The social cell is created to satisfy the material needs of the person and the company.
There is a need for the individual like that of the social cell. These are not confused, as the individual is an isolated being while the social cell is a complex being as an enterprise.
It is born from human purpose and at a given moment gives way to the birth of activity in search of a purpose.
Born to the social cell, it starts to have a life of its own, distinct from its creators or those who have control over it.
The individual (individual) and the legal entity (company) are distinguished.
The individual's need is born in his mind and to be satisfied, its realization is necessary.
So, for example, if someone feels the need for a pair of shoes, he goes to the store and buys it, thus satisfying his need.
In the shoe store, however, there is an autonomous phenomenon that affects the heritage.
The exit of the equity environment occurs, generating a need to replenish the stock and an inflow of cash in the cash (equity phenomenon).
There are countless patrimonial phenomena generated daily in a social cell by satisfying the client's needs.
The individual's need can generate 'n' patrimonial phenomena in the social cell.
We can observe that the satisfaction of the customer's need generates a patrimonial phenomenon in the company and with the generation of 'n' phenomena assets, the need is created in the social cell and, in order to survive, it needs to satisfy the needs generated by the client in satisfy yours.
The individual has its needs as the social cell has its own.
The person goes to the social cell to satisfy his need as the social cell goes to its suppliers (companies) to satisfy his needs in restoring his patrimonial resources to the stock.
The company's daily needs are countless and they vary from company to company according to the business line.
The needs of a bakery are different from those of a mechanic as these are different from those of a supermarket.
The circulation of wealth in the social cell takes place to satisfy the needs of the individual as well as the company, resulting in a flow of wealth movements.
Heritage does not move by itself. This is axiomatic.
There needs to be an agent to move the capital of the social cell and there are several agents (See my book Patrimony and the environmental influences, Três de Maio: Reas, 2003) that can touch, transform the heritage and among these agents is the necessity. Necessity is an external agent to the heritage, but one that moves the heritage resources.
The company exists because there is a feeling of lack of material for the individual and if this did not exist, there would be no sense in setting up companies. One of the objectives of the social cell is to satisfy the needs of its customers.
The customer is at the base of the social cell and it is he who keeps it alive and from him the objective, goals, strategies and marketing are defined so that it can have profitability and prosperity.
It took years and years for accounting science to reach the scientific level that is currently found as an autonomous science for guide the entrepreneur to satisfy the need for profitability, balance, economy and wealth prosperity of company. The important thing is the creation of scientific accounting models for the survival and wealth prosperity of the social cell and this is one of the concerns of Accounting Neopatrimonialism.
Per Werno Herckert
Columnist Brazil School
Economy - Brazil School
Source: Brazil School - https://brasilescola.uol.com.br/economia/a-necessidade-fenomeno-patrimonial.htm
