Statement of value added (dva): wealth distribution to staff and entities capital of sectors autoind

• Main Authors: Eduardo Wink, Patrícia Schneider Severo, Matheus Tumelero Dornelles
• Format: Article
• Language: Portuguese
• Published: Faculdades Metropolitanas Unidas 2015-12-01
• Series: Revista Metropolitana de Sustentabilidade
• Subjects: Demonstração do valor adicionado; Setor da autoindústria; Setor de bens de capital; Pessoal; Capitais.
• Online Access: http://www.revistaseletronicas.fmu.br/index.php/rms/article/view/722

This article aimed to analyze the distribution of benefit produced by companies belonging to sectors of Autoindústria and capital goods to the production of agents and working capital in the period between 2008 and 2012, through the Statement of Value Added (DVA). Methodologically we carried out a survey of descriptive purpose, documentary and bibliographic procedure and qualitative approach to the problem. The chosen population was formed by the group of entities named by Exame Magazine - Biggest and Best, 2012 edition, classified in the sectors of Autoindústria and Capital Goods. Being given sample for data accessibility and non-probabilistic, consisting of a Autoindústria the sector, by Embraer, Marcopolo and Mahle companies and in the Capital Goods sector, by companies Romi SA, Kepler-Weber SA and Bardella SA The results revealed Embraer was the entity with higher revenue figures of the group surveyed. Regarding the ability of benefit generation, the entity that became more revenues in value added was Romi on average 51% of the realized revenue. The Companies generally distributed more value added to personal than to capital.