Demonstração do valor adicionado (DVA): um estudo comparativo do perfil de distribuição de riqueza pelas empresas estatais e privadas no Brasil




Accounting is the science that gives informations to its users in the taking decision process in a organization, and comes with economic and social changes around the world. In this way, the Value Added Statement arises as a necessary accounting instrument to answer such changes, because its aim is to show the capacity that a entity has to generate wealth and how this wealth was distributed among the economic agents, who are: Employees, Government, Donors and Stockholders. The present study shows a comparative between brazilians state and private enterprises with respect to distribution of wealth. Thus, the goal is to describe the profile of wealth distribution in brazilians state and private enterprises, comparing such distribution for both kinds of companies. The study is limited to one sample of brazilians private and state enterprises that published their Value Added Statements since 2002 to 2006, period in wich the publication of this statement was not mandatory (in 2007, the law number 11.638/2007 rose to require publication of Value Added Statement by open capital companies). In the analysis of the data were used measures of descriptive statistics: average and standard deviation of distribution of wealth. In the decision of acceptance or rejection of the assumptions were used the t-Student test with equal or unequal variances for independent samples and the F test (ANOVA) for repeated measures. As a result, it`s proved to be no significant difference between the two types of company, for employees, financiers and shareholder (interest over own capital and dividends), wich leads to the conclusion that the brazilians state and private companies profiles of wealth distribution are similar to that agents. However, for government officials and stockholders (retained earnings/ year loss) its proved to be sharp difference between the two types of company. This indicate that, althought, historically, there are differences that in Brazil the state enterprises may have their interest focused on social objectives, and that private capital enterprises have as its main objective the maximization of profit, it`s possible to deduct that the difference between both types of enterprises.


valor adicionado economic agents agentes econômicos value added ciencias contabeis state and private enterprise empresa estatal e privada

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