Estudo exploratório sobre o registro contábil dos bônus recebidos pelas concessionárias de automóveis

Abstract

This work has been developed from a field research, and covers a method used by motor vehicle dealers to account for bonuses received from manufacturers. We tried to recognize a correct way to account and record bonuses received from motor vehicle dealers, considering the essence of this operation. Through a bibliographical research, the accounting theory is analyzed, major accounting principles, the nature of income, assets and their evaluation are reviewed and known, as well as other concepts related to the accounting record of commercial operations performed between manufacturers and their dealers. The aspects related to tax law pertaining to the motor vehicle´s segment are also subject to a bibliographical research, allowing us to understand motor vehicle taxation, and its consequences for the practice of bonus granting. The field research was performed with seventeen dealers, and their accounting treatment for the bonus was checked. Also data were collected to demonstrate the relevance of this subject for the segment of motor vehicles. In the core of the bonus granting operation performed by manufacturers is the reduction of vehicle costs, allowing dealers to reduce vehicle´s selling price for final consumer. Bonuses received by motor vehicle dealers should be recognized as reducers of vehicle acquisition cost, since this is in the core of the operation performed by manufacturers and their dealers.