LUCRO DISTRIBUTÍVEL

• Autor(a) principal: Schmidt, Paulo
• Data de Publicação: 2009
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/10308
• topic: Demonstrações contábeis. Lucro econômico. Decisões gerenciais.; Accounting records. Business profit. Business decisions.

This article is an attempt to demonstrate a meaningful theory of business income developed by Edgar O. Edward and Philip W. Bell and to show how it can be applied in terms of accounting records and reports. Accounting techniques are needed, therefore, is important which are sufficiently flexible to provide data for the business profit concept as well as for certain additional profit concepts, shown to be intimately related to business profit, but techniques which at the same time to do burden the firm with the unnecessary cost of multiple daily records. The principal purpose this article to be achieved by the collection of accounting data is to provide useful information for the evaluation of past business decisions and of the methods used in reaching those decisions.