Demonstração do valor adicionado: análise da criação e distribuição da riqueza criada pelas empresas de capital aberto do subsetor de transportes no período de 2010 a 2019

Abstract

In order to meet new organizational practices, the Added Value Statement shows the wealth generated by the entity and its distribution to the economic agents who participated in its creation. In Brazil, the enactment of Law 11.638/07, responsible for amending Law 6.404/76, made the preparation of the DVA mandatory for publicly traded corporations. In this sense, this work aimed at the quantitative analysis of the generated wealth and how it was distributed in the companies that are part of the transport subsector of the Exchange (B3). To achieve this objective, descriptive statistics and the calculation of economic indicators were applied, separated into two groups: wealth creation and distribution indicators. Subsequently, in the last degree of analysis, the Pearson correlation coefficient (r) was calculated in order to verify the correlations between the economic indicators. The results obtained showed that the subsector has a strong capacity to generate wealth, showing constant growth in total value added during the period analyzed. The analysis of wealth distribution indicators showed that during the entire period analyzed, the largest slices of added value were distributed to Third-Party capital remuneration, demonstrating the high level of indebtedness in the transport sector. Results that were confirmed by the correlation between the indicators, which showed that as the percentage of value added for Third Parties grows, the lower the capacity to produce wealth and, consequently, the lower the profits obtained by companies in the sector.