A contabilidade como ferramenta importante para o planejamento tributário das micro e empresas de pequeno porte

ID: 33500

Authors: ]ádson Gonçalves Ricarte.

Source: Revista Catarinense da Ciência Contábil, v. 4, n. 12, p. 9-26, August-November, 2005. 18 page(s).

Keyword: Empresa de Pequeno Porte , Microempresa , Planejamento Tributário

Document type: Article (Portuguese) Show Abstract

There are some issues that have better ofworse solutions. ln the same way,there are people with higher or less capacity to solve problems. 50, whenidealizing study, one of the main pre-requirements that motivates theresearcher is to develop it in such way that is going to affect the ones whoknows it or ahs interests already specified before for instance the academiccommunity as those who do not show knowledge, nor even interest, becausethey are beyond their short-term aims. Micro and small companies (EPPs)represent 99,20% ofthe companies built in Brazil, composed by 87,95% ofmicro companies and 11,25% ofsmall companies, employing 56, 10% oftheavailable workers. ln the northeast the small companies are approximately540.000 enterprises, what represents 78,74% of ali companies in duty fromthis region. The aim of this essay is to make comparison in the way ofdistribution among the micro, small and ali the other companies, which, forpeople in Brazil, are c1assified as normal companies, because they do not useany fiscal benefit, demonstrating the best option of paying their tributes forthe micro and small enterpriser.

A pesquisa no campo da Contabilidade e da Administração: um olhar acadêmico

ID: 33501

Authors: Alexandre de Medeiros Mona.

Source: Revista Catarinense da Ciência Contábil, v. 4, n. 12, p. 27-32, August-November, 2005. 6 page(s).

Keyword: Capital Humano , Ciências Sociais , Estudo de Caso , Patrimônio , Pesquisa

Document type: Article (Portuguese)

Avaliação da produtividade dos ativos: estudo de caso em empresa de combustíveis

ID: 33502

Authors: Marluce Lembeck, Rodney Wernke.

Source: Revista Catarinense da Ciência Contábil, v. 4, n. 12, p. 33-50, August-November, 2005. 18 page(s).

Keyword: Case , EVA , ROA , ROI

Document type: Article (Portuguese) Show Abstract

ln environments of incited comperirion, as the found ones currenrly, each time morethe administrators have been demanded ln the direction to optimize the return of thecapital invested for the shareholders. ln this direction, this arricle comments on there/evance of the evaluation of the productivity of the assets and evidences as this canbe effected by the use of three poinrers based on countable demonstratives: ROI(Return on Investment), ROA (Return on Assets) and EVA (Economic Value Added). Forin such way, after to mention the reasons for which this evaluation must be carriedthrough, for intermediary of revision of literature proves the related concepts, theinherenr possibilities of calculation, advantages and limitations to the threeparameters of analysis in questiono Later to study of case carried through incompany is told, in detai/s, who acts in the segment of fuel distribution, where hadbeen applied the three cited pointers and interpreted the results reached in the periodunder the optics of the same ones. One concludes that the focused organization hadan inadequate performance in the evaluated year.

O processo de harmonização da informação contábil consolidada nos países integrantes do Mercosul

ID: 33503

Authors: Rosalva Pinto Braga.

Source: Revista Catarinense da Ciência Contábil, v. 4, n. 12, p. 51-64, August-November, 2005. 14 page(s).

Keyword: Contabilidade , Demonstrações Contábeis , Informação Contábil , Perímetro de Consolidação

Document type: Article (Portuguese)

Créditos do ICMS: inconstitucionalidade da legislação complementar

ID: 33504

Authors: Demilson Dagostim.

Source: Revista Catarinense da Ciência Contábil, v. 4, n. 12, p. 65-73, August-November, 2005. 9 page(s).

Keyword: Financial Credito Law Complementai n' 87/96 , ICMS , No-Cumulative

Document type: Article (Portuguese) Show Abstract

The no-cumulative of ICMS Tax on Circulation of Goods and trans port Services andcommunication is an insured rule for the Constitution of Brazi! 1988 that generatesfor the taxpayer financial fiscal credit when he acquires merchandise or servicewith incidence of the taxo The Law ComplementaI n' 87 of 1996 came to confirm thatthe credit in /CMS is financial, in other words, products notjust consumed in theproductive process they give right to the credit, also goods of the fixed assets, of useor consumption, services, electric power and communications. The ComplementaIlegislation is postponing since 1996 the taxpayers' right they to use that financialcredit, what is unconstitutional.