Demonstração do valor adicionado (DVA): avaliação do comportamento de produção e distribuição de riqueza de duas empresas distribuidora de gás de cozinha

Abstract

The society has demanded more and more responses from organizations regarding their commitment to economic development and their social responsibilities. In this sense, the Demonstration of Added Value (DVA) appears as an accounting instrument necessary to demonstrate the capacity that the company has to generate wealth and how this wealth is distributed. This work investigated the behavior in terms of the generation and distribution of wealth on the part of two company`s kitchen gas distributor operating in João Pessoa. It was a documentary research, used descriptive statistics. The main finding was that the largest percentage of the distribution of wealth generated is intended for employees. The research had as its main limitation the fact that it focused on the analysis in only two companies.