GENERATION AND DISTRIBUTION OF VALUE ADDED IN 2013: ANALYSIS OF COMPANIES LISTED ON IBrX-100 INDEX

Accounting has as a challenge not only to produce financial information, but also social information regarding the relationship of the company with society. The aim of this study is to identify the clusters formed by companies that present similar wealth generation and distribution indices, based on DVA (value added statement). The research is classified as empirical-analytical, by analyzing, decoding and relating the destination of the wealth generated by the companies surveyed. The sample was composed by components of the IBrX-100 in 2013. Data collection was made from the financial statements of the companies from the sample listed at the BM&FBovespa website. Subsequently the indices were calculated and analyzed. It was noted that in the case of the generation of wealth for cluster 4, 60.64 percent of the sample added 16% to the value of the assets, especially banks, who had the smallest indices. It was also verified that, as demonstrated in cluster 2, 77.17% of organizations added around 37% of their revenue. Regarding the distribution of wealth generated, distribution to personnel, it was found that only 22.34% of the companies analyzed distribute 50% or more of the value to their employees as shown in cluster 3. Checking tax distribution, it was found that 18.09% of the companies have a tax burden of 59%, having the largest loads in the country as cluster 1. As demonstrated in cluster 2, one realizes that 80.85% of the companies distribute on average 5% of the wealth generated to shareholders, showing a low level of distribution. But when it comes to distributing the retained earnings, in cluster 1 it is observed that 90.43 % of the sample distributes 15 percent of the wealth generated.