The impact of the conversion of historical cost to corrected current cost on return on assets and equity: analysis from Dupont system.

Detalhes bibliográficos
Autor(a) principal: Penha, Roberto Silva da
Data de Publicação: 2013
Outros Autores: Pinheiro, Alan Franklin Rossiter, Silva, José Dionísio Gomes da
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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spelling 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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