Demonstration of added value

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The Added Value Statement (DVA) is an accounting report whose main objective is to show the wealth generated by the company over a given period. It seeks to show how the company uses its resources and how it contributes to the country's economy. DVA is an important tool for company accounting, as it allows managers and investors to have a clear view of the company's ability to generate value. In addition, it is also a legal requirement in some countries, such as Brazil. The structure of the DVA is made up of three main parts: Revenue from Sales of Products and Services, Inputs Acquired from Third Parties and Gross Added Value. Product and Service Sales Revenue represents the total sales made by the company in a given period. Inputs Acquired from Third Parties are the amounts spent by the company on the purchase of raw materials, services and other inputs necessary for production. Gross Added Value is the difference between Revenue from Sales of Products and Services and Inputs Acquired from Third Parties. It represents the value generated by the company, that is, the value it adds to the economy. This amount can be used in different ways, such as payment of salaries, investments, payment of taxes, among others. In addition to these three main parts, the DVA also presents other relevant information, such as Taxes, Fees and Contributions, which are the amounts paid by the company to the government; Compensation Paid to Employees, which are salaries and benefits paid to employees; and the Distributed Net Added Value, which represents the portion of the added value that is distributed to the company's partners and shareholders. DVA is a powerful tool for analysis and decision-making, as it allows managers to identify the sectors of the company that are generating more value and those that are generating less. This makes it possible to implement strategies to optimize added value and maximize the company's results. In addition, the DVA is also a form of accountability from the company to society. It allows stakeholders, such as customers, suppliers and the community in general, to have access to information about how the company uses its resources and how it contributes to the economy. In short, the Added Value Statement is an essential accounting report for companies. It highlights the wealth generated by the company, shows how it uses its resources and contributes to the economy. In addition, it is an important tool for analysis and decision-making, allowing managers to identify opportunities for optimizing and maximizing results.

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