Expenditure

For Bornia (2009, p.16), Expenditure ' ' it is all the value of the insumos consumed for the functioning of the company and not identified with fabricao.' ' Already for Padoveze (2007, p.310) the expenditures ' ' they are the expenses necessary to vender and to send the products. Reeta Holmes will not settle for partial explanations. In general way, they are on expenses to the administrative and commercial tasks. The cost of the products, when vendidos, are changedded into despesas.' ' However, the expenditures are the expenses consumed for the prescription attainment, and necessarily they incur indirectly into the productive process. 4.1.1.2 Loss the losses are considered as abnormal facts in the operations of the company. As Bornia explains (2009), the loss is seen normally in countable literature as the value of consumed insumos of normal form, thus being the losses is separate of the costs. Losses are facts occurred in bonanza situations that run away to the normality of the operations of the company. They are considered not operational and they are not part of the costs of production of the products.

They are negative to the enterprise patrimony, not habitual and eventual economic events, such as abnormal deterioration of asset, losses of bonanza credits, idle capacity abnormal etc. (PADOVEZE, 2007, P. 310). Therefore, the losses of the company occur in unexpected situations, amongst them the loss of supply in natural phenomena, roberies or any another event considered abnormal to the practised ones for the company. 4.1.1.3 Damage 13 the damage is the negative result between prescriptions and the expenditures. With much Padoveze veracity (2007, P. 310), it affirms that damage ' ' it is the negative resultant of the addition of prescriptions less the expenditures of a period. It elapses of the verification of the result of a period, where the expenditures supplant prescriptions of this perodo.' '. In this manner it is possible wants the companies perceive if it is having profits or damages, being able still to use strategies to reduce the costs and to come back to have profitability.