Enquanto o centro propulsor do momento que vivemos é a tecnologia…
A SUCESU Minas realiza a 37ª edição da Inforuso, uma jornada incrível de conhecimento que totalizou 120 horas de palestras, painéis, bate papos, demonstrações de metodologias e tecnologias emergentes. Mauro Carrusca é o VP de AgTech, e estruturou, juntamente com sua equipe, 2 trilhas e 9 paineis para discutir com produtores, agtechs (startups do setor do agro), entidades, investidores e importantes componentes da cadeia produtiva deste setor que movimenta mais que um quarto do nosso PIB.
Mauro Carrusca
04/12/2015
Aumentou a complexidade do cenário. Tragédias ambientais como a ocorrida em Mariana-MG, que revelou o quanto estamos despreparados para acidentes dessa natureza, a insegurança mundial devido ao terrorismo – vide ataques recentes em Paris e em Mali (África), a crise no abastecimento de água que vem afetando não só o Brasil, mas vários lugares do planeta. Como se não bastasse, ainda vemos a posição arbitrária de algumas nações, que resistem em contribuir para minimizar a emissão de gases de efeito estufa (CO2) que ajudam a agravar o aquecimento global, tema destaque da 21ª Conferência do Clima (COP 21- Paris, dez/2015). E por aí vai. Porque a lista é extensa.
Hoje o Brasil atravessa um momento político instável e isso tem refletido de forma contundente na economia. Vivemos o pior ambiente econômico dos últimos 25 anos, de acordo com o “Indicador de Clima Econômico” elaborado em parceria pelo instituto alemão Ifo e a Fundação Getulio Vargas, divulgado em novembro/2015. As crises política e econômica já estão dando dor de cabeça suficiente para empresários e gestores, mas, infelizmente, outras ameaças e pressões se avolumam no horizonte.
Por que estamos colocando estes fatos, sobre os quais muitas vezes as empresas não têm como atuar? Porque as empresas não são ilhas. Pelo contrário, estão imersas neste turbulento oceano e, para sobreviverem, se expandirem e manterem-se competitivas, precisam inovar, rever seus processos e sua gestão, reposicionar sua marca e repensar até mesmo o próprio modelo de negócios.
Mas inovar não é fácil. Inovar é estar predisposto a errar, sacudir a poeira e tentar novamente.
Infelizmente, quando se pensa em inovação, vem logo à cabeça a criação de produtos “fora de série” ou mesmo a solução de algum problema de uma maneira muito original ou inusitada. Em minha opinião, isso é um grande equívoco. Inovar tem muito a ver com simplicidade. Grandes inovações saíram de ideias simples, baratas e eficientes. Por exemplo, o escorredor de arroz foi inventado no final da década de 50 por uma dona de casa brasileira, que decidiu juntar uma bacia a uma peneira de plástico, impedindo assim que os grãos caíssem na pia quando a água usada para lavar o arroz é jogada fora.
Criar as ideias e transformá-las em resultados não é tarefa fácil. Escrevi isso em meu artigo anterior (Inovar não é trivial) e repito aqui por achar importante frisar esse aspecto da jornada da inovação. Entendo que, não ter medo de errar, encarar riscos, ter persistência, resiliência e ousadia, que são características fundamentais do empreendedor, são competências requeridas também na estrada da inovação. Em outras palavras, a inovação e empreendedorismo caminham juntos.
Não basta não ter medo de errar. Para que inovações sejam colocadas em prática, é necessário que o ambiente organizacional também seja inovador, caso contrário se perde muito tempo e energia e o esforço pode representar uma “corrida de ratos”, onde as inovações se tornam inócuas e não raro perdem o timing. A criação de cultura da inovação e uma gestão mais inclusiva e colaborativa permitem o desenvolvimento de inovações de valor para o negócio e/ou o surgimento de outros negócios promissores.
Persistência é uma atitude daquele que não desiste. Segue rumo aos objetivos sem pensar em dificuldades ou fracassos anteriores. A persistência é uma das principais virtudes dos inovadores.
No mundo da inovação encontrar obstáculos é muito comum, superá-los é para poucos, por isso ser resiliente é muito importante. Resiliência é um aspecto psicológico definido como a capacidade de o indivíduo lidar com problemas, superar obstáculos ou resistir à pressão de situações adversas – choque, estresse etc. – sem entrar em surto psicológico. Ser inovador exige coragem, ousadia, ir além dos outros, sair do padrão, assumir uma atitude que não é tomada por qualquer um. É preciso personalidade e o ímpeto de querer fazer diferente.
Todas essas características facilitam os caminhos para a inovação, mas não são suficientes para transformar a inovação em realidade. Particularmente, não acredito somente em inovações capitaneadas pelos professores pardais ou pelos gênios solitários. A revolução digital que estamos vivenciando nos mergulhou em um mundo mais colaborativo, onde o conhecimento perdeu sua fronteira física. Podemos afirmar que a arte de inovar não cabe a um único indivíduo. Engana-se quem pensa que a figura do inovador está intrinsecamente ligada à do executivo ou presidente da empresa (ou ao gerente de inovação ou cargo que o valha).
A ordem do dia é a gestão participativa. Os colaboradores de hoje devem ser tratados e se sentir como acionistas da empresa. Protagonistas para o desenvolvimento, crescimento e consequente sucesso da organização. Acredito que a figura do líder é incentivar, patrocinar, propiciar condições para que seus subordinados se sintam realizados em seu trabalho, dar espaço para que as ideias fluam e sejam criadas (e incrementadas, melhoradas por outras pessoas). É agregar pessoas que, como ele, tenham atitude para encarar este desafio e viver este sonho. É também reconhecer que inovar é muitas vezes realizar alguma coisa que para nós é inédito (nossa empresa, departamento, segmento ou nós como indivíduos), mesmo que para outros não o seja.
Não tenha dúvidas, inovar não é tarefa para qualquer um. Exige muita dedicação e vontade de fazer acontecer. Implicará em vários erros, o caminho é difícil e tortuoso, mas o resultado é fantástico.
Agora pense:
Qual foi a última vez que você fez alguma coisa pela primeira vez? E quando você cedeu seu tempo para ajudar ou compartilhar um novo conhecimento com um colega? Qual foi seu último abraço afetuoso na pessoa com quem você compartilha sua vida?
Como já disse, inovar é antes de tudo ATITUDE.
Tags: Inovação, colaboração, criatividade, empreendedorismo, pensamento inovador, ambiente inovador, plataforma KER, empreendedorismo, cultura da inovação
Mauro Carrusca – Engenheiro Eletrônico, especialista em Inovação, Design Thinking e Empreendedorismo pelo Babson Executive and Enterprise Education (EUA). CEO da CARRUSCA INNOVATION, Diretor da SUCESU Minas, Consultor da FGv e SEBRAE e Prof. do IBMEC. Anteriormente executivo e consultor da IBM BRASIL e IBM Estados Unidos. Idealizador da Plataforma KER, colunista da revista Inteligência em Foco e do portal Banco Hoje. Escritor e conferencista em eventos nacionais e internacionais.
Nota do autor: Fruto de vários anos de desenvolvimento, a Plataforma KER implanta na organização um ambiente inovador. Tem como foco a criação de uma cultura da inovação através de uma gestão mais horizontal, colaborativa e inclusiva, sem perder a governança.
Aqui você receberá nossos artigos e convites para eventos.
Após palestrar no Megaleite, o maior evento de pecuária leiteira do Brasil, Mauro Carrusca concedeu entrevista ao Canal Terra Viva do Grupo Band. Carrusca fala sobre o sucesso do projeto Ideas for Milk que já está em sua quarta edição.
Matéria publicada no site do Diário do Comércio, no dia 17/01/2020.
Em defesa da Embrapa como alavanca de desenvolvimento da agricultura brasileira, Mauro Carrusca expressou sua opinião sobre a não inclusão da Embrapa na lista de privatizações do governo, no Diário do Comércio, no dia 17 de janeiro/20.
Por transitar em diversos segmentos e cadeias produtivas do agro e por ser parceiro da Embrapa Gado de Leite no movimento Ideas For Milk, há 4 anos, Carrusca destaca o valor da Embrapa não somente na pesquisa científica, mas no apoio a todo o ecossistema da agricultura e pecuária brasileira. Por isso, defende a importância de ter essa instituição como instrumento estratégico de governo.
O movimento Ideas For Milk é um exemplo de projeto inovador da Embrapa que nasceu para melhorar a eficiência de toda cadeia produtiva do leite e que conseguiu reunir de forma pioneira um ecossistema composto de
produtores, distribuidores, agroindústria, pesquisadores, veterinários, zootecnistas, investidores, empresários e startups.
O Sindicato Rural de Lima Duarte promoverá em 29 de setembro do 13º Grande Encontro de Produtores Rurais de Lima Duarte, Olaria, Pedro Teixeira e região, em Lima Duarte.
O evento reunirá produtores, lideranças e a comunidade para discutir o novo sistema sindical, administração rural, autogestão para determinação do preço do leite e terá uma palestra de inovação de Mauro Carrusca.
Informações: Sindicato Rural de Lima Duarte (32)3281-1220
Mauro Carrusca ministrará, no dia 2 de agosto, a palestra “O seu mundo vai desaparecer”, durante o Encontro de Presidentes de Sindicatos dos Produtores Rurais, promovido pela FAEMG – Federação da Agricultura e Pecuária do Estado de Minas Gerais.
O evento será no Hotel Ouro Minas, em Belo Horizonte, e discutirá cenários e perspectivas do agronegócio. Mauro Carrusca foi convidado para abordar as transformações tecnológicas que estão desafiando a todos a lidar com questões econômicas, sociais e comportamentais completamente novas, em um ambiente de mudanças extremamente rápidas, exigindo um pensamento inovador e um novo mindset do produtor rural.
This can require more time and resources to ensure that transactions are properly recorded and recognized. Now, let’s consider a scenario where you prepay rent for your office space for the entire year on January 1st. With deferral accounting, you don’t recognize the entire expense in January but instead defer it over the course of the year. This approach helps distribute expenses evenly over the year and provides a more accurate financial picture for each period. The cash received before the revenue is earned per accrual accounting standards will thus be recorded as deferred revenue.
- Deferrals are adjusting entries that delay the recognition of financial transactions and push them back to a future period.
- This material has been prepared for informational purposes only, and should not be relied upon for tax, legal, or investment purposes.
- This is crucial for informed decision-making, financial planning, and compliance with accounting standards.
- Accrual accounting and deferral accounting are two methods used to record financial transactions.
- Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years.
Money is spent only once each 6 months, but the expense is allocated to each month by enter an adjusting journal entry in the books. The company has an option of paying its insurance policy once per year, twice a year (2 installments) or monthly (12 installments). To get a proper matching of expense to the period we spread each 6-month payment equally over the period the insurance policy covers. The effect of this is to match accrual and deferral the appropriate expense with the month it relates to. The accounting system has the built-in capability to handle these items with little human intervention, creating appropriate journal entries, and posting thousands of transactions with little effort. Crunching numbers before double and triple-checking them for accuracy might once have seemed like an efficient way to track and record expenses, but those days are long gone.
Q: How does revenue recognition differ between accrual and deferral accounting?
This deferral can impact the company’s financial position and overall profitability. Deferral accounting refers to the practice of postponing the recognition of revenue or expenses until a later period. This approach is different from accrual accounting, which recognizes revenue and expenses when they are incurred, regardless of when cash is exchanged. Accrual accounting is a method of recognizing revenue and expenses when they are incurred, rather than when cash is exchanged. This means that revenue is recognized when it is earned, rather than when it is received, and expenses are recognized when they are incurred, rather than when they are paid.
Computers can do many things, but the process of preparing financial statements requires professional judgment. Deferred revenue is most common among companies selling subscription-based products or services that require prepayments. When the bill is received and paid, it would be entered as $10,000 to debit accounts payable and crediting cash of $10,000.
Expense recognition principle
By understanding the impact that these methods have on financial decision-making, you can make informed choices that align with your business objectives. Deferral accounting can also make it more difficult to align with the matching principle in financial reporting, which can impact the accuracy https://business-accounting.net/ of a company’s financial statements and lead to misrepresentation of their financial health. Deferrals occur when the exchange of cash precedes the delivery of goods and services. When the University is the provider of the service, we recognize a liability entitled Deferred Revenue.
Fiscal Year 2023 Accrual and Deferral Process
This approach also helps with comparing financial statements from different periods. Accruals and deferrals follow the Matching Principle and the Revenue Recognition Principle. Deferred expenses are expenses paid to a third party for products or services, but that won’t be recorded until after the products or services have been delivered. As you now know, choosing between accrual and deferral accounting methods can have a significant impact on your financial reporting and decision-making processes. Accurate revenue and expense recognition is essential for effective budgeting, forecasting, and goal setting. The main advantage of deferral accounting is that it can simplify the accounting process.
So that their balance does not appear in the financial statement relevant to a different financial period. To determine which approach suits your business best, consider factors such as industry norms, legal requirements, investor expectations, and internal reporting needs. It may also be helpful to consult with an experienced accountant who can analyze your specific situation and guide you towards the most appropriate method.
Like accruals, deferrals also have a critical role in ensuring financial statement reporting is kept accurate, consistent, and transparent for investors. The handling of prepaid expense deferrals and expense accruals will be consistent with the last seven fiscal years. General Accounting processes all prepaid expense deferrals and accruals for all of Drexel University and its subsidiaries. Therefore, always consult with accounting and tax professionals for assistance with your specific circumstances. Many companies use an accounts receivable subsidiary ledger to keep track of each individual customer.
Some companies make adjusting entries monthly, in preparation of monthly financial statements. Under the expense recognition principles of accrual accounting, expenses are recorded in the period in which they were incurred and not paid. If a company incurs an expense in one period but will not pay the expense until the following period, the expense is recorded as a liability on the company’s balance sheet in the form of an accrued expense. When the expense is paid, it reduces the accrued expense account on the balance sheet and also reduces the cash account on the balance sheet by the same amount.
The accrual of revenues or a revenue accrual refers to the reporting of revenue and the related asset in the period in which they are earned, and which is prior to processing a sales invoice or receiving the money. An example of the accrual of revenues is a bond investment’s interest that is earned in December but the money will not be received until a later accounting period. This interest should be recorded as of December 31 with an accrual adjusting entry that debits Interest Receivable and credits Interest Income.
Grouch receives a $3,000 advance payment from a customer for services that have not yet been performed. Its accountant records a deferral to push recognition of this amount into a future period, when it will have provided the corresponding services. Ultimately, the choice between accrual and deferral accounting will depend on the specific needs and goals of your business. Consider the advantages and disadvantages of each approach, and consult with a professional accountant to determine which method is best suited for your business.
Implementing accrual or deferral in your business requires proper documentation, meticulous record-keeping, and adherence to generally accepted accounting principles (GAAP). It’s essential to consult with an experienced accountant to ensure compliance with relevant regulations. Accurate record-keeping is essential for accrual or deferral implementation as it allows for easy identification and allocation of revenues and expenses over time. Remember that there isn’t a one-size-fits-all answer; what works for one business may not work for another. Choosing between accrual and deferral accounting requires careful consideration based on your unique circumstances and goals. Accrual and deferral are two fundamental concepts in accounting that play a crucial role in ensuring accurate financial reporting.
This can require more time and resources to ensure that transactions are properly recorded and recognized. Now, let’s consider a scenario where you prepay rent for your office space for the entire year on January 1st. With deferral accounting, you don’t recognize the entire expense in January but instead defer it over the course of the year. This approach helps distribute expenses evenly over the year and provides a more accurate financial picture for each period. The cash received before the revenue is earned per accrual accounting standards will thus be recorded as deferred revenue.
- Deferrals are adjusting entries that delay the recognition of financial transactions and push them back to a future period.
- This material has been prepared for informational purposes only, and should not be relied upon for tax, legal, or investment purposes.
- This is crucial for informed decision-making, financial planning, and compliance with accounting standards.
- Accrual accounting and deferral accounting are two methods used to record financial transactions.
- Harold Averkamp (CPA, MBA) has worked as a university accounting instructor, accountant, and consultant for more than 25 years.
Money is spent only once each 6 months, but the expense is allocated to each month by enter an adjusting journal entry in the books. The company has an option of paying its insurance policy once per year, twice a year (2 installments) or monthly (12 installments). To get a proper matching of expense to the period we spread each 6-month payment equally over the period the insurance policy covers. The effect of this is to match accrual and deferral the appropriate expense with the month it relates to. The accounting system has the built-in capability to handle these items with little human intervention, creating appropriate journal entries, and posting thousands of transactions with little effort. Crunching numbers before double and triple-checking them for accuracy might once have seemed like an efficient way to track and record expenses, but those days are long gone.
Q: How does revenue recognition differ between accrual and deferral accounting?
This deferral can impact the company’s financial position and overall profitability. Deferral accounting refers to the practice of postponing the recognition of revenue or expenses until a later period. This approach is different from accrual accounting, which recognizes revenue and expenses when they are incurred, regardless of when cash is exchanged. Accrual accounting is a method of recognizing revenue and expenses when they are incurred, rather than when cash is exchanged. This means that revenue is recognized when it is earned, rather than when it is received, and expenses are recognized when they are incurred, rather than when they are paid.
Computers can do many things, but the process of preparing financial statements requires professional judgment. Deferred revenue is most common among companies selling subscription-based products or services that require prepayments. When the bill is received and paid, it would be entered as $10,000 to debit accounts payable and crediting cash of $10,000.
Expense recognition principle
By understanding the impact that these methods have on financial decision-making, you can make informed choices that align with your business objectives. Deferral accounting can also make it more difficult to align with the matching principle in financial reporting, which can impact the accuracy https://business-accounting.net/ of a company’s financial statements and lead to misrepresentation of their financial health. Deferrals occur when the exchange of cash precedes the delivery of goods and services. When the University is the provider of the service, we recognize a liability entitled Deferred Revenue.
Fiscal Year 2023 Accrual and Deferral Process
This approach also helps with comparing financial statements from different periods. Accruals and deferrals follow the Matching Principle and the Revenue Recognition Principle. Deferred expenses are expenses paid to a third party for products or services, but that won’t be recorded until after the products or services have been delivered. As you now know, choosing between accrual and deferral accounting methods can have a significant impact on your financial reporting and decision-making processes. Accurate revenue and expense recognition is essential for effective budgeting, forecasting, and goal setting. The main advantage of deferral accounting is that it can simplify the accounting process.
So that their balance does not appear in the financial statement relevant to a different financial period. To determine which approach suits your business best, consider factors such as industry norms, legal requirements, investor expectations, and internal reporting needs. It may also be helpful to consult with an experienced accountant who can analyze your specific situation and guide you towards the most appropriate method.
Like accruals, deferrals also have a critical role in ensuring financial statement reporting is kept accurate, consistent, and transparent for investors. The handling of prepaid expense deferrals and expense accruals will be consistent with the last seven fiscal years. General Accounting processes all prepaid expense deferrals and accruals for all of Drexel University and its subsidiaries. Therefore, always consult with accounting and tax professionals for assistance with your specific circumstances. Many companies use an accounts receivable subsidiary ledger to keep track of each individual customer.
Some companies make adjusting entries monthly, in preparation of monthly financial statements. Under the expense recognition principles of accrual accounting, expenses are recorded in the period in which they were incurred and not paid. If a company incurs an expense in one period but will not pay the expense until the following period, the expense is recorded as a liability on the company’s balance sheet in the form of an accrued expense. When the expense is paid, it reduces the accrued expense account on the balance sheet and also reduces the cash account on the balance sheet by the same amount.
The accrual of revenues or a revenue accrual refers to the reporting of revenue and the related asset in the period in which they are earned, and which is prior to processing a sales invoice or receiving the money. An example of the accrual of revenues is a bond investment’s interest that is earned in December but the money will not be received until a later accounting period. This interest should be recorded as of December 31 with an accrual adjusting entry that debits Interest Receivable and credits Interest Income.
Grouch receives a $3,000 advance payment from a customer for services that have not yet been performed. Its accountant records a deferral to push recognition of this amount into a future period, when it will have provided the corresponding services. Ultimately, the choice between accrual and deferral accounting will depend on the specific needs and goals of your business. Consider the advantages and disadvantages of each approach, and consult with a professional accountant to determine which method is best suited for your business.
Implementing accrual or deferral in your business requires proper documentation, meticulous record-keeping, and adherence to generally accepted accounting principles (GAAP). It’s essential to consult with an experienced accountant to ensure compliance with relevant regulations. Accurate record-keeping is essential for accrual or deferral implementation as it allows for easy identification and allocation of revenues and expenses over time. Remember that there isn’t a one-size-fits-all answer; what works for one business may not work for another. Choosing between accrual and deferral accounting requires careful consideration based on your unique circumstances and goals. Accrual and deferral are two fundamental concepts in accounting that play a crucial role in ensuring accurate financial reporting.
Inovação está ligada a insights, ao ambiente, criatividade, propósito, colaboração e ao fracasso.