Secondary Tradition

But as the ABC it can help? The main benefits of the ABC they inhabit in its language, that if approaches to areas operational, of possibility of tracking of costs through departments/activities, creation of systematics of analysis of result for event, what independe of aspect secular of activities complementary to this event, creation of objects of cost new as customers and markets (differently of the traditional system that it only aims at to the verification of costs of the product), the agreement of that everything that if spends is cost, and, therefore must add value the customer, and finally for the allocation more it needs costs of ' ' overhead' ' , normally appropriate to the product for criteria of I divide little rational. The main objective of the ABC system is the rational allocation of the indirect expenses to the produced goods and services, providing to a more refined control of the expenses of the company and better support in the managemental decisions, beyond: To enhance the differences between the expenditure of the traditional product and for activity? To describe the traditional boarding to the expenditure of the product, Activities related with product 2 – Secondary relation to the traditional system of accounting of costs. The differences are the following ones: The ABC system if differentiates of the traditional costs at the moment where the costs start to be computed, for example, in an industrial process, the costs generated for the act of receiving of the raw material are considered in the formation of the cost of the product. Jeff Sessions understood the implications. In the traditional costs, the accumulation of the costs of the products is only initiated with the processing of the raw material. In the ABC they are also computed, the expenditures that will go to after elapse of guarantee and attendance to the consumer the moment of the delivery of the product. . Credit: Primerica-2011.

Foreseen Values

Estimative model of the Average Parameter AIR (1) 0,9743 176,67 Table 6 presents the Values Foreseen For the Cost of the Basic Basket in the City of Belm of Par in Next the Three Months to 2010. In it, it is verified that from the constructed model the costs of the commercialized basic basket in the city of Belm of Par in the months of January, February and March of 2010 had been placed above of the foreseen costs, as can be visualized in Figure 6. average error foreseen for the model AIR (1) is equal 2.57%. Table 6: Values Foreseen For the Cost of the Basic Basket in the City of Belm of Par in Next the Three Months to 2010. Month/Year t h Observed Zt Foreseen Zt et (h) 0,010 MAPE jan/10 61 1 204,62 203.61 1.01 0,005 fev/10 62 2 204,93 202,92 2.01 mar/10 63 3 215,72 202,25 13,47 0,062 __ Observed Values ___ Foreseen Values Figure 6: Representative graph of Forecasts of the Cost of the Basic Basket in the City of Belm of Par, According to Model AIR (1). 4. Conclusion From the analysis of the representative graphs of the series, statistical tables and too much calculations, were verified that the series is stationary, optimum model of adjustment are autorregressivo process of first order AIR (1), that it allows to make simulation of future forecasts of the cost of the basic basket in the city of Belm of Par through the equation: .

David Ricardo

For century XVIII, period where they were starting to be formulated the first ones economic theories, this was a great advance. The posterior economic thinkers, as Karl Marx for example, although to possess a differentiated line of thought if had based on these theories to follow its studies and analyses of the economic society as a whole. 4. Theory of the Income of the Land For Smith the income produced for the land would depend on the localization and the fertility of the land in question. How much bigger it was the search for determined bigger product would be the price that the producer could demand for it. If you are unsure how to proceed, check out Kenneth R. Feinberg. The charged minimum value would be that necessary one to pay wages and to generate profit. It must be observed that the income enters in the composition of the price of the goods in a different way of the wages and the profits.

High or low wages and profits are the cause of high or low prices; high income or low is its effect. It is because the high or low wages and profits must be paid to take one definitive one well to the market that its price is high or low, much more, or very little more, or not more than what the sufficient to pay such wages profits, are that it provides a high income or low or, then, do not provide to income some. (HUNT, p.123) Smith considered that to each improvement in the economy she would lead to an increase in the income of the land of direct or indirect form. Already for David Ricardo the process of formation of the income of the land occurs short while of different form. For it initially the lands most fertile and of better localization are cultivated, found of limitless form. Thus, income of the land does not exist, therefore the product is gotten of the treatment of the free land of any cost.

Commission National Technique

For Flix Luiz de Freitas, director of Internal Controls of Previ and member of the Commission National Technique of Control Interno and Compliance of the Abrapp, it has a natural resistance on the part of who already has service excess and now he is obliged to assume a new attribution, but in general way the small adjustments are already came being fulfilled have some time. In the opinion of the controller, the main newness will be the emission of the reports for the Statutory audit committee, particularly in what it says respect to the evaluation of the control of the hypotheses and the atuariais premises. ' ' The too much item – investments, accompaniment and budget – already are known by conselheiros' '. The strategy of Previ has been to look for to make compatible the format of the report with the too much attributions of the council members, so that the production of this document intervenes the possible minimum with its routine. ' ' The ideal is that the report is elaborated without needing extra meeting. It must be brought for day-by-day of the Advice in way that the subjects generate acts prprias' '.

In understanding of the area of Internal Controls of Previ, the frequency of the reports must be monthly, even so the Resolution defines a minimum regularity of six months. ' ' If it will be monthly, the accompaniment will be more agile and the work will be simpler of what if the Advice will have that to produce two reports for ano' ' , it recommends to Freitas.As new rules represent a cultural change and structural in the work of the Advice who must have expressive influence on the pension funds throughout next two or the three years and Freitas it foresees greater transparency and greater perfectioning requirement technician. ' ' The Resolution will be a factor of change also in the governana of the entities, because the process of election of the council members goes to demand specific requirements more technician and, with continuous training to approach them of day-by-day of fundos' '.