FERNANDES, E. S.; FERNANDES, Emerson de Sousa.
Résumé:
Institutions need to seek effective tools and methods for analyzing economic and financial performance in order to contribute to the effective management of its assets and liabilities in an attempt to ensure business continuity. One such tool is the DVA, formed by a set of economic information that aims to demonstrate the value of the wealth generated by the company and the distribution for the elements that have contributed to their generation. Considering the above, this study had the following problem: What are the socio-economic information evidenced through the DVA In the financial institutions of Itaú and Santander, In the years 2010, 2011 and 2012? Using the methodological procedures bibliographic research, descriptive, exploratory and quantitative. Getting in the analysis of the results that assume their commitment to obligations towards society, as well as investing in shares directed to the environment, culture, education, among others. As the ability to generate wealth and its distribution was observed that the total amount of revenues acquired bank Santander has distributed an average of 34, 67% The additional value of the course of the three years analyzed. Already the Itaú, the average was equivalent to 28,33% Regarding the distribution of their wealth, in the same years in analysis. Considering the above, it appears that were analyzed 5 indicators related to the distribution of wealth of banks Bank Itaú and Santander, during the period of 2010 the 2012, by analyzing horizontal and vertical. Among these indicators, which stood out were: Employees, Government and Retained Earnings. Still being analyzed the rate of commitment of these institutions to social responsibility, as well as how much was allocated revenue acquired for distribution in society.
