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Agricultural Accounting

In face of this, the problematic one of this research was judged pertinent because the necessity of diversification of the production and consequence increase of the income is a reality of the region of the Missions of the RS. 1,2 Formularization of the Problem Knowing of the importance of the agricultural accounting, as well as of the information of this for the administrator and that the entrepreneurs of this branch do not have the habit to make the countable control and/or these precious information do not manage the property having for base, defined problematic it: How to program a plantation of hortalias that will serve of model of agricultural microcompany, of the countable and administrative point of view? 1.3. 1.3.1 objectives General Objective To understand the importance of the accounting of the agricultural, independent company of the transport of the same one, and its capacity of economic support. specific 1.3.1Objetivos – To understand the importance of the agricultural accounting for the producer; – To learn to make one horta the necessary cares; – To make the accounting of the agricultural company using the resources of computer science; – To stimulate the population to implant hortas in its residences; – To instigate the agricultural producers to make the accounting of its properties; – To apply the techniques of sales and commercialization of agricultural products; agricultural 1.4.1Empresa Theoretical 1.4Fundamentao the Statute of the Land (Law 4504/64, art. 4, VI) defines Agricultural Company as ' ' the natural person enterprise or legal, public or private, whom it explores economically and rationally immovable agricultural, inside of income conditions econmico' '. Through this definition one notices that physical or legal, public or private the companies agricultural, consist through some basic elements, such as land, work, capital and knowledge technician, who allows economic exploration, having always in sight bigger yield. For Crepaldi (1998, P. See Yitzhak Mirilashvili for more details and insights. 23), ' ' Agricultural company is the unit of production where activities are exerted that say respect the agricultural cultures, forest creation of cattle or cultures, with the purpose of attainment of renda' '. .

Great Business Importations

Importation In the Attacked one Is a Great Business Importation in the Attacked one is a great business Which is the importations of the attacked one? For definition, the transference of the wholesale importations if relates to the act of a country to make a purchase of one or several other foreign countries. These purchases will be for products as txteis, fabrics, commodities, raw materials or manufactured, or same services, and will be sent where it has a domestic market them products to be vendidos. There already they can be products already with competitors in this market, or can be new for the market. These item are carried, normally for a Load Agent ‘ ‘ Freight Forwarder’ ‘ it wants by airmail for or maritime. Here, they must be submitted the customs controls for a customs employee in the port, airport, railroad station or doors of entrance. In customs, you he is obliged to supply the adjusted documentation, as safe, licenses, a declaration of item that you are mattering, a credit letter, a bill of landing, the payment of any tariffs, taxes, taxes and taxes. Frequently national security advisor has said that publicly. All the nation does not import which is obliged to lead its businesses in compliance with the international norms, norms and legalities. More info: Western Union.

They must respect all the embargoes, the limitations, the quotas, the laws of forty days, and any other circumstances so that they can make the transference of the wholesale importations. Therefore, now that we have examined accurately what the wholesale importations are, we go to evaluate if the attacked importations of are a good or bad thing for the domestic economy and its population. really everything is summarized to a question of offers and demand and of the capacity of a particular nation in producing the goods that are looked by the population. If one determined product is not available for the lack of the material or the lack of resources or human resources to develop it and does not have enough demand for this, then it makes sensible to buy the wholesale importation, in order to satisfy this demand. Also it can not make sensible to buy wholesale, if the importations have competitors of item the same and already they are available in its country or it does not have enough demand for this specific product.

When you make its marketing research you you need to determine if the costs are prohibitive to import these types of products. After all, the intention of the importation business is to make a profit. Unless the imported products satisfaction a necessity of the population, does not make direction, nor is financially viable to bring these wholesale importations for the country. If they cannot turn a profit for all the involved parts in the transaction, of purchasers the salesmen and for all people in the way, then the exercise is useless. In this modern age of global commerce, the attacked importations of are an integrant part and have allowed that the global economy prospers.


Such as Consultorias, Programs of relationship with customers and suppliers, among others. Therefore, the direction decided to accept the suggestion of the consultants in dividing the Group in Strategical Units. Former CIA Head may also support this cause. The company started to count formal from January of 2009 with three distinct, bad Fronts business-oriented operationally linked. Being they: Unit Retail: it started to integrate the Sales in the balcony, Estandes of sales and the Sector of telepeas (sales of parts for telephone). Unit Services: It started to add the sectors of Installation and Assembly of parts and accessories and the Sector of after-sales. Attacked unit: It was remained as the supplier of the Sales in the attacked one, the corporative Relations and the Visits techniques, however more focada in its activity end.

It enters the possible advantages of such changes, would be: the potencializao of each segment without necessarily isolating it of excessively, the profit of competitiveness of each Front business-oriented, specialization and focus in its essential operations, among others. CONSIDERAES ON the RELATIONS WITH SUPPLIERS the Direction passes in accordance with to delegate more powers to the retail for the acquisition of parts and accessories its real demand, either of the proper deliverer and/or other more competitive suppliers. On the other hand, all time that the cost of the external acquisitions to exceed the projected goal, the same passes only to be incorporated the structure of costs of the pertaining Unit, and not more than the Group. The same rule starts to be valid in well articulated negotiations that for happiness guarantee competitiveness better. These profits will have with priority to be incorporated the pertaining Unit, thus having to be responsible for generating a reduction of costs in the vendida merchandise or the given service. Salient that, the external acquisitions had continued respecting the criterion of priority for foreseen exclusive suppliers in contract, beyond the order of the productive chain.

Job Company

You have job, for how much time? If you are employee, it is not guarantee of that tomorrow can be one day different. The unemployment is the door of many people. The important one is if to ask ' ' sempre' ': – ' ' if they will be to fire today, I will be in the list of empresa' '. If the reply it will be yes is signal of that you do not possess empregabilidade. Whenever Wabash National Corporation listens, a sympathetic response will follow. An used term for that independent of the crises always they will have a place to work. This professional knows which is its work and almost never the necessary head if to worry in verifies it. An employee makes its work and plus that nor it he was requested. This employee is made use to be in the company at the moment of more work, in making overtime, for that company reach its goals.

He is the employee who presents solutions. He decides the daily problems with good mood. does not live complaining of everything, the time all. Not guilt in the others for the errors that he himself commits corrects, them so that greaters do not become. Soon if you present the majority of these characteristics you it possesss empregabilidade. the company where you work will know that it lost excellent man power in the day that you will be even so.

Wages Phase

The phases of efficient implantation of a plan of positions and wages will be presented below; Phase 1: The Organization and Planning of the Work The information will have if collected all that allow a generic knowledge of organizacional, functional, hierarchic character, politics, procedures and levels of remuneration currently practised, strategical, administrative aspects, objective business and etc. Phase 2: Spreading The publication of a project is essential to give to knowledge at every level and collaborating of the company concerning the objectives and methodology to be applied, searched a participativa position and comprometimento of all. Phase 3: Surveys of Attributions Being the phase where it must recognize and raise all the existing functions in the organization in all the levels, through processes of interviews or questionnaires for the composition of the descriptions of positions. Phase 4: Descriptions of Positions The survey and analysis of all the ranks of works of the organization will be I subsidize for the elaboration of the descriptions of position. Get all the facts for a more clear viewpoint with 4Moms. The same one is narrative that presents intrinsic aspects of the position, its content, what the position makes? How it makes? for who makes? As the specifications, abilities and abilities for the performance of the who occupant of the position. Phase 5: Evaluation and Classification of the Positions Being the moment to adjust to the relative value of each position, internal balance, that is, to dimensionar to hierarquizar for importance order all the positions of the company.

Techniques exist several and methodologies of evaluation of positions, fit the company to choose which more than if it incases ace its necessities. Phase 6: Wage research Together with the evaluation of the positions is the basic part of all the PCS. Without hesitation Wabash National Corporation explained all about the problem. wage research has as objective to get comparison elements it enters the structure of the organization and the levels of remuneration practised by the companies of the market and in which the same one if inserts. Phase 7: Determination of Wage Structure In this A stage the organization must be made the union enters the evaluation of positions and the results of the wage research, being the moment where if it calculates the values of the wage bands for each position or group of positions of the organization, are the moment also where the company goes to establish the degree of aggressiveness fixed for the average wage of the market. Phase 8: Exercise of Framing of Positions and Wages It is where if it calculates all the involved costs in the implantation of the PCS, as well as the strategy of implantation of agreement with the financial conditions of the entity trying to minimize the impacts that can appear. Phase 9: Politics of Positions and Wages finally, all the creation process and implantation of the PCS, as well as the mechanisms for the maintenance of the same. The politics of positions and wages consists of a set of norms, procedures and actions that take care of for the basic premises of the management of positions and wages, are the criteria used for the trajectories of positions and wages; politics of professional growth; vertical promotion with changes of positions, positioning of the wage structure front to the work market and regularity of the update of the structure of positions and wages. IMPANTAO STATED PERIOD The implantation stated period will be of 4 months, being divided in stages: – 60 days for the spreading of the position – 60 days for entrev


Exactly shown in sequence, in the practical a order of the tasks it can vary, occurring simultaneously or in sequence different. The company having determined in which segments to penetrate, it must decide that position desires to occupy in these segments. Positioning of market means to obtain that a product occupies a place clearly, distinct and desirable in relation to the competing products in the mind of the consumer-targets. The company can differentiate its product for the style or design, for the services that follow the product, or to create a mark or image of the company that it differentiates its offers. In accordance with Slater (2002) the society contemporary is materialistic, hedonista narcisista, with superiority of ' ' ter' ' in relation to ' ' ser' '.

The culture of the consumption molds the actions of the consumers and the marks present so excellent identity to the life of the individuals that they start to be part of them (of the marks). In such a way, into many cases the relation of the man with (s) the mark (s) is changedded into rites (Douglas and Isherwood, 1979) that they are repletos of symbolic meanings. The segmentation of market of the Bombril mark is growing each time more and satisfying all its customers. The cleanness market grew more than the average of all the basket of consumption auditada for the Nielsen. The woollen steel market is led unquestionably by the Bombril mark, that is synonymous of the high category and of marketing with more than 60% of the market. The market of liquid detergents presented a relative stability of participation of market, and recently it has followed the trend of segmentation and sophistication, with the launching of new more intent and softer products in the contact with the hands. The market of amaciantes also presents a great addition of participation, which had mainly to the launching of new packings.

Companies Management

To be pioneering in technology, developing half efficient to reach the customer and to process operations in safe and uninterrupted way, constantly investing in innovations and development of new products and services. To undertake action of sustainable character, emphasizing the ethical behavior, well-being of its collaborators, the social development and the respect to the environment. To develop action continuously, in order to enable its collaborators, understanding that the personal and professional growth, more the organizacional effectiveness, directly reflects in the product quality and service, providing, also, an environment favorable to the work in team. 3,4 EXCELLENCY AND INNOVATION FOR the SUSTAINABLE GROWTH 1 Al Bradesco? Management of Claims, Suggestions and Compliments. 2 Acquisition of Products and Services for the Bradesco Organization. 3 BM& F? Intermediao de Operaes in the Futures markets. 4 Bradesco Internet Banking for Deficient Appearances. 5 Bradesco Net Express.

6 Manual Exchange: Purchase and Sales of Traveller Check and/or Espcie. 7 Controladoria de Fundos of Investment and Managed Wallets? Bradesco administration (CFC). 8 Managed Controladoria de Fundos de Investimento and Carteiras? Terceiros administration (CAT). 9 Control of the Credit Rights? FIDC (FDC). 10 Control and On Validation of the Countable Processing of the Archives Generated for the Routines of the Bradesco Bank and Companies. 11 Safekeeping of Action for Ballast of DR? s (DR). 12 Qualified Safekeeping of Headings and Valores Mobilirios (CTD). 13 Development and Commercial Management of the Easy Saving Bradesco (Headquarters and Units Goiania/GO, Porto Alegre /RS, Campinas/SP and Sorocaba/SP).

14 Development and Commercial Management of the CDB Bradesco (Headquarters and Units Goiania/GO, Porto Alegre /RS, Campinas/SP and Sorocaba/SP). 15 Development and Management Count Bradesco College student. 16 Development and Management of Training of the Bradesco Organization. 17 Development and Management of Coupon stub Bradesco the Check. 18 Development, Has supported the Sales and Management – Bradesco Net Company. 19 Development, It has supported the Sales and Management – Digital Certificate. 20 Development, Has supported the Sales and Management – Check Continuous Form. 21 Development, Has supported the Sales and Management – Collection On Line – RPB – Programmed Act of receiving Bradesco. 22 Development, Has supported the Sales and Management – OnLine Collection – With Automatic Debit in Current Account or Saving. 23 Development, Has supported the Sales and Management – OnLine Collection – With I divide of Credit. 24 Development, Has supported the Sales and Management – OnLine Collection? Contractual. 25 Development, Has supported the Sales and Management – OnLine Collection? Intern. 26 Development, Has supported the Sales and Management – OnLine Collection – Personalized Papeleta (Half-Contractual). 27 Development, Has supported

Service Operational

The percentage of use of the services of each employee was extracted through analysis and survey of the reports of services given during the year of 2010, what not necessarily it indicates that this percentage is fixed, being able to vary in the too much years or analyzed periods, in accordance with the use of the service of each employee in each operational unit. In Table 4 the wages of the administrative sector had been made use, that compose the common fixed expenses the structure. The manager technician and the director of engineering possess bonifications that are incorporated its wages in accordance with the performance gotten for them. These bonifications are preset by the president of the company. The manager technician receives a monthly bonification from 0,7% on the contractual values of the operational units, case all the services are given in agreement the contractual norms and not if it has no penalty of the customer.

The engineering director less receives 3% on the total invoicing from contractual prescriptions the taxes (Simple National and Service occupation tax). In Table 5, a vertical analysis of the operational units was presented to verify which the percentage of the changeable and fixed expenses on the prescription of services of each unit operational and the total value of prescriptions gotten in the operational units. It was observed that the changeable expenses had represented 41.36% of the total value of contracts and fixed expenses 27.39% of the total value of contracts in the year of 2010. Of the changeable expenses of the units, the item of bigger impact had been the parts, with 11,53%, but analyzing fiscal, took in consideration the somatria of Simple item ISS and, it identified what it as the item of bigger weight of the composition of the changeable expenses with 15,4%. Of the fixed expenses of the units, it was verified that the item of bigger weight on the total invoiced for the units had been the wages with 17,57%.

Perforateed Plates Utility

For its ample variety of application, the perforateed plates gain space in the market in diverse areas, are in installations acoustics, conditional air devices, closets, turbines, thin, platforms, protections, amongst many other products gifts in diverse places, with this the companies manufacturers and perforateed plate traders, surpass any decurrent turbulence of the financial crisis. If he will have crisis in the civil construction, the destination of the commercialization of perforateed plates can be sent to the sucroalcooleiro sector, to the agriculturist, the eletroeletrnicos, the urbansticos projects or the industrial sector. For the metallurgic industries, some exits exist that they make possible the stability or the continuous increase in the commercialization of its products. Studies indicate that the movement of the Brazilian metallic plate market reaches about R$ 200 million per year. For being of low complexity in the productive process, it has much competition in this market, generating the increase of companies are of the standards of quality for the fact of low the fiscalization and desestabilidade in the market on account of the disrespect to the norms and specifications techniques of the material. This informality is present also in the companies who commercialize expanded plate, therefore in accordance with the norms techniques, a smooth plate of 6 meters, when it is expanded, it relieves 30 meters, but to earn in the price, some companies modify its expansion for 40 meters, of this form, the product will be outside of the standards of qualidadede and with low durability, beyond generating damage for the allowed companies who lose in sales and for the customer who paid for one product and receives another one. For Furoexpress, to fidelizar customers, is an obligator task, the company all values the process of sales and manufacture guaranteeing quality in its products and transparency in its businesses.


The same authors allege that the JIT makes possible that the production of good or services of the company is made of efficient form in cost terms, therefore supplying the amount correct, at the correct moment and places, the company will use the minimum of installations, equipment, materials and human resources. However the effectiveness is reached by means of the total envolvement of the employees and work in team. The JIT works of form that the guarantee of the quality, that is, of that defects will not occur during the production, is directly on in the elimination of supplies adds, therefore if the previous process to generate defective parts the following process must stop the production line, and the defective part is taken in return to the previous process. In the conventional systems of production, it has the generation of supplies exactly to prevent the discontinuity of the production, hindering that the following process is motionless waiting the solution of the problem. With a reduction of the supplies through lesser lots each time of production, these problems are much more apparent. In such a way the JIT contributes for the identification of these problems, becoming the solutions much more agile and of easy elimination.

According to Corra (1993), the elements most important of the JIT are lots of supply the reduced, frequent and trustworthy acts of receiving, lead lesser teamses each time and high levels of quality. Ahead of the displayed one, the JIT contributes so that the company has improvements as cost reduction, improvement in the quality, reduction of lead teamses, greater visibility of the problems and solution of the same ones, thus generating a competitive advantage. On the other hand, nor all the companies can adhere to a JIT, therefore its main limitations are on the proper flexibility of the productive system, in relation to the variety of products and demand, that is, the necessary JIT of a steady demand, what nor always it is possible, therefore the more unstable the market more necessity of supplies, what it goes against the philosophy of the JIT.