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Impulso = TABLE 1
The Conventional and Proposed Measurement Systems
= Área sob a curva Conventional Measurement Proposed Measurement

O Impulso em Física tem como unidade de medida o Newton, N, que se [Wealth W and Income ∆W] [Momentum Ẇ and Impulse ∆Ẇ]
expressa por Kg m/s. (Balance Sheet) (Balance Sheet)
Wealth Statement as of 1/1/87 Momentum Statement as of 1/1/87
Importa ter presente na Física as denominadas “Conservation Laws”. As Cash $150 Sales $125/mo
interacções podem provocar alterações nos objectos/partículas (“things”). Receivables 300 Cost od Sales -85/mo
Todavia, alguns objectos/partículas (“things”) não são alterados pelas inte-
racções. Diz-se, então, que eles são conservados (“conserved”). As partícu- Inventories 450 Operating Expenses -10/mo
las de um sistema isolado (“isolated system”) interagem entre si – prova- Fixed Assets 900 Depreciation -5/mo
velmente de forma intensa -, mas não com o ambiente externo. A Massa, o TOTAL ASSETS $1,800 Interest Expenses -5/mo
Momento e a Energia de um sistema isolado são conservados. As Leis da Payables -400 Income Taxes -8/mo
Conservação (“Conservation Laws”) constituem a base para a solução de
um novo e poderoso problema estratégico, designadamente, Loans -500 NET MOMENTA $12/mo
OWNERS’ EQUITY 900
Valor Final (“Final Value”) = Valor Inicial (“Inicial Value”) Less: Owners’ Net Contribution 600
NET WEALTH $300
A conservação do momento (“conservation fo momentum”) num sistema
isolado é uma consequência da Terceira Lei de Newton (“Newton’s Third (Change Sheet) (Change Sheet)
Law”) Income Statement for 1987 Impulse Statement for 1987
Sales $1.800 New Product Introduction (4/1/87) $5/mo
Cost of Sales -1.200 Its Tax Effect (4/1/87) -2/mo
ANEXO 4 – UM EXEMPLO DE APLICAÇÃO DA “MOMENTUM ACCOUN-
TING” À GESTÃO POR OBJECTIVOS COM BASE EM IMPULSOS Operating Expenses -180 New Product Introduction (7/1/87) 10/mo
Depreciation -60 Operating Staff Addition (7/1/87) -10/mo
Ninguém melhor que Ijiri pode explicar a sua “Momentum Accounting” Interest Expenses -60 Mfg Cost Cutting (10/1/87) 5/mo
aplicada à Gestão por Objectivos numa empresa, inclusivamente com o Income taxes -120 Its Tax Effect (10/1/87) -2/mo
recurso a uma ilustração. Yuji Ijiri, no artigo intitulado “Momentum Accoun- NET INCOME $180 NET IMPULSES $6/mo
ting and Managerial Goals on Impulses”, publicado na Management Scien-
ce, Feb 1988, Vol 34, Issue 2, pp 160-66, escreveu (sem tradução): (Change Sheet) (Change Sheet)
Wealth Statement as of 12/31/87 Momentum Statement as of 12/31/87
Cash $200 Sales $175/mo
…………………….“ Receivables 360 Cost of Sales -115/mo

1. Momentum Accounting Inventories 600 Operating Expenses -20/mo
Fixed Assets 840 Depreciation -5/mo
Conventional accounting measures "wealth," positive (assets) or negative TOTAL ASSETS $2.000 Interest Expenses -5/mo
(liabilities). It measures wealth not in isolation as in single-entry bookkee- Payables -420 Income Taxes -12/mo
ping but in relation to "income' that every change in net wealth is explai-
ned or accounted for by revenue or expense items that are considered to Loans -500 NET MOMENTA $18/mo
responsible the In this wealth W and income ∆W are linked OWNERS’ EQUITY $1.080
together under a double-entry framework. Less: Owners’ Net Contribution 600
Momentum accounting measures various income momenta, or "momenta" NET WEALTH $480
for short. Momenta are measured as a time rate of change in wea1th, na-
mely dW/dt or Ẇ. If wealth measurements are analogous to odometer rea-
dings, momentum measurements are analogous to speedometer readings. In this table, wealth statement and momentum statement are shown as the
Momentum differs from income in that income is a change in wealth betwe- balance the respective and income and
en two points in time while momentum is a time rate of change in wealth at impulse state
a given point in time. Two time points must be specified to define income
while one time point is enough to specify momentum. Hence, just like
wealth, momenta can be "inventoried" at any given point in time and listed in net net he
a "balance sheet."
Momentum accounting measures momenta not in isolation as in single-
entry bookkeeping but in relation to "impulses" ∆ which account for chan- dollars, momenta are a time-rate in the
ges in net momenta. (The term was borrowed from Newtonian mechanics monetary per is as an
which relates with momentum under the principle of impulse and example; for some managerial uses a different time period such as quarter,
momentum.) Impulses describe reasons for momentum changes just as week or even day be he choice of the period is
income describes reasons wealth changes. Hence, the same double- a matter of expression, just as stating an amount in cents , dollars,
entry framework can be applied to both wealth accounting and momentum thousands of dollars or millions of dollars does not change the amount. The
accounting, as shown in Table 1 which contrasts financial statements choice has nothing to do with the frequency of measurements or journal
the two using example. entries.

during the
period (although some may