Aplicação do GECON nas demonstrações contábeis de uma empresa de energia solar de Cuiabá - MT

Abstract

Although the accounting profession is closely linked to the relevant tax and corporate legislation in Brazil, the role of an accountant within a company goes beyond simply interpreting laws and publishing the financial statements to assist the Treasury. Accounting can be used as an analytical and managerial tool and information provider for the decision making of the managers of a company. The present study has the objective of analyzing the accounting statements published by a small engineering company, of the Solar Energy sector opting for the real profit, from these, determine its economic result using the system of Economic Management (GECON), and compare the different results obtained. The financial statements are the summary reports of everything that happened in the accounting universe of the company in a given fiscal year. The use of indicators as a factor of analysis and correction of managerial directions occurs worldwide, reinforcing the need for financial statements, main sources of information for the calculation of indexes, increasingly transparent, timely and observing worldwide standards of comparability. It concludes is recognition of the impact of time on the company's equity situation. In traditional accounting, these impacts are usually demonstrated with a longer time lag. In this way, managers can not assess the impact of an operation with terms stipulated in the company's financial result. Finally, it is possible to infer that the accounting bookkeeping by the GECON method, gives to the managers of the company a better understanding of the facts occurred at a given moment allowing an improvement in the decision power of the same ones.