IMPACTS ON BUSINESS CASH FLOW IN RELATION TO MONETARY WITHDRAWALS HIGHER THAN THE PRO-LABORE VALUE
The present article refers to the cash flow impacts involving larger withdrawals in relation to the value of the pro-labore, for which a field survey was carried out in the city of Patos de Minas, among others authors Maion (2013), Coelho (2012), Tocantins (2017). Pro-labore remuneration is the equi...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Brasil |
| Institución: | Publicação independente |
| Repositorio: | Scientia Generalis |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs2.scientiageneralis.com.br:article/27 |
| Acceso en línea: | https://scientiageneralis.com.br/index.php/SG/article/view/27 |
| Access Level: | acceso abierto |
| Palabra clave: | Pro-labore Cash Flow Working Capital Pró-labore Fluxo de Caixa Capital de Giro |
| Sumario: | The present article refers to the cash flow impacts involving larger withdrawals in relation to the value of the pro-labore, for which a field survey was carried out in the city of Patos de Minas, among others authors Maion (2013), Coelho (2012), Tocantins (2017). Pro-labore remuneration is the equivalent of the salary of a partner of a company, in other words, it is the way that partner, who does not have fixed remuneration defined by an entrepreneur, calculate the income from his or her work. A major advantage over pro-labore is that it is recorded as a cost or an operating expense, ie it does not enter into the actual profit earned by the company at the end of the accounting period. A disadvantage is that when withdrawing larger amounts, it will carry risks in the financial and organizational context of the company, causing the cash flow to be affected, delaying processes such as profit capitation and being taxed in the INSS and IRPF on the portion that exceeds. The objective of the paper was to demonstrate the impacts and risks in relation to the exception of pro-labore withdrawals for companies of all types, seeking to rescue some essential concepts such as working capital, cash flow, making clear the diversity of two concepts that several people they confuse, which are the allocation of profits and the remuneration of the pro-labore. It is concluded that the stipulation of accessible values can help in the leverage of any company, because doing correctly, tends to obtain quite significant result. Therefore, we have a vision regarding cash flow, working capital and pro-labore, which, whenever cash flow is high, making larger withdrawals of the pro-labore, it is necessary to observe if it will not affect the capital future operations. |
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