This article presents reflections on the basic system of liquidity, that is, as an aggregate of functions returned to satisfy the needs of payments related to the commitments of the social cell with the community that it involves. Objective, inclusive, both to endogenous environmental influence and to exogenous influence, not that it is linked to wealth of the social cell. Also influence or environmental environment where the social cell is inserted. The circulatory flows and refluxes that produce either the efficiency or the inefficiency of the liquidity system are considered here as relevant.
Função e dysfunction of liquidity
A basic function of liquidity is to transform meios patrimoniais in numerário to eliminate the need for payment of wealth of the social cell. It is to pay on the day or commitment assumed with third parties. Essential objective, pois, do systematic behavior, not case, or the suppression of the need to make payments, you locate us at certain times, in quantity and as relevant qualities.
The effectiveness of the liquidity depends on the conditioning factor referred to. No correcting or payment within the dimensions referred to, no necessity was satisfied, therefore, or that it occurs inefficiency.
Or payment is a patrimonial phenomenon, pois, whenever a fact modifies wealth or such event occurs. For example, or payment of a duplicate, to purchase a merchandise, to sell this asset, or payment of swear, a bank loan, etc. Or payment of a duplicate in its expiration and a patrimonial phenomenon that resulted in efficiency, being this to unfair condition and also natural. Or your late payment is an undesirable and unnatural phenomenon. In the absence of money to promptly pay the suppliers, no date of expiration of an unnatural obligation.
In accounting, still, both natural and unnatural in relation to heritage, but the models that aim only for efficiency.
The accounting model must be constituted on the basis of normal occurrence and that is effective. Or the same thing happens to a medicine onde or human body that is feared by base that of a normal being. For the abnormal cases, it is a specific study that it gives pathology. In accounting, I do not exclude or study the analysis of an unnatural event, but rather, such as medicine, or study of abnormalities, such as a patrimonial pathology.
Or disallow the social cell that occurs or natural patrimonial phenomenon and that the liquidity system is effective
Effective liquidity and the ability to transform assets to satisfy the need to pay a commission assumed by a third party. O Prof. Lopes de Sá (1998 p. 225) lecture: “A liquidity and effective when the payment means temporarily suppresses the payment needs, or when such meios are quickly converted into money at the time of relief as received from numbers that you need to collect ”. E Sá (1992 p. 179) how much to efficiency he told us: "Efficiency of the system (EaS) will occur, it is submitted, or assets (Pm) in function, to get the need for assets (Pn) canceled”. For liquidity to be effective, it is necessary that you have more payment than payment needs. Possuir money in bank deposit does not mean effective liquidity. This availability of numbers is part of the liquidity system.Availability not the same as liquidity.
Cecherelli, pai das ideias that gerariam to Escola Aziendalista, insisted on a conceptual difference between availability and liquidity. It will teach us that the availability of liquid means was suitable for an immediate function and that it will be carried out for the same, more immediate, those that can be transformed into liquidity and liquidity as a whole or a set of a temporary correlation between means and needs in the face of the function of dinheiro.
Segundo Souza (2000) availability of the set of assets represented by money and elements of circulating capital that is quickly transformed into numbers.
And we can also say that the asset and liquidity element is available and the capacity of this element to be effective in paying or committing the social cell. By commitment we understand social commissions, taxes, imposts, suppliers, loans, swears, etc.
When there is a purchase of a computer for personal use as cash, there is a deviation from operation or we are suffering from a lack of liquidity. The payment payment was not used correctly. Houve, sim, misuse of the company's money. Or there is a box available for commissions from the social cell and not to suppress particular needs. This is mainly an individual company, a small company or a family tradition. In reality, we have been shown or improper use of liquidity. Onde or entrepreneur uses payment to settle the life of the person or family member. It does not separate the company from the company or the family bank. All payments made in a particular case in no company constitute a liquidity dysfunction. This is the function of settling commitments of the social cell.Aja seen that a two fators of business absence is no deviation of money for a particular case.
This anomaly affects other systems such as results, stability, economics, productivity, invulnerability and elasticity. Each more autonomous system has constant interaction between them. The efficiency or inefficiency of two systems will influence the other systems.
Endogenous and exogenous environmental influence on liquidity
To endogenous environmental influence that is given by the administration and the people and internal to the social cell. It can cause efficiency or inefficiency in the basic liquidity system. A purchase or sale of assets by manager will influence liquidity. For both the purchase and the sale of merchandise, there will be no cash change. The purchase of assets will decrease and the sale will increase the number.
The liquidity system would tend to inertia with no endogenous or exogenous environmental influence. You are constantly energizing liquidity. For example, a donor from a loja de roupas buys shirts to sell. Pay at sight.
Saiu dinheiro do caixa. Houve a modification of numbers due to endogenous environmental influence. A shirt sells at the entrance of dinheiro no caixa due to exogenous environmental influence. Also, it runs constantly as another asset. The patrimonial phenomenon will always occur whenever there is no change in payment. Every time you go out or enter dinheiro no caixa ocorre or patrimonial phenomenon. Due to this phenomenon, it is numerous daily, mainly in Banks where, at every moment, money is deposited or withdrawn. Large number Supermarket or also numerous phenomena patrimony does not give liquidity system. Also, exogenous environmental influence is creating a phenomenon of equity in liquidity. For example, when the dollar is high, it has an exogenous environmental influence, changes in the payment system.Increasing the dollar is necessary more money to pay or supplier that sells this money. There is a decrease in the ability to pay meio.
For example, a box of Girassol oil costs $ 12. In national currency or dollar at R $ 1.80 it will cost R $ 21.60. Raising the dollar to R $ 2.00 requires R $ 24.00 to pay mesma caixa. Also increased the need for more money for the same merchandise. Assim ocorre as another patrimonial meio; Exogenous environmental influence creates variação no meio de pago. This change is of interest to Accounting and is important to know about the repercussions of our other systems. A deed of accounting and important, more, or that it is more important to know the repercussion of the event in the patrimonial dynamics in order to create an effective accounting model for the management of the social cell.
Liquidity is also influenced by the market, government, weather, etc.
When there is a decrease in purchase or service has a decrease in liquidity. This is to say that when you decrease the procurement of assets and services, there is obviously a decrease in the entry of money and it is due to the difficulty of payment.
Or when the government increases or taxes, it creates a problem of cash in the company and it affects the dynamics of payment.
In the open, it is influenced by liquidity. It can generate an increase in liquidity or a decrease in liquidity. It will depend on the activity set of the company in some highly relevant ones, such as rural areas.
Observing and analyzing the short space from time to cold intensification in the southern region, there is an influence of the same no increase in the sale of the patrimonial medium to protect itself from the cold, also, more of the sale of the roupas, no trade of fires to Lenha, of conditioned ar, of achecers, of wine, of chocolate, of chás, etc. We have a dynamization of these assets by virtue of the increase in cold.
Also verify, a decrease in the activity of other patrimonial sectors such as: refrigerants, sorvetes, fruit sucks, hot puppy, gelo, mineral water, fan, horticulture etc.
When there is an increase in the sale, it tends to exist, normally, to boost liquidity. There are, also obvious, abnormal cases such as the two rules, client disclaimers, inadmissibility, etc and is part of the business risk, considered, according to a lopesist theory of Accounting, not an invulnerability system.
When there is a decrease in sales, there tends to be a decrease in liquidity, although it will be temporary. When there is an increase in the sale, there is an increase in liquidity which may also be temporary.
The exogenous environmental influence of the natural phenomenon of cold has an influence on some patrimonial environments.
Influence of liquidity not environment
Our social cell where there is liquidity efficiency and positive influence in the equity environment, directly, indirectly. Or effective payment of two social commissions, of suppliers, of imposts, etc. It tends to lead to the satisfaction of the entrepreneur. Or a satisfied entrepreneur will produce mais e melhor. The provider will trust that the payment will be made without expiration and will be able to plan new investments and the public governors will be able to dispose of money for new works for the benefit of the population (when we do not divert resources, as the second item feeds the press every day).
Having reduced the function of liquidity to the social cell will find it difficult to finance it to pay its commitments. This difficulty may be caused by inadimplência that is lack of payment of the client, diminution of sales, increase of taxes and taxes etc.
A dysfunction of the liquidity system, when there is a difficulty in settling commitments that cause problems that are not personal, many times with a decrease in the square, not with a decrease in purchases, delay or payment to supplier, impost etc. Raised, also, negative influence on the community.
Two social problems are generated by the crisis in liquidity and business. In serious cases it may occur in the absence of the social cell.
Liquidity and scientific current of neo-patrimonialism
A observation and analysis of what happens not internal and not external gives aziendale wealth and important material for the management of liquidity. Or Neopatrimonialism competently observe, study and create new theories for the efficiency of the system of liquidity as well as for the patrimony.
A legion of professors, professionals, writers, qualified university students, compose a few more current scientific thinking of Accounting, first in all the history of Brazil and that for the first time also an international intellectual community presents a truly holistic doutrina.
This important current analyzes various theorems, bases for liquidity models, plus, with scientific rigors.
There are no empirical models of partial application, but, as conventionally, of universal value.
Neopatrimonialism of Lopes de Sá, to which we affiliated, has thousands of followers all over the world, and a series of two studies of the scientific stream that has been established (this page is on the pages of the European Community and in various other Americas).
According to this current, the system gives liquidity and a basic system deserves specific theory.
O Sa's theorem (1998) states that: A liquidity only has conditions to increase effectively when we increase payments, if it is equivalent to three days spent and especially when or increase is operated with the retention of two liquid profits. These are the two most important ones for your studies.
It relates important factors of relationships: or quantitative two components of the system and origin of quantitative increase two times.
Establish the models that determine this relationship of harmony and a great task that neo-patrimonialists study on scientific bases and that they see evolving to accounting doutrina.
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