Analysis of the production and distribution indicators of Natura S.A.'s value added

• Autor(a) principal: Silva, Ana Paula Lemes da
• Data de Publicação: 2023
• Outros Autores: Oliveira, Renata Mendes de, Prado, Thiago Alberto dos Reis, Oliveira, Carlos Eduardo de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/28112
• topic: Value Added Statement; Production Indicators; Distribution Indicators; Accounting; Indicators; DVA; Declaración del Valor Añadido; Indicadores de Producción; Indicadores de Distribución; Contabilidad; Indicadores; DVA; Demonstração Valor Adicionado; Indicadores de Produção; Indicadores de Distribuição; Contabilidade; Indicadores; DVA

Purpose: The study aimed to analyze the indicators of production and distribution of value added of Natura S.A., in an attempt to highlight their behavior in the period between 2011 and 2020. Methodology: This study is characterized as a documental and descriptive research. Data collection was carried out at the B3 database and comprised the gathering of information from the Value Added Statement (VAD), in addition to the consideration of indicators of production and distribution of value added. The data was analyzed analytically, with the preparation of tables to show the information collected in a structured manner. Results: The results showed that the production indicator that stands out the most is related to self wealth (GPRP). The added values showed an increasing behavior during the observed period, with emphasis on the value generated by the company in the year 2020.  The distribution of the values generated is mainly between Personnel, Taxes, Fees and Contributions and Remuneration of Third Party Capital, which impacts the indicators of distribution to Personnel (PDVAP), distribution to Government (PDVAG) and distribution to Third Party Capital (PDVACT). Contributions of the Study: This research contributes to theory and practice in the field of accounting. In general, the results presented reinforce what has been exposed by other studies and offer new evidence regarding the extension of the observation period.  Furthermore, they help in the understanding of the process of production and distribution of value added, as well as in demonstrating the relevance of the DVA.