Undoing a Misunderstanding: Discussing the Differences Between Profits and Surpluses

Authors

  • Airton Cardoso Cançado Universidade Federal do Tocantins
  • Maria de Fátima Arruda Souza Universidade Federal do Tocantins - UFT
  • Jacqueline Elisa Furtado Barreto de Carvalho Universidade Federal do Tocantins - UFT
  • Helga Midori Iwamoto Universidade Federal do Tocantins - UFT

DOI:

https://doi.org/10.21118/apgs.v5i1.4431

Keywords:

Lucros, Sobras, Cooperativismo

Abstract

This paper deals with the conceptual differentiation between mercantile business results (profits) and the results of cooperatives (surplus). This difference is important once the treatment given to both types of results, profits and surplus, may generate some confusion and lawsuits. The work is highly theoretical and aims to contribute to build a cooperative theory. It begins with the definition of profit and goes to the definition of surplus. After defining the terms, their origins and their destinations within organizations, comparisons are made to point out the differences between them. As a result we can see a significant difference between the origin and application of the results in businesses and cooperatives, i.e. between profits and surplus.

Keywords: profit, surpluses, cooperatives.

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Author Biographies

Airton Cardoso Cançado, Universidade Federal do Tocantins

Doutor em Administração (UFLA), Professor da Universidade Federal do Tocantins - UFT do Programa de Pós-graduação em Desenvolvimento Regional e do Curso de Administração e Membro do Núcleo de Economia Solidária - NESol/UFT.

Maria de Fátima Arruda Souza, Universidade Federal do Tocantins - UFT

Mestre em Educação (UFSC), Professora do Curso de Administração e Coordenadora do Núcleo de Economia Solidária da Universidade Federal do Tocantins.

Jacqueline Elisa Furtado Barreto de Carvalho, Universidade Federal do Tocantins - UFT

Graduada em Administração pela Universidade Federal do Tocantins.

Helga Midori Iwamoto, Universidade Federal do Tocantins - UFT

Mestre em Administração, professora do Curso de Administração e Membro do Núcleo de Economia Solidária da Universidade Federal do Tocantins - UFT.

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Published

2013-01-31

How to Cite

Cançado, A. C., Souza, M. de F. A., Carvalho, J. E. F. B. de, & Iwamoto, H. M. (2013). Undoing a Misunderstanding: Discussing the Differences Between Profits and Surpluses. Administração Pública E Gestão Social, 5(1), 28–33. https://doi.org/10.21118/apgs.v5i1.4431

Issue

january-march 2013: 5(1), 01-42

Section

Articles

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