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Previous issue date: 2005-08-22 / This work has been developed from a field research, and covers a method used by motor vehicle dealers to account for bonuses received from manufacturers. We tried to recognize a correct way to account and record bonuses received from motor vehicle dealers, considering the essence of this operation. Through a bibliographical research, the accounting theory is analyzed, major accounting principles, the nature of income, assets and their evaluation are reviewed and known, as well as other concepts related to the accounting record of commercial operations performed between manufacturers and their dealers. The aspects related to tax law pertaining to the motor vehicle??s segment are also subject to a bibliographical research, allowing us to understand motor vehicle taxation, and its consequences for the practice of bonus granting. The field research was performed with seventeen dealers, and their accounting treatment for the bonus was checked. Also data were collected to demonstrate the relevance of this subject for the segment of motor vehicles. In the core of the bonus granting operation performed by manufacturers is the reduction of vehicle costs, allowing dealers to reduce vehicle??s selling price for final consumer. Bonuses received by motor vehicle dealers should be recognized as reducers of vehicle acquisition cost, since this is in the core of the operation performed by manufacturers and their dealers. / Este trabalho, a partir do desenvolvimento de uma pesquisa de campo, trata da forma de contabiliza????o, por parte das concession??rias de autom??veis, dos b??nus recebidos das montadoras. Procura-se reconhecer a forma correta de registrar-se contabilmente os b??nus recebidos pelas concession??rias de autom??veis, considerando-se a ess??ncia da opera????o praticada. Por meio de pesquisa bibliogr??fica, analisa-se a teoria cont??bil, visando analisar e conhecer os princ??pios cont??beis, a natureza da receita, do ativo e de sua avalia????o, bem como os demais conceitos relacionados com o registro cont??bil das opera????es comerciais praticadas entre as montadoras e suas concession??rias. Os aspectos relacionados ?? legisla????o tribut??ria atinente ao segmento automobil??stico tamb??m s??o objeto de pesquisa bibliogr??fica que possibilita o entendimento da tributa????o dos autom??veis e seus reflexos na pr??tica de concess??o de b??nus. A pesquisa de campo foi realizada em dezessete concession??rias e objetivou verificar o tratamento cont??bil que estas d??o aos b??nus, bem como a obten????o de dados que pudessem demonstrar a relev??ncia do tema para o segmento automobil??stico. A ess??ncia da opera????o de concess??o de b??nus por parte das montadoras ?? a redu????o do custo do ve??culo, para que a concession??ria possa reduzir o pre??o de venda do ve??culo ao consumidor final. Os b??nus recebidos pelas concession??rias de autom??veis devem ser reconhecidos como redutores do custo de aquisi????o dos ve??culos, uma vez que esta ?? a ess??ncia da opera????o praticada entre as montadoras e suas concession??rias.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/683 |
| Date | 22 August 2005 |
| Creators | ZONARO, Itamar |
| Contributors | Faria, Ana Cristina de, The??philo, Carlos Renato, Oliveira, Antonio Benedito Silva |
| Publisher | FECAP, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, Brasil, Funda????o escola de Com??rcio ??lvares Penteado |
| 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 | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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