Reconhecimento de receita na construção civil: um estudo de uma construtora civil na cidade de Sousa-PB.

Abstract

This work has as objective verifies the practices used in the moment of to recognize the incomes on the part of a company of located Building site in the municipal district of Sousa- PB and to compare them with that she tells him the literature regarding the theme. To present research it looked for to evidence the pertinent literature in energy, giving emphasis the accounting essence, so that, at the end of the same, if the could arrive a comparison between the norm and the practice adopted by the company in study and, with that, to verify how it is being made the recognition of the coming incomes of their construction contracts. A questionnaire was applied, with 21 subjects, close to the administrator of a company of the building site branch in the city of Sousa-PB and, after analysis of the answers, some considerations were made. The company doesn't adopt an administration with base in accounting information. The administrator is not knowing of more efficient practices of income recognition. There is no planning in the company returned to accounting practices that she helps to have better her results. That does with that the company can have future problems in the control of their results. The branch of the building site is an activity that moves many financial resources in the country. She is always in growth. It is not viable that, in times of adaptation the new international norms of accounting, companies are had that still possess administrations without the due attendance of her Accounting. With that, she intends to the manager of that company, the study and the viability of having their decisions taken with base in the Accounting and have like this more knowledge concerning their results obtained with those practices.