A demonstração do valor adicionado: um estudo de caso em uma cooperativa de estudantes

Abstract

Accountancy, as a form of information, aims at providing to its users information which shows the relationships of entities and society. At this level, the demonstration of Added Value, integrant part of Social Balance, consecrates as an instrument capable of showing not only the economic aspects but also the social ones, renewing the traditional accounts focus since then. This way, the main objective of this study was to elaborate the Added Value Demonstration from the Demonstration of Results of the Exercise and of the Estate Balance of Cooperative of Students of Santa Maria in order to demonstrate through analysis its administrative importance as well as its individuality of its information. In relation to the methodology of this paper, at first, a bibliographic research was used, next, a study of case in relation to the technical procedure; the approach of the problem was characterized by a qualitative research; in relation to the kind, it was exploratory. Having as a comparative basis the social exercises of 2008 and 2009, we tried to demonstrate the capacity of generating richness of CESMA and the way it is distributed between the several factors of production: employees, governments, financial backers and to itself. Through the use of quotients and graphics it was shown that the cooperative has good capacity of generating richness and that most part of it is destined to the employees, demonstrating, this way, the social responsibility of the entity. In the end of the study it was evident that the benefits of the elaboration and publishing of the Added Value Demonstration are greater than the costs, because by means of it the cooperative has an excellent tool of management, as well as the opportunity of making its social responsibility evident.