Working Decisions

July 29, 2015

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For Frederico Menna Barreto Of times pra here, incrivelmente, in way to a globalizada economic crisis, we came in coming across with decisions of the Chamber and the Brazilian Senate, referring the labor laws, with the idea to favor the employee and to protect it of abuses supposedly practised by the companies who act in the Brazilian economy. Two classic examples of these decisions are (1) the Binding Abridgement n 04 of the Supreme Federal, referring Court to the taxable income of the additional one of inslaubridade, that leaves of being calculated on the basis of the national minimum wage and passes to be calculated on the basis of the remuneration of the employee and (2) recent decision of the House of representatives that approved the proposal of Constitutional Emendation 231/95 that it aims at reducing the hours of working of 44 for 40 weekly hours beyond increasing additional of overtime for 75% on the value/hour received for the employed. First, it fulfills to clarify, despite briefly, some concepts of the accounting in order to become to understand posterior referring analysis to the impact of these decisions. For the eyes of the accounting, cost is all the expense consumed efficiently in the production of good and/or services. Expenditure, on the other hand, is the expense expended indirectly in the production of good and/or services. As cost example, the remuneration of the employee of industry that works directly in the production of the good, either in the assembly, the manufacture, etc. can be cited Already the expenditure, can be considered the remuneration of the industry worker as the operator, the faxineira, that is, those employees who do not operate directly in the production of the industrialized good. For the formation of price of sales of a product or a service, the company works with a value capable to cover the cost and that still she can provide a result desired for the company.