The impact of the conversion of historical cost to corrected current cost on return on assets and equity: analysis from Dupont system.
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Data de Publicação: | 2013 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Científica Hermes |
Texto Completo: | https://revistahermes.com.br/index.php/hermes1/article/view/102 |
Resumo: | Historical cost is the most used form of accounting valuation, but it does not reflect the effect of currency in time. The Theory of Corrected Current Cost, albeit with limitations, may show evidence of real and relevant accounting information of the entity. In this context, a question can be formulated: What is the impact of the conversion of historical cost to corrected current cost in return on assets and equity? In order to answer this question, the DuPont system was applied in a model company as a tool for analysis. The results showed that the return of assets at historical cost and corrected current cost were 12.11% and 3.14%, respectively, a decrease of 74.07%, and the result of the return on equity, the historical cost and corrected current cost were 20.59% and 4.96%, respectively, decreased 75.91%. Based on these variations it is observed that the impacts of the conversion of the corrected current cost were significant, confirming the importance of the adoption of this practice, whenever possible. |
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The impact of the conversion of historical cost to corrected current cost on return on assets and equity: analysis from Dupont system.O impacto da conversão do custo histórico ao custo corrente corrigido no retorno sobre ativos e patrimônio líquido: análise a partir do sistema Dupontcusto históricocusto corrente corrigidosistema DuPontHistorical cost is the most used form of accounting valuation, but it does not reflect the effect of currency in time. The Theory of Corrected Current Cost, albeit with limitations, may show evidence of real and relevant accounting information of the entity. In this context, a question can be formulated: What is the impact of the conversion of historical cost to corrected current cost in return on assets and equity? In order to answer this question, the DuPont system was applied in a model company as a tool for analysis. The results showed that the return of assets at historical cost and corrected current cost were 12.11% and 3.14%, respectively, a decrease of 74.07%, and the result of the return on equity, the historical cost and corrected current cost were 20.59% and 4.96%, respectively, decreased 75.91%. Based on these variations it is observed that the impacts of the conversion of the corrected current cost were significant, confirming the importance of the adoption of this practice, whenever possible.O custo histórico é o modo de avaliação contábil mais usado, porém não reflete o efeito da moeda no tempo. Estudos realizados no Brasil defendem que os dados contábeis fundamentados somente no custo histórico não revelam a posição verdadeira das empresas. Percebe-se que, a partir da Teoria do Custo Corrente Corrigido, é possível, ainda que com limitações, evidenciar informações contábeis relevantes e mais próximas da realidade da entidade e esses efeitos devem ser medidos por meio de indicadores. Neste contexto, levanta-se o seguinte questionamento: Qual o impacto da conversão do custo histórico a custo corrente corrigido no retorno sobre ativos e patrimônio líquido? Utilizou-se, como ferramenta para análise, o sistema DuPont, aplicado a uma empresa modelo. Os resultados apontaram que o retorno sobre ativo a custo histórico e corrente corrigido foram de 12,11% e 3,14%, respectivamente, uma diminuição de 74,07%, e o resultado do retorno sobre o patrimônio líquido, a custo histórico e corrente corrigido foram de 20,59% e 4,96%, respectivamente, uma diminuição de 75,91%. Com base nessas variações nota-se que os impactos da conversão a custo corrente corrigido foram significativos, corroborando com a importância da adoção desta prática, quando possível.Fernando de Almeida Santos2013-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistahermes.com.br/index.php/hermes1/article/view/10210.21710/rch.v9i0.102Revista Científica Hermes; v. 9 (2013): julho a dezembro; 59-75Revista Científica Hermes ; Vol. 9 (2013): julho a dezembro; 59-75Revista Científica Hermes ; Vol. 9 (2013): julho a dezembro; 59-752175-055610.21710/rch.v9i0reponame:Revista Científica Hermesinstname:Instituto Paulista de Ensino (FIPEN)instacron:FIPENporhttps://revistahermes.com.br/index.php/hermes1/article/view/102/99Copyright (c) 2013 Roberto Silva da Penha, Alan Franklin Rossiter Pinheiro, José Dionísio Gomes da Silvahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessPenha, Roberto Silva daPinheiro, Alan Franklin RossiterSilva, José Dionísio Gomes da2023-01-25T03:40:26Zoai:ojs.revistahermes.com.br:article/102Revistahttp://www.fipen.edu.br/hermes1/index.php/hermes1PUBhttp://www.fipen.edu.br/hermes1/index.php/hermes1/oai||hermes@fipen.edu.br2175-05562175-0556opendoar:2023-01-25T03:40:26Revista Científica Hermes - Instituto Paulista de Ensino (FIPEN)false |
dc.title.none.fl_str_mv |
The impact of the conversion of historical cost to corrected current cost on return on assets and equity: analysis from Dupont system. O impacto da conversão do custo histórico ao custo corrente corrigido no retorno sobre ativos e patrimônio líquido: análise a partir do sistema Dupont |
title |
The impact of the conversion of historical cost to corrected current cost on return on assets and equity: analysis from Dupont system. |
spellingShingle |
The impact of the conversion of historical cost to corrected current cost on return on assets and equity: analysis from Dupont system. Penha, Roberto Silva da custo histórico custo corrente corrigido sistema DuPont |
title_short |
The impact of the conversion of historical cost to corrected current cost on return on assets and equity: analysis from Dupont system. |
title_full |
The impact of the conversion of historical cost to corrected current cost on return on assets and equity: analysis from Dupont system. |
title_fullStr |
The impact of the conversion of historical cost to corrected current cost on return on assets and equity: analysis from Dupont system. |
title_full_unstemmed |
The impact of the conversion of historical cost to corrected current cost on return on assets and equity: analysis from Dupont system. |
title_sort |
The impact of the conversion of historical cost to corrected current cost on return on assets and equity: analysis from Dupont system. |
author |
Penha, Roberto Silva da |
author_facet |
Penha, Roberto Silva da Pinheiro, Alan Franklin Rossiter Silva, José Dionísio Gomes da |
author_role |
author |
author2 |
Pinheiro, Alan Franklin Rossiter Silva, José Dionísio Gomes da |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Penha, Roberto Silva da Pinheiro, Alan Franklin Rossiter Silva, José Dionísio Gomes da |
dc.subject.por.fl_str_mv |
custo histórico custo corrente corrigido sistema DuPont |
topic |
custo histórico custo corrente corrigido sistema DuPont |
description |
Historical cost is the most used form of accounting valuation, but it does not reflect the effect of currency in time. The Theory of Corrected Current Cost, albeit with limitations, may show evidence of real and relevant accounting information of the entity. In this context, a question can be formulated: What is the impact of the conversion of historical cost to corrected current cost in return on assets and equity? In order to answer this question, the DuPont system was applied in a model company as a tool for analysis. The results showed that the return of assets at historical cost and corrected current cost were 12.11% and 3.14%, respectively, a decrease of 74.07%, and the result of the return on equity, the historical cost and corrected current cost were 20.59% and 4.96%, respectively, decreased 75.91%. Based on these variations it is observed that the impacts of the conversion of the corrected current cost were significant, confirming the importance of the adoption of this practice, whenever possible. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-07-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistahermes.com.br/index.php/hermes1/article/view/102 10.21710/rch.v9i0.102 |
url |
https://revistahermes.com.br/index.php/hermes1/article/view/102 |
identifier_str_mv |
10.21710/rch.v9i0.102 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistahermes.com.br/index.php/hermes1/article/view/102/99 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fernando de Almeida Santos |
publisher.none.fl_str_mv |
Fernando de Almeida Santos |
dc.source.none.fl_str_mv |
Revista Científica Hermes; v. 9 (2013): julho a dezembro; 59-75 Revista Científica Hermes ; Vol. 9 (2013): julho a dezembro; 59-75 Revista Científica Hermes ; Vol. 9 (2013): julho a dezembro; 59-75 2175-0556 10.21710/rch.v9i0 reponame:Revista Científica Hermes instname:Instituto Paulista de Ensino (FIPEN) instacron:FIPEN |
instname_str |
Instituto Paulista de Ensino (FIPEN) |
instacron_str |
FIPEN |
institution |
FIPEN |
reponame_str |
Revista Científica Hermes |
collection |
Revista Científica Hermes |
repository.name.fl_str_mv |
Revista Científica Hermes - Instituto Paulista de Ensino (FIPEN) |
repository.mail.fl_str_mv |
||hermes@fipen.edu.br |
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