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04 O QUE VOCÊ PRECISA SABER ANTES


ABRIR A SUA EMPRESA 28 O PROCESSO DE ABERTURA

15 CINCO DÚVIDAS RESPONDIDAS SOBRE O


CAPITAL SOCIAL DA EMPRESA
32 PARA SEGUIR CRESCENDO

18 A TRIBUTAÇÃO NO DIA A DIA DO SEU


NEGÓCIO 34 FAÇA A SUA PARTE

25 A ESCOLHA DA ASSESSORIA CONTÁBIL


38 NO CONTROLE DAS FINANÇAS

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36
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NO CONTROLE DAS

FIN  3DUD JDUDQWLU D ORQJHYLGDGH GD HPSUHVD H FULDU


EDVHV VµOLGDV GH PRGR D SHUPLWLU TXH HOD FUHV©D
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AS 37
FLUXO DE CAIXA
O QUE É?
 2GRFXPHQWR«RUHWUDWRGRVHXFDL[DHGHYHVHUDFRPSDQKDGRGLD
DGLD1DSODQLOKDGRIOX[RGHFDL[DSUHFLVDPFRQVWDURVDOGRLQLFLDO R
GLQKHLURTXHHVW£GHQWURGDHPSUHVDPDLVDVDSOLFD©·HVͤQDQFHLUDV 
DV HQWUDGDV GR GLD SDJDPHQWRV UHFHELGRV GXSOLFDWDV HWF  EHP
FRPRDVVD¯GDV SDJDPHQWRVIHLWRVFRPRVDO£ULRVHLPSRVWRVSRU
H[HPSOR 'HSRLV«VµVXEWUDLUDVVD¯GDVGDVHQWUDGDVHVRPDUFRP
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POR QUE É IMPORTANTE?
 $RSHUFHEHUTXHHVW£IDOWDQGRRXVREUDQGRGLQKHLURQDHPSUHVD
«SRVV¯YHODQWHFLSDUGHFLV·HVVREUHRQGHLQYHVWLURXRQGHFRQVHJXLU
FU«GLWRFRPDOJXPI¶OHJRSDUDQHJRFLDUFRQGL©·HVPHOKRUHVHMXURV
PDLV YDQWDMRVRV $ DQ£OLVH GH HQWUDGDV H VD¯GDV WDPE«P WUD] XP
UHWUDWRFODURGDDGHTXD©¥RGDVSRO¯WLFDVGHSUD]RVGHSDJDPHQWRVH
UHFHELPHQWRV¢UHDOLGDGHGDHPSUHVD
DEMONSTRATIVO DE RESULTADOS DO EXERCÍCIO (DRE)
O QUE É?
 6XDSULQFLSDOIXQ©¥R«PRVWUDURVUHVXOWDGRVGDHPSUHVDDSDUWLU
GHXPDDQ£OLVHPDLVDSURIXQGDGD(VVDSODQLOKDSRGHVHUIHLWDPHQVDO
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'5(SRGHVHUREWLGRDSDUWLUGDUHDOL]D©¥RGHTXDWURSDVVRV
38
Obter a receita líquida: SDUDLVVR«SUHFLVRVXEWUDLUGR
WRWDO GD UHFHLWD RX UHFHLWD EUXWD TXH « R Q¼PHUR WRWDO GH
YHQGDVGHSURGXWRVPHUFDGRULDVRXSUHVWD©¥RGHVHUYL©RV
GHVHXHPSUHHQGLPHQWRPHVPRTXHRVSDJDPHQWRVDLQGD
Q¥R WHQKDP VLGR HIHWXDGRV  DV GHYROX©·HV GH YHQGDV RV
DEDWLPHQWRVRVGHVFRQWRVFRPHUFLDLVHRVLPSRVWRV

Obter o lucro bruto: SDUD FKHJDU D HVVH YDORU EDVWD


VXEWUDLUGDUHFHLWDO¯TXLGDRFXVWRGDVPHUFDGRULDVHGRV
VHUYL©RVYHQGLGRV

Obter o resultado operacional antes do Imposto de


Renda e da Contribuição Social sobre o Lucro: nessa
HWDSD « SUHFLVR WLUDU GR OXFUR EUXWR WRGDV DV GHVSHVDV
RSHUDFLRQDLVͤQDQFHLUDVJHUDLVHDGPLQLVWUDWLYDV'HSRLV
EDVWDDFUHVFHQWDUDVUHFHLWDVRSHUDFLRQDLVSDUDFKHJDUDR
OXFUR RXSUHMX¯]R RSHUDFLRQDOO¯TXLGR

Obter o resultado líquido do exercício: em cima do


UHVXOWDGRREWLGRQRSDVVRDQWHULRU«QHFHVV£ULRDFUHVFHQWDU
RXVXEWUDLU RVUHVXOWDGRVQ¥RRSHUDFLRQDLVWDLVFRPRDV
SDUWLFLSD©·HVGHHPSUHJDGRVDGPLQLVWUDGRUHVHWF

39
POR QUE É IMPORTANTE?
 3HUPLWH XPD DQ£OLVH GD HYROX©¥R GRV JDQKRV H GRV JDVWRV &RP
EDVHQHVVHVGDGRV«SRVV¯YHOHQFRQWUDUWHQG¬QFLDVHID]HUSURMH©·HV2
GRFXPHQWRWDPE«PWUD]LQIRUPD©·HVTXHDMXGDPDHQWHQGHUVHRPRGHOR
GHQHJµFLRVDGRWDGRHVW£IXQFLRQDQGRFRPRHVSHUDGRRXQ¥R
MARGEM DE CONTRIBUIÇÃO
O QUE É?
 $GLIHUHQ©DHQWUHRYDORUGDYHQGD SUH©RGHYHQGD HRVYDORUHVGRV
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PDUJHPGHFRQWULEXL©¥R«SUHFLVRUHDOL]DUDVHJXLQWHFRQWD0DUJHPGH
FRQWULEXL©¥R YDORUGDVYHQGDV̰ FXVWRVYDUL£YHLVGHVSHVDVYDUL£YHLV 
POR QUE É IMPORTANTE?
 $PDUJHPGHFRQWULEXL©¥R«PDLVXPLQGLFDGRUGDVD¼GHͤQDQFHLUD
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SDJDPHQWRGHLPSRVWRV5HVWDP5PLO-£RVFXVWRVFRPRIRUQHFHGRU
HFRPDP¥RGHREUDVRPDP5PLO&RPLVVRR¯QGLFHGDPDUJHPGH
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GH5PLOVXDHPSUHVDQ¥RHVW£WHQGROXFURQHPSUHMX¯]R

40
PONTO DE EQUILÍBRIO (PE) POR QUE É IMPORTANTE?
O QUE É?  2 FRQWUROH I¯VLFR H ͤQDQFHLUR VHUYH SDUD LQGLFDU D TXDQWLGDGH
 1DVLWXD©¥RKLSRW«WLFDGHVFULWDDFLPDDHPSUHVDHVW£HPVHX GLVSRQ¯YHO GH FDGD LWHP QR HVWRTXH ̰ VHMD PDW«ULDSULPD VHMD
SRQWRGHHTXLO¯EULRTXDQGRRWRWDOGHUHFHLWDV«LJXDODRWRWDOGH PHUFDGRULD 4XDQGR R DFRPSDQKDPHQWR « IHLWR SHULRGLFDPHQWH
GHVSHVDVHFXVWRV1HVVHFDVRDHPSUHVDQ¥RWHPOXFURHQHP « SRVV¯YHO HQFRQWUDU H HQWHQGHU DV WHQG¬QFLDV GH YHQGDV H DVVLP
SUHMX¯]R2F£OFXORGRSRQWRGHHTXLO¯EULR«RUHVXOWDGRGDIµUPXOD SURMHWDUDVSUµ[LPDVFRPSUDVGHPDQHLUDPDLVDFHUWDGD.
3( YDORUGRFXVWRͤ[R̰¯QGLFHGDPDUJHPGHFRQWULEXL©¥R GESTÃO DE CUSTOS
POR QUE É IMPORTANTE? O QUE É?
 23(LQGLFDRIDWXUDPHQWRP¯QLPRQHFHVV£ULRSDUD  2DFRPSDQKDPHQWRGRVFXVWRVͤ[RVHYDUL£YHLVUHODFLRQDGRVDR
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CONTROLE DE ESTOQUE P¬VDP¬V*DVWRVGHVQHFHVV£ULRVSUHFLVDPVHUFRUWDGRVHK£FXVWRV
O QUE É? TXHSRGHPVHURWLPL]DGRVFRPXPDERDJHVW¥R
 8PGRFXPHQWRTXHUH¼QHDTXDQWLGDGHRFXVWRXQLW£ULRH POR QUE É IMPORTANTE?
RFXVWRWRWDOGDVPHUFDGRULDVSURGXWRVYHQGLGRVQRSHU¯RGR2  $GPLQLVWUDU H FRQWURODU RV FXVWRV JHUDGRV QD SURGX©¥R H
VDOGRDSXUDGRSUHFLVDVHUH[DWDPHQWHLJXDODRTXH«HQFRQWUDGR FRPHUFLDOL]D©¥RGHVHUYL©RVRXSURGXWRV«IXQGDPHQWDOSDUDFREUDU
QR HVWRTXH I¯VLFR 'D PHVPD IRUPD « LPSRUWDQWH FDOFXODU QR XP SUH©R MXVWR SRU HOH FRQGL]HQWH FRP D UHDOLGDGH GR PHUFDGR
FRQWUROH GH HVWRTXH R VDOGR HP TXDQWLGDGH R FXVWR XQLW£ULR $VVLP«SRVV¯YHOJDQKDUFRPSHWLWLYLGDGHGLDQWHGDFRQFRUU¬QFLDVHP
FDOFXODGR SHOR FXVWR P«GLR SRQGHUDGR GLYLGLQGRVH R FXVWR FRPSURPHWHUDVXDPDUJHPGHOXFURV
WRWDOSHODTXDQWLGDGH HRFXVWRWRWDOGDVPHUFDGRULDVSURGXWRV
TXHDLQGDHVW¥RHPHVWRTXH 41
GESTÃO DA FOLHA DE PAGAMENTO
O QUE É? INADIMPLÊNCIA
COMPROMETE FUTURO DA EMPRESA
 'HQWURGDJHVW¥RGHFXVWRVXPGRVDFRPSDQKDPHQWRV
PDLV LPSRUWDQWHV « R GR YDORU D VHU SDJR DRV IXQFLRQ£ULRV
SULQFLSDOPHQWHTXDQGRVHWUDWDGHXPDHPSUHVDGHVHUYL©RV  $R DFRPSDQKDU UHJXODUPHQWH D VLWXD©¥R
3DUDFKHJDUDHVVDVRPD«SUHFLVRVDEHURQ¼PHURP¯QLPR ͤQDQFHLUD GD HPSUHVD « SRVV¯YHO DQWHFLSDU D
GHIXQFLRQ£ULRVQHFHVV£ULRVDRIXQFLRQDPHQWRGRQHJµFLRH QHFHVVLGDGH GH HQ[XJDU JDVWRV DQWHV TXH D
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RFXVWRͤ[RTXHHOHVY¥RJHUDU(VVDFRQWDGHYHFRQVLGHUDU SDJDPHQWRGHGHVSHVDVSRGHUHVXOWDUHPMXURV
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FDWHJRULD PDV WDPE«P R FXVWR SUHYLGHQFL£ULR H GR )*76 H GHXUJ¬QFLDQRPHUFDGRͤQDQFHLUR̰TXDQGRͤFD
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POR QUE É IMPORTANTE? DOJXQVFDVRVVHRSUREOHPDSHUVLVWLUDHPSUHVD
 7HQGR HVVHVYDORUHVHP PHQWH RHPSUHV£ULRFRQVHJXH SRGHDW«WHUVHX&13-FDQFHODGR̰FDVRGRV0(,V
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LGHDLVSDUDPDQWHURQ¼PHURGHIXQFLRQ£ULRVTXHSODQHMRX‹ LQDGLPSOHQWHVHPWRGDVDVFRQWULEXL©·HVPHQVDLV
LPSRUWDQWHDYDOLDURFXVWRUHDOGRVFRODERUDGRUHVHYHULͤFDUR '$60(, 
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42
Síntese dos documentos necessários
para abertura de empresa
Empresa: Informações a serem enviadas ao contador
̽&RQWUDWR6RFLDORX5HTXHULPHQWRGH(PSUHV£ULR,QGLYLGXDO ̽1RPHHPSUHVDULDO
RX$WDGH$VVHPEOHLD*HUDOGH&RQVWLWXL©¥RH(VWDWXWR ̽1RPHIDQWDVLD
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• Capa do IPTU da sede da empresa ̽(PDLOHPSUHVDULDO
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• CNPJ ̽1RPHHPSUHVDULDO
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̽,QVFUL©¥RQR,66 QRFDVRGHSUHVWD©¥RGHVHUYL©RV ̽(PDLOHPSUHVDULDO
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Sócios:
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̽3RUFHQWDJHPGHSDUWLFLSD©¥RGRVVµFLRVQDHPSUHVD
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̽&HUWLͤFDGRGLJLWDOH&3)GRVµFLR
̽3UHYLV¥RGHIDWXUDPHQWRPHQVDO

43

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