A aplicação da contabilidade na gestão do patrimônio das pessoas físicas

Abstract

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.