Título:	Indicadores de desempenho para organizações da construção civil com adoção da IFRS 15
Autor(es):	Campos, Lorena Almeida
Orientador(es):	Guerra, Mariana
Assunto:	Construção civil Incorporação imobiliária Informação contábil Stakeholders
Data de publicação:	25-Abr-2017
Data de defesa:	15-Fev-2017
Referência:	CAMPOS, Lorena Almeida. Indicadores de desempenho para organizações da construção civil com adoção da IFRS 15. 2017. 129 f., il. Dissertação (Mestrado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2017.
Abstract:	The recognition of revenues has been a topic widely discussed after the approval of IFRS 15 - Revenues from Contracts with Customer. The rule that enters into force, as from January 1, 2018, provides that, in order to recognize revenue, it is initially necessary to recognize contractual assets and liabilities, and as contractual obligations are met, they are derecognised These liabilities. The revenue recognition model, proposed by IFRS 15, will cause significant changes in the revenue stream of real estate organizations, which may affect the evaluation of these organizations. In this perspective, the research had the objective of analyzing the performance of real estate development organizations in Brazil, from the perspective of accounting information users, in a scenario of changes in revenue recognition criteria. The Construction Industry is one of the most important sectors for the economy, since the development and production capacity of a country is directly related to the growth of this sector. After a review in the literature on performance measurement in the Construction Industry, it was found that measures of profitability, indebtedness and liquidity are the most critical to evaluate the organizations that operate in the sector. Through the use of Data Envelopment Analysis and a model of continuous returns of scale with input orientation, it was identified that the efficiency determinants for the organizations listed in the BM&FBovespa of the Civil Construction sub-sector, in the Buildings segment with data available in the Base in Economática®, in the year 2015 are: Share of Net Debt to Equity and Return on Equity. By means of a ranking drawn from the composite efficiency frontier *, the organizations Adolpho Linderberg and Ez Tec Empree. and Participações S.A were considered benchmarking under the perspective of minimization, using a lower capital structure, maintaining stable levels of profitability. From these results it was verified that the management of the capital cost, considering the demand of the interested parties, as proposed by the Theory of Stakeholders contributed to determine the efficiency of these organizations. Additionally, revenue recognition was simulated through the cases of three real estate developments of a real estate development organization, located in the metropolitan region of Goiânia / GO. Although the results can not be generalized, they confirm that the change in methodologies for revenue recognition affects the performance analysis of Brazilian real estate development organizations, and that the methodology proposed by IFRS 15 allows managers a greater degree of discretion in disclosure of the organizations' economic results.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração, Contabilidade e Gestão Pública, Programa de Pós-Graduação em Ciências Contábeis, 2017.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
Licença:	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
DOI:	http://dx.doi.org/10.26512/2017.02.D.23380
Aparece nas coleções:	Teses, dissertações e produtos pós-doutorado

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