Uma contribuição para avaliação do passivo contingencial em empresas de prestação de serviços de alimentação : um estudo de caso

Abstract

The cost on the payroll is a considerable part in the composition of labour costs, mainly those related to intensive labour. An important part of this cost, the fine on the FGTS fund, laid down on the article 22 of the Law Decree 53820 of December 20th 1966 and its last updating through the complementary Law 110/01 of June 29th 2001, whose validity goes from October 1st 2001 to September 30th 2006 and which was raised from 40% to 50%, i.e. an increase of 25% on the companies costs in this matter. The article 22 of the Law Decree 53280 is recently estimated on the paragraph 1º of the article 18 of the Law 8036/90. In this thesis we will use as reference the article 22 that originated the fine of 'FGTS'. This fine is applicable to labour agreement rescission, more exactly, to fair dismissal, levied on the amount of deposits and its monetary correction, made on the employee's account at and controlled by the Caixa Econômica Federal. In this thesis we made deep studies on the way of bookkeeping, as well as its effects on the results, the displaying of financial highlights and the resulting impacts due to tax and dividends anticipations. We carried out a survey on companies providing meals for others, however, it's worth emphasizing that the conclusions are applicable to any kind of activity segment. On chapter 4 we developed a mathematical model that allows management to simulate and evaluate the effects and impacts on their companies. Our aim was to contribute to the scientific community, which we hope to have achieved.