Elaboração e análise da demonstração do valor adicionado a partir dos aspectos previstos na Lei nº. 11.638/07

Abstract

The accounting, as an information way, has like challenge to elaborate reports that contemplate the relations between company and society, what the traditional reports can not show clearly. The demonstration of the added value is part of the reports developed by the accounting, in order to attend better the emergent needs, aims, mainly, to show the social function of the companies, showing clearly the richness and the socio-economic benefits generated, to society knows the positive function on the value generation to the community. This monograph has like objective the elaboration of the Demonstration of the Added Value, beyond the assessment of the usefulness of its information comparing to the Demonstration of the Annual Result and the analyses of the generation and distribution of the richness in the years of 2007 and 2008 to a company named XYZ Commercial Representation Limited. The research has an exploratory character and it used the bibliographic and documentary research techniques to attend the proposed goals. It has been justified by the fact that the accounting can not attend just the financial part of the company, but to follow the social function of its information and the benefits that the entity generates to where is installed. This company in 2007 generated of richness R$ 2.884.204, 96 and in 2008 R$ 3.427.168, 94, with a growing of 18, 23% in its Added Value to distribute.