A participação dos trabalhadores nos lucros ou resultados das empresas (PLR): um estudo de caso

Abstract

Abstract: Workers' Participation in Profits and Results of Companies, called PLR, has become one of the concerns of accountants, administrators and businessmen today. The theme is relevant in the current globalized scenario, as it presents itself as an alternative to wage relations, becoming an incentive for workers, making them produce more and better, thus increasing the company's profitability. The main objective of this work is to identify the importance of Profit Sharing (PLR), from the perspective of accounting principles, in organizations that have adopted such a system. An evaluation was carried out in the wide existing bibliography on the subject, in order to understand the meaning of Participation in Profit and Results of Companies - PLR. The case study of a national company in the area of ¿¿flexible plastic packaging was used as a research method, in which productivity indicators and its balance sheet were evaluated. The results of this work show evidence that the implementation of Profit Sharing and Corporate Results - PLR entails financial benefits for the researched organization, taking into account the elementary accounting principles and all the objectives that Accounting proposes, to provide users, regardless of their nature, a basic set of information for decision-making in a company.