{"id":3497,"date":"2023-05-29T10:30:04","date_gmt":"2023-05-29T13:30:04","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=3497"},"modified":"2023-06-01T10:13:12","modified_gmt":"2023-06-01T13:13:12","slug":"conteudo-informacional-da-demonstracao-do-fluxo-de-caixa-dfc","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/conteudo-informacional-da-demonstracao-do-fluxo-de-caixa-dfc\/","title":{"rendered":"Conte\u00fado informacional da Demonstra\u00e7\u00e3o do Fluxo de Caixa DFC"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3497\" class=\"elementor elementor-3497\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01750fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"01750fe\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c45ca\" data-id=\"91c45ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-631f5de elementor-widget elementor-widget-image\" data-id=\"631f5de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/05\/Cabecalho-em-Portugues-Ed-43-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-3489\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/05\/Cabecalho-em-Portugues-Ed-43-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/05\/Cabecalho-em-Portugues-Ed-43-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/05\/Cabecalho-em-Portugues-Ed-43-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/05\/Cabecalho-em-Portugues-Ed-43-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f06248e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f06248e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6a2125\" data-id=\"f6a2125\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ec2425 elementor-widget elementor-widget-text-editor\" data-id=\"2ec2425\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Resumo<br \/><\/strong>Este artigo introduz um modelo anal\u00edtico determin\u00edstico de pesquisa para avaliar o status de sustentabilidade financeira e de solv\u00eancia financeira de uma organiza\u00e7\u00e3o econ\u00f4mica, com base na Demonstra\u00e7\u00e3o do Fluxo de Caixa (DFC) verticalizada, orientada pelo Conselho Federal de Contabilidade (CFC), pelos m\u00e9todos direto e indireto. O modelo foi testado utilizando os dados simulados da NBC TG 03 (R3), e os resultados exibem consist\u00eancia te\u00f3rica com as m\u00e9tricas de sustentabilidade financeira fraca, forte e insuficiente que sinalizam solv\u00eancia financeira fraca, suficiente e insuficiente, respectivamente. O conte\u00fado informacional da DFC pelo m\u00e9todo direto \u00e9 limitado \u00e0s restri\u00e7\u00f5es do regime de caixa, mas pelo m\u00e9todo indireto contribui com informa\u00e7\u00e3o de maior abrang\u00eancia porque \u00e9 orientado pelo regime de compet\u00eancia. As contribui\u00e7\u00f5es da pesquisa s\u00e3o relevantes para a literatura de an\u00e1lise da liquidez e de finan\u00e7as, e para orientar operadores e gestores de fluxo de caixa, a partir dos agregados da DFC verticalizada, e sinalizam que o m\u00e9todo indireto, ainda que n\u00e3o produza fluxo de caixa sustent\u00e1vel, oferece conte\u00fado informacional mis robusto para a tomada de decis\u00e3o. Palavras-chave: Sustentabilidade financeira. Solv\u00eancia financeira. Demonstra\u00e7\u00e3o do fluxo de caixa das atividades. Conte\u00fado informacional da DFC.\u00a0<\/p><p>\u00a0<\/p><p><b>Abstract<\/b><\/p><p>\u00a0This article introduces a deterministic analytical research model to assess the status of financial sustainability and financial solvency of an economic organization, based on the Verticalized Cash Flow Statement (CFS), guided by the Federal Accounting Council (FAC), by the methods direct and indirect. The model was tested using simulated data from NBC TG 03 (R3) and the results show theoretical consistency with weak, strong and insufficient financial sustainability metrics that signal weak, sufficient and insufficient financial solvency, respectively. The informational content of the CFS by the direct method is limited to the restrictions of the cash\u00a0basis, but by the indirect method it contributes with more comprehensive information because it is guided by the accrual basis. The research contributions are relevant to the liquidity and finance analysis literature, and to guide operators and cash flow managers, based on the aggregates of the vertical CFS, and indicate that the indirect method, even if it does not produce cash flow sustainable, offers more robust informational content for decision making.\u00a0<\/p><p>\u00a0<\/p><p><b><i>Keywords<\/i><\/b><i>: Financial sustainability. Financial solvency. Statement of cash flow from activities. CFS informational content.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84e61e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84e61e5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d74e96\" data-id=\"4d74e96\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cebcf3a ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"cebcf3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-cebcf3a\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-cebcf3a&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/Conteudo-informacional-da-Demonstracao-do-Fluxo-de-Caixa-DFC.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-cebcf3a\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Baixar Artigo em PDF Resumo Este artigo introduz um modelo anal\u00edtico determin\u00edstico de pesquisa para avaliar o status de sustentabilidade financeira e de solv\u00eancia financeira de uma organiza\u00e7\u00e3o econ\u00f4mica, com base na Demonstra\u00e7\u00e3o do Fluxo de Caixa (DFC) verticalizada, orientada pelo Conselho Federal de Contabilidade (CFC), pelos m\u00e9todos direto e indireto. O modelo foi testado [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3500,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[163],"tags":[57],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[166],"class_list":["post-3497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-43","tag-socializando-o-conhecimento","academias-nacional","edicoes-revista-edicao-43"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3497","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=3497"}],"version-history":[{"count":6,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3497\/revisions"}],"predecessor-version":[{"id":3512,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3497\/revisions\/3512"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/3500"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=3497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=3497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=3497"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=3497"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=3497"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=3497"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=3497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}