O uso gerencial das informações contábeis tratadas por métodos que reconhecem os efeitos das flutuações de preços sobre o patrimônio e resultado empresarialuma verificação empírica

Resumo

The main purpose of this research was to explore, describe, and discuss in which ways and extension the companies use the accounting information treated by mechanisms that consider the reflex o, the variations in the purchasing power of the currency (inflation) and of the specific fluctuations of prices over the results and the businesses patrimony in their internaI controI systems, and, consequently, in their decision making procedures, performance evaluation, and establishment of trends for the enterprise. Based on the proposed objectives, the processing of this research was developed in two stages. The first stage has a qualitative character, and it resulted from a survey, through the use of questionnaires in twelve companies, of the basic facts that are vital for the accomplishment of the desired goals. From the facts gathered through the survey, it was possible to conclude that the accounting system forms the primary basis of the managerial reports of the companies that were surveyed. The model called FuIl Monetary Correction had its conceptual validity confirmed, notwithstanding some methodological simplifications that were adopted, and the problem of the utilization of an inadequate monetary patterns. eSPEelall~ in 1990. Even though there was an agreement about the distortions eaused b~ the index problem, only two companies adopted mechanisms which tend to nullif~ its effects. Also. a quite important verification was the fact that In the companies in whieh aecounting s~stems based on the methodology of the corporate Law were utilized as a prlmar~ souree for the generation of managerial reports. their administration bodies did not use these reports as a suport for their decision making procedures, sue h as the process of price establishmenl. Also. emphasis should be given to the fact that the smal1 amount of knowledge related to the concE'ptual philosoph~ and lnformative advantages of the Current Replacement Cost Accounting model have been impeding its implantation in a more extensive wa~. Among the companies involved in the surve~. there are alread~ 60X of them usiog evaluation mechanisms of non-monetar~ assets based on current valuE's (capture of the effects of specific price fluctuations), but restricted to the current items (supplies). Certainl~. this is the wa~ for the ful1 applieation of the modeI, especiall~ in the managerial ambit. The second stage was aimed at the quantita.tive aspects through the ca.lculat ion of eeonomical and financiaI indicatOl"S extracted from the eeounting demonstrations of the companies taking part in the surve~, related to the ~ear of 1990, and elaborated along with the methodolo9ies of the General Price LeveI Law. Accountlng (Full Honetar~ Correction) and the CorpO\-ate An evaluation of the main distortions involved that in a certain wa~, the comments made ln the previous paragraph was conducted with the utili2ation of a eomparative anal ~sis. The E'xplorator~ nature of this re5ear eh, moving the emphasis Irom quantitative anal~sis to the qua li tative one, and strictl~ foeuslng in the anagerlal aspeets, is what distinguishes it from the othe\" ones developed in reeent times. Moreover I it presents, as an additlonal ehal-acterist ie. the search for significant lnformation for the development of future studies.

Ficha do documento

Tipo

Dissertação

Ano

1992

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/8940

Palavras-chave

Administração de empresasContabilidade gerencial