Wealth and External Agents

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INTRODUCTION.

Heritage does not move by itself, but when it moves, by external force, it causes a heritage phenomenon that is a matter of accounting science.
The environment changes the wealth of for-profit and non-profit organizations.
Events external to equity have an influence on the decrease or increase of wealth.
Lately, the crisis in Argentina has unleashed a series of phenomena in different segments of the economy.
CRISIS IN ARGENTINA
With the globalized economy, a crisis in the economy of one country affects that of other countries. The phenomenon of collapse will influence the wealth of the social cell in the country as in other countries, especially in those that are directly linked for commercial purposes. While there was a parity between the peso and the dollar, the Argentine also bought goods in Brazil as it was more convenient for them. Thus, some Brazilian companies, especially those located near the border, benefited from the sale to Argentines. There was an average of 20% of the income that came from the sale of assets to Argentines. The tourism sector, especially in southern Brazil, also benefited from the arrival of Argentine tourists.

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With the crisis there were some changes in the capital dynamics of Argentine and Brazilian companies.
According to Paulo Skaf, president of the Brazilian Textile Industry Association (Abit), Argentina owes 50 million dollars to the sector. The pending issue affects the entire national chain, of fibers and clothing, formed by 30 thousand companies.
The president of the Brazilian Clothing Association (Abravest), Robert Chadad, also said that most of the debt is related to 15,600 garments. The sectors most affected, according to Elói de Almeida, president of Grupo Brasil, by the crisis in Argentina are capital goods and textiles.
The real estate sectors, hotels, restaurants, inns, etc. mainly those of Santa Catarina had, on average, a drop of 50% in their asset dynamics and the car rental sector 60%.
The phenomenon of the Argentine crisis affected many social cells in its dynamics. The patrimonial environment reduced its turn in the patrimonial mutation. Decreasing the turnover of assets reduces profitability and affects other systems due to their interaction. The important thing is the harmony between the eight systems that are:
Resultability – need to get results.
Liquidity – need to cancel obligations.
Productivity – need for efficiency in the use of productive means.
Stability – need for balance between the components of wealth.
Economy – the need to maintain vitality and ensure survival.
Invulnerability – need to protect against risks.
Elasticity – the need to adapt the size of assets to the size of the activity's capacity (capital dimension).
Sociality – need with the social organism in which it is inserted.
According to Prof. Lopes de Sá: "Such systems are autonomous, that is, a company can have productivity and not have profitability, it can have profitability and not have liquidity, it can have liquidity and not be protected account risks etc.”
Systems are autonomous and interact with each other and in this process they are influenced by external forces.
The organization is influenced by the market and, therefore, the entrepreneur and staff must be part of society and not outside it.
There is a constant exogenous environmental influence on the heritage, even though this is little observed.
The market is constantly changing and this change affects equity.
The entrepreneur must be aware of this environmental dynamic and transmit to the staff, as Domenico Masi (2000, 186 p.) says, a boss who instills enthusiasm, free groups from useless procedures, gratify creatives, look to the future, promote innovation and have the courage to face the unknown.
A boss must have the intellectual ability to think.
You must know that creativity needs bonds, challenges and not bureaucracy. Bureaucracy is a barrier to creativity.
Creativity is one of the requirements for success in modernity.
An entrepreneur who is not creative, innovative tends to idle capital. Also, it can be created by the market slowdown.
Idleness creates patrimonial inefficiency and affects the prosperity of the social cell.
Even with the decrease in sales and production, technology moves towards new forms of products. A patrimonial environment that is in inertia runs the risk of being overtaken by another, more modern commodity.
It is not desirable for a stock of patrimonial resources to be in inertia and thus lose its potential due to the launch of a new product on the market that can replace it.
It is essential that management and staff are aware of exogenous environmental influences. This matter requires constant deepening by scholars. According to Prof. Lopes de Sá: “It is essential to know the action of the forces that make the wealth move and that come from from the environment outside them, that is, from environmental factors (internal and external to the cells social)”. There is a significant complexity to the subject. Because an influence from the surroundings can benefit sectors and harm others. The crisis in Argentina damaged the tourism, real estate, car rental and other sectors of the Brazilian economy. But it benefited export companies in Argentina and companies located on the border with Brazil. The Argentine patrimonial environment has become more accessible to the Brazilian consumer's pocket. The economic process where Argentina buys less and exports more is reversed. This is a beneficial process for Argentina.
EXCHANGE VARIATION
With the creation of free exchange in the Argentine economy, it initially affected the consumer's pocket in that country. The dollar exchange rate of 1 dollar for 1 peso was better for the Argentine consumer. With a quotation of 1 dollar for 2.10 pesos, he needs more money to acquire an asset. Thus, every Argentine consumer became poorer. Such phenomenon is common in developing countries, making a minority richer and a majority poorer. Thus, the gap between the elite and the popular mass widens and this constitutes an obstacle to progress and as long as it persists there will be no real growth and social justice.
Going abroad has become more difficult for the Argentine popular mass. So much so that with the retraction of Argentine tourists in Brazil, there was a decrease in equity dynamics in some sectors of the Brazilian economy. Some already mentioned in this article.
The exogenous environmental influence of exchange variation affected the assets of various sectors of the economy of organizations in Argentina, Brazil and other countries that do business with Argentina. With the exchange variation, Brazilians start crossing the border with Argentina, where they buy assets already at half the previous price. This has not happened since the creation of the 1x1 dollar parity. Now the patrimonial dynamics of Brazilian social cells are decreasing and that of Argentina's organizations is increasing.
CONCLUSION
It is necessary that management and staff analyze the influences of the surroundings,
for these influences can lead the social cell to both prosperity and bankruptcy. Competent management and personnel can cancel out negative environmental influences on the company's equity dynamics. Competence is gained by improving knowledge, updating it, looking for innovations and using creativity.
BIBLIOGRAPHY
AMAT, Joan. New trends in management accounting, in “Actual management accounting”, AECA edition, Madrid, 1994.
GARCIA, Carmen Hernández. Response of the information system accounting for the social responsibility of the company: special reference to Spain, in Técnica Contable n. 605, Madrid, May 1999.
HERCKERT, Werno. Heritage and environmental influences. 2. ed. May 3rd: Megas, 2001.
HERCKERT, Werno. Practical aspects of environmental influences. Available in:. Accessed on: December 2001.
KOLIVER, Olivio. Structural changes in entities and cost behavior, in Revista do Conselho Regional de Contabilidade do Rio Grande do Sul, Porto Alegre, October 1998.
MANTILLA BLANCO, Samuel Alberto. General theory of accounting knowledge, in IPAT Bulletin n. 13, Belo Horizonte, 1997.
MARTELL, Deyanira Meza. A new accounting. CESTEC, December 1998.
MASI, Domenico de. Creative leisure. Rio de Janeiro: Sextante Publisher, 2000.
NEPOMUCENO, Valerius. Plans for the application of the term function in the context of function theory and homo aziendalis. IPAT Bulletin, no. 14 Belo Horizonte, April 1998.
NEPOMUCENO, Valerius. Accounting self-awareness. Jornal de Contabilidade, APOTEC edition, Lisbon, October 1999.
FOX, Ely. Opinions on systematic function theory theorem. IPAT Bulletin, no. 14, Belo Horizonte, April 1998.
SÁ, Antônio Lopes de. External influences move capital. Available in: . Accessed in: 2001.
SÁ, Antônio Lopes de. Axiom of the transformation of aziendal heritage. IPAT Bulletin, Belo Horizonte, n. 14, April 1998.
SÁ, Antônio Lopes de. Information, scientific theory and accounting standards. Available in: . Accessed on: February 2002.
SÁ, Antônio Lopes de. The twilight of eminently financial data and accounting turned to strategic purposes. Available in: . Accessed on: February 2002.
VASCONCELOS, Yumara. Distinctive foundations of Neopatrimonialism. IPAT Bulletin, no. 17, UNA editions, Centro Universitário, November 2000.

Per Werno Herckert
Columnist Brazil School

Economy - Brazil School

Source: Brazil School - https://brasilescola.uol.com.br/economia/a-riqueza-os-agentes-externos.htm

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