Relevância dos registros contábeis no processo de avaliação de empresas para venda: o caso da Perdigão S.A.




In the companies evaluation it is intended to achieve a just value that represents in rational way the economic potentiality of this organization. The business price is generally defined on the basis of the interaction among the purchasers expectations, the capacity of this company to generate future profits and to achieve the conditions demanded for the salespeople. In the first place to determine the economic value of a company is generally done by the accounting analysis. In this way, the present study has for main objective to identify the relevance of the accounting information in the evaluation process of a company, The study was done in the Financial Accounting une research of the speciahzation prograxn in Accounting of Regional Blumenau University. It was done an exploratory research through a case study in Perdigão 5/A company, which in 1994 transferred the shareholding control to a pooi of Pension Fund. The result of the research showed that the accounting information is very important to calculate the economic value of a company, no matter what model will be used. Tt was concluded the accountings were used as a database and led to the evaluating process, but the research also showed the necessity of a complementary method to determine accurately the economic value of the companies


perdigão s/a ciencias contabeis companies evaluation avaliação de empresas perdigão s/a registros contábeis accountings

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