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Master's Dissertation
DOI
10.11606/D.12.2001.tde-15112001-122042
Document
Author
Full name
Roni Cleber Bonizio
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
Ribeirão Preto, 2001
Supervisor
Committee
Assaf Neto, Alexandre (President)
Lisboa, Nahor Plácido
Pimenta Junior, Tabajara
Title in Portuguese
Um estudo sobre os aspectos relevantes da contabilidade e o seu uso em empresas do setor de construção civil.
Keywords in Portuguese
análise de demonstrações contábeis
construção civil
indicadores de desempenho
normas contábeis
reconhecimento do lucro
Abstract in Portuguese
Neste trabalho são investigados os aspectos da contabilidade das empresas de construção civil relacionados ao esclarecimento dos problemas existentes e os requisitos para que ela seja útil no apoio aos processos de tomadas de decisões. São demonstradas diferentes formas de contabilização para essas empresas e tecidas sobre essas formas de contabilização à luz da teoria contábil. São também feitos comentários críticos a respeito da análise de demonstrações contábeis dessas empresas e apresentados índices complementares aos convencionais, que revelam dois aspectos importantes da contabilidade: a capacidade informativa da contabilidade e a importância das informações evidenciadas em notas explicativas.
Title in English
A study of relevant aspects of accounting and its uses in building construction line companies.
Keywords in English
accounting standards
accounting statement analysis
building construction
performance ratio
recognition of profit
Abstract in English
This work investigates the aspects of the accounting of bulding construction companies (contractors) related to clarify the existent problems and the requirements to be useful in supportting the decision making processes. Different entries are demonstrated for those companies and discussions are made regarding those different recording in the light of Accounting Theory. Critical comments are also made regarding the analysis of financial statements of those companies and it is presented a complementary unconventional ratios, showing two important aspects of accounting: the informative ability of accounting and the relevance of information disclosed in footnotes.
 
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Publishing Date
2002-04-25
 
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