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Revista Contabilidade & Finanças

On-line version ISSN 1808-057X


CATELLI, Armando; PARISI, Cláudio  and  SANTOS, Edilene Santana. Gestão econômica de investimentos em ativos fixos. Rev. contab. finanç. [online]. 2003, vol.14, n.31, pp.26-44. ISSN 1808-057X.

In a global environment that is going through intense competitive changes, the measurement of assets, specifically fixed assets, makes it necessary to overcome the rigidity of historical costs and straightline depreciation, characteristic of traditional accounting, and to adopt criteria that allow for the adequate evaluation of the economic reality of these assets. Starting from the premise that net equity must represent company value and that its variation expresses economic income, the Economic Management System - Gecon - conceptualizes and measures fixed assets by the present value of their future benefits for the company. As a management system directed towards economic decisions, Gecon formulates a decision model for the investment event in fixed assets. In this decision, the resulting direct costs are considered, as well as the economic benefits that result from the use of the fixed asset by the company, which are measured at their opportunity cost. Considering the company as a set of responsibility areas that are conceived as result centers, Gecon identifies the contribution of each area involved in the decision to the economic income of the investment and, consequently, to company income.The income flow of the investment is managed throughout its useful life, from the initial decision-making moment until the final moment of the deactivation or divestment decision.

Keywords : fixed asset; investment; economic management; opportunity cost; management accounting.

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