THE COMPARISON OF THE DISTRIBUTION OF WEALTH GENERATED AMONG THE SECTORS OF SERVICE, COMMERCE AND INDUSTRY

• Autor(a) principal: Boscov, Camila
• Data de Publicação: 2010
• Outros Autores: Bispo, Jorge de Souza
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/14743
• topic: Criação de riqueza; Distribuição de riqueza; Demonstração de Valor Adicionado.; Wealth generated; Wealth distributed; Value Added Statement.

The Value Added Statement (VAS), which publication is mandatory for the public-trade companies since the law 11.638 came into force, evidences how much worth a company has produced and how it was distributed among the several economic agents that helped to generate it, such as employees, government, financiers and shareholders. This way, this article aims to analyze the distribution of the wealth generated and evidenced in 3,378 demonstrations, from 1997 to 2006, sourced from the data of the magazine Melhores e Maiores. The main objective is to verify if there are differences on how this wealth is distributed among the sectors of commerce, industry and services to the employees, government, financiers and shareholders. For this purpose, the software SPSS and Kruskall Wallis’, Tukey e Bonferroni’s statistic tests were used. Eventually, it was possible to establish that averagely, the sector that makes possible the highest remuneration to its financiers is the service one, while the industrial sector is the one which less remunerates its employees. There is some similarity in relation to the distribution of wealth to the government in the three sectors, as well as relevant differences related to the interest payment over the net equity and the dividends.