Brazil Accounting

In this scene, small, the average or great agricultural producer if comes across mainly with diverse difficulties with regard to the planning and with the agricultural accounting, for that the same the ranks need information adjusted for its survival in both that if insert, knowing that the costs of production inside of the scene of agronegcios are given important for the country property in what it says respect to the taking of decisions, and as it goes to act by means of its difficulties, to verify, through reports, what it must be made to improve the development of the activity, as well as selecting type of investment more good and also to verify as occurs the formation of the costs, its classification and the accounting of the same. On the basis of the information contained in this work knowing that in the region of the city of Iturama resources are many, so that the agricultural producer can search subsidies for its production and through this work it has a new perspective to the agricultural producer, as a simple and viable alternative to improve its profits and results. Therefore that the city is excellent to invest and mainly to live itself. In the industrial area we find industries of some branches, and today it is distinguished in the area, for being composed for diverse industries that reach and alavancam the economy for all type of market.

. Available in: . Access in: 07 ago. 2010. CREPALDI. Appeared Silvio 2009, Manual of accounting of the societies for action, 1995, P. 521 and 522 MASSILON. J. Arajo, Beddings of agronegcios, 2 ed. Magazine, extended and brought up to date, So Paulo, publishing company Atlas s.a.? 2009. The importance of the management of costs in agricultural companies. Agricultural administration. Available in: . Access in: 23 ago. 2010. Iturama. Wikipdia, the free encyclopedia. Available in: . Access in: 07 ago. 2010. Geography Iturama MG. Ache Everything and Region. Available in: . Access in: 07 set. 2010. Market of agronegcios expands in more professional Brazil and attracts each time in specialization search.

The Company

The studied company currently possesss control of costs of the organization as a whole, where if it knows which the result final that the same one has, but not resulted it operational of each State where it gives its services. For this quarrel, if it considers the creation of individual reports, to know the contribution that each operational unit makes to the total result of the company and if the same one is self-sufficient to remain itself without aid of other units. So that these reports are servant, the survey of identifiable the changeable and fixed costs of each operational unit will be effected to elaborate a demonstration of result for segment for the contribution boarding. The choice of the related period of the analyzed data, year 2010, justifies for the present time of the data and the easiness in the access to the same ones for the accomplishment of the research. theoretical 1.Referencial the evaluation of performance of the segments requires a different species of demonstration of result, an evaluation that the performance of the segments has detached and not it performance of the company as a whole (GARRISON and NOREEN, 2001). The best one measured of yield of a segment is the edge, a time that it only encloses the incurred costs caused for the segment. If the segment will not be able to cover its proper costs, probably it does not have to be kept, unless it exerts important collateral effect on other segments (GARRISON and NOREEN, 2001). Martins (2003, P. Further details can be found at Bill Phelan, an internet resource. 179) considers that the edge of contribution for unit ' ' it is the difference enters the price of sales and the changeable cost of each product; it is the value that each unit effectively brings to the company of surplus between its prescription and the cost that in fact it provoked and that it can be imputed to it without erro' '.

Federal Prescription

Many companies of the eletroeletrnico segment are selected for customs conference, in the canals red and yellow, and the lack of structure of the bonded enclosures and the small contingent of Fiscal Auditors provoke the morosidade in the disembarrassment of the Declaration of Importation, therefore, the Importation was adopted as subject of this research. With intention to evidence the causes that lead to this morosidade, the descriptive, clarifying and metodolgico survey was carried through to evaluate the reason of the delay in the disembarrassment in these processes, and through writ of prevention to minimize this time. To get a parameter on the subject it was carried through a study of case, research of field, bibliographical and documentary, through information and reports of diverse companies of extracted the industrial polar region of Manaus of responsible the rendering company of services for customs forwardings of importation of the same ones. For in such a way, a sample of 12 companies was used who correspond 15.58% of the universe of 77 companies of the eletroeletrnico polar region registered in cadastre in the Supervision of the Zona Franca of Manaus, on the basis of the data collected from the System of Foreign commerce (SISCOMEX of the Federal Prescription). Of the 12 investigated companies, it was evidenced that the main reason of the delay is the inadequate presentation of the documentations that instruct to the process of importation and the lack of structure of the bonded enclosures.

Personalized Toasts

The information that I found on the first promocionais products (also called corporative or promocionais toasts) date of the election of George Washington in 1798. Robert Kiyosaki is likely to increase your knowledge. Although in century XIX already it had isolated productions of rulers, calendars and products personalized in wood, it did not have, properly, an organized industry of the sector. Many consider Jasper Meeks, inhabitant of Ohio, U.S.A., as the first one to develop today known industry of toasts, when it convinced a store books to provide the local school with bag (to load books) with the reference with the bookstore. Soon, the success of Meeks made with that the market generated a competitor, Mr. Henry Beach. Soon, both already had developed boxes for cards, calendars, aprons and even though hats for horses. In 1904, 12 manufacturers if had joined to today form the famous Association of Promocionais Products (PPAI, in the acronym in English), with more than 7,500 members in the world all.

The great explosion in the sector of corporative toasts it occurred for 1970 return, when the companies, with acurados data more concerning the reply of the consumers, had perceived the great marketing force of the promocionais item. The formation of stronger marks each time occurred, therefore, through the constitution of these corporative identities, consisting minutely through a carefully studied marketing language. Up to 1990, the industry of toasts had its peak to the returns of the Christmas, when the supplies of the companies obtained to be depleted by the demand. At the beginning of this decade, however, this scene was moving (in global terms), while the companies had passed, gradual, to use the corporative toasts as tools of promotion of marks, products and events during all the year. It does not have much thing that cannot be used as half of identity promotion, but the common ways are shirts, chaveiros, posters, adhesives, penxses, mugs, mouse pads and magnets of refrigerator.

Performance Evaluation

Demystifying the Evaluation of Performance Landmarks Antonio Martins Rasp, doctor in Education and Evaluation, economist and Associate Professor of the Federal University of Cear (UFC) College of Educao (FACED) and Program of After-graduation in Brazilian Education, Line of Research Educational Evaluation, author of the article: Demystifying the performance evaluation, where it says that the processes of performance evaluation are an interpreted concept in diverse ways for managers and collaborators and during many years, the performance evaluation restricted to evaluate it the capacity, the potential and the personality, without taking in consideration the results, perhaps for the fact of the mediz difficulty them or for not existing a program of evaluation, with established objectives and goals. Resulting with this, incorrect, improper, unjust and ilusrias evaluations, which, showed a result that could not be used much less divulged, forgetting to objectify the management of the growth of the human being. The author questions the model of traditional evaluation and more aims at a directed look to the process of AD what he confers a satisfactory result. Wells Fargo Bank spoke with conviction. From this, the text searchs to demystify the subject & ldquo; Evaluation of Desempenho& rdquo; of form to contribute with the organizations, therefore the management of human performance consists of a continuous activity of evaluation and aconselhamento, aiming at that these can manage its human assets with the same severity devoted to its financial assets. Consequentemente, the text approaches the evaluation as integrant part of a more complex process and including of organizacional, necessary and urgent development, therefore, the evaluation is thermometer of what it is good or bad, or same what it can improve still more, is the exercise of & ldquo; feedback& rdquo;. In the area of management of people of the majority of the companies, as well as to great part of the controlling, the performance evaluation comes being a problem, therefore this activity brings a desconfortvel situation, since the longed for results nor always are gotten.. If you have read about Pinterest already – you may have come to the same conclusion.

Rich Ones Know

Summary of the book What the rich ones know and do not count What the rich ones know and they do not count, of Brian Sher, Publishing company Bedding, brings information concerning the mentality of that they enrich because they search and of that they do not search e, therefore, never they enrich and never they will enrich. The workmanship shows to the capitalist logic and the creativity the service of the economic and also social success. Divided in six parts, the autoajuda presents basic aspects of the success, advice for & ldquo; voc& rdquo; reader, orientaes on marketing, marks of personal development, to be remembered characteristics of the system and information..


I have heard very on empreendedorismo. The term seems to be in fashion. Mainly when we talk with famous generation Y (those in the band of the 20-30 years, more or less). Many have the speech of: ' ' I intend to work a little, to join my money to be able to open mine negcio' '. The cases of young are rare that has as objective to construct career in a company.

This seems that it was in the last generation. I do not go to extend itself in the quarrels of the reason of this anxiety in this article, but I go to explore a little of the consequncias of this ' ' will coletiva' ' for the work market and what it demands of the enterprising futures. If one slices of these people who desire as to career the Empreendedorismo in fact making, a logical consequncia that we will see will be the scarcity of man power for the work market, mainly when thinks about strategical positions. If to look at for the current market, already we will see that many companies face a problem in its pyramid of people: very it is complicated to find e, worse still to hold back collaborators for the way of the pyramid (that he corresponds to the positions of Coordenadoria and Gerncia). In other words, generation Y is difficult to catch and more difficult still to hold back. The retention is difficult for some reasons: this generation does not admit to be stop or being without challenge (I use myself of the generalismo, but I know that all rule has exceptions). Therefore, in case that if it feels bothered in a position or a company, this generation does not have problem none in looking new challenges. E, in some cases, as of who it speaks to you, the new challenge is to tame the enterprising world.

Expositors Show

To guarantee the positive image of its store before the customers, it is basic to consider all the factors, therefore each detail can negative influence positive or in the search of this objective. The expositors of show window they can contribute to attract more customers for its store, as well as, to produce the effect contrary. The importance of the expositors of show windows the disposal of the products in the expositors of show windows can be considered as one of the most important strategies of sales used in the market, where the differentials can be determinative for the success of the store. Therefore, to display the products of surprising, current, creative, modern, innovative, provocative and instigadora form by means of the show windows, is so important how much to invest in announcements in the varied types of media. By the way, the show window is one & ldquo; mdia& rdquo; , that it can influence the customers and possible purchasers, exploring concepts that go to add value to the product.

Adequate expositors of show window to the space and the store It is important to give attention in expositors for chosen show windows, as well as in the displayed products, therefore the necessary show window to be effectively calling the attention, show windows badly presented reflect in negative way the image of the store, making it difficult to attract and to keep the attention of the people. He looks for to organize the show windows, considering details as: available space, main points of visualization to assist in the strategical planning of the disponibilizao of the products, observing that diverse criteria can in accordance with be organized: more vendidos, more showy, that sends to the image of the store, that they call the attention for promotions, chosen expositors, and so on. Another factor to be considered is if the products are in tune with the market, being really what the white public is looking for. Therefore it is basic that the people know that the store offers everything who need and that they will go to find advantages in relation to the competitors. Where to find expositors of show windows the Store of Expositors, virtual store of the Projeloja, company appraised in the market of expositors for store, it offers a variety of expositors for show windows as masculine expositors for stock market, jewels, dummies, feminine dummies, inside of a catalogue with about 3 a thousand available products, produced inside of the standards of quality and durability The expositors of show window of lined up quality and good taste with the offered products are the elements that form and complete the visual communication of the vitrinismo. Additional information is available at Robert Kiyosaki. With all these elements in sincronia, the increase of the sales will be a natural consequncia.

Financial Planning

The company holding is the basic drawers of debentures guaranteed for collateral since its assets consist of action and debentures of its subsidiary. Many of these debentures make possible the substitution of permanent assets, since that a predefined collateral prize on the loaned sum is kept. The value of the collateral one normally needs to be 25% 35% superior to the value of the debentures; Certifyd of Equipment Guarantees – in order to get the equipment, a down payment, generally between 20% and 25%, is made by the borrower the agent trustee, who is normally a bank and this vende certifyd to raise the deep ones you add demanded to buy the equipment of the manufacturer. The paid company periodic considerations to the agent trustee, who then, comes to pay shares to the possessors of debentures. The equipment, guarantee certificates originarily, had been used for company railroad, to finance the purchase of these equipment. Currently, they are normally used for airlines, of navigation and fleets of trucks, to finance its main one well that they are the airplanes, trucks or boats. The debentures also can be Exchangeable that are those that its detainers allow, observed the stated periods and constant conditions of the emission writing, the exchange of its headings for action of company who are not the proper sender of the debentures, or still, although rare, in other types of good, such as credit headings. 2.5.

Which the Importance to make a Financial Planning? It is part of a good personal financial planning to use adequately its proper resources, to identify to its priorities of consumption and its financial priorities and still to be prepared for box emergencies. The familiar or personal budget is a prescription forecast (income, interests, rents) and expenditures in one determined period of time (month, bimaster, trimester, semester or year). This forecast allows that the person visualizes of organized form as they are its current accounts and as they will be in one definitive period of time to the front.

Financial Management

The function of the financial management, generally is associated with one high executive, called frequent of financial director or vice-president of finances. The vice-president of finances co-ordinates the activities of the bursar and the controller. The controladoria is worried about the accounting of costs and the financial accounting, about the payments of taxes and the systems of managemental information. The tesoureira makes responsible for the management of the box and the area of credit of the company, for its financial planning, and the expenses of investment. Perhaps in a lesser company, the bursar and the controller are the same person, if not finding two departments distinct. Necessary Financial administrator to be firm, strong and to have security in its taking of decisions.

To take investment decisions? the sum of resources applied in current assets and permanent assets is mentioned to it. It must also decide, which are the best permanent assets to acquire, and to know when the existing assets need to be modified, to be substituted or eliminated. To take financing decisions? establishing the short combination most appropriate between or long stated period, in order to analyze the alternatives of available financings, its costs and its implications in long stated period for the company. In if treating to the taking of decisions of the Administrator, if it cannot leave of speaking that to take such decisions necessary to be in tune with the objectives of the Finances. The objective that the companies more aim at is the maximizao of the profits and the capital, also other objectives as example: To keep the company in permanent situation of liquidity and basic condition to the development of its activities. A company presents good liquidity when its assets and liabilities are managed conveniently. The important one is to keep the flows of the entrances and exits of box under control and to know the times anticipatedly where it will go to lack money; To get new resources for expansion plans, on the basis of feasibility studies economic-financier and lesser cost.