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Previous issue date: 2003-05-23 / This work has the objective to present the application of the Accounting in the management of the patrimony of the physical people. The concepts of management, accounting theory are displayed and applicable accounting techniques in the process of management of the patrimony of the physical people with the purpose to demonstrate the importance of the decision-making of structuralized form. The decision-making that involves the patrimony, in function by its relevance, must be taken in way structuralized independently economic surrounding it, or either, since the economies most steady until the ones of bigger instability, being that in this last environment the consequence of a decision-making without criteria can be more harmful and of difficult control of the consequences. This work a field research was also presented where it inquired that a significant percentage of the interviewed ones, that had knowledge of the accounting techniques, did not proceed the management from its patrimonies, but on the other hand and of surprising form the great majority of the interviewed ones had interest in a learning in formal way (by book, course, etc) as to proceed the management from the same ones. This confirmation is consistent by observation with the reflection of respected researchers of that Accounting must outside be divulged out of the environment of the professionals of the area, so that the physical people are prepared to make the decisions that affect its personal patrimony directly or the patrimony of entities legal people in which is responsible for the management. / Este trabalho objetiva apresentar a aplica????o da Contabilidade na gest??o do patrim??nio das pessoas f??sicas. S??o expostos os conceitos de gest??o, teoria cont??bil e t??cnicas cont??beis aplic??veis ao processo de gest??o do patrim??nio das pessoas f??sicas com a finalidade de demonstrar a import??ncia da tomada de decis??o de forma estruturada e sistematizada. A tomada de decis??o que envolva o patrim??nio, em fun????o de sua relev??ncia, deve ser estabelecida de maneira estruturada, independentemente do ambiente econ??mico, desde as economias mais est??veis at?? as de maior instabilidade; sendo que neste ??ltimo ambiente o reflexo de uma decis??o tomada sem crit??rios pode ser mais prejudicial e de dif??cil controle das conseq????ncias. Este trabalho apresenta tamb??m uma pesquisa de campo na qual averiguou-se que um percentual significativo dos entrevistados, que tinham conhecimento das t??cnicas cont??beis, n??o procediam a gest??o de seus patrim??nios, entretanto, em contrapartida, de forma surpreendente a grande maioria dos entrevistados tinham interesse em aprenderem de maneira formal (atrav??s de livro, curso,etc) como procederem a gest??o dos mesmos. Esta constata????o ?? consistente pela an??lise das reflex??es de pesquisadores respeitados, para os quais a Contabilidade deve ser divulgada tamb??m fora do ambiente t??pico dos profissionais da ??rea, para que pessoas f??sicas estejam melhor preparadas para tomarem as decis??es que afetam diretamente o seu patrim??nio pessoal ou o patrim??nio de entidades, pessoas jur??dicas, nos quais sejam respons??veis pela gest??o.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/561 |
| Date | 23 May 2003 |
| Creators | Reis, Camilo Lellis |
| Contributors | Pereira, Anisio Candido, Souza, Benedito Felipe de, Oliveira, Antonio Benedito Silva |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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