STRUCTURING OF THE SALE PRICE TO COMPETITIVE MARKET
CUSTOS INDUSTRIAIS, COMERCIAIS E DE SERVIÇOS
REPORTS, ANALYSIS AND CONTROLS
Cost reports prepared properly are better instruments for decision-making.
These reports demonstrate the essential data immediately, going straight to the point, without delay and effort to improving the efficiency and cost reduction.
The preparation of these reports, requires much technical knowledge of the Costs Adviser, as well as, maturity, lived experience and focus.
A system of costs should reflect the manufacturing procedure, the processes and the company's manufacturing methods, in particular, and the purpose for which it is intended in a simple, straightforward and simplified.
When designing a system, the Cost Consultant should have knowledge about various types of financial disbursement and appropriation, as well as their respective natures, inventory control, machine types and mechanism of production and others related to other manufacturing company.
Don't waste your time using "a Copy" of cost system from another company, even making those customary "adaptations" thinking it will solve the problem.
It will be a waste of money in vain
A satisfactory costs system is a result of several meetings of ideas, between the Costs Adviser and the administration of the company.
Always seek objectivity and simplicity on the reality of the company and the market.
We cannot forget the existence of various methods of costs, which imply accounting controls and etc.
RELEVANT ASPECTS OF INTEGRATION AND COORDINATION OF COSTS WITH THE REMAINS OF BOOKKEEPING.
Cost accounting is a fiscal requirement since 1977, passing for updates,Brazilian Federal Revenue Office determined that from January 1, 2015,the bookkeeping WILL BE MANDATORY of Registry of Production Control and Stocks - stock of finished and semi-finished goods; stocks of merchandise.
The National Council of Financial Policy-CONFAZ and Secretary of Federal Revenue of Brazil, in his 152ª regular meeting, held in Vitória, ES, on December 6, 2013, bearing in mind the provisions of art. 199 of the National Tax Code (Law No. 5,172, October 25, 1966), combined with the Act COTEPE/ICMS number 33 (Tax over Merchandise and services) published on the Offical Diary of the Union of November 27, 2013, determines the required bookkeeping Record Book Production and Inventory Control, whose bookkeeping will be done in digital file.
National Tax Code-CTN-law nº 5,172 of October 25, 1966
Adopts provisions concerning the National Tax System and establishing general rules of tax law applicable to the Union, the States and Municipalities.
Art. 199.The Exchequer of the Union and those of the States, the Federal District and the Municipalities shall provide mutual assistance to the supervision of respective taxes and exchange of information, in the form established in general or specific character, by law or agreement.
Sole Paragraph.The Exchequer of the Union, in the form established in treaties, agreements or covenants, may exchange information with foreign States in the interests of tax collection and surveillance. (Included by Law nº 104, 10.1.2001)
Just to give an idea, this obligation requires if control (with information from Invoices or internal controls of the company) the composition of each item in the production process at each stage of production, in the form of MONTHLY CONTROLS.
Soon, from January 1, 2015 , the Federal Law mentioned ratify the costs accounting system Integrated and coordinated the accounting through SPED-Public Digital bookkeeping System.
Attention! This information was published on the Website of the Federal Revenue of Brazil - SPED
According to official information from the Internal Revenue Service of Brazil site, the Record Book Production Control and Inventory - Block K had its obligation extended to 2016 decided on 5th CONSEFAZ meeting of the National Council of Financial Policy (CONFAZ) held in Brasilia, on 14/08/2014, the House concluded that the implementation of mandatory digital book keeping of the Record Book Production Control and Inventory, under § 7 of the third clause of Adjustment SINIEF 2/2009, establishing Digital Tax Bookkeeping - EFD should occur in 2016.
SPED FISCAL – MODULE “ K”
The Public Digital Bookkeeping System (SPED) has been created to (i) promote the integrated operation of the federal,
state and municipal tax authorities, (ii) streamline and harmonize the procedures necessary for compliance with ancillary tax and accounting obligations, and (iii) provide for a speedier and more effective investigation and identification of tax crimes.
The Brazilian Federal Revenue Office and The National Finance Policy Council ( CONFAZ)adopted a new module within the SPED FISCAL or Digital Tax Bookkeeping (EFD) called MODULE “K”
MODULE ‘K’ - Legal Bases
Adjust – SINIEF (National System of Economic and Fiscal Information) / CONFAZ (The National Finance Policy Council) nº 18/2013 -
October 11, 2013.
Compulsory from 1st January 2015 for taxpayers with industrial or equivalent industrial economic activity.
Adjust – SINIEF (National System of Economic and Fiscal Information) / CONFAZ (The National Finance Policy Council) nº 33/2013 -
December 06, 2013.
Compulsory from bookkeeping of LRCPE - Record Book and Control of Production and Inventory, from January 1, 2015.
Adjust – SINIEF (National System of Economic and Fiscal Information) / CONFAZ (The National Finance Policy Council) nº 10/2014 -
June 16, 2014.
Compulsory from bookkeeping of LRCPE - Record Book and Control of Production and Inventory:
I - January 01, 2015, for taxpayers related to ICMS protocol signed between the tax administration and the States of Federation supported by RFB - Federal Revenue of Brazil;
II - January 01, 2016 for all other taxpayers.
THE TARGET OF THE EXCHEQUER (FEDERAL, STATE OR MUNICIPAL) through of the checks and inspections to be performed
1º) Having access to the production process;
2º)Complete traceability for each inventory item and analyze its the correct physical application.
3º) Make quantitative intersection of balances calculated electronically by SPED Fiscal with the balance reported by the taxpayer through the inventory.
4º) Any difference between BALANCES, if not justified correctly, can configured tax evasion;
5º Intended to eradicate once the tax evasion
The practice of "mirror invoice" or invoice issued such as overpricing or underpricing and amounts smaller or larger
than the amount defined whose diferences are received by Boleto Bancário Deposit Guide or receipt.
The manipulation of inventory quantities during the inventory;
THE GOAL OF FISCO
Quantifying Tax Effects
Quantify TAX IRREGULARITIES through confrontation SPED Fiscal, analyzing the company has occurred:
A) Incoming and Outgoing goods not backed by proper invoice;
B) Input and Output untrue of merchandise;
Generating Wealth Without Proper Payment of Taxes
After detecting IRREGULARITIES TAX
A) Reassemble the new basis for the collection of taxes - income tax, ICMS, IPI, PIS and COFINS plus fines and other
penalties provided by la