effective and to allow the growing company to apply non-social resources, also benefiting the community.
As applications are possible when the patrimony of the social cell has wealth prosperity is this, when the functional capacity of capital has increased. Or capital increase due to monetary readjustment não é prosperidade do patrimônio. It is important that capital grows for harmonious and efficient inteiração in all systems of Liquidity, of Results, of Productivity, of Elasticity, of Invulnerability, of Stability, of Economicity and of Sociality. When it happens, the social cell has the possibility of social applications. Or fundamental is that a patrimonial valuation seja, as ensina or accounting neo-patrimonialism, peels ¨ functional capacity¨, or seja, what is translated pela ¨eficácia¨.An appraisal must be followed or the path of science that is objective and seeks to ensure the true and true value of the asset prosperity of the social cell and its non-environment applications.
There are social problems that the company can help with its possible solutions when it has prosperity of capital. On this matter opens a field of research and reflections with limited limits on the correlation of two systems of functions as social relations mixing, also accounting, or administrative and social. More and more social interests become the object of accounting science studies and they are associated with human beings in the environment as transforming agents and add, at the same time, accounting science and responsibility for the prosperity of the community.
You know, look, that the client is a fundamental human factor in the company and that observes the organization that is concerned about solving two environmental problems. Em meu artigo Conhecimento: a material asset mention a Skyrme appointment or client as an intangible asset to the company. (See: Intellectual asset and human capital, pg. 12, Reas, Três de Maio, Nov / 2002).
The entrepreneur must be concerned with the internal questions of the company, but also with the environment and not that the hexogenous environmental influences pressurize the patrimony constantly and can lead to organization or growth, stagnation and lack and so that it is possible to apply non-social é It is necessary for the company to have its functional capacity aimed at efficiency and, also, contribute to or be of humanity.
