Controle patrimonial: uma análise da percepção dos gestores

Abstract

Regardless of their size, the companies need an organized patrimonial system to be accountable to their directors and the government. Recently, the patrimony control in Brazil has become even more important due to the adoption of international accounting standards. This change aimed to estabilish a unification in the way that companies observe the accounting results worldwide. Therefore this study aimed to analyze the managers’ view on the patrimony control, considering that few companies are demonstrating importance to the patrimonial sector, especially small ones. The lack of a patrimonial control can cause important damages that can be legal, practical and of the value of the property. In the legal aspect, the lack of control of material goods may result in an omission of revenue, or contravention, according to the Brazilian laws. This would result in administrative and tax processes, with application of fines and taxes. On the practical side, there is the inability to manage their material goods that results in difficulties in the declaration of investments and in the maintenance of these assets. Lastly, the lack of patrimonial control can affect the measurement of possible annual losses and the sale of the material goods or the company itself, since owners or partners are not able to measure the sale value of the material goods because the values may not correspond to the values provided in the current market.