STATEMENT OF VALUE ADDED: THE EVOLUTION AND DISTRIBUTION OF THE WEALTH OF SANTA CATARINA COMPANIES LISTED ON THE BM&FBOVESPA

• Autor(a) principal: Guesser, Ana Paula Günther
• Data de Publicação: 2018
• Outros Autores: Fedrigo, Juliana, Einsweiller, André Carlos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/11276
• topic: Added value. Distribution of wealth. Companies in Santa Catarina.; Valor añadido. Distribución de la riqueza. Empresas catarinenses.; Valor adicionado. Distribuição da riqueza. Empresas catarinenses.

Nowadays, social issues are gaining relevance in companies and in society. And using information of the most varied natures has proven to have produced financial and economic effect to the social cells. The purpose of this study is to classify the values ??generated and distributed according to social, financial and economic aspects, as well as to demonstrate the percentages of the distribution of the wealth of the 23 Santa Catarina companies, for the years 2010 to 2015. Regarding the approach, the work is characterized as qualitative with recurrence to quantitative resources. In order for the proposed objectives to be achieved, descriptive exploratory research was used. The data were collected from the analysis of the Value Added Demonstration (VAD), considering the following groups: personnel, government, compensation of third-party capital and own. The results showed that the most significant distribution percentages, according to the market segment, are related to the payment of personnel expenses (social aspect) and the most relevant distribution is related to the remuneration of own capital (financial aspect). This article allows the analysis of the economic contribution of the companies that make up the sample, in the aspect of social contribution and interaction. Still, it is advisable that the Value Added Demo adapts to the needs of users.