O conceito de produção na contabilidade social: uma contribuição crítica

This article discusses the theoretical foundations of the concept of production of ONU’s National Accounting System, demonstrating that it is constructed upon ad hoc formulations. To start with, the distinction between intermediate consumption and workers’ consumption at the working site seems arbitrary. Second, because public goods are not marketable, their inclusion in the productive sphere seems inconsistent. Third, considering commerce as a productive activity implies difficulties, such as identifying its product and its utility to consumers. In addition, it seems problematic to explain the origins of the gains of exchange, which requires the pre classical theory of profits of alienation, considered unacceptable even by neoclassical authors. Finally, neither the definition of financial intermediaries and real estate “services”, nor their revenues seem to be acceptable, since from a neoclassical perspective interests and ground rent are derived from joint production of labor, capital and land.