"When a swap is necessary for an investment in fashion, the new branch appears in the science… the experience introduced the most art of pois, when it became necessary to obtain the objects of the swap and that it was necessary for the third highest profit. This is because of the fact of enriching passou a ter as finality or dinheiro cunhado… and it is effectively this science that traced abastança and the great fortunes. ”1 Aristotle (384-322 BC).
To politics - Livro I, Chapter 3.
In a systematic view of heritage, that one concerning the ideas of Francisco D`auria (1959), assumes a new conception with the modern studies of Neopatrimonialism. A wealth gives social cell and an aggregate of systems, with specific phenomenologies, more, with deep interactions between them. As a result of the patrimonial system, made up of custos and recipes, which in this operation produces this function, which never fails to receive influences from two Azienda environments, assim, such a set offers various problems for accounting reasons. Or the study of the functionalities of the results, or profit or prejudice, is an analysis of two profitable figures, only important ones that can be achieved as absolute scientific and doutrinal rigor, such as propõe, e orienta, or novo Brazilian patrimonialism. So,or inquiring treatise on this system, which is framed between the principalities, whose effect is transmitted to the capitalization and prosperity of organized capital, a task of higher rank, proper to the modern accountant. Or I choose to work, pois, to deal with the general aspects of this fundamental patrimonial system, neopatrimonial ethics, explaining the various concepts, its importance, and the classical procedures for its analysis and interpretation, so that it is understood in accounting terms, as well as, it provided adequate standards of behavior for its efficiency.To deal with the general aspects of this fundamental patrimonial system, neopatrimonial ethics, explaining the various concepts, its importance, and the classical procedures for its analysis and interpretation, so that it is understood in accounting terms, as well as providing adequate rules of conduct stop your efficiency.To deal with the general aspects of this fundamental patrimonial system, neopatrimonial ethics, explaining the various concepts, its importance, and the classical procedures for its analysis and interpretation, so that it is understood in accounting terms, as well as providing adequate rules of conduct stop your efficiency.
1. Introduction
É by conceitos that, initially, faz a ciência. Ou seja, when you know or what is a phenomenon, object, ou coisa; to your importance; to your relationship with other elements; or his permanent study of other disciplines, or according to modern doctrines, is being conceived; então is formed or the beginning of a conhecimento. E um dos conceitos fundamentais da contabilidade é or da resultabilidade.
Therefore, this work tries to find out in a holistic way, the concepts, aspects, theories, effects, causes, and procedures of this important patrimonial system. Neopatrimonialist ethic, I perceive that it is possible to have an essence, dimension and an environment in which it is formed - as we will see, it will not be decorated. We use a bibliographic research, based on scientific works for the elaboration of this artigo; In a theoretical way, we will denote the cards for the study and understanding of this phenomenology, also, we will show ways to analyze and interpret the Em ordem, we will demonstrate the characteristics of the historical fact, as two scientists have written to us2.
In order to objectify two different aspects of the results, it is supported, it is not countable. You have studied two heritage phenomena - some of which are nature or categories that can be presented - some of which will be effectively carried out on a theoretical basis. Or a treatise on this system, which we present here is a cultural proposal protected by science and doutrina. This is because the gnosiological culture of a discipline reveals itself to be more important than ever, and it is not to be feared, because Rotineira practice is hardly conceived. It is not a cultural aspiration, because assim foram given the examples, two trilhados hairs respected thinkers3.
During the doutrinal evolution of accounting - mainly the movements held between the fifteenth to eighteenth centuries - we note that the greatest concern of the accountant, or guardian of books - as assim was shamed -, was the practice of writing and planning of accounts. As time goes by, you go to the urgency to know how to think, understand and reason, the phenomena that motivate you records. It arose to consultancy with the theoretical culture, fundamental for the orientation of companies.
Normally, therefore, for the market, the activity of the wealth consultant, requires, not subject to the practice of two analytical processes, but, morously, it has concomitantly, agreement on what is analyzed and testified - a sanidade ou pathologia do patrimônio, as the respective guidelines for the decision. For a profitable accounting, the consultancy is totally vulnerable to culture that explains the main phenomena of the heritage complex.
Then, it is not enough to know that there is a result, and it is not enough to consider it as something absolute (as a company hardly has the result as a function). It must be, above all, to a mental reason, that it manages to interpret the various behavioral aspects of the revenue, in various performances that will not be revealed to us in any way, we will be able to find no legal counselor Your activity.
It is necessary to think about results. This mode, which is analyzed correctly. It is essential to know that the possibility is a dimension, dimension and environment of formation - as it is understood and proposed or neo-patrimonialism; to make possible two marches of six phenomena and influences that trazem stops to prosperity. Subsequently, it will be possible to formulate profitable recipients, who in no way will be wealthy, because they are proficient at height, to be able to interpret appropriately, orienting the manager or administrator of the patrimony.
Therefore, this article is justified on the following premise: o The study of the results must be carried out on a theoretical basis to define important scenarios for the progress of the efficiency and prosperity of heritage, considering as a fundamental system of the same object that we inquired, and understanding or functioning.
First of all we must understand such a system, considering the explanations of two different writers of accounting - in an introdutory way. Therefore, we will investigate such a fact according to the Neopatrimonialist theory; Brazilian test of worldwide repercussion.
I know of two main phenomena of heritage, and if their normal occurrence was mapped for prosperity for the social cell, then it is analyzed and explained, for it will always be a social task. A society is only effective when its partner cells are also effective. Or a subject that we are dealing with, possibly, by indirect consequence, a social importance, at the same reason of the correct understanding of the result, which makes or live social undertaking attentive to a human community, such as not an economic organism. For this reason, it arises from the need to know how to think and understand this object of consulting with knowledge. As a consequence of this understanding, it will be a suitable orientation, for a prudent, shrewd, and competent administration of the social heritage.
2. Preliminary and conceptual noções sobre a resultabilidade
Various são - e foram- conceitos emround gives the results: it is given as phenomenology; object of studies gives accounting (as foi oil ordinarily strikes the theory of income); fato (pois, phenomenon is distinguished from fato na philosophy); result of an arithmetic operation (two numbers that represent custos and recipes); scriptural operation and other, of specific positions, that during the evolution of two temples we observe the evolution of the phenomenological and fatological function of a system; conceituação is derived from neopatrimonialism. But, we must first observe the historical aspects of valuable authors, to verify the genuineness of this council as a result of the rational progress of our discipline. We will show, initially, these explanations of the general panorama,highlighting the cards of conceituações on a reditual function. We look at all the fora as alusões to this system.
Na antiga philosophy, or aluno de Sócrates (470 - 399 BC), made as Platão - pois, seu nome real era aristocles -, when he expounded ideas on a work called “A República”, it dealt with or discussed social aspects activity called "art of profit". Perguntava or sage (Livro I) “Portanto, também a arte de lucros tem o seu salário?”; então, or philosopher tried to gain, to increase, to the hundredth of wealth. Perhaps there are two testemunhos mais antigos da concepção da resultabilidade na philosophy grega.
Porém, it cannot be affirmed that either Platão's pensions (428 - 348 BC), seja or mais antigo that dealt with or revenue. Since or since the beginning of humanities - family organizations and the patrimonies of individuals - there has been a patrimonial result, therefore, there is a concomitant conceituação desse phenomenal object, and a total understanding of the same. There was a vague feeling of profitability, which, when confronted, denoted “leftovers” or “losses”; Daí via-se or que tinha de mais ou de menos, em relação àquilo que se spevava ou investia no period; tudo isto num intendimento elementar.
When I do not confront of counted deeds, or homem-countable perception that it has been done more than was spent not passed, towards or profit, that it is a kind of result (there may also be another type of result, such as or prejudice). Therefore, in the history of accounting written by Klein (1954), there is a story, that in Babylon there were the trading houses that registered several boards of argila and the patrimonial movements; isto ha mais ou minus 3,000 BC; Some of the two histories of the phenomena of “Casa de Egibi”, which would or would not be an undertaking. These mnemonic processes já denotavam a questão reditual; It was easy to notice or hook up on the accounts that you represent: expenses and recipes. Both conceived was the aspect of the results of the practice of writing and the two results.
Or monumental rei Salomão (961 - 920 BC) in his work "Provérbios" fazia alusão ao lucro no social aspect: "Better or worse than just great profits" (Cap 16, verse 8); barnacle-se então, that there was or conhecimento this species of result. Either profit was commented, but not because of Hebrew, or if its use could not be for speculation, I tied because there was a social conception of the result, a position that would be firm if you counted on not the 20th century, it did not start with a doutrine profit.
But, like passing two tempos, evolving fora os conceitos on or revenue, still, tied to modern life, which ends not century XIX, few were we who conceived of results as phenomenology, porém as a scripture of contas, an arithmetic result, a hurry algébrica two values of figures.
Na idade média, or his own Luca Pacioli (1445 - 1516) who escreveu or “Treaty of Cômputo e scripture”, além da docência em explaining the various forms and types of records, addressed on or result, na kind of profit, including, that or such it would be saudável for or industralist who worked honestly. É um pontos essencial historico, sobre los conceitos gives results.
Até no século XIX, uma tese de nível daquela proposed by Coffy (Apud - D'auria 1954, p. 471), rare to be found, pois, or mestre pregava on a variação do capital; with absolute certainty, always in mind, or result of management that also produced or revenue. He said, or a distinguished Frenchman, that he became seriously or capital in the search for his cause and effect, very opportune positions produced by the result, which promotes a transformation of the patrimonial estate.
Porém, another position of monumental and superior importance, is that proposed by Fabio Besta (1922), not the beginning of the 20th century, in his "General Ragioneria" - the first volume dealing with a function of management, dealing with the result; He said or month that the result is manifested (p. 88): "It differs between the total liquid patrimony shown in the previous period, with its increase achieved by the total number of times that there is no decrease in tempo."; It is also accentuated in another part, saying that this function, would also be, or a product that differentiates between the values two expenses and services provided (p. 103): “In all business… or profit or prejudice comes mainly from two differences values two products achieved or two services performed in custody ”. O mestre also considered,that or result altered the patrimonial substance of the aziendal organism, increasing and altering o its space (Massa).
Various other Brazilian authors also expunham conceituações sobre o rédito: for Erymá Carneiro, - no seu livro: “Aspectos Jurílicos do Balanço” (p. 117) - or result would be different between recipes and expenses; or scientist D`auria (1956, p. 111) or understand as a phenomenon that alters wealth; os testemunhos de Koliver (1971, p. 165), says that the result of the exercise is the constitution of an absolute value appreciated not time of activity; according to Armando Aloe (1973, p. 29) to a serious result "or increase or decrease of capital, in a certain period of time, due to the fatos de gestão"; for Valle (1984) this function would be a patrimonial variation. And so, we have various explanations about the results of its meaning.
A meeting of two different authors of accounts, on such phenomenology, interspersed with that of the modern doctrine of neo-patrimonialism: the result of a phenomenal product with two costs, or investments in production, in the face of the services of bandages carried out during a determined period. Custos e recipes fazem are part of this fundamental accounting system.
3. Neopatrimonialism in the study of the financial performance
Or progress of the accounting thought, which derives from milênios, a fundamentally scientific evolution, denoting the need to certify a theory that supports general aspects of accounting, a positive compilation. Such a doutrinal commitment is called "Neopatrimonialism".
Therefore, the councils around the result, with a systematic notion, in their species, not their effect, in their interdependent relationship, in their nature, importance and contribution for prosperity, they are defined by the "General Theory of the Conhecimento Contábil" da authorship of Antonio Lopes de Sá (1992).
Or mineiro acrescentou author with expository originality, aspects of value in this phenomenology (resultabilidade), bringing together the ideas of D`auria, Amorim, Masi, Besta, Zappa, Schmalenbach and various other valuable scientists, who are not concerned with or concerned with quantidade of formulações de conceitos, still, with qualidade de opinião, numa visão universal do todo, em prol da inquirição e análise da essência patrimonial.
In the first place, the result must be understood as a system; such adoção provém two “Primeiros Princípios da Contabilidade Pura” by Francisco D`auria (1959); n this work (in the third part, I compêndio, chap. 4), or mestre addresses "systematology", which is the state of the system. Na general theory of accounting accounting Sá (1992) addresses the result as a system (see pages 32,158 and 183, basically) saying that there are "needs to obtain results" (p. 32), and that, therefore, there is a "function of result ”As two fundamental movements of patrimony.
Na visão Dauriana (exhibited by D`auria in the work referred to above), or mestre faz alusão à “sistematologia” - as foi dito - and also, “sistematografia” (Third part, II Compêndio, Ch. 9) - which would be an activity exposition of the system. Nesta last we can quote Demonstração do Result do Exercício (DRE); In the systematology can refer to the studies two phenomena of recipes, expenses, costs, losses, profits and revenue. The exhibition dimension is not confused with profitable phenomenology.
Or result possui, pois, duas basic species to stand out: or profit ou prejudice. As a result, or profit or a positive result of the patrimony that guarantor one-hundredth of the same; The prejudice or negative product gives the result that it promotes the twelfth of the patrimonial mass. As a result of a very small council, which understands or moves the wealth in the aspiration of results, as expressedou Sá (1995, p. 34):
“… We can perfectly identify or revenue as a result of the movement of two systems of patrimonial functions, but, to avoid mixing or trying to gradually modify it, we prefer to oil as revenue to the result of the own system, and that is or gives results. "
O revenue (or result) is a fundamental function for the equity balance. Or own Masi (Apud - Sá 1965) said that or revenue was an essential element for a paridade of wealth, or for the studies of heritage statics - that second or professor of Bolonha, would be or aspect that brought doutrina symmetry two values that formed or capital.
O professor Sá (1953, p. 109 e 110), also, in his "Filosofia da Contabilidade" he said that revenue should be understood numa dúbia interpretação, according to the fields of studies of accounting, or seja, to static and dynamic.; such a phenomenon would be a resultant for a static aspect, and a variant for a dynamic aspect, second statement (p. 110).
Or revenue é, pois, uma variação do capital not dynamic aspect; he can present products of evolution (in cases of profit) and regressão (nas perdas and prejudices); It is also a fundamental condition for the balance of wealth. As companies such as entities need this movement for survival, therefore, as it varies, or capital will undermine its influence.
Such a conception was made by Fabio Besta (1922), when he or Mestre said that he or she produced recipes and expenses, expenditures and disinvestments, they would be necessary to transform wealth and wealth. Second or month (p. 103): “a transmission of força supõe a multiplicação do organismo, e diferença no seu espaço de operação” (this “transmission of força” is understood here or as a positive result), pois, quanto maior o rédito lucrative, higher would be the capacity of the company to invest, expand and prosper.
With a mature vision, Besta treated the heritage spatiality as an effect of the revenue. Now a profit-making company is spread out or its capital, expanding its field of training through the opening of subsidiaries; ou will also be progressing in its operation, which would be capable of investing, or expanding its purchasing power. These possibilities exist in profit cases.
Or profit by terminology, as explained by Rogério Fernandes Ferreira (1985), é uma palavra que provém do latim "lucrum" means: ganho, benefício, acréscimo, utilidade. Contudo, to essência desta palavra, a countable lodge, such as the Portuguese master, and inteiramente turned to the phenomenon that the condiz, being proves to be the accounting to promote its explanation.
Há um indio de prosperidade cases in which constant profit, as expõe Sá (2005, Cap. 18) na sua “Moderna Análise de Balanços”; ou seja, or existing profit, and progressive, specific number of times, increases to the elastic capacity of wealth, and also to its aziendal spatiality, which widens or horizon of the market in the opening of other subsidiaries. Or constant profit and a state necessary for wealth.
There are specific interactions of the profit system; The main one - never exclusive - is not a liquidity system. On the other hand, the efficiency of this system will bring positive consequences for the ability to pay, because an increase in profit in each merchandise, product or service sold, will bring an increase in cash and the fact that it is unable to meet the requirements. Or purchasing power influenced by the result as dizia Viana (1971, p. 298 e ss.).
Porém, or neopatrimonialism, which brings together various theories of accounting, explains that interaction with liquidity is just two effects of this system. As there are different non-patrimonial systems, the result exists in all of them, this is to say that there has not been just a result of liquidity, but, also, the turn, of the balance, the vitality, the invulnerability, the growth of the mass, the interaction as environments, gives productivity and others. As expressa or proprio Sá (1995, p. 34):
"… We understand that the result or failure to have the payment needs canceled, not the liquidity system; The result or effort to cancel the needs of a harmony or balance between the components of wealth, not a stability system; It is a result or failure to annul the necessities that maintain the vitality of the patrimony, allowing survival, not an economic system, and so on through… ”
A profitable function, therefore, is not briefly summarized in the autonomy of its nature, it covers all aspects of two other patrimonial systems, integrating, ou seja, eficácia this function can manage eficácia ou ineficácia de outra, ao mesmo tempo; Also, due to ineffectiveness, it transmits influences from other systems.
A result is integrated not field of phenomenology, or seja, such a function can be understood as a fact, which provided the movement of two tastes and recipes. Masi (1968) says that the “Phenomena redituais” integrated the two “Phenomena patrimonies” studies. E or neopatrimonialism coaduna com tal posição.
Custos, porém, possuem elements. We consider ourselves as the industrial custodian of production, we had a series of phenomena - you of stochage, ballast of rapiers, loss of rapiers, purchases at sight of the farm, construction work, social orders, work-related expenses, indirect expenses among others-; no custo de mercadoria there is also a series of events that have taken place, not their process of formation (which could be expressed in the formula of the Initial Stock +
Purchases - Final Stock); no custo de serviço ha dispêndios, ou despesas that manage to form this consumption, and assim by diante.
So you recite also trazem numerous phenomena. As bandages of products, merchandise and services are the species of recipes; As doações, I earn you capital, I swear you two credits, as profitable margins, the income from financial applications, among other elements. A statement by Franco (1961, p. 45) is that a recitation would be a recovery of two costs, or seja, an income (a custody of an investment, a recitation of a recovery).
The theory of two fields - coming from the "General Theory of Accounting Conhecimento" - chega-is true to admit that as a result of a system with components - recipes and recipes -, and that they are formed of elements - technical, complementary recourses, despesas de administração, pessoal, financeiras; bandages of merchandise, of services between other sub-components.
Então or system of resultabilidade possui elements that interact with each other, like that, in other elements it gives patrimonial structure (bens, credits and assets).
The components, recipes and recipes are only fundamental for the survival of capital. Occasionally the ineffectiveness of this system is totally related to some of the two elements that participate in the structure of these components, whose proportions and dynamics are those of the economic and patrimonial context.
I note that Sá (1995, p. 35) agreed to admit that "each merchandise sold traces its own revenue, pois, tem or its own custo ea own own recipe." But I also admit that each patrimonial element has its own custody and its own recipe; o caixa contributed and interrelated as custos ou as recuperações dos mesmos; o immobilized possui um custo (depreciação, manutenção) e uma receita (production for sale, operational); These are related to the components that are profitable, and such analysis is fundamental to the assessment of the risco. All or patrimonial, num all amalgamated of phenomenal parts interage, and receive interaction with the result.
For this reason, you are always called (as an example) “financeiros”, “balanced” and as recitas called “vitais” and “de proteção” (ou quaisquer outros adjectives you work), because they contribute to prosperity ou antiprosperidade patrimonial, emótica interdependente. That is why Americo Matheus Florentino (1973, Cap. 8) decided to admit a “Custo financeiro”, as a sign of an interdependent thought proclaimed anos depois pela neo-patrimonialist philosophy.
Therefore, the councils of bandages, profits, losses, expenses with production, indirect expenses, abatements, profit, profitability, profitability, operational, absorption of two technical costs, redemption, absorption of operational margins, redemption, reimbursement, performance of despesas e custos gerais, among others, it is integrated non-conceito maior e geral called “Resultabilidade” advocated Neopatrimonialism numa visão systematic and functional, além daquela expository and formal, já exposta ha séculos pela releção contabilística.
4. Resultabilidade ea sua visão essencial
A essência gives results, ou seja, that one concerning its phenomenal characteristics, ou com as substancia two dimensions, and divided into four stages, ou four sub-relações, which as o functioning of the system, ended up becoming five, bom bom ou mau effeito of the specific movement that I transmit. São elas:
1. Necessity - In order for a company or entity to achieve satisfactory results, it needs to spend on costs.
2. Finality - Or to choose the expense or return of the same, with the parcels of parcels that will provide or result.
3. Meio -São os ingressos, ou as receitas that we must recover or keep, and provide or profit as an effective result.
4. Função -É or movimento da resultabilidade that transmits or profit or prejudice.
It does not work as a result, when the means of recipes are higher than you care, we fear another sub-relationship that pertains to the state of the system, it is effective. It is the same satisfaction that gives necessity. You will be successful in absorbing the costs with certain ease, producing a state of satisfaction or health. A constant efficiency is transformed into prosperity.
A fifth sub-relation to that equivalent to the systematic state of the function. Ou seja, a eficácia ou ineficácia. Or profit or prejudice basically will be able to originate from these essentialities, still, not totally (as in the case of environmental tragedies that affect or patrimonial sem human intervention, causing many times incompatible losses). We have mathematical logic:
Mr> Nr = Ea (n = 0) «(Ccr® ¥) º Pps
Os meios redituais (Mr) made as recipes, when more than the needs paid (Nr), transmit to the efficiency of the system (Ea), which is to generate constant growth (Ccr) and infinity, equivalent to prosperity of the system (Pps). This happens when you recite your most senior citizens, still, or inversely, also in cases of prejudice, this is, there will be a loss, which produces the 12th (Dcr) da massa (uma transformação), gerando, quando constante, antiprosperidade (APps):
Mr <Nr = Ea (n> 0) «(Dcr® ¥) º APps
As situations in which it reveals a null condição - ditas of "economic equilibrium" ou "ponto nulo" -são quase nonexistent, for serem rare events. Normally, it is ou or profit- which increases mass- or prejudice - which disempowers or capital-, as a product or result of the operation of organized wealth.
Therefore, much more than to know the values of administrative expenses, of tributary expenses, two costs of merchandise sold, two abatements on sale, purchases, and two results, must be extracted to "razão". Ou seja, deve-will be explained according to the relationship between each other or between other elements, and verify the efficiency according to the management conditions that it offers or undertakes. and interpret them. Such as Fez Finney (1967) in his "Accounting Course" (chapters 21 to 23, mainly).
Na teoria geral do conhecimento contaábil, Sá (1992, p.193) exposes an interesting formula, to find out the efficiency of results; Such calculation consists of the relationship between the average income (recipes) and the income needs (benefits):
Recipes at the cost of Selling => 1 It implies a obtained result, logo
Needs of Custos, Expenses and Profits to be effective.
Therefore, according to this formula, it can be defined or essential behavior gives results. This is the main activity of the accountant: to foresee and analyze behaviors, defining or ideal for a phenomenal species under study, such as Franco (1950) stated in Congresso.
An essential analysis of the result system, despite being exemplified in the aforementioned formula, is not subject to the same, is, or is the result of its phenomenal species, consisting of more than ten calculations and quotants, which revealed profitability, profitability, redemption, between other fatos and phenomena redituais, that happen in this systematic set. Num subtitle to part of this work, we will deal with the reasons or analyzes of particular analysis of this system.
5. Dimensão da resultabilidade
Or revenue is dimensioned at a specific level, whose attempt, a countable mechanic strives to measure it, in a traditional way, the haste of the result, the deduction of two values and two recipes. This is a dimension that we have seen in thousands of years in accounting (from a Sumerian script).
There is a substantial dimension of revenue, consistent with its true value, or whatever, that is really useful for its patrimonial potential; this reconhecimento é clear, belongs to or superior study gives accounting. The advanced theory of accounting cannot be concerned with any physical monetary dimension, or even with the classic criteria of the expression of the patrimonial phenomenon, still, with substantial existence of wealth. At the same time, there are inquiries about the results: o nominal value of profit and appearance; This is to say that the revenue figures are only forms of a substance. Or the result that appears, even if it is profitable, many times it does not exist.
For this reason, many authors such as Viana (1971), diziam haver a correlation of profit with other elements; The performance of this influence would be decisive in determining the effectiveness of the phenomenon. Decades, later, Sá (1999) in his "Theory of accounting", determined or the same, saying that two pains for a verification of the serious revenue or purchasing power of capital.
Assim we become exemplary of genuinely scientific questões, turned for or study of the substantial dimension of the revenue.
Therefore, the classical dimension of accounting, or scientific neopatrimonialism proclaims six sub-dimensions:
1. Cause = Receitas
2. Efeito = Custos
3. Qualidade = Types of profitable items, such as "Compra de Materiais", "Imposos sobre Mercadorias", "Discounts Comerciais Obtained ou Granted" among other species.
4. Quantidade = Monetary value, ou expressão quantitative of such elements.
5. Tempo = When it happens, when it happens.
6. Espaço = Aziendal place that occurs
As you recite only causes for or revenue, we seek to absorb the effects of two investments of production, which only cost you. A higher cause that the effect represents, therefore, an efficiency (see the formula of Sá mentioned above), therefore, when there is prejudice, the effects or applications of higher standards that are the cause for or revenue, because it represents the investment Active (despite the fact that it must be registered-not Passive by força da Lei societária).
Or the aspect that defines the species of recipes and tastes, defining the differences, and a qualidade; you "Custos dos Serviços Prestados", "Custos of Mercadorias Sold", "Despesas Operacionais"; also as determinations, according to the training of the product: “Custos fixos e variáveis”; as “technical recipes”, “extraordinary recipes” and other names, which define the species of component elements gives systematic results.
A quantidade é relative to or monetary value ou expressão quantitative two elements. All quality and inerente to a quantity. The result of "Venda" (Qualidade) is made not amount of "$ 10,000.00" (Quantidade), é, pois, uma expressão monetária; there are about 10 units of products for sale, this is another quantitative measure; e assim por diante.
It is defined temporally as "moment of occurrence". This sub-dimension is the most important thing to think about, and it is the most important issue that it seems. When it comes to recipes, this fact is always consistent with the recebimento da mesma; The principle of competition deals with the registration of these questions, in relation to or the event of such elements, and not simply to their transformation in money. Both the costs, as well as the expenses, must be registered without period in which they occur. In the public area, the registers of receipts and expenses are precisely the “regime de caixa” in a financial perspective, with the entry or exit of numbers, such as disse Neres et al (2003).
O espaço do rédito é relative ao “lugar aziendal”; It is what is consistent with the social environment that contains or patrimony and ranges or the same. Numa Holding Company has several different activities, contudo, and a related group; a company affiliated to possui lucrative income já a company b não o possui. The opening of filiais traces the prospects of results in different spaces, a subsidiary Y traz or profit, já matrix Z produces prejudice, and assim by diante. These are only specific conclusions given in the accounting analysis of the profitable system.
These sub-dimensions treat in a classical and scientific way of the phenomenal abrangência of the result, ou seja, or power of scope of such function, ou o seu effeito, coming from a cause, that atua no espaço e patrimonial time. Contudo, as regulations deal with different peculiarities, which in essence we only checked the aspects of the neopatrimonial gnosiological nature.
A lei 6404/76 treats not article 186 of the demonstrations of the results of the exercise, in order to show or historical of the revenue, in the occurrence of its component phenomena. By way of deduction, the name of the names for the elements, with different terminologies, in arithmetic calculations - such as Bandages - Abatimentos das bandadas = Liquid bandages - Technical benefits = Gross Profit - is to the publication of this demonstration.
Então - não que sejitos conceitos novos - the lei deals with three types of profit: Or gross, Operational and Liquid (it has also been "non-operational profit" less common to be visualized in most companies). Or first and relative to the bandages, less the inerentes costs to mesma e os technical; or second relevant to first year (Gross Profit) less operating expenses; or third party equal to or operating profit minus the provisions, participations, and non-operating results. Porém, a lei ainda admits a non-operational result regarding elements that are not part of the operational activity (despite being important, it is necessary to address the others in a general way).
Therefore, we come up with “Gross Profit”, “Operational Profit” and “Liquid Profit” councils, when they are defined, in no way prejudicial studies are countable analysis. Porém, still, when I refer to or revenue in this job, I am addressing internally about or “Liquid Profit” - or “Liquid Prejudice” - that fundamental for business capital.
Particular matters and aspects of how to carry out the registrations, it should not be necessary to further narrow it down, because it is not possible for you to do so, with more than 30,000 years of symbolism, and more than 160 years of science, I could not tell or what would be or "operational profit", ou ainda, or that is understood as a "non-operational warehouse", ou "after sale of bandages", or "provisions". These questions are now more than clarified, and the page is relevant to the main part of the accounting theory, but rather to complement it. There was also a reason for discussion for a few accounting academies (which treat this genre not only as a science, more registration and information) so we could say, as Paulo de Tarzo (sec. I BC) that “among you homens we are the most worthy of pity ”, because nem sequer we evolved doutrinarily.
6. Environments gives results
The environments that involve patrimonial wealth are of extreme importance for events, not a system of profitability. O environmental exogenous says that I respect the external fathers of the social cell -market, exchange, tax policy, inflation, social agitation among others -e of the internal environment - basically, or homem com a sua capacidade de trabalho, a natureza da wealth, ea administração -; influences two environments not a revenue system, and are responsible for their states of ineffectiveness and efficiency (embora, not in general cases).
Or scientist Herrmann Júnior (1972) - aluno de D`auria - says that or revenue is a product of management, in a period. Therefore, he attributed an endogenous environmental relationship to a positive or negative result, a non-capital constant. This would be one of the reasons that influenced or the system we are dealing with: o patrimonial government; this when it is properly equipped gives good results for wealth; It is ineffective and the fruit of more management. Então, this is two fatores you set.
Porém, wealth can lose value as a time (some bens), as in our cases of depreciation and amortization - here re-recognized by phenomenology and not by normativism and positivism -, how can I manage to add value to its substance, or the case of Mais- valias, which were treated by Francisco Valle (1977).
Such events are also responsible for changes in the results:
depreciation alters or yields, most often, and such phenomenal elements are part of the endogenous environmental relationship.
Or homem um outro endogenous environmental fator, as your effort modifies wealth, and it gives you a degree of mutation equivalent to the service that it renders (or that very often does not happen). Sem trabalho não ha wealth, as dizia or mestre Besta (1922, p. 2), which is transformed by the direct and indirect scope of human effort that transforms “inert wealth” into “operating wealth”. Pois, or homem com o seu efforts, is another environmental factor that causes patrimonial influences.
It was still a time ago that external stress from the economic system was frequently the source of changes in the values of the system's figures. Sá (1978) tells us that in this period, inflation was corrected to two balances, which disrupted the results; In many cases or profit is presented or prejudiced by an adjustment of values, and vice-versa. It was a phase of monetary correction for two balances, which was postponed in 1995 by força de lei. Porém muitos ainda defendem a correção, saying that all the balances today are either false, or that they are not true. We will correct or balance the fact that it may be false of the same jeito - ainda mais, when it depends on a relative criterion. We credit, pois, that this attempt proves harmless,we will observe a real heritage substance in its transcendental dynamics that is incapable of being measured in its totality. It is here that Kant (1724-1804) said: "in addition to the fact that you do not know what is happening, it would be" the only thing that we are capable of doing; I can stay or be, but I will never understand it totally.
More diverse other phenomena are part of the exogenous environmental relationship; among them: market, concorrência, accidents, wars, exchange, taxation of juries, customers, natural wear, climate, nature accidents, agitações sociais e vários outros mais. I quote just a few to exemplify.
A natural event such as this or a case of devastation, may prejudice the outcome. Numa azienda rural, it is easy to notice this incident; The administration will be able to be correct, or a suitable homework, operating wealth, plus a climatic change, a torrential chuva, a furacão ou tornado, will be able to leave the plantation with chances for salvation. Then there will be losses that refletirão not prejudice; It is an ineffective result after total intervention of the management.
Currently, there are demonstrations that attempt to measure or environmental value. O Balanço social é uma delas. Others cite a demonstration of added value, according to Santos (2004), this information would be or its own social balance, because it reveals to massa that it is added, and distributed among the individuals who promote relationships with or entrepreneurship.
Such a demonstrative, then, is an attempt to measure the social-environmental aspect.
Still, it is necessary to emphasize that a demonstration of the added value is not a new accounting accounting. For more than two decades, such information did not exist - second Cosenza (2003), such a demonstrative has existed since the last decade of the past century. The Brazilian accounting journal in 1981, Almada Rodrigues, tried this information emphasizing or its value for the production of the company and the regularization of two imposts, saying that such a demonstration was common in France since the middle of the 20th century. This “balanço” exists ha tempos, or that it modifies foi submits to boarding on or same.
Therefore, due to the fact that it is considered in our environmental fields, it is shown in two social values perspectives - it is modified with the influence of two environments. The endogenous and exogenous environments are important relationships for analyzing such a multi-azienda numa otica system, except for the observation of the social cell.
7. Quotients for analysis gives results
To accounting accounting that has existed since yesteryear, it is antiga quanto a propria "Sé de Braga" as disse Amorim (1996), therefore, to information it lacks explanation. Cold dice because they are not administered are not used to form behavioral regimes, mainly for results (as for other systems). According to Kaplan and Johnson (1996), information about us has been passed, therefore, it is necessary to make a real statement on the true heritage and management.
Then, in order to understand the calculations, it gives a demonstration of the result, understands the values, the figures, the phenomenal states that it presents, it must be obtained at "reason" two months. So, it is necessary to analyze and verify the relationships that the parties have, so that you are able to explain the patrimonial states, in order to guide management, to discipline the necessary behavior, for an exuberant and stupendous prosperity of capital.
Here we propose some analysis ratios - according to the reasons presented for the cats of the results -; They are limited, but they enjoy the absolute use of two different professions, you must keep in mind that the consulting and patrimonial analysis activities - some of the formulas explained by other authors, such as Sá (2005), Koliver (1971), Florentino (1989), Franco (1973), Hermann Júnior (1975), among outros-; they are also obviously determined for the autonomous nature of the results, and their devout fats; If there are only a few selected reasons, there may be other, such as other methods for or study and interpretation of these objects (Quadro 1):
Quadro 1: Analysis Quotients gives results
Analysis of the Profit Bandages Totais
Profit Quociente that reveals at the profit of the patrimonial bandages, ou seja, how much profit is made in each unit of bandage made. How much higher or result, melhor. Profit Outras Receitas Quociente that reveals the profit of the other receitas do patrimônio, ou seja, how much profit each unit of these recipes can produce. Quanto maior, melhor or result. Analysis of the absorption of two costs Technical costs of Bandages Quotient that reveals the reason for the absorption of two costs of bandages, or, relatively, how much do you absorb in each unit of Bandages. Quanto minor, melhor. Despesas Gerais Bandages
Quociente that reveals at the rate of absorption of the peeling bandages, ou seja, with relatividade, how much so do we absorb in each unit of bandages. Quanto minor, melhor.
Analyze two Courses of return
Result
Weights
Quotient that reveals which is the capacity to generate results of weights, or whatever, how much it produces revenue in each unit of its units. The result is relative to or revenue.
Result
Technical Costs
Quotient that reveals which capacity to manage results two technical costs, ou seja, quanto that you are producing revenue in each one of their units. The result is relative to or revenue.
Analyze two stages of Redemption of
Various
Profits
Quociente that reveals which reason for the positive result in canceling the costs, ou seja, quanto that each unit of profit serves the same duties. Minor amount or result, melhor.
Deduções das Vendas
Lucros
Quociente that reveals the reason for the positive result in canceling the deductions from the bandages, ou seja, when each unit of profit owes the deductions from its origin. How much less melhor.
Analise da
relação dos Custos Despesas
Custos Técnicos
Quociente that reveals the reason for Despesas em relação aos custos tecnicos, ou seja, quanto de despesa exists in each unit of technical Custo. The result must be observed with regard to
Technical Custos
Despesas Operacionais
Quotient that reveals two technical costs in relation to the operational costs, ou seja, how many technical costs are there in operational costs. Or result of quociente é relative.
Are some calculations of formulas that servem to extract reasons, or explanations of two facts. Each qualification has an interpretation, in such a way that it is endorsed to endorse results, such as or their non-temporal behavior. São traditionally used to study us accounting analysis and consulting. Furthermore, it is only limited to the years of this art, in the nature of the profit system.
Fortunately, with these formulas, it can be verified that the statics of the profits from the bandages are truly sufficient for the efforts of two costs, but not the undertaking; technical costs are absorbed by the prescription of bandages, prejudicing its effectiveness; as soon as they are transformed into results, and preferably positive; You are profitable to “redeem” your expenses with your personal income, sales, abatements and other things; it is related to two costs and expenses and compatibility, with redemption; It has been paid off after being combined with the absorption of two costs, it is said that the profit is adequate with the absorption, and also by diante. With such an analysis it is essential to know the status of the profitable system, and to determine the alterations of two costs, such as, technical or complementary, fixed and various,such as modifying the profits of the bandages, the potential of each profitable need to produce effective and profitable results for capital. This function, in order to explain the reasons for the profitable phenomena, is part of the advisory activity, one of the main accountants.
8. Revenue and scientific considerations
Or revenue as it is understood in the modern doctrine of Neopatrimonialism, a patrimonial function, an exercise in the movement of costs, expenses and recipes, whose effectiveness is a basic need for the operation of capital. O revenue from a responsible property phenomenon or not, also, for prosperity.
When you have made a positive profit - a company with a capital of one hundredth; then you get to capitalize; For example, to disclose a negative result, it is decapitalized. It is enough to observe the efforts that Florentino (1989, p. 131 e ss.) Relied on in his work of analysis, for or was the result, encompassing the profitability figures - relative to the yields, two elements of the patrimonial structure -, furthermore, That they would be positive pains for the growth of patrimony.
But, to study or revenue - or the result system - a hierarchy of research must be provided, which will be responsible for the quality of the analytical work of the consultant. It is not enough to just look for the two reasons, one does not know how to do so. In theory, we are helping two analytical studies to organize the procedures. Supporting Francisco D`auria (1959, p. 365) - or general accountant of state in his time - we can present or follow a scientific scheme, for the study of the result system:
a) Discrete the states (hair values)
b) Write down variations of two elements that fazem divides two costs, weights and recipes, and two six totais no tempo values (numbers - indices).
c) Determine states, at any moment (pela análise das informações).
d) Reveal the effects and causes of variations (dimensions and environments)
e) Establish relationships between the parties and everything (comparisons and identities)
f) Forecast states and variations (trends and analysis of trends)
g) Guide Funções e Decisões (Conclusão e explanation for or management)
These are only suggestions, I did not study a system that I called “systematology.” There are also aspects of these scenarios for the studies that are accounted for in terms of equity results. In this way, correct conclusions can be drawn about this truly scientific system.
Pray, it was not a matter of revenue to consider its statics, in values that are not demonstrative; You must store data and information on each component, and two elements that compõem you; observing various "tempo" we were to serem realized; The task of determining the states of these two-component elements is through analysis; Conclude, and then uncover because of and effect of the most relevant conditions; produce and explain analytically, to identidade das razões patrimoniais desse functional system; to foresee states and variations in the studies of tenure, and elaboration of organizations, in order to promote prosperity not capital, providing guidelines for a perspicuous, conspicuous and timely administrative management. Or study of revenue in this more complete physical perspective, and attends, sem resmulengos,years claims doutrinais and scientists from nossa matéria.
As a result - important phenomenology of capital - considered as a system of wealth, composed of elements -which are possible sub-elements- to its ability to produce profit, or profit, to redeem, to the absorption of two costs and the loss, as relações dos custos principais e complementary - sejam eles fixos ou variáveis, diretos ou indirect - possui ainda a huge field for the studies and research of the accounting science, which promotes constant efficiency, systematic failure, framed as basic and fundamental not rol das funções patrimoniais.
9. Conclusão
As a result of a systematic function of the patrimony, framed between the basic and fundamental, which denotes the phenomenal capacity of wealth in producing or result, whose positive effect is transmitted to the constant capitalization of capital, only increases two effective and profitable profits. In this article we deal briefly and concisely about this exercise. A theoretical approach is to offer a consultative base to the analysts you have, advocating the understandings of the reasoning of the fact, because it is necessary to have an accounting culture to interpret it.
Or study of the results of two most important, therefore, deserves an equivalent support to that denoted hair Neopatrimonialismo countable, which assumes a general vision of the system, gathering the figures of profit, profitability, redemption, redemption, profitability, absorption, and others, derived from two components that form, guaranteeing analytical study, conclusions supported for a managerial decision, according to the states that the investigator finds a rational investigation of the patrimonial object, trying to concretize its prosperity, through the analysis of two phenomena that are profitable.
Recognizing that or revenue is a result for a static and a variation for a dynamic; that it is an important factor for or balance, such as influence or cliff, to productivity, to economy, to liquidity, to sociality, to elasticity of functional mass, and to other systematic patrimonies; Still considering-or as essential phenomenology, must be followed criteria protected by the proper method and rational position, reorganized by the logic and complete complement of thought, pois, or study of such a system requires that the causes and effects be detected for the two states, furthermore, it still has its own philosophical support for accounting, the heritage of the heritage phenomenon and results.
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1- I perceive that the renowned words of the philosopher of Estagira expõem aspects of accounting, including, the heritage system made as a result. O negrito é nosso, e expõe com destaque, as menções de nossa ciência.
2- Such is the importance of this subject matter that two main figures of the historical account, or a well-known professor Gino Zappa (1950), launched an exclusive work for or study of the phenomenon of revenue, called “Il Rédito di Impresa”, dizendo (p 94) that “or revenue é or alfa eo ômega” two advanced studies gives accounting.
3- Regarding a cultural position, it is important to cite Nietzsche (1844-1900), when this praise is given to the Tales of Miletus conceituação (625-458), in his work “A Philosophy in the Tragic Age of the Two Greeks” dated 1873; Such, therefore, considered because of the existence of two natural phenomena a very simple element: water. Embora seems to be harmless such a corollary, the keeper of my culture, in the vision of Nietzsche, one of the two greatest critics of the history of philosophy. It is the culture that interests you or the German critic, and it is not in the form of an expression.
