PROJEÇÃO CONTÁBIL OU SIMULAÇÃO CONTÁBIL
Autor: Resumo do Professor | Publicado: 2012-09-07T08:48:00-07:00

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O CONTADOR DO SÉCULO XXI


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1 – O problema.

As
mudanças tecnológicas alteram negócios, mercados e sociedade e as atividades
profissionais são objeto de forte transformação ao encontro das novas formas
para gestão e operação organizacional.



O perfil
profissional dos contadores sofre grande impacto e a carência (1) de melhores
práticas, (2) de novas abordagens no exercício do “processo / produto
contábil”, (3) de maior utilidade ás demonstrações e resultados contábeis é a
realidade.



As
mudanças dos currículos acadêmicos e das responsabilidades profissionais
precisam adequação e sintonia.

A
maturidade da profissão contábil impõe maior integração das práticas contábeis
aos modelos da gestão e operação dos negócios privados ou governamentais.



De
maneira análoga á área do direito (a legislação consagra os costumes) a área de
contabilidade estabelece normas com padrões de conduta profissional quando de
práticas gerenciais e operacionais solidificadas ---- as normas brasileiras de
contabilidade em ação.



O segredo
do contador (a) vitorioso (a) é antecipar as tendências profissionais.



2 – A
proposta.

O
processo decisório impõe maior conhecimento do horizonte “presente / futuro”
espelhado pela variável “contingência / incerteza / risco”.


A “ima – the association of accountants and financial professionals in
business” considera a contabilidade gerencial como a combinação das práticas
contábeis com (1) gestão de riscos e (2) gestão do desempenho.



A
perspectiva da contabilidade no futuro do negócio privado ou governamental.

O
comportamento profissional do contador (a) ---- crenças; valores; liderança;
confiança; reputação (visão “ccm”—cross cultural management) ---- deve
enfatizar maior “fluidez das práticas contábeis” com foco na sustentabilidade
do negócio privado ou governamental.



O
contador (a) do século xxi responsável pela continuidade organizacional.

A
descentralização da economia brasileira é fenômeno necessário e crescente tanto
do ponto de vista geográfico quanto da maior atuação empresarial (micros;
pequenas e médias empresas) na solução dos “gargalos” técnico-operacionais de
nossa sociedade.



A
“capilaridade contábil” (vigência das práticas contábeis na organização
independente de porte ou localização geográfica) impõe responsabilidades á
contabilidade brasileira do agregar valor (value)&nbsp;



Á gestão
(management) das empresas e governos regionais e nacionais.

Projetar
(com o considerar os fatos patrimoniais do horizonte “passado / presente”) e
simular (com o considerar os fatos patrimoniais do horizonte “presente /
futuro”) os cenários do amanhã organizacional&nbsp;



É momento
de destaque (highlight) nos modelos para gestão no ambiente nacional e
internacional



O
considerar a variável “contingência / incerteza / risco” em ação.

Tratar
fatos patrimoniais e suas respectivas transações contábeis de ocorrência no
horizonte presente / futuro organizacional é&nbsp;



Determinante
para os processos decisórios dos negócios vitoriosos do século xxi.

Projetar
e simular demonstrações contábeis é tendência das

Organizações
do século xxi.





3 – Conclusão

Congressos,
encontros, palestras, seminários, disciplinas, cursos e projetos de pesquisa ou
consultoria são eventos necessários para a maior discussão, o ampliar
conhecimentos e o direcionar o aprendizado com objetivo de maior
disponibilização da ciência contábil ás metodologias para gestão e operação dos
negócios privados ou governamentais.



“Aprojeção
e a simulação contábil no foco das mudanças da ciência contábil”.



A
tecnologia da informação (ti), no momento sistemas de informações contábeis
(sic’s), viabiliza as práticas contábeis quando do projetar e simular contábil.



Os
sistemas integrados de gestão devem ser adequados á projeção e á simulação
contábil.




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Bibliografia.

1 – livro
“contingências em negócios” – editora saraiva – autor: antonio de loureiro gil
– venda digital – primeira edição com segunda tiragem 2011 –
www.saraivauni.com.br;

2 – livro
“balanço intelectual” – editora saraiva – autores: antonio de loureiro gil e
josé carlos arnosti ---- primeira edição 2007.

3 – livro
“sistemas de informações contábeis – uma abordagem para gestão” – editora
saraiva – autores: antonio de loureiro gil e cesar augusto biancolino e tiago
nascimento borges ---- primeira edição 2011.

4 – livro
“gestão da qualidade empresarial” – publicações europa américa (lisboa –
portugal) – autor: antonio de loureiro gil – primeira edição 2007.

5 – livro
“a gestão de tributos na empresa moderna” – editora senac – sp – autores:
antonio de loureiro gil; paulo roberto galvão; rogério araujo; joão pizzo;
flávio fernandes pacceta; josé moge – primeira edição 2011.

6 – livro
“gestão -- controle interno, risco e auditoria” – editora saraiva – autores:
antonio de loureiro gil; carlos hideo arima; wilson toshiro nakamura – primeira
edição novembro de 2012 (no prelo).



Escrito
por: professor doutor Antonio de Loureiro Gil, autor da editora saraiva;
editora senac-sp; editora atlas (sp--brasil); publicações europa-américa
(lisboa—portugal).

Professor
de doutorado e mestrado da universidade de são paulo (usp)

Professor
titular da universidade federal do paraná (ufpr) e consultor da arima treinamentos.