Analysis of the Statement of Added Value in the oil, gas and biofuels sector (2015-2020)
The present work seeks to show how much the Added Value Statement can be used as an evaluation tool, as well as to help in the socioeconomic understanding of companies. This type of demonstration arises, however, as an integral part of new reports, in order to clearly present the wealth produced by...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2022 |
| País: | Brasil |
| Institución: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositorio: | CAFI (São Paulo) |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/57656 |
| Acceso en línea: | https://revistas.pucsp.br/index.php/CAFI/article/view/57656 |
| Access Level: | acceso abierto |
| Palabra clave: | value added statement acounting information result indicators brazilian oil economic crisis demonstração do valor adicionado informação contábil indicadores de resultados petróleo brasileiro crise econômica |
| Sumario: | The present work seeks to show how much the Added Value Statement can be used as an evaluation tool, as well as to help in the socioeconomic understanding of companies. This type of demonstration arises, however, as an integral part of new reports, in order to clearly present the wealth produced by the entity and its contribution to society. The general objective of this article is to analyze the quality of the Added Value Statement as an evaluation tool. It uses as reference six companies in the Oil, Gas and Biofuels sector listed on the Stock Exchange Futures Market, in the period 2015 to 2020. It also relies on the application of indicators that will help verify the wealth index over the years and the impact that the crisis that occurred in 2020 may be having on these organizations. A bibliographic and quantitative research was carried out, ascertaining the values of the statements of each company and applying financial indicators. At the end of the analysis, it was evident that the organization Enauta Participações S.A. was the one that presented the best performance during the crisis. The ones that suffered the greatest impact on the results, however, were the companies Dommo Energia S.A. and Petróleo Brasileiro S.A. Petrobras, because of problems in previous years. The general analysis of indicators showed that the most favored users in the distribution of these riches were the government and third parties. However, it was found that, in a general context, these companies have a great importance for the country's economy. Therefore, users will be able to contribute more effectively, with the certainty that they are positively adding value to the community in which they are inserted. |
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