ciencias contábeis portfolio

SUMRIO TOC o 1-1 h z t Ttulo 21Ttulo 31Ttulo 41Ttulo 51Ttulo 61Titulo Apndice e Anexo1 HYPERLINK l _Toc369265975 1 INTRODUO PAGEREF _Toc369265975 h 3 HYPERLINK l _Toc369265976 2 DESENVOLVIMENTO PAGEREF _Toc369265976 h 4 HYPERLINK l _Toc369265977 2.1 CONCEITO DE ORAMENTO PAGEREF _Toc369265977 h 4 HYPERLINK l _Toc369265978 2.2 ORAMENTO GERAL PAGEREF _Toc369265978 h 4 HYPERLINK l _Toc369265979 2.2.1 Oramento de vendas PAGEREF _Toc369265979 h 5 HYPERLINK l _Toc369265980 2.2.2 Oramento de produo PAGEREF _Toc369265980 h 5 HYPERLINK l _Toc369265981 2.2.3 Oramento de matria prima PAGEREF _Toc369265981 h 5 HYPERLINK l _Toc369265982 2.2.4 Oramento de mo de obra direta PAGEREF _Toc369265982 h 6 HYPERLINK l _Toc369265983 2.2.5 Oramento dos custos indiretos de fabricao PAGEREF _Toc369265983 h 6 HYPERLINK l _Toc369265984 2.2.6 Oramento das despesas de vendas e administrativas PAGEREF _Toc369265984 h 6 HYPERLINK l _Toc369265985 2.2.7 Oramento da demonstrao do resultado do exerccio PAGEREF _Toc369265985 h 6 HYPERLINK l _Toc369265986 2.2.8 Oramento da demonstrao do fluxo de caixa PAGEREF _Toc369265986 h 7 HYPERLINK l _Toc369265987 2.3 ORAMENTO FLEXVEL PAGEREF _Toc369265987 h 7 HYPERLINK l _Toc369265988 2.4 PONTOS POSITIVOS DO ORAMENTO PAGEREF _Toc369265988 h 7 HYPERLINK l _Toc369265989 2.5 QUESTES TRIBUTRIAS PARA O ORAMENTO PAGEREF _Toc369265989 h 8 HYPERLINK l _Toc369265990 2.5.1 Lucro Real PAGEREF _Toc369265990 h 8 HYPERLINK l _Toc369265991 2.5.2 Lucro Presumido PAGEREF _Toc369265991 h 9 HYPERLINK l _Toc369265992 2.5.3 SIMPLES Nacional PAGEREF _Toc369265992 h 9 HYPERLINK l _Toc369265993 2.6 ISENO E IMUNIDADE TRIBUTRIA PAGEREF _Toc369265993 h 9 HYPERLINK l _Toc369265994 2.7 BALANO PATRIMONIAL PAGEREF _Toc369265994 h 10 HYPERLINK l _Toc369265995 2.8 DEMONSTRAO DO RESULTADO DO EXERCCIO (DRE) PAGEREF _Toc369265995 h 10 HYPERLINK l _Toc369265996 2.9 DEMONSTRAO DOS FLUXOS DE CAIXA (DFC) PAGEREF _Toc369265996 h 11 HYPERLINK l