A importância da demonstração do valor adicionado

Abstract

This article was written with the purpose of bringing up the Importance of the Demonstration of the Value Added into the private environment. Through this study, it is possible to show that businessmen need to be aware of the patrimonial situation of the company. Considering that, their vision should be wider in order for them to know how their profits are generated and how its distribution is conducted. The companies that acquire this new profile need to show the amount of generated benefits, besides the profits that are part of their patrimony. Some of the factors considered relevant to this work are, for instance, the development of the Demonstration of the Value Added, which is made with data from the Demonstration of the Result of the Exercise. In this demonstration (DVA) the company joint value and its distribution are highlighted, indicating the contribution for profit making and other items, such as taxes, rates, staff, tasks, interests and rent, interests over self capital and dividend. Regarding the conceptual aspects that refer to this subject, researches on different authors were made, showing that the beginning/rule is a common matter to everyone through intelligibility, ethics and, most importantly, the achievement of the primarily set goal.