Distribuição do valor adicionado com empregados: uma análise nas empresas indicadas como as mais responsáveis que atuam no Brasil.

Abstract

Gradually the activities carried out by companies become accessible by society. Therefore, you must worry not only with profit but also with the social role that these enterprises play. In this context arises the Statement of Value Added as an important tool for analysis and control given by organizations in a position to act. This accounting statement shows how much value a company adds to the economy and at the same time as this value is distributed to the various segments of society. Thus, the present study aims to determine whether there is a relationship between the distribution of value added personnel and the classification of the Responsible Companies operating in Brazil in 2013 listed in You SA The study methodology was a descriptive character with a qualitative approach . Procedures were used as bibliographic research, theoretical foundation and the data surveys by analyzing the DVA available in standard financial statements and collected via the website of BM & FBovespa. The main results of the study indicate that the analyzed companies do not have any position in the ranking compared with the wealth distribution index. It was also found that the distribution by sector shows that some sectors such as industrial goods transport in 2011 and in 2012 distributed over their wealth with staff at the expense of other sectors and that the sector is less distributes the energy in terms of average, the sector had the highest average distribution in 2011, was the financial sector coming, in 2012 and 2013 was the industrial goods sector.