Title:	Demonstração do Valor Adicionado (DVA) : uma análise da geração e distribuição de riqueza nas empresas de energia elétrica no Brasil (período: 1999 - 2001)
Authors:	Silveira, Edilson Coelho da
Orientador(es)::	Niyama, Jorge Katsumi
Assunto::	Energia elétrica - aspectos econômicos Energia elétrica - distribuição - Brasil Balanço (Contabilidade) Demonstração contábil
Issue Date:	13-Jul-2020
Data de defesa::	27-Oct-2003
Citation:	SILVEIRA, Edílson Coelho da. Demonstração do Valor Adicionado (DVA): uma análise da geração e distribuição de riqueza nas empresas de energia elétrica no Brasil (período: 1999 - 2001). 2003. 215 f. Dissertação (Mestrado em Ciências Contábeis)-Programa Multi-institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, UnB/UFPB/UFPE/UFRN, Recife, 2003.
Abstract:	The present analysis shows how wealth had been generated and distributed in Brazilian electric sector in the years of 1999, 2000 and 2001. The instruments used for the related analysis were the Demonstrations of the Added Values - DVA, elaborated for the electric energy companies of the Country. The DVA is a statement used to measure the generated wealth by entities operations and details how such wealth had been distributed for the ones who had contributed in an effective way for its formation: the employees, the government, the capital financiers and finally, the shareholders. The DVA, in turn, usually is constructed with the constant values of the Demonstration of the Year-end Results. The research focused the brazilian electric sector and had, as a goal, demonstrates based in Demonstrations of the Added Values individually the wealth generated and distributed for each brazilian concessionaire and for each geographic region of the country, beetwen 1999 and 2001 The values had been added and presented in Brazil as a whole. The model used by FIPECAFI/USP was adopted to demonstrate the results of the analysis. In the model used, some headings had been adapted specific for the electric sector in a way to make them adherent to DVA released by the electric companies. The brazilian electric sector generated R$ 37,7 billion in wealth in the year of 2001, R$ 29,8 billion in 2000 and R$ 25,8 billion in 1999 which had approximately been equivalent to 50% of the income in those years. The added values had been distributed for the beneficiaries in the following ratios: for the employees, 10.43%, 14.07% and 15.31% in 2001, 2000 and 1999. In relation to the incomes, such wealth distributions had represented more or less half of the ratios quoted before. An observed important point was the countable recognition of the lost resetting income in relation of the rationing of electric energy ocurred in the country from June to December of 2001, that’s sum R$ 5,5 billion, In this aspect, additionally, the possible differences in relation to the generally accounting accepted principles, were discussed. If the loss of invoicing, resulting from the rationing of electric energy in 2001 was not accounted. On the other hand, the values collected on the basis of the DVA do not consist of the sums of financial expenditures, that had been activated as monthly financial responsibilities and inflationary effects of constructions (R$ 1,4 billion in 2001, R$ 1,3 billion in 2000 and R$ 1,7 billion in 1999), which were paid or they had been provisioned to the financiers and that they had not been computed because they don't consist of the DRE. Another extremely important item in the electric sector that hasn't been computed in the DVA, is the one referring to the costs of constructions in progress, which are bulkier in relation to the specific activity of the sector. Such values summed in R$ 8,3 billion in 2001, R$ 8,0 billion in 2000 and R$ 7,9 billion in 1999. All of these resources volume should be included in the DVA as an ‘internal revenue’ (not operational) in the formation wealth and in the distribution of the generated wealth side, as input-output in the production of wealth (services and material hired), one moment as equipment depreciate, reducing the generated raw wealth, the next as remuneration to the employees, to the government and to the financiers. However the shareholders, in time, would have their profits reduced because of the distributions to the others beneficiaries.
metadata.dc.description.unidade:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Description:	Dissertação (mestrado)—Programa Multi-institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, UnB, UFPB, UFPE, UFRN, 2003.
metadata.dc.description.ppg:	Programa de Pós-Graduação em Ciências Contábeis
Appears in Collections:	Teses, dissertações e produtos pós-doutorado

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