A demonstração do valor adicionado em empresas brasileiras de capital aberto : uma análise sobre a distribuição da riqueza entre os agentes econômicos

Abstract

Accounting is an important management tool that provides information to both internal and external users, handled by both companies and the community in general, it can be used for decision making and also as an information tool between companies and society. Thus, due to society's need for more useful information of a social nature, the Statement of Added Value (DVA) appears. The DVA is a demonstration that became mandatory in Brazil from 2008 on publicly traded companies, and that proposes to present the value of the wealth generated by the company. Thus, this research focuses on analyzing how the distribution of wealth generated occurred and which of the economic agents received the largest share. The present work analyzed the distribution of added value of 211 companies listed on the Instituto Assaf portal, between 2017 and 2018, and sought to present the DVA as an important tool for measuring the distribution of wealth, measuring and identifying the agents who received the largest share (employees, governments, creditors and partners and shareholders), and can serve as an instrument in which society can visualize how the resources are being distributed. As a result of the distribution of added value, he noted an increase in the percentage of his wealth generated destined for the government agent. Finally, the analysis of the distribution of added value showed a difference regarding the sectors of commerce, industry and services.