ANALYSIS OF INFLUENCE FACTORS FOR THE USE OF CIAP BY AN AGROINDUSTRY
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista da Unifebe |
Texto Completo: | https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/666 |
Resumo: | This case analyzes how the internal and external factors influence the structuring of internal controls for the use of the CIAP by an agroindustry located in the state of Paraná, as well as the use of the CIAP can influence the results of the same. In this way, the utilization of ICMS related to transactions with property, plant and equipment and whether it was being carried out in accordance with state legislation was verified. As for the methodology used, it is a descriptive research, using the case study, with documentary analysis and interviews with the managers and accountants of the agroindustry. As ICMS legislation varies among Brazilian states, the results found in this study may differ from studies conducted in other states. We verified the internal and external factors that impact the cost / benefit of the implementation of permanent asset control. The results show that internal factors such as the lack of knowledge of the benefit or even the lack of a study of the return to implant the CIAP, and external as the complexity of the legislation are relevant to the structuring of internal controls, and it is still concluded that they influence positively in the result of the company, since a lower disbursement of resources was obtained with the utilization of the credit.This case analyzes how the internal and external factors influence the structuring of internal controls for the use of the CIAP by an agroindustry located in the state of Paraná, as well as the use of the CIAP can influence the results of the same. In this way, the utilization of ICMS related to transactions with property, plant and equipment and whether it was being carried out in accordance with state legislation was verified. As for the methodology used, it is a descriptive research, using the case study, with documentary analysis and interviews with the managers and accountants of the agroindustry. As ICMS legislation varies among Brazilian states, the results found in this study may differ from studies conducted in other states. We verified the internal and external factors that impact the cost / benefit of the implementation of permanent asset control. The results show that internal factors such as the lack of knowledge of the benefit or even the lack of a study of the return to implant the CIAP, and external as the complexity of the legislation are relevant to the structuring of internal controls, and it is still concluded that they influence positively in the result of the company, since a lower disbursement of resources was obtained with the utilization of the credit. |
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ANALYSIS OF INFLUENCE FACTORS FOR THE USE OF CIAP BY AN AGROINDUSTRYANÁLISE DOS FATORES DE INFLUÊNCIA PARA O APROVEITAMENTO DO CIAP POR UMA AGROINDÚSTRIAInternal controlsActive permanentICMSCIAP.Controles internos. Ativo Permanente. ICMS. CIAP.Crédito do ICMS do ativo imobilizadoThis case analyzes how the internal and external factors influence the structuring of internal controls for the use of the CIAP by an agroindustry located in the state of Paraná, as well as the use of the CIAP can influence the results of the same. In this way, the utilization of ICMS related to transactions with property, plant and equipment and whether it was being carried out in accordance with state legislation was verified. As for the methodology used, it is a descriptive research, using the case study, with documentary analysis and interviews with the managers and accountants of the agroindustry. As ICMS legislation varies among Brazilian states, the results found in this study may differ from studies conducted in other states. We verified the internal and external factors that impact the cost / benefit of the implementation of permanent asset control. The results show that internal factors such as the lack of knowledge of the benefit or even the lack of a study of the return to implant the CIAP, and external as the complexity of the legislation are relevant to the structuring of internal controls, and it is still concluded that they influence positively in the result of the company, since a lower disbursement of resources was obtained with the utilization of the credit.This case analyzes how the internal and external factors influence the structuring of internal controls for the use of the CIAP by an agroindustry located in the state of Paraná, as well as the use of the CIAP can influence the results of the same. In this way, the utilization of ICMS related to transactions with property, plant and equipment and whether it was being carried out in accordance with state legislation was verified. As for the methodology used, it is a descriptive research, using the case study, with documentary analysis and interviews with the managers and accountants of the agroindustry. As ICMS legislation varies among Brazilian states, the results found in this study may differ from studies conducted in other states. We verified the internal and external factors that impact the cost / benefit of the implementation of permanent asset control. The results show that internal factors such as the lack of knowledge of the benefit or even the lack of a study of the return to implant the CIAP, and external as the complexity of the legislation are relevant to the structuring of internal controls, and it is still concluded that they influence positively in the result of the company, since a lower disbursement of resources was obtained with the utilization of the credit.Este estudo de caso tem como objetivo analisar como os fatores internos e externos influenciam a estruturação de controles internos para o aproveitamento do CIAP por uma agroindústria localizada no estado do Paraná, assim como o aproveitamento do CIAP pode influenciar nos resultados dela. Desse modo, foi verificado o aproveitamento do ICMS referente às operações com bens do ativo imobilizado e se este estava sendo feito de acordo com a legislação do estado. Quanto à metodologia utilizada se trata de uma pesquisa descritiva, utilizando o estudo de caso, com análise documental e entrevistas com os gestores e contadores da agroindústria. Como a legislação do ICMS sofre variações entre os estados brasileiros, os resultados encontrados nessa pesquisa poderão se diferenciar de estudos realizados em outros estados. Foram verificados os fatores internos e externos que impactam no custo/benefício da implantação de controle do ativo permanente. Os resultados demonstram que, fatores internos como o desconhecimento do benefício ou até mesmo a falta de um estudo do retorno ao implantar o CIAP, e externos como a complexidade da legislação são relevantes para a estruturação de controles internos e ainda se conclui que influenciam positivamente no resultado da empresa, pois se obteve um desembolso de recursos menor com o aproveitamento do crédito.UNIFEBE2018-06-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/666Revista da UNIFEBE; v. 1 n. 23 (2018); 89-1052177-742X1679-8708reponame:Revista da Unifebeinstname:Centro Universitário de Brusque (UNIFEBE)instacron:UNIFEBEporhttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/666/472Copyright (c) 2018 Revista da UNIFEBEinfo:eu-repo/semantics/openAccessQueiroz, EwertonAnjos, Eduardo Henrique dosToigo, Leandro AugustoSanti, Diego Grahl2018-06-12T18:01:04Zoai:periodicos.unifebe.edu.br:article/666Revistahttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebePUBhttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/oairevistadaunifebe@unifebe.edu.br||pesquisa@unifebe.edu.br2177-742X1679-8708opendoar:2018-06-12T18:01:04Revista da Unifebe - Centro Universitário de Brusque (UNIFEBE)false |
dc.title.none.fl_str_mv |
ANALYSIS OF INFLUENCE FACTORS FOR THE USE OF CIAP BY AN AGROINDUSTRY ANÁLISE DOS FATORES DE INFLUÊNCIA PARA O APROVEITAMENTO DO CIAP POR UMA AGROINDÚSTRIA |
title |
ANALYSIS OF INFLUENCE FACTORS FOR THE USE OF CIAP BY AN AGROINDUSTRY |
spellingShingle |
ANALYSIS OF INFLUENCE FACTORS FOR THE USE OF CIAP BY AN AGROINDUSTRY Queiroz, Ewerton Internal controls Active permanent ICMS CIAP. Controles internos. Ativo Permanente. ICMS. CIAP. Crédito do ICMS do ativo imobilizado |
title_short |
ANALYSIS OF INFLUENCE FACTORS FOR THE USE OF CIAP BY AN AGROINDUSTRY |
title_full |
ANALYSIS OF INFLUENCE FACTORS FOR THE USE OF CIAP BY AN AGROINDUSTRY |
title_fullStr |
ANALYSIS OF INFLUENCE FACTORS FOR THE USE OF CIAP BY AN AGROINDUSTRY |
title_full_unstemmed |
ANALYSIS OF INFLUENCE FACTORS FOR THE USE OF CIAP BY AN AGROINDUSTRY |
title_sort |
ANALYSIS OF INFLUENCE FACTORS FOR THE USE OF CIAP BY AN AGROINDUSTRY |
author |
Queiroz, Ewerton |
author_facet |
Queiroz, Ewerton Anjos, Eduardo Henrique dos Toigo, Leandro Augusto Santi, Diego Grahl |
author_role |
author |
author2 |
Anjos, Eduardo Henrique dos Toigo, Leandro Augusto Santi, Diego Grahl |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Queiroz, Ewerton Anjos, Eduardo Henrique dos Toigo, Leandro Augusto Santi, Diego Grahl |
dc.subject.por.fl_str_mv |
Internal controls Active permanent ICMS CIAP. Controles internos. Ativo Permanente. ICMS. CIAP. Crédito do ICMS do ativo imobilizado |
topic |
Internal controls Active permanent ICMS CIAP. Controles internos. Ativo Permanente. ICMS. CIAP. Crédito do ICMS do ativo imobilizado |
description |
This case analyzes how the internal and external factors influence the structuring of internal controls for the use of the CIAP by an agroindustry located in the state of Paraná, as well as the use of the CIAP can influence the results of the same. In this way, the utilization of ICMS related to transactions with property, plant and equipment and whether it was being carried out in accordance with state legislation was verified. As for the methodology used, it is a descriptive research, using the case study, with documentary analysis and interviews with the managers and accountants of the agroindustry. As ICMS legislation varies among Brazilian states, the results found in this study may differ from studies conducted in other states. We verified the internal and external factors that impact the cost / benefit of the implementation of permanent asset control. The results show that internal factors such as the lack of knowledge of the benefit or even the lack of a study of the return to implant the CIAP, and external as the complexity of the legislation are relevant to the structuring of internal controls, and it is still concluded that they influence positively in the result of the company, since a lower disbursement of resources was obtained with the utilization of the credit.This case analyzes how the internal and external factors influence the structuring of internal controls for the use of the CIAP by an agroindustry located in the state of Paraná, as well as the use of the CIAP can influence the results of the same. In this way, the utilization of ICMS related to transactions with property, plant and equipment and whether it was being carried out in accordance with state legislation was verified. As for the methodology used, it is a descriptive research, using the case study, with documentary analysis and interviews with the managers and accountants of the agroindustry. As ICMS legislation varies among Brazilian states, the results found in this study may differ from studies conducted in other states. We verified the internal and external factors that impact the cost / benefit of the implementation of permanent asset control. The results show that internal factors such as the lack of knowledge of the benefit or even the lack of a study of the return to implant the CIAP, and external as the complexity of the legislation are relevant to the structuring of internal controls, and it is still concluded that they influence positively in the result of the company, since a lower disbursement of resources was obtained with the utilization of the credit. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-06-12 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/666 |
url |
https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/666 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/666/472 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista da UNIFEBE info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista da UNIFEBE |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UNIFEBE |
publisher.none.fl_str_mv |
UNIFEBE |
dc.source.none.fl_str_mv |
Revista da UNIFEBE; v. 1 n. 23 (2018); 89-105 2177-742X 1679-8708 reponame:Revista da Unifebe instname:Centro Universitário de Brusque (UNIFEBE) instacron:UNIFEBE |
instname_str |
Centro Universitário de Brusque (UNIFEBE) |
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UNIFEBE |
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UNIFEBE |
reponame_str |
Revista da Unifebe |
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Revista da Unifebe |
repository.name.fl_str_mv |
Revista da Unifebe - Centro Universitário de Brusque (UNIFEBE) |
repository.mail.fl_str_mv |
revistadaunifebe@unifebe.edu.br||pesquisa@unifebe.edu.br |
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1809464892043821056 |