When a company is constituted for sadistic purposes, it is by intention and objective or growth with human vision.
I have constant efficiency and have a perfect interaction between its various patrimonial functions (liquidity, profitability, stability, economicity, productivity, invulnerability, elasticity and sociality), in line with the social cell and expansion in its businesses.
There is constant efficiency that extends to infinity and defluent growth that also extends to infinite or flows to Prosperidade.
There is a limit of expansion of the organization and this limit or growth becomes undesirable, an essential matter that opens the way for new inquiries.
Ensina or Prof. Lopes de Sá: ¨Is a company pays every day, profits, is stable, has vitality in its businesses, is not wasted, is protected against the risk and is always growing, accumulating profits and taking advantage of it completely, we say that she is prosperous.
Isso implies that she always has all her own systems of patrimonial functions in a regime of efficiency, ou seja, suppressing all the various necessities.¨
Ainda leciona o Prof. Lopes de Sá em seu ineffective increase theorem stating: ¨It is an increase of the patrimonial mass or a corresponding increase of the functional capacity, quantitatively or an increase of the capital, more, in case it does not represent prosperity.¨ (See Prosperidade eo scientific endeavor of accounting neo-patrimonialism for a nova society in: www.lopesdesa.com.br).
There is a difference between growing and prospering.
A wealth of assets can grow and will not run to the corresponding functional capacity will not run to prosperity.
For example, revaluation of assets produced by higher quantitative express or equity, but it does not increase to profit.
A functionality must prevail over a patrimonial structure.
A company can be prosperous in a certain period and not or be in another, due to exogenous influence it can occur stagnation in a space of time in virtue of the market, very high oaths, tax burden, inappropriate exchange, estiagem for companies linked to agriculture etc.
A tax burden was considered the main factor of limitation of two investments in 49% of the responses of two businessmen held by the FGV, in its probe of the Conjuncture of the Transformation Industry disclosed on 05-18.07.
Despite the difficulties and limitations of the organization or the primary objective of the entire administrator, it must be a wealth prosperity with a human vision, a social year, and a natural environment for it to be necessary to be in constant progress of achievement, motivating, also, or personal I want to work, I want a personal satisfaction of progressing culturally.
Or accounting neo-patrimonialism is worrying about efficient countable models for the social cell to find the path of wealth prosperity and, likewise, perpetuate-it eats vitality in time and for this reason it expands-becomes effective.
Two studies of Lopes de Sá não are more modern in the scientific field of Accounting, as they see teaching the production of models of capital behavior, these directives page allows us to see how effectively our enterprises can be achieved (veja -be on the subject or recent livro do mestre ¨A modern balance analysis available to everyone¨, edição Juruá).
Likewise, in my writings, I have been published in various countries, followed in such a way as I have tried to collaborate and increase visions within this important field of studies.
It is important, finally, that it, like acena or Accounting Neopatrimonialism, or somatório gives prosperity of the social cells to which it manages to produce or be in Nações.
