Academia de Controladoria

CONTROLADORIA

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23 ACADEMIA DE CONTROLADORIA 1

SISTEMA SISTEMA R/3 – INTRODUÇ INTRODUÇÃO.... ÃO......... ........... ............ ........... ........... ........... ........... ............ ........... ........... ........... ........... .............. ............. .....11 1.1 MANDANTE (CLIENT)................... )................................ ......................... ........................ ........................ ........................ ......................... ......................... ....................... ...........11 1.2 IDIOMA DO SISTEMA........................ ..................................... ......................... ........................ ........................ ........................ ......................... ......................... ................... .......12 1.3 ACESSO DIRETO À  TRANSAÇÃO (COMMAND FIELD).................... )................................ ........................ ....................................... ........................... ......12 12 1.4 MASTER DATA ................................... ......................... ......................... .................................................. ......................................12 12 ATA – DADOS MESTRES....................... 1.4.1 Cadastro Cadastro de clientes......... clientes...................... ......................... ........................ ........................ ........................ ......................... ......................... ......................... ............. 12 1.4.2 Cadastro Cadastro de materiais.......... materiais...................... ......................... ......................... ........................ ........................ ........................ .................................. ......................13 1.5 CONSULTAS E RELATÓRIOS....................... .................................... ......................... ........................ ........................ ........................ .................................... ........................13 13

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MENU PRINCIP PRINCIPAL... AL......... ............ ............ ............ ........... ........... ........... ........... ............ ........... ........... .............. .......................... .......................... ........14 14 2.1 MENU SISTEMA (S YSTEM)..................... )................................. ........................ ........................ ........................ ......................... ........................................ ...........................14 2.1.1 Abrir/ Abrir/ Fechar Janela (Create / End Session).............. Session).......................... ........................ ........................ ................................. ..................... ..14 2.1.2 Especifca Especifca!es !es do "s#$rio ("ser %rofle)........... %rofle)....................... ......................... ......................... ........................ ........................ .................. ......14 2.1.2.1 2.1.2.1 Man!"# Man!"# D!$n%" ! E&%'%na" E&%'%na" Da* Da* (+&# S! an D!&!! D!&!! Daa).......... Daa)................... ........................................... ..................................14 14 2.1.2.2 2.1.2.2 Da* Da* ,"-"% ,"-"%** (O/n Daa)....... Daa)................ ................. ................. ................. ................ ................. ................. ................. ................. ............................... .......................14 14

2.1.3 Ser&ios Ser&ios (Ser&ices).... (Ser&ices)................ ........................ ........................ ......................... ......................... ........................ ........................ ................................. .....................1'

2.1.3.1 2.1.3.1 R!"% R!"%n0..... n0.............. ................. ................. ................. ................. ................. ................. ................. ................ ................. ................. ................. ................. .......................... ..................15 15 2.1.3.2 2.1.3.2 %% %%!/!" !/!" (A6a (A6a !"7 (89S" (89S"9!)).. 9!)).......... ................. ................. ................. ................. ................. ................. ................................. .........................15 15 2.1.3.3 2.1.3.3 Cn"&! Cn"&! ! Sa:a Sa:a (O (O Cn"&&! Cn"&&!")....... ")................ ................. ................. ................. ................. ................. ................. ................................ .......................15 15 2.1.3.4 2.1.3.4 Aa&%;a Aa&%;a<= <= ! Ta6!&a* a6!&a* (Ta6&! (Ta6&! Ma%nanan Ma%nanan!)..... !)............. ................. ................. ................. ................. ................ ................................. .........................15 15 2.1.3.5 2.1.3.5 8a> 8a> In....... In............... ................. ................. ................. ................. ................. ................. ................. ................. ................. ................. ................ .............................. ......................1? 1? 2.1.3.? 2.1.3.? En"aa En"aa R@%a R@%a (Fa* (Fa* En"7) En"7) ..... .............. ................. ................. ................. ................ ................. ................. ................. ........................ ...............1? 1? 2.1.3.B 2.1.3.B En"aa En"aa D%"!a D%"!a (D%"! (D%"! In)....... In)................ ................. ................. ................. ................. ................. ................ ................. ................. ................. ..................... ............1B 1B 2.1.3. CATT CATT (C'!" A%! T!* T& (8C9CAT) (8C9CAT) ............................ ....... ..................... .................... ............... ......... ........ ..1B 1B 2.1.3. 2.1.3. 6*......... 6*................. ................. ................. ................ ................. ................. ................. ................. ................. ................. ................. ................. ................ ................. ................. ............... .......1B 1B 2.1.3.1 F%&a*....................... F%&a*....................... .................... ..................... ..................... .................... ...................... ................ ........... ........... ......... ...1B 1B 2.1.3.11 S!"%<* SA, (SA, S!"%!*).................................. ..................... ..................... ........... ..... ............ ............ ........... .....1B 1B 2.1.3.12 A0!na (A%n'!n a&!na")............................... .................... ..................... ................ .......... ............ .......... ....1B 1B 2.1.3.13 8*%n!** G"&a!......................... G"&a!......................... .................... ..................... ..................... ................... ............. ........... ........... ......1B 1B

2.1.4 "tilit$rios..... "tilit$rios................. ......................... ......................... ........................ ........................ ........................ ......................... ......................... ........................ ...................... .......... 1 2.1.4.1 2.1.4.1 2.1.4.2 2.1.4.2 2.1.4.3 2.1.4.3 2.1.4.4 2.1.4.4 2.1.4.5 2.1.4.? 2.1.4.? 2.1.4.B 2.1.4.B 2.1.4. 2.1.4. 2.1.4.

D!"a<= D!"a<=  ! T!&a* (D!60 (D!60 S"!!n)... S"!!n)........... ................. ................. ................ ................. ................. ................. ....................................... ..............................1 1 D!"a<= D!"a<=  A8A,H4 A8A,H4 (D!60 (D!60 A8A,)....... A8A,)................ ................. ................ ................. ................. ................. ................. ................. .............................. .....................1 1 D!"a<= D!"a<=  S%*!'a S%*!'a (D!60 (D!60 S7*!').. S7*!').......... ................. ................. ................. ................. ................. ................. ...................................... ..............................1 1 Cn*' Cn*' ! R!"* R!"*** (R!*" (R!*"! ! U*a0!)..... U*a0!).............. ................. ................. ................. ................. ................. ..................................... .............................1 1 F%&a F%&a a'@%a "!**a'!n "!**a'!n *:n"n(A'.!! *:n"n(A'.!! *7n"n* "!**%n0)............. "!**%n0).......................... .............1 1 EJ%6%<= EJ%6%<= ! !"K"'a !"K"'an! n! (,!"K" (,!"K"'an! 'an! %*&a7). %*&a7).......... ................. ................ ................. ................. ....................................... ...............................1 1 T"a! !"K"'an !"K"'an!.... !............. ................. ................. ................. ................ ................. ................. ................. ................. ................. ................. .............................. ......................1 1 An@&%*! An@&%*! ! !' !' ! !J!<= !J!<= (Rn%'! (Rn%'! ana&%*7*).... ana&%*7*)............. ................. ................. ................. ........................................ ................................1 1 EJ%6%" !"%$a<= !"%$a<= ! A"%;a<= (D%*&a7 a>"%;a%n >!)..................... ..................... .........1 .........1

2.1.5.1 2.1.5.1 2.1.5.2 2.1.5.2 2.1.5.3 2.1.5.3 2.1.5.4 2.1.5.4 2.1.5.5 2.1.5.5

I'"%'%" I'"%'%" (,"%n).... (,"%n)............ ................. ................. ................. ................. ................. ................. ................. ................. ................ ................. .................................... ...........................1 1 ,""a ,""a"(F "(F%n). %n)......... ................. ................. ................. ................. ................ ................. ................. ................. ................. ................. ................. ................................ ........................1 1 "aa"(Sa "aa"(Sa!)... !)............ ................. ................. ................. ................. ................. ................. ................. ................. ................. ................ ....................................... ...............................1 1 En%a"(S! En%a"(S!n).... n)............. ................. ................ ................. ................. ................. ................. ................. ................. ................. ................. ................. ............................... ......................2 2 T:& T:& a L%*a L%*a (L%* >!a!")........ >!a!")................. ................. ................. ................. ................. ................. ................ ................. ...................................... .............................2 2

2.1.' ista (ist)........... (ist)....................... ......................... ......................... ........................ ........................ ........................ ................................................... .......................................1*

2.1.+ Ser&ios Ser&ios para ob,eto........... ob,eto........................ ......................... ........................ ........................ ........................ ......................... ......................... ....................... ........... 22.1. ist0rico ist0rico do ob,eto........... ob,eto....................... ......................... ......................... ........................ ........................ ........................ ...................................... ..........................22.1. rdens rdens spool pr0prias (n spool re#est).............. re#est).......................... ......................... ......................... ........................ ...................... ..........22.1.* Jobs pr0prios pr0prios (n ,obs)............... ,obs)............................ ......................... ........................ ........................ ........................ ......................... .......................... ............. 22.1.1- ensa5em ensa5em bre&e (Short (Short messa5e)........... messa5e)....................... ........................ ......................... ......................... ........................ ....................... ...........22.1.11 Stat#s........... Stat#s....................... ........................ ........................ ......................... ......................... ........................ ........................ ........................ ......................... ................... ...... 22.1.12 o5o6............. o5o6.......................... ......................... ........................ ........................ ........................ ......................... ......................... ........................ ............................ ................ 22.2 A UDA (+EL,)................... )................................ ......................... ........................ ........................ ........................ ......................... ......................... ........................ .................... ........ 2

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BARRA BARRA DE FERRAME FERRAMENT NTAS AS PADRÃ PADRÃO O (STANDA (STANDARD RD TOOL BAR)... BAR)......... .............. .......................... ...................... ....21 21

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BARRA BARRA DE TÍTULO TÍTULOS S (TITLE BAR)........ BAR).............. ........... ........... ........... ........... ............ ........... ........... ........... ........... ............ ............... .........22

CONTROLADORIA

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BARRA BARRA DE STA STATUS....... TUS............. ........... ........... ............ ........... ........... ............ ............ ............ ........... ................ ............................. ....................... .....22 22

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BARRA BARRA DE FERRAM FERRAMENT ENTAS AS DA APLIC APLICAÇÃ AÇÃO O (APLICA (APLICATION TION TOOL TOOL BAR).... BAR)............ ........................ ................22 22

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CAMPOS CAMPOS DA TELA TELA DO R/3..... R/3........... ............ ........... ........... ........... ........... ............ ........... ........... .................... ................................ ..................22 22

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MENU PADRÃ PADRÃO O SAP OU FA"ORITOS "ORITOS...... ........... ........... ........... ........... ............ ........... ........... ........... .............. ........................ ...............23

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M$DULOS M$DULOS (COMPONE (COMPONENTES NTES).... ).......... ............ ............ ........... ........... ........... ........... ............ ........... ........... ............ ............ ............ ............ ......23 23

1% METODOLO&IA METODOLO&IA DE IMPLANTAÇÃO IMPLANTAÇÃO DO R/3............................................. R/3...................................................... .................. ........... ..24 24 1.1 FASE 1 – ORANIAÇÃO E ,ROETO CONCEITUAL....................... ................................... ......................... ........................................... ..............................24 24 1.2 FASE 2 – DETAL+AMENTO DO ,ROETO E IM,LANTAÇÃO........................ .................................... ........................ .................................. ......................24 24 1.3 FASE 3 – ,RE,ARAÇÃO DA ,RODUÇÃO........................ ..................................... ......................... ........................ ........................ ........................ .................... ........25 25 1.4 FASE 4 – O,ERAÇÃO ,RODUTIA....................... .................................... ......................... ........................ ........................ ........................ ............................ ................25 25 1.5 8USINESS NAIATOR – REFERENCE MODEL........................ .................................... ........................ ........................ ......................... ......................... ............25 25 11 CUSTOMI'IN& CUSTOMI'IN& – &UIA &UIA DE IMPLANTAÇÃO IMPLANTAÇÃO DO SAP (IM&).............................................. (IM&)..............................................25 25 11.1 O,ÇES ERAIS (ENERAL SETTINS)................... )................................ ......................... ........................ ................................................ ....................................25 25 11.1.1 %a7ses (Co#ntries) (Co#ntries)............. ......................... ........................ ........................ ........................ ........................ ............................................... ...................................2+ 11.1.2 8eocodin5....... 8eocodin5................... ........................ ......................... ......................... ........................ ........................ ........................ ......................... ............................ ...............2+ 11.1.3 oedas (C#rrencies (C#rrencies).......... )...................... ........................ ........................ ........................ ......................... .............................................. .................................2+ 11.1.4 "nidade "nidade de edida ("nits ("nits o9 ens#rem ens#rement).... ent)................ ........................ .................................................... ........................................2 2 11.1.' Calend$rio Calend$rio (Calendar). (Calendar)............. ........................ ........................ ......................... ......................... ........................ ........................................ ............................2 2 11.1.+ :ime ;ones ;ones (F#sos (F#sos or$rios)............ or$rios)........................ ........................ ........................ ......................... ......................... ............................... ...................2 11.1. Caracter7stic Caracter7sticas as de eispla? Characte Characteristics)... ristics)............... .......................... ..............2 2 11.1. @ariants to a,#st a,#st help (SA% ibrar?)... ibrar?)................ ......................... ........................ ........................ ........................ .............................. ..................2 2 11.2 ESTRUTURA DO EM,REENDIMENTO (ENTER,RISE S TRUCTURE)................... )............................... ........................ ............................... ...................2B 2B 11.2.1 Conf5#ra! Conf5#ra!es es espec7fcas espec7fcas do pa7s pa7s (Co#ntr? (Co#ntr?speci specifc fc settin5s)..... settin5s)......................................... ....................................2 2 11.2.2 Contabilidad Contabilidade e Financeira (Financia (Financiall Acco#ntin5)....... Acco#ntin5)................... ......................... ......................... .............................. ..................2 2

11.2.2.1 S%!a! (C'an7).................................. ..................... ..................... .................... .................. ............. .....2 2 11.2.2.2 P"!a D! Cn"&! D! C"Q%* C"Q%* (C"!% Cn"& A"!a)............................ .................. ............ ...... ............ ........... .....2 2 11.2.2.2.1..........................................................................................................Da* "!&!an!* a"a SD 2 11.2.2.3 E'"!*a (C'an7 C!)............................... .................... ..................... ................... ............. ........... ........... ........... .....2 2 11.2.2.4 D%%*= (8*%n!** A"!a).............................. .................... ..................... .................... .............. ............ ............ ............ ........ ..3 3 11.2.2.5 D%%*= ! Cn*&%a<= Cn*&%a<= (Cn*&%a%n (Cn*&%a%n 8*%n!** 8*%n!** A"!a)................ A"!a)................ .................... ....................... ................. .......... ....3 3 11.2.2.? P"!a Fn%na& Fn%na& (Fn%na& (Fn%na& P"!a).............................. .................... ..................... ....................... ................. ........... .....3 3 11.2.2.B P"!a ! A'%n%*"a<= A'%n%*"a<= F%nan!%"a F%nan!%"a (AAF – F%nan%a& F%nan%a& Mana0!'!n Mana0!'!n A"!a)...................... .................. .............. ....3 3

11.2.3 Controlador Controladoria ia B Controllin5............ Controllin5........................ ........................ ........................ ........................ ......................... ......................... ...................... ..........31

11.2.3.1 P"!a ! Cna6%&%a! Cna6%&%a! ! C* – A (Cn"&&&%n0 (Cn"&&&%n0 A"!a).......................... ..................... .............. ............. .31 11.2.3.2 E'"!*a J P"!a P"!a ! Cna6%&%a! Cna6%&%a! ! ! C**........................ .................... ..................... .............. ........ ........31 11.2.3.3 P"!a ! Cna6%&%a! Cna6%&%a! ! C** J P"!a ! A'%n%*"a<= A'%n%*"a<= F%nan!%"a................... F%nan!%"a................... ............ ...... ............ .......... ....31 31 11.2.3.4 P"!a ! R!*&a R!*&a (P"!a ! R!*&a)..................... R!*&a)..................... .................... ..................... ..................... ............... ........... .....32 32

11.2.4 o57stica....... o57stica................... ........................ ......................... ......................... ........................ ........................ ........................ ......................... ............................... .................. 32

11.2.4.1 N:!& ! Aa&%a<= Aa&%a<= (a&a%n (a&a%n L!!&)............................ .................... ..................... ..................... ...32 ...32 11.2.4.2 C!n" (,&an)......................... .................... ..................... ..................... ................... ............. ............ ............ ............ ........ ..32 32 11.2.4.3 La&%;a<= La&%;a<= (La%n)................................. ..................... .................... ..................... .................. .33 33 11.2.4.4 S!" ! A%%a! A%%a! (D%%*%n)................ (D%%*%n)................ .................... ..................... ..................... ..................... .....33 .....33

11.2.' @endas e >istrib#i=o >istrib#i=o (Sales and >istrib#tio >istrib#tion)........ n).................... ........................ ......................... ................................. ....................34 34

11.2.5.1 O"0an%;a<= O"0an%;a<= ! !na* (Sa&!* O"0an%;a%n)................. O"0an%;a%n)................. .................... ..................... ............... ......... ............ ......34 34 11.2.5.2 Cana& ! D%*"%6%<= D%*"%6%<= (D%*"%6%n (D%*"%6%n C>ann!&)....................... ..................... .................... ................ .............. ..34 34 11.2.5.3 E*"%-"% D! !na* !na* (Sa&!* O!)............................ ..................... .................... .............. ........ ............ ........... .....34 34 11.2.5.4 " D! !n!"!* !n!"!* (Sa&!* ").............................. ..................... ..................... ................. ........... ......... ...34 34

11.2.+ Administra= Administra=o o de ateriais ateriais (ateria (ateriall ana5emen ana5ement)........... t)....................... ............................................. .................................34 34

11.2.?.1 D!-*%* (S"a0! La%n)................................ ..................... .................... ...................... ................ ............ ........ ..34 34 11.2.?.2 O"0an%;a<= O"0an%;a<= ! C'"a* (,">a*%n0 O"0an%;a%n)............... O"0an%;a%n)............... ..................... ..................... ........... ......... ..34 34

11.2. o5istics o5istics E
11.2.B.1 S%*!'a D! D!-*% (Ga"!>*! (Ga"!>*! N'6!")........................ ..................... .................. ............ ............ ............ ........... .......35 11.2.B.2 La& D! EJ!%<= EJ!%<= (S>%%n0 ,%n).............................. ..................... .................... .............. ........ ............ ........35 11.2.B.3 Ca"0a (La%n0 ,%n)................................... ..................... .................... ..................... ..................35 ..................35

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11.2.B.4 O"0an%;a<= O"0an%;a<= D! T"an*"! T"an*"! (T"an*"a%n (T"an*"a%n ,&ann%n0 ,%n)........................... ...................... ................ ........... ........ ...35 35

11.2. an#ten=o an#ten=o (%lant (%lant aintenance).. aintenance).............. ......................... ......................... ........................ ........................ .................................. ......................3' 3'

11.2..1 C!n" ! ,&an!a'!n ,&an!a'!n ! Man!n<= (Ma%n!nan! ,&ann%n0 ,&an).................. ................ .......... ........... .....35 35

11.2.* ec#rsos ec#rsos #manos...... #manos................... ......................... ........................ ........................ ........................ ......................... ......................... ........................ ............... ...3'

11.2..1 P"!a ! R!"** +'an* (,!"*nn!& A"!a*)............................. ..................... ................... ............. ............ ........ ..35 35 11.2..2 S69P"!a ! R!"** +'an* (,!"*nn!& S69A"!a*).................... S69A"!a*).................... .................... ............... ......... ............ ........ ..35 35 11.2..3 " ! E'"!0a* E'"!0a* (E'&7!! "*)............................. .................... ................ .......... ............ ............ ........... .....35 35 11.2..4 S69" ! E'"!0a* E'"!0a* (E'&7!! S69"*)............................ ..................... ........... ...... ........... ........ ..35 35

11.3 COM,ONENTES PLIDOS ,ARA TODAS 35 ,ARA  TODAS AS A,LICAÇES (CROSS9A,LICATION COM,ONENTS)..........................35 11.3.1 Administra= Administra=o o de >oc#mentos >oc#mentos B >S (>oc#m (>oc#ment ent ana5emen ana5ementt S?stem)........................ S?stem)........................3' 3' 11.3.2 Sistema Sistema de Classifca=o Classifca=o (Classifc (Classifcation ation S?stem).... S?stem)................. ......................... ........................ ................................ ....................3+ 3+ 11.3.3 Folhas de oras oras de :rabalh :rabalho........... o........................ ......................... ........................ ........................ ........................ ................................ ....................3+ 11.3.4 %rocessos %rocessos Empresariais Empresariais AE defnidos........ defnidos.................... ........................ ........................ ......................... ......................... ..................... .........3+ 11.3.' :rans9erDncia rans9erDncia nicial de >ados.............. >ados........................... ......................... ........................ ........................ ........................ ......................... ............... ..3 11.3.+ Ferramenta Ferramenta CA CA::..................... ::................................. ........................ ......................... ......................... ................................................... .......................................3

11.3.?.1 In!0"a" K!""a'!na ! !*! !J!"na.................................. .................... ..................... ................ ............... .3B 3B

11.3. Ser&ios Ser&ios nternet/n nternet/ntranet.. tranet............... ......................... ........................ ........................ ........................ ....................................... ........................... ......3 11.4 ,ROCEDIMENTO ,ARA MEL+OR ,ERFORMANCE......................... ..................................... ........................ .............................................. ..................................3 3

11.4.1.1 Sa*........................... ..................... ..................... ..................... .................... .................. ............ ............ .......... ....3 3 11.4.1.2 Sa*  U*@"%.......................... ..................... ..................... .................... ..................... ............3 3 11.4.1.3 ,!"$& ! *a*......................... ..................... .................... ..................... ..................... ............... ......... ........ ..4 4

11.4.2 Es#ema Es#ema de stat#s........... stat#s....................... ........................ ........................ ........................ ......................... ......................... ........................ ....................... ...........411.4.3 Administra= Administra=o o de stat#s...................... stat#s.................................. ........................ ........................ ........................ ......................... ......................... ................ ....41

11.4.3.1 "* ! "an*a<!* n@6!%*................................ .................... ..................... ................... ............. ........... .......42 42 11.4.3.2 "* ! 6&!%.................................. ..................... ..................... .................... ...................... ................ ......42 42 11.4.3.3 Cnn ! Kn<!*............................. .................... ..................... ..................... ................. ........... ............ ........ ..44 44 11.4.3.4 ,!"$& ! ! *!&!<= *!&!<= ! *a* *a* a"a A'%n%*"a<= A'%n%*"a<= ! In!*%'!n*.................... In!*%'!n*.................... .................. ............ ............ .......... ....44 44

12 INTRODUÇÃO INTRODUÇÃO A CONTROLADORIA.................................................................. CONTROLADORIA........................................................................... ...........44 12.1 DIFERENÇA ENTRE CONTA8ILIDADE  FINANCEIRA (ERAL) E DE CUSTOS..................................................44 44 12.2 CONCEITOS 8PSICOS ERAIS........................ ..................................... ......................... ........................ ........................ ........................ ........................ ..................... .........45 12.3 ,RINC,IOS CONTP8EIS........................ .................................... ........................ ........................ ......................... ......................... ........................ ............................ ................45 12.3.1 ealia=o..... ealia=o................. ........................ ......................... ......................... ........................ ........................ ........................ ......................... .............................. ................. 4' 12.3.2 CompetDncia CompetDncia e Con9ronta Con9ronta=o...... =o................... ......................... ........................ ........................ ........................ .................................... ........................4' 12.3.3 C#sto b$sico b$sico como como hist0rico hist0rico de &alor............... &alor........................... ........................ ........................ ........................ ............................ ................4' 4' 12.3.4 ConsistDncia ConsistDncia............. ......................... ........................ ........................ ........................ ......................... ......................... ........................ ............................... ................... 4' 12.3.' Conser&ador Conser&adorismo....... ismo................... ........................ ........................ ......................... ......................... ........................ ......................................... .............................4+ 12.3.+ aterialidade. aterialidade............. ........................ ........................ ........................ ......................... ......................... ........................ ......................................... .............................4+ 12.4 CONTROLADORIA....................... ................................... ......................... ......................... ........................ ........................ ........................ ......................... ......................... ............ 4? 12.5 A8ORDAENS DE CUSTO IM,LEMENTADAS EM ,ARALELO NO RH3.............. RH3.......................... ............................................. .................................4B 4B 12.'.1 C#steio C#steio %adr=o < C#steio eal............... eal........................... ........................ ........................ ......................... ......................... ........................ .............. ..4 12.'.2 C#steio C#steio por Absor=o Absor=o < C#steio C#steio ar5inal......... ar5inal..................... ........................ ........................ ........................................ ............................4 4 12.'.3 C#steio C#steio direto direto < Contrib Contrib#i=o #i=o ar5inal............. ar5inal......................... ........................ ................................................... .......................................4 4 12.'.4 C#stos C#stos de @endas @endas < C#steio %eri0dico... %eri0dico................ ......................... ........................ ........................ ........................ .......................... ..............4 4 12.? ,LANEAMENTO H ,ROEÇÃO H ORÇAMENTO......................... ..................................... ........................ ........................ ...................................... ..........................4 4 12.B MOEDAS EM CO................... CO............................... ........................ ........................ ......................... ......................... ........................ ........................................ ............................4 . 12. CONCEITOS ERAIS DE CO.................. CO.............................. ......................... ......................... ........................ ........................ ........................ ............................. ................. 4 12. COM,ONENTES DO RH3................ RH3............................ ........................ ........................ ........................ ......................... ................................................ ................................... 5 12.*.1 F B Contabilidade Contabilidade Financeira Financeira (Financial (Financial Acco#ntin5)... Acco#ntin5)............... ......................... ......................... ............................ ................''12.*.2 : B :eso#raria eso#raria (:reas#r (:reas#r?)....... ?).................... ......................... ........................ ........................ ........................ ......................... ............................ ...............'1 12.*.3 C B Controllin5. Controllin5.............. ......................... ........................ ........................ ........................ ......................... ................................................. ....................................'1 12.*.4 EC B Controllin5 Controllin5 Empresarial Empresarial (Enterprise (Enterprise Controllin5).... Controllin5)................ ........................ ......................... ........................... ..............'2 '2 12.*.' F B Adminis Administra= tra=o o de n&estimento n&estimento (n&est (n&estment ment ana5emen ana5ement)........... t).................................. .......................'3 '3 12.*.+ Administra= Administra=o o de bens imobilia imobiliados dos (eal (eal State ana5e ana5ement).... ment)................. ................................... ......................'3 '3 13 CONTABILIDA CONTABILIDADE DE DE CUSTOS INDIRETOS (O"EREAD (O"EREAD COST CONTROLLIN&)........... CONTROLLIN&)........ ...... ..... ..53 53 13.1 CONTA8ILIDADE DE CLASSE DE CUSTO (COST V REENUE ELEMENT ACCOUNTIN).................................53 ).................................53 13.2 CONTA8ILIDADE DE CENTRO DE CUSTO (COST CENTER ACCOUNTIN)................... )................................ ................................ ...................53 53 13.3 ORDENS INTERNAS (INTERNAL ORDERS)................... )............................... ......................... ......................... ........................ .................................. ......................53 53 13.4 CUSTEIO 8ASEADO NA A TIIDADE (ACTIITY98ASED COSTIN)..................... )................................. ........................ ............................ ................54 54

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14 CONTROLLIN& DE CUSTO CUSTO DE PRODUTO (PRODUCT COST CONTROLLIN&).................... CONTROLLIN&)....................54 54 14.1 ,LANEAMENTO DE CUSTO DE ,RODUTO (,RODUCT COST ,LANNIN).................... )................................. ......................... ................... .......54 54 14.2 CONTA8ILIDADE DE O8ETOS DE CUSTO (COST O8ECT CONTROLLIN)................... )............................... ........................ ................... .......55 55 14.2.1 Controllin5 Controllin5 de de b,eto por por ordem (%rod#ct (%rod#ct cost cost controllin5 controllin5 b? b? order)............................... order)...............................'' '' 14.2.2 Controllin5 Controllin5 peri0dico peri0dico de de ob,eto (%rod#c (%rod#ctt cost controllin5 controllin5 b? period)..... period)................................ ...........................'+ '+ 14.2.3 Controllin5 Controllin5 por por ordem do do cliente cliente (%rod#ct (%rod#ct cost cost controllin5 controllin5 b? b? sales order)...................... order)......................' ' 14.3 CPLCULO DE CUSTO REAL H LEDER DE MATERIAIS (ACTUAL COSTIN H MATERIAL LEDER).......................5B )....................... 5B 15 ANLISE DE RESUL RESULT TADOS (PROFITABILIT* (PROFITABILIT* MANA&EMENT)............. MANA&EMENT)...................... .................. .................. .........5 5 15.1 MWTODOS DE ANPLISE DE RESULTADOS......................... ..................................... ........................ ........................ ......................... ............................... ..................5B 5B 1'.1.1 %eri0dico....... %eri0dico................... ........................ ........................ ........................ ......................... ......................... ........................ .......................................... ..............................' 1'.1.2 C#sto de @endas. @endas............. ........................ ......................... ......................... ........................ ........................ ................................................ ....................................' 15.2 DEMONSTRAÇÃO DE RESULTADOS (,ROFITA8ILITY ANALYSIS).................... )................................. ......................... ............................... ...................5 5 15.3 CONTA8ILIDADE DE CENTRO DE LUCRO....................... ................................... ........................ ........................................................ ............................................5 5 1'.3.1 Gtodos Gtodos de c$lc#lo de l#cro......... l#cro..................... ........................ ......................... ......................... ........................ ........................ ....................... ...........'* 16 INTE&RAÇÃO INTE&RAÇÃO ENTRE ENTRE CO CO COM COM OUTROS OUTROS COMPONENTE COMPONENTES S DO R/3........................... R/3................................... ........5# 5# 1?.1 ALORES ,RO,OSTOS NOS LANÇAMENTO DE FI.................. FI............................... ......................... ................................................. ..................................... ?1 ?. 1 1?.2 RERAS DE ALIDAÇÃO E SU8STITUIÇÃO....................... ................................... ........................ ........................ ......................... ............................... ..................?1 ?1 1?.3 CLASSIFICAÇÃO CONTP8IL ,OR TI,O .................................... ........................ ........................ .............................. ..................?1 ?1 ,OR  TI,O DE ATIIDADE........................ 1?.4 CONCILIAÇÃO DE CO COM FI................... FI................................ ......................... ........................ ........................ ........................ ......................... ......................... ............ ?2 1?.5 TRANSFERXNCIA DE ALORES NO ,LANEAMENTO DE CENTROS CUSTOS H ORDENS INTERNAS......................?2 ......................?2 1+.'.1 :rans9erDncia rans9erDncia de >eprecia= >eprecia=o o e J#ros (SHAH(SHAH-***1a ***1a4+)....... 4+)................... ................................... .......................+3 +3 1+.'.2 :rans9erDncia rans9erDncia de necessidad necessidades es de ati&idades ati&idades de %%........................ %%.................................... ........................ ..................... .........+' +' 1 SISTEMAS SISTEMAS DE INFORMAÇÃO..................................................................................... INFORMAÇÃO.....................................................................................66 66 1B.1 ISÃO ERAL......................... ..................................... ........................ ........................ ........................ ......................... ......................... ....................................... ...........................?? 1B.2 RE,ORT GRITERH RE,ORT ,AINTER........................ .................................... ........................ ......................... ......................... .................................... ........................?B ?B 1.2.1 Criar relat0rio......... relat0rio..................... ........................ ......................... ......................... ........................ ........................ ........................ ................................. ..................... + 1B.3 RU,O DE RELATÓRIOS........................ ..................................... ......................... ........................ ........................ ........................ ......................... ........................... ..............? 1B.4 A8A, LIST IEGER (AL)........ (AL)..................... ......................... ........................ ........................ ........................ ......................... ......................... .......................... .............. ? 1B.5 CONFIURAÇES DO USUPRIO H ERENCIAMENTO DE ETRATOS......................... ..................................... .................................. ......................? ? 1B.? RELATÓRIOS DRILLDOGN........................ .................................... ........................ ........................ ......................... ......................... ..................................... .........................? ATA G+ARE+OUSE....................... 1B.B LOISTICS DATA .................................... ......................... ........................ ........................ ........................ .............................. ..................B 1..1 Aplica!es Aplica!es defnidas defnidas pelo pelo #s#$rio..... #s#$rio.................. ......................... ........................ ........................ ..................................... ......................... .....1..2 Cat$lo5o Cat$lo5o de Campo Campos............ s........................ ........................ ......................... ......................... ........................ ........................................... ...............................1..3 Estr#t#ras Estr#t#ras de n9orma=o.... n9orma=o................ ........................ ........................ ......................... ......................... ........................ ................................ ....................1 1B.B.3.1 Man!" a* !*""a* ! %nK"'a<!*............... %nK"'a<!*................................... .................... ..................... ..................... .............. ........... ...B3 B3 1B.B.3.2 C&a**! ! !*!n&%'!n !*!n&%'!n a"a "an*" "0an%;!"............................ ................... ............. ........... ........... ............ ........ ..B5 B5 1B.B.3.3 EJ!a" aa&%;a<!* !' 'a**a............................. ..................... ..................... ................... ............. ........... ....... ..BB BB

1..4 At#alia=o At#alia=o das das caracter7stic caracter7sticas as e 7ndices 7ndices das &$rias &$rias opera!es opera!es comerc comerciais................... iais................... .. 

1B.B.4.1 Cn"&! !"a& a"aQ* a a&%a<= a&%a<= %a %a " ! ! Aa&%;a<=............... Aa&%;a<=.................................... ..................... .................BB .................BB 1B.B.4.2 Cn"&! D!a&>a %a R!0"a* ! Aa&%;a<=............... Aa&%;a<=.................................... ..................... ..................... .................. ............ ........ ..B B 1B.B.4.2.1............................................................................................R!0"a* ! aa&%;a<= a"a :n%!* B 1B.B.4.2.2.................................................................................R!0"a* ! aa&%;a<= a"a a"a!":*%a* 1 1B.B.4.2.3............................................................................................D!$n%<= !a&>aa a aa&%;a<= 3

1..' Condi!es Condi!es B at#alia at#alia re#isitos.... re#isitos................ ........................ ........................ ........................ ................................................ ....................................' ' 1..+ F0rm#las............ F0rm#las........................ ........................ ........................ ........................ ......................... ......................... ........................ ..................................... .........................+ 1.. onitora=o onitora=o da at#alia=o..... at#alia=o................. ........................ ......................... ......................... ................................................... .......................................  1B. RELATÓRIOS – ANPLISE FLEEIS....................... .................................... ......................... ........................ ........................ ....................................... ...........................  1B. CONSULTAR CONTEZDO DE ARIANTES DE SELEÇÃO DE RELATÓRIOS...................................................... 

1! CONFI&URAÇ+ES CONFI&URAÇ+ES DE MM........................................................... MM............................................................................... ............................. ...........!! 1.1 DETERMINAÇÃO DE CONTAS......................... ..................................... ........................ ........................ ......................... ............................................. ................................  1.2 DETERMINAÇÃO DE CONTA ,OR TI,O (OMGN)..................... ........................ ....................................... ...........................  ,OR  TI,O DE MOIMENTO (OMGN)......... 1# CONFI&URAÇ+ES CONFI&URAÇ+ES DE FI....................................................................... FI................................................................................ .................. ........... ..#4

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1.1 ARIANTE DE ANO FISCAL........................ .................................... ........................ ........................ ......................... ......................... ........................ ........................ ............4 1.2 RU,O DE TOLER[NCIA........................ .................................... ........................ ......................... ......................... ........................ ........................ ........................... ...............5 1.3 ,LANO DE CONTAS......................... ..................................... ........................ ........................ ........................ ......................... ......................... ................................ ....................5 1.4 CONTAS CONTP8EIS......................... ..................................... ........................ ........................ ........................ ......................... ......................... ............................... ...................5 1.5 RU,O DE CONTAS (ACCOUNT ROU,)..................... )................................. ........................ ........................ ......................... .................................. .....................? ? 1.? CONFIURAÇES DOS CAM,OS DAS TELAS )................................ ........................ .................................. ......................B B DAS  TELAS (FIELD S TATUS  TATUS).................... 1.B ARIAÇÃO CAM8IAL........................ .................................... ........................ ........................ ........................ ......................... ......................... ........................ ..................... .........  TATEMENT ERSION........................ 1. FINANCIAL S TATEMENT .................................... ......................... ......................... ........................ ........................ ............................ ................  1. RAÃO AUILIAR (SU8SIDIARY LEDER)................... )............................... ......................... ......................... ........................ ........................ ....................... ...........  1*.*.1 Contas Contas de Clientes Clientes e Fornecedo Fornecedores......... res..................... ........................ ......................... ......................... .................................... ........................* *

2% PROCESSAMENTO PROCESSAMENTO DIRIO DE FI...................................................................... FI............................................................................... .........## ## EY – C+AE DE LANÇAMENTO....................... 2.1 ,OSTIN \ EY .................................... ......................... ........................ ........................ ........................ .................. ......  2.2 LANÇAMENTOS 8PSICOS DE FI................... FI............................... ........................ ........................ ......................... ................................................ ................................... 21 CONFI&URAÇ+ES CONFI&URAÇ+ES BSICAS BSICAS DE CO.................................................. CO........................................................... .................. ............... ......1%1 1%1 21.1 ,LANEAMENTO INTERADO........................ ..................................... ......................... ........................ ........................ ........................ ................................ ....................11 11 21.2 NUMERAÇÃO AOS DOCUMENTOS DE CO.................... CO................................. ......................... ........................ ........................ ................................ ....................12 21.3 ERSES....................... ................................... ........................ ........................ ......................... ......................... ........................ ........................ ................................. .....................12 21.3.1 ndicadores ndicadores a n7&el 5eral....... 5eral................... ........................ ........................ ......................... ......................... ........................................ ............................1-2 21.3.2 ndicadores ndicadores a n7&el de plane,amen plane,amento.......... to...................... ........................ ......................... ......................... ........................ ................... .......1-2 21.3.3 ndicadores ndicadores para >etermina=o >etermina=o de :ari9a..... :ari9a................. ......................... ......................... ........................ ............................. .................1-3 21.3.4 @ers=o >elta............. >elta......................... ........................ ......................... ......................... ........................ ........................ ........................ ............................. ................. 1-4 21.3.' @ers!es para a&alia!es....... a&alia!es.................... ......................... ........................ ........................ ........................ ......................... ............................. ................1-4 21.4 AALIAÇÃO ,ARALELA H ,REÇO DE TRANSFERXNCIA ..................................... ................................................. .....................................14 14 DE  TRANSFERXNCIA......................... 21.4.1 %erfl de a&alia=o a&alia=o e de moeda............. moeda......................... ......................... ......................... ................................................ ....................................1-' 1-' 21.4.2 >enomina!e >enomina!ess p/prismas p/prismas de de a&alia=o... a&alia=o............... ........................ ........................ ............................................... ...................................1-' 1-' 21.4.3 :ipo de le5der le5der de materiai materiaiss < tipo de de moedas moedas < $rea de a&alia a&alia=o........... =o....................... ..................... .........1-+ 1-+ 21.4.4 Contas Contas de compensa compensa=o =o de di9eren di9erenas as de a&alia a&alia=o........... =o....................... .......................................... ..............................1-+ 1-+ 21.4.' Conf5#ra! Conf5#ra!es es 5lobais para determina= determina=o o de preo......................... preo..................................... ........................ .................. ......1-+ 1-+

21.4.5.1 T% ! Cn%<=................................. ..................... ..................... .................... ........... ...... ........... ............ ........1 1 21.4.5.1.1.................................................................................................C"%a" %* ! n%<= "-"%* 1 21.4.5.2 E*!'a ! @&& ! **........................ ..................... ..................... ....................... ................. ............ .......... ....11 11

21.4.+ @ariante de preo interno............ interno........................ ......................... ......................... ........................ ........................ ........................ ...................... ..........111

21.4.?.1 L%*a ! ,"!<*................................. ..................... .................... ..................... ..................... ....... ..... ..111 111

22 CONTABILIDA CONTABILIDADE DE DE CENTRO DE CUSTO...................................... CUSTO.................................................... ....................... .............. .....112 112 22.1 DADOS MESTRE........................ .................................... ......................... ......................... ........................ ........................ ............................................... ...................................112 22.1.1 8r#pos de >ados >ados mestre............... mestre........................... ........................ ........................ ........................ ......................... ......................... .................... ........113 22.1.2 Classe de C#sto C#sto (Cost Elements)... Elements)................ ......................... ........................ ........................ ........................ ......................... .................... .......114

22.1.2.1 Ca!0"%a ! C&a**!* ! C*........................ ..................... .................... ..................... ............. ........... ..115 115

22.1.3 Centros Centros de C#sto C#sto (Cost (Cost Centers)....... Centers)................... ........................ ........................ ......................... ......................................... ............................11+ 11+ 22.1.4 :ipos de Ati&idade Ati&idade (Acti&it? (Acti&it? t?pes).... t?pes)................ ........................ ......................... ......................... ........................ ............................ ................11 11

22.1.4.1 CATEORIAS CATEORIAS DE TI,O DE ATIIDADE.................................... ATIIDADE.................................... ..................... ..................... ............ ....... .....11 11

22.1.' Indices Indices estat7sticos estat7sticos (Statistical (Statistical e? f5#res)................ f5#res)............................ ......................... ......................... ........................ ............... ...121222.1.+ ec#rsos......... ec#rsos..................... ........................ ........................ ........................ ......................... ......................... .................................................. ......................................121 22.2 LANÇAMENTOS 8ASEADO EM EENTOS........................ .................................... ........................ ......................... ......................... .............................. ..................121 121 22.2.1 A#tomatic A#tomatic Commit Commitment ment and and F#nds F#nds eser&atio eser&ation........... n....................... ................................................. .....................................121 121 22.3 LANÇAMENTOS REAIS....................... ................................... ......................... ......................... ........................ ........................ ......................................... .............................121 121 22.3.1 :rans9erDncia rans9erDncia man#al man#al de c#stos c#stos e receitas receitas (epostin5 (epostin5 Cost Cost And e&en#es e&en#es an#all? an#all?).. )....121 22.3.2 :rans9erDncia rans9erDncia de partida partida indi&id#al indi&id#al (epostin5 (epostin5 ine ine tems)................. tems)............................. ........................... ...............122 122 22.3.3 :ime de :rabalho rabalho (:ime (:ime Sheet)............ Sheet)........................ ........................ ........................ ......................... .................................... .......................122 .

22.3.3.1 A&a<= %"!a ! a%%a! a%%a! (D%"! (D%"! A%%7 A&&a%n).......... A&&a%n)............................... ..................... ................... ............. ............ .......... ....122 122

22.3.4 :rans9erDncia rans9erDncia de Aloca=o Aloca=o de Ati&idade Ati&idade (Acti&it? (Acti&it? Allocation Allocation epostin5)............ epostin5)......................... .............123 123 22.3.' Entrada Entrada de K#antidade K#antidade / %reo Ati&idades Ati&idades nos Emissores Emissores (SEL>E (SEL>E AC:@:M AC:@:M / AC:"A AC:"A %CE) 123 22.3.+ Aloca=o Aloca=o an#al an#al de C#stos...................... C#stos................................... ......................... ........................ ........................ ........................ ..................... .........124 22.4 FEC+AMENTO DE ,ERODO....................... ................................... ........................ ......................... ......................... .............................................. ..................................124 124 22.4.1 C$lc#lo C$lc#lo de %ro&is!es %ro&is!es (ACC"A (ACC"A CAC"A CAC"A:L)  >elimita=o............ >elimita=o........................ ......................... ................ ...124 124

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22.4.2 Act#al Act#al o&erhead......... o&erhead..................... ......................... ......................... ........................ ........................ ........................ ....................................... ...........................12' 22.4.3 &erhead &erhead Commitment..... Commitment................. ......................... ......................... ........................ ........................ ........................ ................................ ....................12' 22.4.4 Aloca=o Aloca=o %eri0dica %eri0dica........... ....................... ........................ ......................... ......................... ........................ ........................ ................................. .....................12' 12'

22.4.4.1 D!$n%<= ! C%&*................................ .................... ..................... ..................... .................... ...12 12 22.4.4.1.1...................................................................................................,a*a Ca6!  S!0'!n 131 22.4.4.1.2..............................................................................................................,a*a E'%**"HR!!" 134 22.4.4.1.3...................................... ..................... .................... ...................... ................ ............ ............ ........... ..... ,a*a a&. E'%**" 135 22.4.4.1.4...................................................................................................,a*a 8a*! ! R!K!".R!!"a 13B 22.4.4.1.5.......................................................................................................,a*a Fa" n!"a<= "!. 13 22.4.4.2 T"an*K!"]n%a ,!"%-%a ,!"%-%a (,!"%% (,!"%% R!*%n0)............................ R!*%n0)............................ .................... .................... .............. ............ .......... ....14 14 22.4.4.3 D%*"%6%<= D%*"%6%<= (D%*"%6%n).............. (D%*"%6%n).............. ..................... ..................... .................... ...................... ................ ............ ........ ..14 14 22.4.4.4 A&a<= ! a%%a! !-"% ^ "!a&............................. ..................... .................... .................. ..141 ..141 22.4.4.5 Ra!% (A**!**'!n).................................. ..................... .................... ................... ............ ...... ............ ........ ..141 141 22.4.4.? A&a<= %n%"!a ! a%%a! a%%a! (In%"! (In%"! A%%7 A%%7 A&&a%n)............................. A&&a%n)............................. ...................... ................ .......... ....142 142 22.4.4.B E*"n ! R!&a**%$a< R!&a**%$a<= = ! S!0'!n* (S!0'!n A*'!n)......................... ............ ...... ........... .......... .....142 142 22.4.4. A&a<= " '!&* (T!'&a! (T!'&a! A&&a%n)............ A&&a%n)................................. ..................... ..................... .................... .............. .......... ....142 142 22.4.4. ,"!9%*"%6%<= ,"!9%*"%6%<= ! ** $J*................................. .................... ..................... ..................... ................ ........ ...143 143 22.4.4.1 D!'*%<= D!'*%<= ! C** !' a%%a!* a%%a!* ! "!aa&%a<= a Ta"%Ka Ta"%Ka (S&%%n0 H ,"%! ,"%! Ca&&a%n) 144

22.4.' C$lc#lo C$lc#lo de >es&ios >es&ios de Centros Centros de c#stos c#stos (@arianc (@ariances)......... es)...................... .................................... ....................... .......144 144 22.5 ,LANEAMENTO......................... ..................................... ........................ ........................ ......................... ......................... ........................ ................................... .......................145 22.'.1 Escopo Escopo e Gtodos Gtodos de %lane,amen %lane,amento.......... to...................... ........................ ........................ ........................ ................................. .....................14+ 14+ 22.'.2 a?o#t a?o#t e %erfl (%rofle)... (%rofle)............... ........................ ......................... ......................... ........................ ........................ ........................ ....................... ...........14 22.'.3 A,#da do plane,amen plane,amento to (%lainin5 (%lainin5 Aids)............ Aids)........................ ........................ ........................ ......................... ........................... ..............14 14

22.5.3.1 C%a"............................. ..................... ..................... ..................... .................... ................... ............. ........... .....14 14 22.5.3.2 \S,U – R!aa&%a"........................ R!aa&%a"........................ .................... ..................... ..................... .................... ............ ...... ........ ..14 14 22.5.3.3 E&%'%na"............................. ..................... ..................... ..................... ....................... ................. ............ ............ ............ ......14 14 22.5.3.4 T"an*K!"]n%a*................................... ..................... ..................... .................... ..................... ......15 ......15 22.5.3.4.1...................................... ............. ....... ........ ..T T"an*K!"]n%a ! D!"!%a<= D!"!%a<= ! "* (S_ALR_B1a4?) (S_ALR_B1a4?) 15 22.5.3.4.2...................................................................T"an*K!"]n%a ! n!!**%a!* ! a%%a!* ! ,, 152 22.5.3.5 \,SI – Cn%&%a<= Cn%&%a<=  ,&an........................ ..................... ..................... .................... .................. ............... ...153 153 22.5.3.? \SG8 – T"an*K!"]n%a ,!"%-%a................... ,!"%-%a................... .................... ..................... .................. ............ ............ ............ ............ ........154 154 22.5.3.B \SA – D!&%'%a<= ! C**.......................... ..................... ..................... .................... ............154 ............154 22.5.3. ,&an!a'!n ! F-"'&a................................... ..................... ..................... ............. ........ ........... ............ .......... ....155 155 22.5.3. \,? – A%a" %n!0"a<=............................. ..................... .................... ..................... .............. ........ ......... ...155 155 22.5.3.1 22.5.3.1 \,5 – R!aa& R!aa&%a" %a" &an!a'! &an!a'!n n 'ana&....... 'ana&............... ................ ................. ................. ................. ................. ................. ......................... ................155 155

22.'.4 Accr#al Accr#al  %ro&is! %ro&is!es es (Accr#al (Accr#al Calc# Calc#lation lation)............ )......................... ......................... ........................................ ............................ ......1'' 1'' 22.'.' Indices Indices estat7sticos estat7sticos B (Statis (Statistical tical Ne? Ne? Fi5#res)........ Fi5#res).................... ........................ ............................................ ................................1'+ 1'+ 22.'.+ Classe de c#stos c#stos (Cost Elements)........ Elements).................... ........................ ......................... ......................... ........................ ........................ .............. ..1'+ 22.'. :ipo de Ati&idade (Acti&it? (Acti&it? :?pe)...... :?pe).................. ........................ ......................... ......................... ........................ ............................. .................1' 22.'. Concilia=o Concilia=o a#tom$tica a#tom$tica do plane,amento..... plane,amento................. ........................ ......................... ......................... ........................ ................. .....1'* 1'* 22.? ANPLISE DE DESIOS (ARIANCE)..................... )................................. ........................ ........................ ................................................... .......................................15 15

23 ORDENS INTERNAS............................................................................ INTERNAS..................................................................................... .................. ...........15# 15# 23.1 DADOS MESTRE........................ .................................... ......................... ......................... ........................ ........................ ............................................... ...................................15 23.2 EENT98ASED ,OSTINS......................... ..................................... ........................ ........................ ......................... ......................... ................................... .......................1? 1? 23.3 FEC+AMENTO DO ,ERODO........................ ..................................... ......................... ........................ ........................ ........................ ......................... ..................... ........1? 23.4 ,LANEAMENTO E ORÇAMENTO....................... ................................... ........................ ......................... ......................... ........................ ............................. .................1? 1? 23.4.1 %lane,amento %lane,amento 8lobal 8lobal (&erall (&erall %lannin %lannin5).......... 5)...................... ........................ ........................ ....................................... ...........................1+1+-

23.4.1.1 E*""a !'"a&............................ ..................... .................... ..................... ..................... ......1? 1?

23.4.2 S#maria=o S#maria=o da rdem........ rdem.................... ........................ ........................ ......................... ......................... ........................ ............................. .................1+-

24 SCEDULE MANA&ER.................................................................................. MANA&ER........................................................................................... ...........16% 16% 24.1 COM,ONENTES......................... ..................................... ........................ ........................ ........................ ......................... ................................................ ...................................1?1 24.2 8ENEFCIOS......................... ..................................... ........................ ........................ ........................ ......................... ......................... ........................ ............................ ................ 1?1

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25 BASICS OF TE REPORT PAINTER...........................................................................161 26 ASAP....................................................................................................................162 2?.1 ASA, OERIEG` TO,ICS...........................................................................................................1?2 2?.2 IM,LEMENTATION ROADMA,` TO,ICS........................................................................................ .....1?2 2 PRODUCT COST PLANNIN&....................................................................................162 2B.1 INTRODUÇÃO............................................................................................................................1?2 2.1.1 estre de ateriais........................................................................................................1+2 2.1.2 n9orma!es b$sicas para o c$lc#lo do c#sto.................................................................1+3 2.1.3 Es#ema de Elementos (Cost Component)....................................................................1+3

D!$n%" !*!'a ! !&!'!n*................................................................................................................1?3 C-%0 a"a !&!'!n a !&!a"................................................................................................................1?? U%&%;a<=................................................................................................................................................. 1?? EJ!'&................................................................................................................................................... 1?? E&!'!n ! ** a"a !*"a%$a<= %n%%a&.........................................................................................1?B DEFINITIONV............................................................................................................................................ 1?B U%&%;a<=................................................................................................................................................. 1?B ,"!%'!n.......................................................................................................................................... 1?B 2B.1.3.1 A**%a" !*!'a ! !&!'!n*  !'"!*a# !n" ! a"%an! ! @&& ! **.................1B1 2B.1.3.2 " ! E&!'!n*........................... .......................................................................................1B1 " ! !&!'!n*................................................................................................................................1B1 ,"!%'!n.......................................................................................................................................... 1B2 U%&%;a<=................................................................................................................................................. 1B2 EJ!'&*................................................................................................................................................. 1B2

2B.2 8ENS TANEIS E INTANEIS................................................................................................. ...1B2 2B.3 ARIANTE DE CPLCULO DE CUSTO (COSTIN ARIANT)................................................................ ....1B2 2B.4 CPLCULO DE CUSTOS STANDARD..................................................................................................1B4 2.4.1 CN4-L  %rocessar a eetermina=o de es#ltados (es#lts Anal?sis Ne?s).....................................1

2B.?.1.1 E*! !*!%a& n= aa&%a................................... ................................................................1BB

2.+.2 @ers=o de >etermina=o de es#ltado.................................................................. ........1

2B.?.2.1 Cn"&! *%'&%$a.................................................................................................................1B 2B.?.2.2 Cn"&! a'&%a...................................... ................................................................................1B

2.+.3 Classes de c#sto da determina=o do res#ltado........................................................ ....11 2.+.4 Gtodo de a&alia=o (c#stos te0ricos)...........................................................................11

2B.?.4.1 Ma!"%a& !' "!** a"a ** !-"%*............................ ....................................................11 2B.?.4.2 Ma!"%a& !' "!** a"a ** "!a%*.............................. .......................................................12 2B.?.4.3 ,"!<* %n!"n*............................ ..............................................................................................12

2.+.' Oip no c#steio peri0dico................................................................................................13 2.+.+ Capitalia=o do O%......................................................................................................14 2.+. >efnir re5ras de lanamento para apropria=o de material em processo.....................1'

2B.?.B.1 ," a!0"%a ! !'n*"a<=  "!*&a................................. ............................................15 2B.?.B.2 ," &a**! ! * ! !!"'%na<=  "!*&a.....................................................................1? 2B.?.B.3 ,"!<* %n!"n*............................ ..............................................................................................1? 2B.?.B.4 A%%a!*..................................................................................................................................1?

2.+. F#n!es a serem e
2B.?.11.1 R!*"%<!*...............................................................................................................................1

2B.B CPCLULO DE DESIO..................................................................................................................1 2..1 %arametria!es dos des&ios.........................................................................................1*-

2B.B.1.1 C>a!* ! D!*%................................... ...................................................................................1 2B.B.1.2 a"%an!* ! !*%............................... .....................................................................................1 2B.B.1.2.1.......................................................................................................D!*%* ! "!K0 (!n"aa) 1 2B.B.1.2.2...................................... ..................................................... D!*% ! "!< ! %n (!n"aa) 11

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2B.B.1.2.3...................................... ............................................ D!*% ! an%a! ! %n (!n"aa) 11 2B.B.1.2.4...................................... ............................................................. D!*% ! !*""a (!n"aa) 11 2B.B.1.2.5...................................... ...................................................... D!*% "!*%a&  %n (!n"aa) 11 2B.B.1.2.?.............................................................................................D!*% ! a'an> ! &! (*a:a) 11 2B.B.1.2.B................................................................................................D!*%* ! "!< %n!"n (*a:a) 11 2B.B.1.2...................................................................................................D!*%* ! "!< 'Q% (*a:a) 11 2B.B.1.2.............................................................................................................D!*%* "!*%a%* (*a:a) 12

2B. DEFINIR DESIOS DE ,REÇOS DE DADOS ,RIMPRIOS (S YSTEM SETTINS FOR AIRANCE CALCULATIONS).......12 2..1 @ers=o te0rica................................................................................................................1*2

2! CLCULO DE CUSTO REAL / LED&ER DE MATERIAIS..................................................1#2 2.1 LEDER DE MATERIAIS............................................................................................................ ...12 2.1.1 Controle de preos com o# sem led5er de materiais.................................................. ...1*3 2.1.2 Esto#e em &$rias moedas............................................................................................1*4 2.1.3 @is#alia=o dos dados do led5er..................................................................................1*' 2.1.4 Stat#s do led5er.............................................................................................................1* 2.2 CPLCULO DE CUSTO REAL...........................................................................................................1 2.2.1 CNC% B %rocessar o c$lc#lo de c#stos reais................................................................1**

2.2.1.1 D!!"'%na<= ! a"%Ka '&%9n:!&................................. ............................................................2 2.2.1.2 ,"0"a'a RMMMINIT – In%%a&%;a<= !":* '!*"! ! 'a!"%a&..............................................22 Cn%<=................................................................................................................................................. 22 Sa:a....................................................................................................................................................... 22 2.2.1.3 LIN+A DE NÃO DISTRI8UDO......................................................................................................22 2.2.1.4 A&%a<= ! na a"a "aa" "an*K!"]n%a* !n"! -%0* ! 'a!"%a&....................................23 2.2.1.5 En!""a'!n  !":.................................. .........................................................................2? 2.2.1.? R!*&a  @&& ! **....................... ...........................................................................2?

2.2.2 Estratifca=o de c#sto real............................................................................................2-+ 2.2.3 21  Altera=o de preco de material..........................................................................2-* 2.2.4 C#stos te0ricos totais.....................................................................................................2-* 2.3 SISTEMAS DE INFORMAÇÃO DE CO9,C..........................................................................................21 2.3.1 %es#isa de %rod#tos (>rilldon %rod#ct)......................................................................212.3.2 S#maria=o e Sele=o de rdens.................................................................................21-

2.3.2.1 S!&!<= ! !"a<= ! Ca"a!":*%a*................................... .....................................................21 2.3.2.2 D!$n%" !*!'a* ! *!&!<= (*!&!%n "$&!*)................................ .......................................211 2.3.2.3 D!$n%" !&a* ! *!&!<= a"a a &%*a ! "!n*...........................................................................211 2.3.2.4 D!$n%" "!0"a* ! !J!<=..........................................................................................................211 2.3.2.5 C"%a" >%!"a"%a ! "!n*............................. ....................................................... .....................211 2.3.2.? C&!a ! a* a"a >%!"a"%a ! "!n*................................................................................212

2# CUSTEIO ABC........................................................................................................213 2.1 INTRODUÇÃO............................................................................................................................213 2*.1.1 %roblemas com a Contabilidade de C#stos.....................................................................213 2*.1.2 C#steio Paseado em Ati&idade (Acti&it? Pased Costin5)................................................213 2.2 ERSÃO DELTA.........................................................................................................................215 2*.2.1 ntrod#=o...................................................................................................................... 21' 2*.2.2 P#siness mana5ement transactions...............................................................................21'

2.2.2.1 ,"%'a"7 **`............................ ................................................................................................215 2.2.2.2 S!na"7 **`............................ ............................................................................................215 2.2.2.3 Sa%*%a& !7 $0"!*`................................... .............................................................................21?

2*.2.3 ecommendation...........................................................................................................21+ 2.3 AM8IENTES (ENIROMENTS)........................................................................................................21?

3% DEMONSTRAÇÃO DE RESULTADO (PROFITABILIT* ANAL*SIS)...................................21 3.1 ,ROFITALI8ITY MANAEMENT.......................................................................................................21 3.2 S TRUCTURES............................................................................................................................21

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3-.2.1 >efni=o das caracter7sticas a n7&el de se5mento.........................................................21 3.3 DADOS MESTRE........................................................................................................................21 3-.3.1 >eri&a=o de Caracter7sticas..........................................................................................21* 3-.3.2 @al#ation........................................................................................................................21*

3.3.2.1 a&"%;a<= *an n%<!* !*!:$a* ! CO9,A (Cn%%n T!>n%! ! C*%n0 S>!!)......22 3.3.2.2 a&"%;a<= a"aQ* ! !*%'a%a* ! @&& ! ** – C*%n0 \!7.....................................222 3.3.2.3 a&"%;a<= a"aQ* ! "%na* !$n%a* !& *@"%....................... ........................................223

3.4 CONFIURAÇÃO DO FLUO DE ALORES REAIS.................................................................................224 3-.4.1 nter&alo de doc#mentos...............................................................................................224 3-.4.2 8r#pos de Caracter7sticas e de Campos de @alores.......................................................224 3-.4.3 S#maria=o dos dados d#rante a at#alia=o.......................................................... ....22' 3-.4.4 "nidade de edida padr=o em C%A............................................................................22' 3-.4.' 8era=o de anamentos pelas rdens de @endas........................................................22' 3-.4.+ 8era=o de anamentos de Fat#ramento.....................................................................22+ 3.5 LIUIDAÇÃO DE ORDEM E ,ROETOS.............................................................................................22? 3.? DADOS REAIS...........................................................................................................................22B 3.B ,LANEAMENTO.........................................................................................................................22B 3. SISTEMA DE INFORMAÇÃO...........................................................................................................22B

31 CONTABILIDADE DE CENTRO DE LUCRO..................................................................22 31.1 MWTODOS DE CPLCULO DE LUCRO.................................................................................................22B 31.2 INTERAÇÃO COM OUTROS O8ETOS..............................................................................................22 31.3 CONFIURAÇES ERAIS............................................................................................................22 31.3.1 p!es para a $rea de contabilidade de c#stos (-NE').................................................22 31.3.2 %arQmetros de controle para lanamentos reais............................................................22* 31.3.3 At#aliar &ers!es de plane,amento................................................................................22* 31.3.4 A,#star saldos das partidas indi&id#ais e re5istros totais (NEE-)....................................2331.3.' Analisar op!es..............................................................................................................231 31.3.+ At#aliar op!es.............................................................................................................233 31.3. Ati&ar led5er de esto#e mGdio.....................................................................................234 31.3. :ransporte de saldo inicial.............................................................................................234 31.4 ORANIAÇÃO EM,RESARIAL................................................................................................. ......235 31.5 DADOS MESTRE........................................................................................................................235 31.'.1 Centro de #cro..............................................................................................................23' 31.'.2 ateriais representati&os...............................................................................................23+

31.5.2.1 A%a" 'a!"%a%* "!"!*!na%*....................... .........................................................................23? 31.5.2.2 S!&!%na" 'a!"%a%* "!"!*!na%*........................ .................................................................23B 31.5.2.3 D!"%a" 'a!"%a%* "!"!*!na%*........................ ......................................................................23B

31.'.3 S7ntese de atrib#i=o de centro de l#cros a o#tros ob,etos (Assi5nment onitor).........23 31.? TRANSFERXNCIA DE CONTAS ,ATRIMONIAIS......................................................................................23 31.+.1 :rans9erDncia peri0dica..................................................................................................23 31.+.2 :rans9erDncia online......................................................................................................23* 31.B SISTEMA DE INFORMAÇÃO...........................................................................................................24 31..1 elat0rios standard de Centro de #cro.........................................................................241

31.B.1.1 R!&a-"%* "%!na* " &%*a.......................... ..........................................................................241 31.B.1.2 ,a"%a* In%%a%*....................................................................................................................241 31.B.1.3 ,a"%a* !' a6!"........................... ..........................................................................................241 31.B.1.4 Cna* a"%'n%a%* "an*K!"%a* !"%%a'!n!......................................................................241 31.B.1.5 Fn<!* !*!%a%*.................................... ..................................................................................241 31.B.1.? L!0!" ! Sa&* 'Q%*............................. ..............................................................................241 31.B.1.B C!n@"% ALE !*!n"a&%;a......................................................................................................241 31.B.1. ,"!<* In!"n*............................. .............................................................................................242 31.B.1. T"an*K!"]n%a ! Da* a EIS........................ .............................................................................242

31..2 elat0rios >rilldon standard de Centro de #cro.........................................................242

31.B.2.1 R!"%n0 %n!"a%............................ .......................................................................................242 31.B.2.2 R!"%n0 %n!"a% – :n%!* !*a:*%*................................... ...............................................242 31.B.2.3 S!%a& Fn%n* b D!!n"a&%;! ALE9S!na"%.............................. .........................................242

32 PROCEDIMENTO PARA ENCERRAMENTO DE PERÍODO EM CO....................................243 32.1 ,RW9REUISITOS........................................................................................................................ 243 32.2 8LOUEAR O,ERAÇES EM CO....................................................................................................243

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32.3 LANÇAR NDICES ESTATSTICOS ,ARA OS CENTROS DE CUSTOS OU ORDENS............................................244 32.4 ALOCAR OS CUSTOS DE ENERIA ELWTRICA ,ARA OS CENTROS DE CUSTOS............................................245 32.5 ALOCAR OS CUSTOS DE CENTROS DE CUSTOS ,ARA MAIS DE UMA UNIDADE FA8RIL..................................245 32.? A,RO,RIAR OS CUSTOS DE MANUTENÇÃO.......................................................................................245 32.B ALOCAR OS CUSTOS DOS CENTROS DE CUSTOS ,RODUTIOS ,ARA AS ORDENS DE ,RODUÇÃO...................24B 32. ALOCAR OS CUSTOS DAS ORDENS DE ,RODUÇÃO ,ARA OS ,RODUTOS..................................................24 32. EFETUAR O CALCULO DE CUSTOS REAIS.........................................................................................251 32.1 TRANSFERIR AS DES,ESAS ADMINISTRATIAS E COMERCIAIS DOS CENTROS DE CUSTOS ,ARA UMA CONTA DE 253 RESULTADO........................................................................................................................................ 32.11 8LOUEAR ,ERODO...............................................................................................................254 32.12 ,OSSEIS ERROS DURANTE O ,ROCESSAMENTO...........................................................................254

33 TRANSPORTE DE DADOS DE CO ENTRE MANDANTES...............................................254 33.1 TRANS,ORTAR O,ÇES ,ARA DADOS MESTRE...................................................................................254 33.2 DESTINO CONSOLIDAÇÃO............................................................................................................25? AP,NDICE A - TRANSAÇ+ES DO R/3.............................................................................25 AP,NDICE A - TRADUÇ+ES..........................................................................................25 AP,NDICE B - CONCEITOS &ERAIS DE &ESTÃO DE NE&$CIO..........................................25! AP,NDICE C - CONCEITOS &ERAIS DO R/3....................................................................261 GOR\8ENC+ (A8A, 8C9DG8)...........................................................................................................2?1 ARIANT (ARIANTE)...........................................................................................................................2?1 8USINESS SCENARIO (CENPRIO DE NEÓCIO)..........................................................................................2?1 UNIDADE ORANIACIONAL..................................................................................................................2?1 MASTER DATA (DADOS MESTRE)............................................................................................................2?1  TRANSACTION ( TRANSAÇÃO).............................................................................................................. ...2?2 DOCUMENTO....................................................................................................................................2?2 .  TI,O DE DOCUMENTO..........................................................................................................................2?2  TI,O DE CONTA.................................................................................................................................. 2?3 RE,ORTS........................................................................................................................................... 2?3 ENOY SA,....................................................................................................................................... 2?3 C+ANE V TRANS,ORT S YSTEM (8C9CTS)........................................................................................ .....2?3

CONTROLADORIA

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1 S0 R/3 – I0789: SINIFICADO DA SILA RH3 •

R ∏ R!a& T%'!

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3 ∏ 3 %!" (aa6a*!# a&%a%n *7*!'# K"n!n)

PRINCIPAIS PROCESSOS / NÍ"EIS DE APOIO A &ESTÃO . O S%*!'a RH3 a!n! a* a" 0"an!* "%n%a%* "!*** ! 'a !'"!*a !  "]* n:!%* ! a%  0!*=` PRINCIPAIS PROCESSOS ;UE ATENDE •

A;UISIÇÃO DE MATERIAIS  (Ma!"%a& ,""!'!n)

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"ENDAS E E
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PLANE=AMENTO E CONTROLE DA PRODUÇÃO

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CONTABILIDADE> FINANÇAS E FISCAL NÍ"EIS DE AP$IO  &ESTÃO

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CORPORATI"O – EIS (EJ!%! InK"'a%n S7*!') – L"*# ROI# M!"a# !..

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&ER,NCIA OPERACIONAL (NÍ"EL TTICO)  9 S%*!'a* ! InK"'a<!* E*!:$* ! aa @"!a – LIS (L0%*%* InK"'a%n S7*!')# FIS (F%nan%a& InK"'a%n S7*!')# +IS (+'an R!*"! InK"'a%n S7*!')c U%&%;a a*  *%*!'a RH3 ! ! *%*!'a* !J!"n*.

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OPERACIONAL – C'n!n!*  RH3 ! *%*!'a* n= RH3.

O RH3 %n""a  n!% ! ?*SI?*& – (G>a Y S!! I* G>a Y S!) ! !"'%! n$0"a"  K"n9!n %n%%a&'!n! a"a aa *@"% !"*na%&%;an &!%a!* ! !&a ! '!n*. ,a"a aa *@"%# !9*! !$n%" a%* a'* *!"= !J%6%*# a%* *!"= 6&!a* ! a%* * 6"%0a-"%* !# a%na# !*a6!&!!" a&"!* "!9!$n%* a"a !!"'%na* a'*. ,!' *!" "%a* n* '!n* !*!:$* a"a aa *@"% nK"'!  a!& ("&!) ! !*!'!n>a na !'"!*a  '!*' a&!"a" * '!n* !J%*!n!* (Fa"%!*). A* %n!"Ka!* '  *@"% !' *!" !"*na&%;aa* a"aQ* ! !&!'!n* "0an%;a%na%*# !"$* ! *@"%# "!0"a* ! na6%&%;a<=# a&!n@"%*# %* ! 'a!"%a%*# Ka%Ja* ! n'!"a<=.

1.1 M70 (C@0) O RH3 "a6a&>a '  n!% ! 'anan! (&%!n) ! !"'%! a0"a"# !' ' *- a'6%!n! !"a%na&# !"a<!* ! %!"*a* !'"!*a* %n!!n!n!* !' !"'* ! n!0-%. U' 'anan! Q 'a n%a! %n!!n!n! a"a  RH3 !n *!* "-"% a'6%!n!# a*# "an*a<!*# a"a'!"%;a<!*. ,a"a !n"a" n *%*!'a#  *@"% !! %nK"'a" !' a& 'anan! %"@ "a6a&>a". CnK"'! a* n!!**%a!* a !'"!*a !' *!" "%a* ' dn% 'anan! a"a a* a* !'"!*a* (*%a<= 'a%* '')#  %%%9&a* !' %!"** 'anan!*. O n!% ! 'anan! a'6Q' Q 6a*an! *a n "!** ! I'&ana<=. N"'a&'!n!# a"a aa I'&ana<=  RH3 *= !$n%* !& '!n* "]* 'anan!*` •

,"%'!%" – a"a !*!* %n%%a%*# "an! a* !$n%<!* ! a"a'!"%;a<!*.

CONTROLADORIA •

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S!0n – a"a !$n%" a* n$0"a<!* ! "<= n! *!"= !K!a* * !*!* 'a%* "!$na*# @ 6!' 'a%* "-J%'  a'6%!n! ! "<=.

•  T!"!%" – Q  a'6%!n! ! "<= ""%a'!n! %. D"an! a I'&ana<=# a* a&!"a<!* !

n$0"a<= *!"= !K!aa* n a'6%!n! ! !*! ! a&%aa*. ,*!"%"'!n!# !n=# *= "an*K!"%a* a"a  a'6%!n! ! "<= a"aQ* ! Kn<!* !*!:$a* %*n:!%* n RH3. (Fn<!* ! "an*"! ! a*).

1.2 I7 7 S0 O RH3 !*@ %*n:!& !' %!"*a* &:n0a*# !n  *@"% %nK"'a"  %%'a ! %"@ "a6a&>a" a !n"a" n *%*!'a. O *@"% !' ' %%'a a"= !$n% n *! !"$&. W **:!& ' '!*' *@"% *! e&0a"f 'a%* ! 'a !; n *%*!'a. U'a !; !n"  *%*!'a#  *@"% ! a6"%" aQ ? *!**!* *%'&gn!a* (an!&a*  '*)#  *!a# ! !*a" "a6a&>an !' aQ *!%* "an*a<!* %K!"!n!* a '!*' !'. ,a"a a6"%" 'a na *!**= ! *!" *a  '!n# a 6a""a ! a"!Ka* !  a' ''an $!& !*"%* *!"%"'!n!.

1.3 A 70  09: (C7 @7) W  a' &a&%;a na 6a""a ! K!""a'!na* a"=  RH3 ! !"'%! a!**a" %"!a'!n! 'a "an*a<= (Kn<=)  *%*!'a *!' a n!!**%a! ! na!0a<= n '!n %nK"'an  *! -%0. ,a"a %!n%$a"  -%0 ! 'a "an*a<=#  *@"% !' @"%a* <!*` •

!*an na a&%a<=# ! *!&!%na"# na 6a""a ! '!n# a <= S?stem  ∏   Stat#s. U' * a'* !J%6%* na an!&a *!"@  -%0 a "an*a<=.

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 "%'!%" a' a 6a""a ! *a* (!J"!'%a! %nK!"%" a !&a) ! a"!*!na" %K!"!n!* %nK"'a<!* nK"'! a"a'!"%;a` S7*!'# C&%!n# *!"# "0"a'# "an*a%n# R!*n*! T%'!# Rn "%*Hh*>!*. T!&an n :n! a &a  a'# ! *! %*a&%;a" a&!" 'a !*a* %nK"'a<!*.

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'a"an a <= p!es  ∏   S#plementos  ∏   E
A&Q'  -%0 a "an*a<=# a&0n* 'an* !' !' *!" %0%a* n!*! a' ' Kn<!* !*!:$a*` •

/ 0 7  7 09: – a "an*a<= *&%%aa *!"@ a6!"a !' 'a na *!**= ! a *!**= ""!n! !"'an!! ' a "an*a<= ""!n!c

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/ 0 7  7 09: – a "an*a<= ""!n! *!"@ !n!""aa ! a "an*a<= *&%%aa Q a6!"a na '!*'a *!**=c

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/ – !n!""a a *!<= ""!n!.

1.4 M0 D0 – D7 0 O* "!0%*"* ! a* ! !"'an!!' n 6an ! a* " ' &n0 !": ! !' *= >a'a* Ma*!" Daa. S= * aa*"* 6@*%* ! '"!!n!' * K"n!!"!*# * 'a!"%a%*# a* na* n@6!%*# &%!n!*# !. S= "%a* ! K"'a !n"a&%;aa !n *!" *a* " @"%a* a&%a<!*. ," !J!'&#  aa*" ! &%!n! Q *a an " !na* an !& na* a "!!6!". O aa*" ! &%!n!* ! K"n!!"!* *= %*%n*. I* *%0n%$a ! *! 'a !'"!*a K" &%!n! ! K"n!!"a a '!*' !'# !!"@ *!" %n*!"%a n* %* aa*"*. N !nan# Q **:!& !*a6!&!!" ' :n& !n"! * %* aa*"* a"a !"'%%"  !nn" ! na*  n ! %*a $nan!%"# n a* ! 'a !"'a# " !J!'&. O* aa*" *= *6%%%* !' *!0'!n* ! a" ' a @"!a ! %&%;a<=. ," !J!'&#  aa*" ! &%!n!* *! *6%%! ! "]*` &@ D0 ("**9!n!""%*!) ! **% %nK"'a<!*

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13 de 305

0!nQ"%a* a"a a* a* !'"!*a*# F@ A80 D0 ! **% %nK"'a<!* !*!:$a* a"a a !'"!*a &%0a* "%n%a&'!n! a @"!a $nan!%"a ! S@ D0 ! **% %nK"'a<!* "!&!an!* *'!n! a"a a @"!a ! !na*.

1.4.1C70 7 @0 O aa*" ! &%!n!* Q " 'anan!. Caa $&%a& ! 'a !'"!*a "!"!*!na ' &%!n! a"a  RH3. A"aQ* a* ,a"n!" Fn%n* Q **:!& !!"'%na" %K!"!n!* $&%a%* ! 'a !'"!*a a"a Ka"a'!n# 6"an%99 a"7). O* &%!n!* !' *!" a**%a*  !'"!*a# "0an%;a<= ! !na*# ana& ! %*"%6%<= ! %%*= (6*%n!** a"!a). A n:!& ! a* 0!"a%* ! &%!n!* !*= * %nK"'a<!*` -%0 (nd'!" a na  "a;= aJ%&%a")# n'!# !n!"!<# !&!Kn!# %nK"'a<!* 6an@"%a*. A n:!& ! !'"!*a ! *!" !$n%a* a na ! n%&%a<= (na ! *a& *%nQ%a  0" ! &%!n!* n "a;= 0!"a&)# n%<!* ! a0a'!n# K"'a ! &a**%$a<= * &an
1.4.2C70 7 0 O aa*" ! 'a!"%a%* Q *a " * * '-&* ! &0:*%a ('"a*# !n0!n>a"%a# !*!n&%'!n ! "*# &an!a'!n ! 'a!"%a%*# a&'Ja"%Ka# na6%&%a! $nan!%"a# !na*# **# "0"a'a<= a "<= (/" *>!&%n0)# "!%*!* (F"!a*%n0)# &a**%$a<!* (a0"a'!n* a"a Ka%&%a" !*%*a*)# /a"!>*! 'ana0!'!n (0!"!n%a'!n ! !*!* a n:!& ! "a!&!%"a# !*an!*# !.)# !.). In&% * * 'a!"%a%* *a* na !'"!*a` 'aQ"%a*9 "%'a*# 'a!"%a& ! n*'# "* aa6a*# %n!"'!%@"%*# 'a!"%a%* ! 'an!n<=# !. O M0@ T Q ! %"@ !$n%" a a"a!":*%a  'a!"%a&#  *!a# !!"'%na a* %*!* !  'a!"%a& ! !". A !J%*]n%a ! ' dn% aa*" a"a a* a* @"!a* !%a "!ngn%a*. A !*""a &-0%a  aa*" ! &%!n!* ! K"n!!"!* a'6Q' *! a&%a a aa*" ! 'a!"%a%*. U' n %'"an! a *! n*%!"a" n aa*" ! 'a!"%a%* Q a !$n%<= a n%a! ! '!%a. O aa*" "a6a&>a ' 'a n%a! ! '!%a  'a!"%a& ! "a* n%a!* a&!"na%a* ! !' *!" !$n%a* a"a !na*# '"a*# "<=# "!%*%<= ! 'a!"%a&# !.. S'!n! * *a!%a "a6a&>a" ' a n%a! ! '!%a 6@*%a. ,"an# a n%a! ! '!%a 6@*%a !! *!" !$n%a ! a" ' a n!!**%a! a @"!a ! **. ,a"a a* !'a%* @"!a* ! *!" !$n%a 'a n%a! '!%a !*!:$a.

1.5 C8@0  R@0G U'a !; ! a %nK"'a<= K% a&%'!naa n RH3 !J%*!' 6a*%a'!n! "]* K"'a* ! *! !J"a%" a %nK"'a<=. A"aQ* * S0 7 IH9:# a"aQ*  EIS (EJ!%! InK"'a%n S7*!') ! a"aQ*  B? (8*%n!** InK"'a%n Ga"!>*!). Caa '-&  RH3 **%  *! *%*!'a ! %nK"'a<!* ' "!&a-"% @ "!!$n%* ! ! !' *!" *'%;a*. A K"'a ! a&%'!na<= !*!* *%*!'a* Q ,US+#  *!a# a aa "an*a<=# * a* *= a'a%a'!n! "an*K!"%* a"a * *%*!'a* ! %nK"'a<=. ,a"a * "* %*#  "%Q"% Q ,ULL# *%0n%$an ! a aa&%;a<= n= Q n9&%n! a aa "an*a<= !# *%'# ' "!** 6a> ! Ja a* %nK"'a<!*  RH3. O EIS "a6a&>a '  n!% ! AS,ECTS (n:!%* ! *'a"%;a<=). O 6! ! n!0-% eA0f ""!*n! a ' nn ! %nK"'a<!* ! n!0-% *'a"%;aa* a"a 'a E'"!*a  ' " a"a $n* ! aa&%a<= ! aa 'a a* @"!a* a !'"!*a. U'a a6!&a  6an ! a* n!n a"a!":*%a* ! !7 $0"!* Q "%aa a"a aa A*!. ,! n!"# " !J!'&# %nK"'a<!* *6"! *%<!* $nan!%"a*# &0:*%a# !**a&# *%a<!* ! '!"a.

CONTROLADORIA

14 de 305

A* *a:a*  *%*!'a !' *!" a"%*# KaJ# !9'a%&# "!&a-"%* %'"!***  n*&a* !' !&a !"'%%n# %n&*%!# 0!"a" &an%&>a* EJ!&. Na !"*= 4.? a'6Q' Q **:!& "a6a&>a" ' &an%&>a* EJ!& !n"  "-"% SA, a"aQ* a <=  '!n A0 O9J OK I00` *!&!%na" M%"*K EJ!&. A&0'a* a"a'!"%;a<!* ! 6a*%* !!' !*a" n$0"aa* a"a !"'%%" !*! % ! a!**. O* "!&a-"%*  RH3 *= "!**a* n9&%n! a '!*' !' !' ! a* "an*a<!* !*= *!n !K!aa*. R!&a-"%* K"!i!n!'!n! *a* !' !" *a* a"a'!"%;a<!* (<!* ! *!&!<=) a"'a;!naa* na K"'a ! "0 Ka%&%an *a !J!<=. E*a* a"%an!* an !' *!" *aa* na 0!"a<= ! "!&a-"%* n9&%n! ' !' *!" %n&aa* a 6* !*!%$an an  "!&a-"% !! *!" "!**a. O* a* ! ' "!&a-"% !' a'6Q' *!"!' !J%6%* 0"a$a'!n!. O RH3 **%  n!% ! !*%*a "!"*%a  "%&&9/n ! !"'%! ! *! !*!* a a"%" ! ' "!&a-"% 0!nQ"% aQ >!0a" na %nK"'a<= !*!aa. E*a a&!"na%a Ka%&%a 0"an!'!n! a an@&%*! * a* !' ' "!&a-"% ! K"'a @0%& ! *!0"a. A* %nK"'a<!* n* *%*!'a* ! %nK"'a<= *= a"'a;!naa* !' !*""a* ! %nK"'a<!* *'a"%;a* (07 H0 0808). A&!"na%a'!n!# * SI a'6Q' !' "!!6!" %nK"'a<!* ! "* *%*!'a* n=9SA,. O* "!&a-"%* 'a%* K"!i!n!'!n! *a* !' *!" !J!a* a a"%"  M!n *ana"  SA,. 8a*%a'!n!# * "!&a-"%* *! %%!' !' "]* %*` •

P7: (*ana" "!"*)` &%*a ! '!n*# ! aa*"* 6@*%* (&%*a ! &%!n!*# K"n!!"!*# &an ! na*# !.)# !.c

•

S0 7 IH9:` an@&%*! a"!* *6"! &0:*%a (LIS)# $nan!%" (FIS) ! "!"** >'an* (+IS)c

•

EIS  B?

2 M8 P@ A 6a""a ! '!n nQ' a* <!*  '!n !' a*aa. a"%a nK"'! a a&%a<= ""!n!. E' a* a* a&%a<!*# !*a"= %*n:!%* a* <!* ! Sistema ! A,#da (S?stem ! elp) !*"%* 'a%* a%an!.

2.1 M8 S0 (S0) O '!n S%*!'a aa"!! !' a* a* !&a*  RH3 ! %*n%6%&%;a %!"*a* Kn<!*`

2.1.1 A/ F =@ (C0 / E7 S) ,!"'%! a "%a<= !  !n!""a'!n ! na* an!&a* (*!**!*  '*). C' @ K% %# n RH3#  *@"% ! "a6a&>a" ' aQ *!%* an!&a* (*!**!*) *%'&gn!a* **%6%&%an ! *!a' "!**aa* aQ ? "an*a<!* a '!*' !'. I* Ka%&%a !  *@"%# !*an aa*"an ' "!' ! !na*# " !J!'&# **a Ka;!" !"%$a<!* n aa*" ! 'a!"%a%* *!' a6anna"  aa*"a'!n a "!'. R!&a-"%* ! *= n*an!'!n! a!**a* a'6Q' !' $a" !' a6!" !' 'a an!&a a"a&!&a.

2.1.2E9J 7 U8 (U P@) 2.1.2.1

M0> D  E@ D7 (@7> S0 7 D@0 D0)

A* Kn<!* ! Man!" ! D!$n%" a* !"'%! "%a" 0" ! 6!* ! a* *%'%&a"!*  %0a%* '# " !J!'&# ' 0" ! "!n* ! '"a. A* a* Kn<!* !"'%!' !$n%" a&"!*

CONTROLADORIA

15 de 305

"** a"a * a'* !*!%$a* *- ! a Kn<= Man!" !"'%! a&!"a"  a&"  a' ! a Kn<= D!$n%" n=. ,a"a Man!"  D!$n%" a*# "!!n>a  n!d  a' ! en0!&!9 na !&af *an 'a a* Kn<!*. A a"%" a:# *!'"! ! K" "!"na" a !*a !&a# !*!%$a'!n!#  *%*!'a# a'a%a'!n!# "!!n>!  a'  * a'* en0!&a*f. S! K" n!!**@"% a&!"a"  a&"# %&%;! a Fn<= Man!". Ca* n"@"%# %&%;!  D!$n%" %*  *%*!'a %"@ *a&a" !*! a' a0%&%;an a %0%a<=. ,!' *!" n0!&a* a'* ! @"%a* !&a*. O* a'* !"'an!!"= n0!&a* aQ ! *!a' !&%'%na* a"aQ* a Kn<= E&%'%na"  a-* a *a:a (&0j)  *%*!'a. N!' a* a* !&a* !' !*a Kn<= %*n:!&. A**%' ' a"a * * 6!*  RH3 R!*%"7# a* !&a* !' a"%6* ! a !*"!!' ! !!"'%na' *! Kn%na'!n !' !' ! !J!<=. O a"%6 Hold Data !!"'%na *!  *@"% !"@  n= n0!&a" a&"!* a"a !*a !&a. S'!n! a&"!* "!a&'!n! %nK"'a* !& *@"% !"= *!" n0!&a*. E&!* *6"!!'  a&" "an*K!"% !& "0"a'a A8A, n !!n ,8O. N !!n ,8O#  a"%6 Hold Data ! *!" a&!"a %na'%a'!n! (!' !' ! !J!<=).

2.1.2.2

D7 PG (O D0)

CnQ' a* n$0"a<!*  *@"%. A* %nK"'a<!* !*= %%%a* !' "]* 0"an!* 0"*` Endereço (Address) – E' Endereço# *= !$n%*  n'! '&!  *@"%# a K"'a ! "aa'!n#  !n!"!< ! !&!Kn!. Valores Fixos (Defaults ) B E' Valores Fixos# Q !$n%  K"'a ! a"!*!na<= a* %nK"'a<!* a *@"%` na<= ! !%'a%* ! ! aa*# %'"!**"a a"=# %%'a a"=# '!n %n%%a&# !. Parâmetros (Parameters ). E' Parâmetros# *= !$n%* * a&"!* "** a"a "!!n>%'!n* ! ' !!"'%na a' ! !&a a"aQ*  a"a'!!" ID !*! a' ! K"'a !# *!'"! ! !*! *@"% a!**! 'a !&a ! **a !*! a'#  a' n$0"a @ aa"!!"@ "!!n>% '  a&" "* a% !$n%. O 6!% a !$n%<= * a&"!* "** Q a0%&%;a" ! '%n%'%;a" !""* n "!!n>%'!n * a'*. A**%'# " !J!'&# !' *!" !$n%* ' a&" "**#  -%0 a !'"!*a#  -%0  !n"# a P"!a ! Cna6%&%a! ! C**# !.. E' nn ' a* !$n%<!* a* a"%an!* ! !J%6%<=# !9*! "!*"%n0%" a a&!"a<= !*!* a'* a"a 0a"an%" 'a !n"aa ! a* ""!a. Caa !; ! * a* "-"%*  *@"% K"!' a&!"a*# *!"@ n!!**@"% "!%n%%a"  '!n a"a ! a* a&!"a<!* *!a' n*%!"aa*.

,a"a *a6!" a&   a"a'!!" ID ! ' a'# @ a"a 'a !&a ! n!n>a  a' !*!a# *%%n!  "*" n a' ! !&! F1. S!"@ !J%6%a a !&a ! >!&  a'. E' *!0%a# "!%n! a <= InK"'a<!* Qn%a* a"a !"  a"a'!!" ID  a'.

2.1.3S9 (S) 2.1.3.1

R0

In%%a  R!"* ("0"a'a* A8A,). Caa % ! "0"a'a A8A, **% ' 'an %n%%a& * *!0%n!* %*`

T 1 M F \   S  T

C7 I@ RE,ORT ,RORAM FUNCTION9,OOL CLASS9,OOL CLASS9,OOL ,RORAM TY,E9,OOL

CONTROLADORIA

I

16 de 305

9

,"0"a'a*  % I (In&!) n= *= '%&a*# *= *%'&!*'!n! '&a"%;a* *!n *a* *'!n! n n!J  "0"a'a a ! !"!n!. ," !*a "a;=# n= **!' ' 'an %n%%a&. O* 'an* RE,ORT ! ,RORAM# n"'a&'!n!# ]' a '!*'a Kn<=. ,!"'%! !*!%$a" a &a**! ! '!n*a0!n*  "0"a'a ! a* <!* ! K"'aa<= a"a *a &%*a !Ka&. O % ! "0"a'a Q ! !$n! *! !&! Q !J!@!&  *'!n! !"@ *!" %n%%a " 'a "an*a<= ! n=  'an %n%%a&. N !nan# "0"a'a* !J!@!%* !"%a' *!'"! %n%%a" ' ' 'an RE,ORT# ! '&!* &* *!'"! '  'an ,RORAM. S"%na* (% S) !!"%a' %n%%a" '  'an ,RORAM.

2.1.3.2

;8 (A ;8 (B-S-;8))

F!""a'!na ! !"'%! n*"%" "!&a-"%* *!' "0"a'a<=. ,a"a !$n%" ' "!&a-"% '  %%!/!"# 6a*a !$n%" * :&*# *!&!%na" * a'* ! <!* ! !$n%"= a !*""a  "!&a-"%. U'a *!i]n%a !*!:$a ! a'* !' *!" a**%aa a"aQ* ! n'!"a<=. S! n!!**@"%# a* &%*a* !' *!" !%aa* a"aQ* ! ea""a*a" *&a"f n ' GYSIGY#  a"aQ* a* Kn<!* %*n:!%* na* 6a""a* ! K!""a'!na*. O* a* a'6Q' !"= *!" !n%a* a"a "0"a'a* !J!"n* a%* ' EJ!&  G".

2.1.3.3

C0@ 7 SQ7 (O8080 C0@@)

,!"'%! 0!"!n%a" a* *&%%a<!* ! %'"!**=  *@"%. EJ%*!' a* K"'a* ! %*a&%;a" a* *&%%a<!* ! "!&@-"%*  *@"%` •

Da !&a ! *!&!<=  Cn"&! ! Sa:a ("an*a<= S,1). W **:!& na!0a" !n"! a !&a ! O* "!!** ! *& "!!**. W **:!& *!&!%na" * a'* a *!"!' !J%6%*. ,a"a *!&!%na" * a'*# "!**%n! a <= e#tros critGrios de sele=o...f ! !*&>a 'a a* <!*. S!&!%n! a* *&%%a<!* '6%nan * %!"** "%Q"%* (" !J!'&# *@"%# nd'!" a *&%%a<=# %**%% ! *a:a# aa a *&%%a<=# !.). A**%' ' !' a* a* !&a*  SA,# *! ' a' K" !%Ja !' 6"an# a* a* <!* *!"= n*%!"aa*#  *!a# n!n>a' "!*"%<= *!"@ n*%!"aa a"a a!&! a'. CnK"'!  n:!& ! a"%;a<=# * *@"%* !"= !" a* a* *&%%a<!*  *'!n! a* *a*.

•

Da &%*a ! *&%%a<!*` *!&!%na" a &%*a ! *&%%a<!* a* *&%%a<!* ! *a:a *! !*!a !" ! !*&>a a <= (#tp#t re#ests). @"%a* "a* <!* !*= %*n:!%* a%* '# !"  n!d# !&%'%na"# *&%%a" %'"!**=# !..

2.1.3.4

A08@9: 7 T@ (T@ M0)

Man!n<= a a6!&a* ! %*!* ! a6!&a*  RH3. N!' a* a* a6!&a* !"= *!" a&!"aa* " !*a Kn<= !!n *!" *aa 'a Kn<= !*!:$a a"a a a6!&a# %*n:!& n C*'%;%n0 (IM). U' a6!&a (A8A8 D%%na"7 (8C9DG89DIC) Q ' !" ! a* n %%n@"% A8A,. U' a6!&a n*%*! ! &na* (a&"!* ! a* '  '!*' %) ! &%n>a* ("!0%*"* ! a*). Caa "!0%*" !! !" 'a %!n%$a<= dn%a !!"'%naa " '  @"%* a'*.  Ta6!&a* %n!"na* *= 6!* ! a* a"%@!%* %na'%a'!n!. C' a* a* a"%@!%*# *= !&a"aa* a"aQ* ! ' 'an DATA. Ta6!&a* %n!"na* !*@%a* a'6Q' !' *!" !&a"aa* !' ,"!"!* *an  'an STATICS ! !' &a**!* *an  'an CLASS9DATA. E'6"a  n"&! ! %*= ! a6!&a*  SA, **a *!" *a %n!!n!n!'!n!# Q "!%* n!@9& a 'a &!<= ! %*!* ! a6!&a* a"a !J&"a" *a %&%;a<= ! K"'a '&!a. U'a !; ! 'a %*= ! a6!&a Q n!aa a 'a a6!&a# a a&!"a<= !' "a a'a%a'!n! "!h!! na "a ! %!9!"*a *!' a n!!**%a! ! "0"a'a<= a%%na&.

CONTROLADORIA

2.1.3.5

17 de 305

B0 I80

 – !"!n%a a* *!**!* ! batch inp#t  a"a "an*K!"]n%a ! a*. 8a> In Q 'a %n!"Ka!  RH3 (8a*%* S!"%!*HC''n%a%n In!"Ka!* – 8C9SR) ! Ka%&%a a !n"aa ! ' 0"an! &'! ! a* n *%*!'a !n *!" *a a"a !n"aa !"%-%a ! a* !J!"n* ! '%0"a<= %n%%a& ! a*. U' "0"a'a A8A, &] * a* !J!"n* a *!"!' %n*!"%* n RH3 ! a"'a;!na !' 'a *!**= ! 6a> %n. A* a<!* n!!**@"%a* a"a a "an*K!"]n%a * a* *= 0"aaa* a"aQ* ! "an*a<!* n"'a%*  SA,. A-* a 0!"a<= a *!**= !& "0"a'a# a *!**= ! *!" "!**aa a"a !J!a" a* "an*a<!* SA,. U'a *!**= ! 6a> %n !n"a na $&a an "%aa ! !"'an!! &@ aQ *!" %n%%aa !J&%%a'!n!. ,a"a %n%%a" 'a *!**= ! *!" *aa !*a <= # a&!"na%a'!n!# *6'!!" ' 6 !' 6a0"n (RS8DCSU8). E*! 6 %"@ %n%%a&%;a" a* a* *!**!* '  n'! %n%a. N *%*!'a ! "!**a'!n 6a0"n Q **:!& "!na" a 0!"a<= ! !J!<= a* *!**!* ! 6a> %n. ," !J!'&# !9*! "0"a'a" a !J!<= (*>!&!)  "0"a'a ! 6a> %n !  RS8DCSU8 ! !$n%" !  "0"a'a !! *!" !J!a an!*  RS8DCSU8. O RS8DCSU8 *!"@ !J!a# a'a%a'!n!# *'!n! *!  6 ! 6a> %n K" "!**a ' *!**. A&!"na%a'!n!#  "0"a'a ! 6a> %n !  RS8DCSU8 ! *!" !n$&!%"a* ' a*** ! ' dn% 6. S- !# n!*! a*#  RS8DCSU8 *!"@ !J!a '!*' !  "0"a'a an!"%" !n>a a6"a. O 6a> %n Q a!na* 'a a* K"'a ! "an*K!"]n%a ! a*. O* a* a'6Q' !' *!" "an*K!"%* " D%"! In ! Ca&& T"an*a%n. O"a K"'a ! "an*K!"]n%a ! a* Q  C@@ T0 a"a !J!<= ! "an*a<!* SA,. O* a* n= "!%*a' *!" a"'a;!na* !' *!**!* a"a *!"%" "!**a'!n. T  "!**a'!n ! 6a> %n Q K!% n9&%n! !& "0"a'a. N!*! a*#  !' ! "!**a'!n Q '!n". N !nan# !*! "!**# n= *"a ""!<!* %n!"a%a* ! Kn<= ! &0 a'@%*.

2.1.3.6

E07 R7 (F0 E0) 

R!"!" – (T"an*a%n R!"!") – "an*a<= S+D8 – E*a "an*a<= ! *!" *aa a"a 0"aa" 'a *Q"%! ! "an*a<!* ! *a* !&a*. ,! *!" *aa a"a "%a" "0"a'a* ! "an*K!"]n%a ! a* ! *!'  6a> %n   Ca&& T"an*a%n# a"a "%a" *!**!* ! 6a> %n# a"a "%a" 'a**a ! !*!  a"a "%a" '-&* ! Kn<!*. A 0"aa<= ! *!" !J!aa @"%a* !;!*. A* !&a* *!"= !J!aa* !Jaa'!n! a '!*'a K"'a ' K"a' "!**aa* "an! a 0"aa<=. A* 0"aa<!* !' *!" a&!"aa* !%* ! 0"aaa*. E*a Q a '!*'a "an*a<= %n%%aa !&a <= 8a> In (R!"!"). O6*!"a<!*` •

A* !&a* F1 ! F4# * 'an * '!n* S%*!'a* ! Aa n= *= 0"aaa*.

•

M!n*a0!n* ! !"" ! ! a%* n= *= 0"aaa*. I* *%0n%$a ! *'!n! a'* '  -%0 O\ ! n!d* ! n;a' a ' "!**a'!n 6!' *!% *!"= "!**a* na !&a ""!n!.

•

O 'an COMMIT GOR\ n hJ a "an*a<= %n%a "!**a'!n O\. A 0"aa<= a'6Q' !n!"" ' *!**.

•

LEAE TO TRANSACTION n !""!" a "an*a<= %n%a ! n= !*a %*n:!& 6a> %n. A 0"aa<= Q !n!""aa.

•

Na* !&a* ! SCREE,AINTER# '%'!n a 6a""a ! "&a0!' *= *= 0"aa*. D!!' *!" *aa* a* Kn<!* F21 ! F24 a"a  *%%na'!n.

,"!**a'!n %*:!& EJ%6%" *'!n! !""* Can!&a"

CONTROLADORIA

2.1.3.

18 de 305

E07 D0 (D0 I80)

O D0 I80 Q 'a %'%;a<=  6a> %n *aa# !*!%a&'!n!# a"a a "an*K!"]n%a ! 0"an!* &'!* ! a*. T!' 'a !"K"'an! '!&>" "! n= "a6a&>a ' !&a a"a n*%*]n%a * a* ' ""! '  6a> %n. Ta'6Q' n= "a6a&>a ' *!**!*# a"'a;!nan * a* %"!a'!n!. A n*%*] n%a * a* Q K!%a " '-&* ! Kn<!*  SA,. E' a* ! !""#  "!** ! *!" "!%n%%a *'!n! *! !J!a !' 6a0"n. ,a"a 'an!" ! !J!a" !*!* "0"a'a*# *!  "0"a'a R8MS+OG  a "an*a<= 8M. EJ!'&* ! "0"a'a ! D%"! In`

P  RF8I8L RMDATIN D RAFSS RAALTD11 R\EET

2.1.3.!

A@9: FI MM SD AM CO9,A

CATT (C80 A77 T0 T@ (BC-CAT) 

R!0%*"a" Can!&a"

2.1.3.#

=

!"!n%a'!n ! 6* "!**a* n *!"%". U' 6 ""!*n! a ' nn ! "0"a'a* ! *= !J!a* "n&0%a'!n! ' a-*  " n"&a* " 'an* !*!:$*.

2.1.3.1%

F@

2.1.3.11

S9 SAP (SAP S)

L0n n SA,N! RH3 F"n!n.

2.1.3.12

A7 (A00 @7)

U' ana'!n Q ' %n!"a& ! !'  >"@"% a"aa  a& ' *@"% !*!%$ 'a a%%a!  ' !!n !*!:$. O* ana'!n *= a**%a* a 'a %n!"a& ! !' !' 'a a0!na. E*! %n!"a& Q !n= "!!n>% ' !*a a%%a!. Ma* ! ' ana'!n ! *!" a**%a a ' %n!"a& ! !'. A a0!na **% K!""a'!na* a"a Ka%&%a" a 'an!n<= ' ana'!n* !"%-*. Ana'!n* ! 0" ! a%%a!* *!' %n&a<= ! %a# *= a%%a!* %@"%a*. •

,"-"% (On/!")

•

E'"!0a (E'&7!!) – !"'%! "%a" 'a &%*a ! a"!Ka* ! ' !'"!0a !! !J!a" "an! ' !!"'%na !":. A* &%*a* !' *!" %'"aa* ! !%aa*. ,a"a %*# !!' *!" *aa* a* Kn<!*  %*n:!%* n SA, L%* %!/!".

CONTROLADORIA

2.1.3.13

19 de 305

B8 ?@

A 8*%nn!* /"&a! Q 'a @"!a ! "a6a&> %n!0"a a"a  *@"% n!n "!**a'!n ! %!n* ! "a6a&># '!n*a0!n* !n%aa* ! "!!6%a*# '!n* a'%n%*"a% ! "!*** ! "a6a&> ! %*"%6%<= ! "!**a'!n ! %nK"'a<!* a"a a a !'"!*a  !n" ! ' 0" a"%&a". W 'a K!""a'!na  SA, 8*%n!** G"h/ (8C98MT9GFM).

2.1.4U0@0 2.1.4.1

D89: 7 T@ (D8 S)

2.1.4.2

D89: ABAP/4 (D8 ABAP)

2.1.4.3

D89: S0 (D8 S0)

2.1.4.4

C8 7 R8 (R8 U)

2.1.4.5 F@ 800 0 Q(A80.88 8 )

CONTROLADORIA

2.1.4.6

20 de 305

E9: 7 H (PH 7@)

O* %* a*!* "!&!an!* ! ' *%*!'a !"a%na& *= a %*n%6%&%a! ! a !"K"'an!. D%*n%6%&%a! U' *!"%< Q % %*n:!& *! K" aa; ! !J!a" a a"!Ka a"a a a& K% !*%na. W ' n!% e*%'9n=f# !*an  *!"%< %*n:!&  n=. Cn*%!"an ' !' %* n= "0"a'a# !*! n!% *%'9n= Q a**%a a 'a '!& ! %n*!** !n'%na eC"a*> Ka%&"!f. E*a Q 'a a"J%'a<= a* Ka&a* "!a%* ! *%*!'a# ! 0!"a&'!n! *= 'a%* '&!Ja*. ,!"K"'an! A !"K"'an! Q '!%a !& a6%&%a! ! n>!%'!n ! !"* "%Q"%* "!9!$n%*# a%* '# "!n%'!n  *%*!'a (" !J!'&# nd'!" ! *@"%* *"a*) !  !' ! "!**a a"a aa *@"%. ,!"K"'an! Q n*%!"aa a!%@!& an ' !"  n:!& Q a%n0% !n" ! ' a !":. A !"K"'an!# ' !"!;a# !!n! a %*n%6%&%a!. N !nan# a %*n%6%&%a! n!' *!'"! 0a"an! a !"K"'an!. ," !J!'&  RH3 n! a %&%;a<= ! C,U  *!"%" ! 6an ! a* Q a&a !' 6a%Ja !"K"'an!# 'a* ! *!" n*%!"a ' %*n:!&. Na "@%a# a %*%n<= !n"! !*!* %* a*!* K"!!n!'!n! *! '%*"a' !' a** !J"!'*# %*# 'a !"K"'an! '% "%' *%0n%$a !  *%*!'a ! *!" n*%!"a ' n= %*n:!&. ," !J!'&# 'a n!<= ! "!! ! *!" %n!""'%a !%* ! ' %'!9 ""% !' Kn<= ! 'a !"K"'an! 6a%Ja %na!%@!&. ,a"a a'!na" a %*n%6%&%a!  *%*!'a.# Q !**!n%a& '%n%'%;a"  !' ! %*%a!. O* !'* ! a"aa !' *!" &an!a*  n= &an!a* !# n' n:!& 'a%* 6a%J# !' *!" *!a"a* !' &an!a* ! n= &an!a*  RH3#  0!"!n%a"  6an ! a*# a "!!#  *%*!'a !"a%na& ! '!*'  >a"/a"!.

2.1.4.

T H

2.1.4.!

A@ 7 0 7 89: (R80 @)

Fn<= a"a '!%<= ! an@&%*! ! !"K"'an! ! * * "0"a'a*# "an*a<!* ! Kn<!* * '-&*. W *aa a"a 0!"a" &%*a* ! %!%$a' 'an ' &n0 !' ! !J!<=# a!*** a a6!&a* *'a"%;aa* ! '*"a"  hJ >%!"a"%  "0"a'a. E*a* %nK"'a<!* Ka%&%a' !nn"a" ! ana&%*a" "6&!'a* a*a* "` •

U* !J!**%  !*n!!**@"% ! 'an* A8A,# ! *6"%na* ! '-&* ! Kn<=.

•

Fn<!* ! "0a'a ! * %n!n*% ! C,U

•

Fn<!* !*!:$a*  *@"% ! K"'a a&!"aa* " 'an* A8A,

•

A!*** a 6an !*n!!**@"%*  %n!$%!n!*.

O<!* %*n:!%*` •

EJ!a"

•

A%a"

•

D!*a%a"

2.1.4.#

E "9: 7 A809: (D@ 800 )

CONTROLADORIA

2.1.5L0 (L0) 2.1.5.1

I (P0)

2.1.5.2

P8(F7)

2.1.5.3

&(S)

A"% O! A"% M!n F%&! &a&

2.1.5.4

E(S7)

2.1.5.5

TQ08@ 7 L0 (L0 7)

2.1.6S9  V0

2.1.0G 7 V0

2.1.!O7 @ G (O @ 80)

2.1.#= G (O V)

2.1.1%

M  (S0 )

2.1.11

S008

2.1.12

LW  

21 de 305

CONTROLADORIA

22 de 305

2.2 AV87 (@) O RH3 **% %!"*a* K"'a* ! aa a *@"%`

@ 7 C (F1) – !*an *%%na !' ' !!"'%na a' a !&a#  *@"% ! !&a" F1 a"a 6!" 'a !J&%a<=  a'. Ta'6Q' ! a!**a" !*! >!& a"aQ*  6= %"!%  '*!. A&Q'  >!& ! a'# a !&a F1 a'6Q' !"'%! a!**a" >!& ! '!n# Kn<!* ! '!n*a0!n*# !!n!n ! n!  *@"% !*%!" *%%na. Na an!&a ! >!& ! a' a'6Q' !*@ %*n:!&  6= ! eIH9J 0Xf ! !J%6! %nK"'a<!* ! K"'aa<=  a'# n'! a a6!&a# n'!  a'# a"a'!!" ID# !.. O a"a'!!" ID Q %'"an! a"a a n*"<= ! a&"!* "** a"a  *@"%. AV87   A@9:. O >!& ! a&%a<= ! *!" a!**a na !&a ! >!& ! a'  !&a 6a""a ! '!n elp  ∏   Aplication elp. S!  *@"% !*%!" na !&a %n%%a&# *!"@ !J%6% a SA% ibrar? *%%na n %!' 8ettin5 started ith /3. B@0 SAP (SAP L). E*! Q  'ana& n9&%n!  *%*!'a. CnQ' a !J&%a<= !   *%*!'a !n  *@"% na!0a" !& :n%!  " !*%*a* a"a !nn"a" a %nK"'a<= !*!aa. O %%'a Q !$n% !&a 6%6&%!a %*n%6%&%;aa a"a n*&a ! n= !& %%'a !  *@"% !*!a &0a. IH 7 R@ (R@ N0) – %nK"'a a* a&!"a<!* ! ""!"a' na* 'an! *7*!'# SA,N! "%!* Ka*# !j!%! >!&. In SA,N!# 7 an !n!" 7" !*%n*  SA, %"!&7 an %''!%a!&7 "!!%! an %n%%a& "!*n*!. SA,N! "%!* 7 /%> >! *a'! %nK"'a%n >a SA, %*!&K *!* K" F%"* L!!& S". G>!n 7 *a! >! '!**a0! 7 !n!"!# >! !"'%n&07 na%n! %n >! '!**a0! %* *! K" an a'a% *!a"> %n >! n!* aa6a*!. T>! *7*!' %*&a7* a &%* K n!*# />%> na%n !a%&! !*"%%n* K >/  *&! >! "6&!'. F%"* an S!n L!!& S" /"!"* *! %n'%n0 *'!" '!**a0!*  /"%! N!*. RH3 !!&!"* a&* "!a! N!* %K >!7 "!0n%;! an7 !n%a& *"!* K "6&!'* " '%**%n0 %nK"'a%n. A%%a!*  T>!"! a"! %j!"!n /a7*  *a" a *!a"> K" n!*. S!!"a& a"! &%*! 6!&/` S!%K7 >! n'6!" K >! n! En!" >! a&%a%n a"!a (K" !Ja'&! 8C9D8) En!" a&!* K" >! >an0! a! F"!! !J *!a">` En!" an O"a&! " SA, %&%7 !7/" F!!6a – !"'%! !n%a" '!n*a0!n* a"a a SA,N! RH3 F"n!n# SA,k* *!"%! *7*!'. O<!* (S!%n0*) – !"'%! a&!"a" a n$0"a<=  >!&# a&!"an# " !J!'&# ' *!"= !J%6%a* %nK"'a<!* n '  a'. Ma>! – (') – En"aa* ,**:!%*. O ;'  a'#  *!a# a &%*a a <!* **:!%* a"a "!!n>%'!n  a' !' !  *@"% !*@ *%%na ! *!" 6% ' a !&a F4   6= %"!%  '*!. E*a a&!"na%a Q 6a*an! d%& %* !%a !  *@"% !n>a ! !"a" -%0*. A* <!* ! aa"!!"= na &%*a  a' *= $&"aa* nK"'! a a&%a<=. A**%'# ' '!*' a' ! !" 'a &%*a ! !n"aa* **:!%* %K!"!n! ! 'a !&a a"a "a#  '!*' n'a '!*'a !&a an  "!!n>%'!n * !'a%* a'* K"!' %K!"!n!*. O ;'  a' a'6Q' ! *!" 6% !& 6= %'!%aa'!n!  %"!%a a a'. S!'"! ! *!&!%na" !*a <=# an!* a &%*a0!' *!"@ !J%6%a 'a !&a ! *!&!<= ($&") a"a !  *@"% **a "!*"%n0%" 'a%* a !*%*a ! !nn"a"  a&" !*!a 'a%* "a%a'!n!. ,a"a a&0'a* Kn<!*# !*! 'a>! ! *!" a&!"a a"a ! "* a'*#  '6%na<= ! a'* **a' *!" *a* a"a !*%*a.

CONTROLADORIA

23 de 305

+!&  IM – IM Q  %a ! I'&!'!na<=  RH3# nQ' a* a* !aa* ! "!%*a' *!" *!0%a* a"a a"a'!"%;a<=  *%*!'a an!* a !n"aa !' "<=. Ta* a* a%%a!* n!&! "!&a%naa* **!' ' >!& !J&%a% ! ! *!" !J%6% an n K"'a >'& an !' !J *"% nK"'! a"a'!"%;a n '!n "tilities. E*! >!& Q 6a*an! d%& na I'&ana<=  *%*!'a.

3 B 7 F0 7: (S077 T@ B) E*a 6a""a !*@ %*n:!& !' a* a* a&%a<!* !n a&0n* ! *!* :n!* %n%6%* an n= !*%!"!' %*n:!%*. O* :n!* **!' ' >!& !J&%an *a Kn<= ! *a !&a ! aa&> 6a*an a"a %* !"'an!!" '  "*" *6"! !&! " ' !'. ,**%  a' C''an F%!& @ !*"%# * :n!* ! 0"aa<=# na!0a<=# *a:a# "%a<= ! *!**= (an!&a)# aa# <!* ! &a7. Na* <!* ! &a7 Q **:!& a&!"a" a K"'a ! a"!*!na<= a* '!n*a0!n*# K"'a* ! "a6a&>a" '  "*"# a'an> a Kn!# "!*# !..

B0:

N Cn$"'a" (En!") Ca' ! 'an "aa"

F89: Cn$"'a" a* %nK"'a<!* %0%aa*  *!&!%naa*. N= 0"aa. ,!"'%! %0%a" 'an# '# " !J!'&#  -%0 a "an*a<=. M!*'a Kn<=  M!n E% → Sa&a"

&a"

I'"%'%"

R!na a"a a!&a an!"%" *!' *a&a" * a*. O6"%0a  "Q% "!!n>%'!n * a'* 6"%0a-"%*. En!""a a "an*a<= aa& *!' *a&a" * a*. R!"na a"a a !&a %n%%a&  a !&a  '!n "%n%a&. A6anna a "an*a<= aa& *!' *a&a" * a*. C""!*n!  Kn<= E% → Can!&a". I'"%'! * a* a !&a aa&.

La&%;a"

,!*%*a " %nK"'a<!* na !&a aa&.

La&%;a" "-J%'a ,"%'!%"a @0%na (C"&l,0U) ,@0%na an!"%" (,0U) ,"-J%'a @0%na (,0Dn) Z&%'a @0%na (C"&l,0Dn) A6"%" an!&a

,""a a "-J%'a ""]n%a na !&a aa&.

Sa%" Can!&a"

C"%a" !&a ! aa&> Aa (F1)

R!"na a"a a "%'!%"a @0%na. R!"na 'a @0%na. Aan a"a "!&a-"%*  SA,# "an*a<!*  a"!Ka* (@&% a"a G%n 32). A"!*!na a !*"%<=  a' n!  "*" !*%!" *%%na.

CONTROLADORIA

24 de 305

La7  M!n ,!"'%! !"*na&%;a" a* <!* a !&a (O<!*# !"a" "@$# C"%a" L%0a<=# A%a" %T# Ta'an> Sana"# +a"7# C"a" "a%a'!n!_%n*!"%"# S6"!...

4 B 7 TQ08@ (T0@ ) A 6a""a ! :&* '*"a 'a !*"%<= *%na a a&%a<= !' !  *@"% !*@.

5 B 7 S008 La&%;aa na !J"!'%a! %nK!"%" a !&a# **% ' a' a"a a"!*!na<= ! '!n*a0!n*. A* '!n*a0!n*# n RH3# !' *!" ! !""# a%*  *%'&!* %nK"'a<=. E*a a"a!":*%a a '!n*a0!' ! *!" a&!"aa#  *!a# 'a '!n*a0!' ! a%*# " !J!'&# ! *!" a&!"aa a"a 'a '!n*a0!' ! !"". A n$0"a<= a"a !J%6%<= a* '!n*a0!n* ! *!" a&!"aa nK"'! a* "!K!"]n%a*  *@"%. A**%'# *! "!K!"%"#  *@"% ! *&%%a" ! a* '!n*a0!n* ! !""# " !J!'&# *!a' !J%6%a* !' an!&a* ! %@&0 ! n= na 6a""a ! *a*.

6 B 7 F0 7 A@9: (A@0 0@ ) A 6a""a ! K!""a'!na* !*!:$a a a&%a<= nQ' %!"** :n!* ! a"%a' ! a" ' a a&%a<= '&!'!nan a* <!* a"= %*n:!%* na 6a""a ! K!""a'!na* a"=.

 C 7 0@ 7 R/3 O* a'* ! !n"aa ! a* !' *!" ! "]* %* %K!"!n!*` Ra% 8n*# C>! 6J!*# In $!& (!J) Kn%nan ! K"'a *!'!&>an! a* a&%a%* /%n/*. O* a'* ! aa"!!' "!!n>%* ' 'a checmar  *= * a'* ! "!!n>%'!n 6"%0a-"%. E' !"*!* an!"%"!*# !*!* a'* !"a' 'a"a* ' n* ! %n!""0a<=. A"aQ* ! e@ariantes de e%'!n 6"%0a-"% nK"'!  0" ! na* n@6!%*  &an ! na*. A&0'a* !&a* a%na **!' 'a a6!&a ' !J&%a<!*.

! M8 P7: SAP 8 F0 D!%* ! %nK"'a" *!* a* a"a !n"a" n *%*!'a ('anan!# n'!# *!n>a ! %%'a)# *!"@ a"!*!na a *@"%  '!n a"=  SA, (SA% Eas? Access B Standard). S! !*!a" ! *!a a"!*!naa "a !&a# !"@ *!" a"a'!"%;aa 'a "an*a<= %n%%a& !' Ea a!** 6!' !*!:$ n *%*!'a ( *a) # " !J!'&# a"a "%a" ' '!n !*!:$ a"a a !'"!*a. 8a*%a'!n!#  *@"% !' "]* K"'a* ! na!0a" n SA,` •

A"aQ*  M!n a"= ! @ !' 'na ' a* a* "an*a<!* %*n:!%* n '!nc

•

A"aQ*  C''an F%!& %nK"'an %"!a'!n!  -%0 a "an*a<=c

•

A"aQ* ! ' '!n *'%;@!&#  FAORITES# n!  *@"% !"@ !!n"a" a* "an*a<!* ! *! *# nK"'! *a* "!K!"]n%a*# %n&*%! !n "%a" 'a !*""a

CONTROLADORIA

25 de 305

%K!"!n! a !*""a  '!n a"=. A&Q' ! "an*a<!*#  *@"% ! a'6Q' %n&%" *%!* a %n!"n!# "!&a-"%* ! a"%*. ,a"a a 'an!n<=  Ka"%!*# !*@ %*n:!& a <= ! dra55in5 R droppin5 (a""a*a" ! *&a"  '*!). E' E!" !n"! na!0a" !& '!n a"=  !& '!n !*!:$  *@"%. Na aplication tool bar  !' *!" "%a* n* '!n*# !9*! a&!"na" !n"! ' '!n ! "# !9*! a**%a" *@"%*.

# MG78@ (C0) ,, – ,RODUCTION ,LANNIN (,RODUÇÃO) • SO, – Sa&!* an O!"a%n ,&ann%n0 • M,S – Ma*!" ,"%n S>!&%n0 • •

MR, – Ma!"%a& R!*"! ,&ann%n0 H Mana0!'!n R!*"! ,&ann%n0 OSHO, – O"!' ! ,"<= ! ! ,"!**

C>= ! F@6"%a • C*!% * "* MM – MATERIAIS MANAEMENT SD – SALES AND DISTRI8UTION FI – FINANCIAL ACCOUNTIN IM – INESTIMENT MANAEMENT • ,&an!a'!n ! Cn"&! ! '!%<!* ! ,"0"a'a* ! In!*%'!n ! Ca%a& EC – ENTER,RISE CONTROLLIN • Cn*&%a<= 0!"!n%a& ! Cna6%&%a! " !n" ! &" (,"$ C!n!" An%n0) CO – CONTROLLIN (CONTROLADORIA) • Cna6%&%a! ! C** •

•

D!'n*"a<= * ** ! "!!%a* a !'"!*ac

,!"'%! a na6%&%;a<= " !n" ! *# !n" ! &"  "c •  T"a6a&>a '  C* A8C – A%%7 8a*! C*%n0 (C*!% 6a*!a !' a%%a!) • !"a An@&%*! ! R!na6%&%a! H D!'n*"a<= ! R!*&a* •

•

Cn"&! C""a%

Cn"&! ! O"
CONTROLADORIA

26 de 305

+R – +UMNA RESOURCES • EK!%a a"%%a<= * @"%* n:!%* ! 0!"]n%a. ,S – ,ROECT SYSTEM • ,&an!a'!n# n"&! ! 'n%"a'!n ! "!* '&!J* ! &n0a "a<= %*an 0!"!n%a" Kn* ! "!"**# a&%a! ! !'. GF – GOR\FLOG • A'a%;a<= ! "!*** nK"'! "!0"a* ! "!%'!n* "Q9!!"'%na*. IS – INDUSTRY SOLUTIONS • C'6%na<= * %!"** '-&*  RH3 ' Kn%na&%a!* !*!:$a* a %nd*"%a` C, H TELECON H ,ETROUMICA H UMICA E FARMACXUTICA H AUTOMO8ILSTICA H ELETRO9 ELETRmNICA H SAZDE.

1% M07@ 7 I@09: 7 R/3 A "!K!"]n%a a"a a I'&ana<= ! *%*!'a* ! !*= In!0"aa (ER,) *= * "!*** ! n!0-% a !'"!*a. O* S%*!'a* 'a%* aan
1%.1 F 1 – O9:  PV0 C08@ • Ana&%*a" n!!**%a!* • O"0an%;a" ,"! • C"%a" a'6%!n! ! !*! •  T"!%na" E%!  ,"! • D!$n%" Fn<!* ! ,"!*** • ,"!a" In!"Ka!* ! !J!n*!* • PRO=ETO CONCEITUAL

1%.2 F 2 – D0@0 7 PV0  I@09: •

• •

• •

E*a6!&!!"` • ,a"g'!"* 0&6a%* • E*""a a O"0an%;a<= • Da* 6@*%* ! '!*"!* • Fn<!* ! ,"!*** I'&!'!na" In!"Ka!* ! !J!n*!* E*a6!&!!" • ,"!*** ! "!&a-"%* • !"]n%a ! a"%a'!n • !"]n%a ! a"%;a<!* EJ!a" TESTE FINAL

APLICAÇÃO

1%.3 F 3 – P9: 7 P789: • • • •

,"!a"a" %n:% a "<= C"%a" '!na<= a"a *@"%* (!' Ka;) ,"!a"a" a'6%!n! ! "<= Ca"0a ! a*

CONTROLADORIA

27 de 305

•  T"!%na" *@"%* • E*a6!&!!" A'%n%*"a<=  S%*!'a •  T"an*K!"%" a* a"a "<= • O!"a<= A**%*%a •

PRODUÇÃO

1%.4 F 4 – O9: P780 • •

S"a" O!"a<= ,"%a O%'%;a"  *  *%*!'a

1%.5 B8 N0 – RH M7@ O R!K!"!n! M!& Q 'a K!""a'!na ! %'&!'!na<=  RH3 ! K"'a !*""aa ! !*"!! 0"a$a'!n!  !* a* a%%a!* * 'n!n!*  RH3 ! * "!***  n!0-% *"a* " !*! *%*!'a. O 8*%n!** Na%0a" !n*%na ' %'&!'!na" aa ' * 'Q* ! Cna6%&%a! ! C**.

11 C80 – &8 7 I@09: 7 SAP (IM&) O 0%a ! %'&!'!na<= a"a  C*'%;%n0  RH3 &%*a a* a* a%%a!* a"a a I'&ana<=  RH3 6!' '  n"&! ! a '!na<= !   "! ! I'&ana<=. O C*'%;%n0 "!**! a "%a<= ! 'a !%! (0!"!n! ! '!'6"*) a"a aa" n "!. O* '!'6"* a !%! !K!a' a* n$0"a<!*  *%*!'a ! '!na' * "!%'!n* ! I'&ana<= a"aQ* a 'an!n<= ! na* ! *%a<!*. O 0!"!n!  "! Q "!*n*@!& "` • • • • • • •

C"%a" "!* ! C*'%;%n0 ! %*!*  "! D!$n%"  !*  "! E*!%$a" a* aa* ! %n:% ! $'  "! D!$n%" a !%!  "! D!$n%"  %%'a  "! D!$n%"  *a* D!$n%" * %* ! '!na<=  "!.

11.1 O9J & (&@ S00) N!*a *!<= !K!a'9*! a* n$0"a<!* 0!"a%*  *%*!'a @&%a* a"a a* a* a&%a<!* ! n!!**@"%a* a"a  "!**a'!n a* "an*a<!* n@6!%*. In&!' a* !$n%<!* ! a:*!*# %$a<= 0!0"@$a# '!a*# n%a! ! '!%a# a&!n@"%# K* >"@"%# !$n%<= ! a&"!* 0&6a%* (%n%*:!&# a%# %na%# !.) D!n" n '-& ! CO !' *!" !$n%* a&"!* 0&6a%* a"a` Cn"&a"%a a n:!& ! ** %n%"!* Cna6%&%a! ! C&a**! ! C*  T%* ! A%%a! n%!* E*a:*%* Cna6%&%a! ! C!n" ! C* C*!% 6a*!a na a%%a! O"!n* ! C** %n%"!* ,"!*** ! ** %n%"!* S%*!'a* ! InK"'a<= Cn"&a"%a a n:!& * ! " ,&an!a'!n ! C* ! ,"

CONTROLADORIA

28 de 305

Cna6%&%a! ! O6!* ! * C@&& ! C* "!a& H L!0!" (Ra;=) ! Ma!"%a& • S%*!'a ! InK"'a<= •

D!'n*"a<= ! "!*&a* (An@&%*! ! R!na6%&%a!) E*""a* Da* '!*"! ,&an!a'!n ! !na* ! R!*&a F&J ! a&"!* "!a%* S%*!'a ! InK"'a<= F!""a'!na*

11.1.1

PQ (C80)

11.1.2

&7

11.1.3

M7 (C8)

 T"an*a<=` O8 – En"a" aJa ! g'6%  Ta* a* '!a* a *!"!' *aa* n *%*!'a !!"= !* a" aa*"aa* na a6!&a ! '!a* !n ' -%0 ! 'a aa ! a&%a! a"%6:* a !&a. A 'a%"%a a* '!a* 'n%a%* @ !*= aa*"aa* n RH3. ,a"a "a6a&>a" ' %K!"!n!* '!a*# Q "!%* !$n%" a* aJa* ! g'6% ("an*&a%n Ka"*)#  *!a# a* a<!* a* '!a* a"a !"'%%" a n!"*= * a&"!*. O RH3 !"'%!  aa*"a'!n ! %K!"!n!* %* ! aJa* (>%*-"%a# 6an *!&&%n0# 6an 67%n0# 'Q%a# !.) *aa* a"a a&"%;a<=# n!"*=# "a<=# &an!a'!n# !. O RH3 *!'"! %"@ 'a" a a<= 'a* "!!n! a"a a n!"*= * a&"!* n= !J%0%n ! !n>a *% aa*"aa 'a a<= a"a a!&! %a !*!%$a'!n!. I* an !' *!" 6!nQ$  n ! %*a ! n= ! 6"%0a !" a* a<!* a&'!n! !' %a. N !nan# a* a !'"!*a !%"a  n!!**%a "a6a&>a" *!'"! ' a a<= aa&%;aa# !"@ ! !$n%" "!%'!n* 'ana%* a"a 0a"an%" a ""!a a&%'!na<!* * a*. A* a<!* aa&%;aa* !!"= *!" %nK"'aa* an!*  %n:% a* '%'!na<!*  %a @ ! a aa&%;a<= ! 'a a<= *- Q n*%!"aa a"a * &an! *!'"! ' a a<= !Ka*aa ! ' %a *!n ! !*a a<= ! *!" %nK"'aa n $na&  %a an!"%". N= n!!**a"%a'!n! *!"@ n*%!"aa a a<= a a6!&a a"a n!"!" * &an* !  RH3 K!"!! K!""a'!na* a"a '%n%'%;a" !*!* &an
C09:  – !$n%n !*a a&!"na%a# *!'"! ! K" aa*"aa a a<= a '!a 1 a"a a 2#  RH3 %"@ a&&a" a a<= a '!a 2 a"a a '!a 1. W a K!""a'!na 'a%* an%0a Q n= !*@ 'a%* *!n '% *aa.

•

M7  – a**%an 'a '!a 6a*! a ' % ! aJa ! g'%6 ( 0 0)# *!"@ n!!**@"% a!na* aa*"a" a* a<!* a* "a* '!a* ' a '!a 6a*!. O RH3 %"@ !"%a" a* !'a%* a<!* a a"%" a 6a*!. A '!a 6a*! *'!n! ! *!" *aa !' a<!* 'Q%a*. AQ a !"*= 4.A *'!n! !"a **:!& !$n%" 'a '!a 6a*! " % ! aJa ! g'6%. S! K" n!!**@"% ! *!" *a ' 77  0 0 a"a !$n%" 'a '!a 6a*! %K!"!n!. EJ!'&` ' 0" ! !'"!*a !' ' '!a 6a*! a '!a A. Ma* a"a ' !!"'%naa !'"!*a# a '!a 6a*! !! *!" 8. A**%'# !' * *

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"!&a%na'!n* ' a '!a 8 !! *!" !$n% ' !"%! !J>an0! "a! 7! ! !n>a a '!a 8 ' '!a 6a*!. •

E R0 S7 – " *"!a !n!n!9*! a %K!"!n
C09: 70 / 70 – A a<= %"!a Q !n'%naa price notation` an a&! 'a '!a !*"an0!%"a !' "!&a<=  '!a &a&. A a<= %n%"!a Q %a volume notation ana* n%a!* ! '!a &a& " '!a !*"an0!%"a. O RH3 !"'%! "a6a&>a" an ' a<= %"!a an %n%"!a. ,a"a aa a" ! '!a Q !$n% a& a na<= a"=. O RH3 "!a&' "!$J ! 'a a<= %n%"!a Q "!!%a ! 'a 6a""a eHf. Ca* a !'"!*a "a6a&>! ' a* a* a<!*# "!'!na9*! !$n%" ' "!$J a"a a a<= %"!a a'6Q' ef (a*!"%*) ! K"'a a '%n%'%;a" !""*. S! a !'"!*a "a6a&>a" 'a%* K"!i!n!'!n! ' a<!* %n%"!a*# ! a'6Q' !$n%" ' "!$J a"a a %"!a ! !J&%"  "!$J a"a %n%"!a. A a<= Q !$n%a %nK"'an ' a&" ! 'a "!&a<= !n"! a* '!a* ("a%). O "a% Q *aa a"a '!a* ! 6a%J a&" a%*%%. (!J!'&` ";!%" – &a" ^ a<=` 1#232 J 1 ). Na a"a'!"%;a<= a na n@6%& !' FI Q !$n%  % ! aJa ! g'6% a *!" *a.

11.1.4

U77 7 M77 (U0 H M80)

11.1.5

C@7 (C@7)

11.1.6

T ' (F8 )

11.1. C0Q0 7 9: 7  (F@7 D@ C00) O F%!& %*&a7 >a"a!"%*% !"'%! !!"'%na" "!!n>%'!n* a"!* a"a a& 0n* a'* ! K"'a a Ka%&%a" a !n"aa ! a* ! '%n%'%;a" !""*. ,! *!" !$n% a n:!& 0&6a&  ! "an*a<=. Ta'6Q' ! *!" !$n% *! *!"@  n= !"'%%a  a&!"a<=  a&" ! a%na *!  a&" *!"@ !J%6%. A n:!& 0&6a& ! *!" *a# " !J!'&# an *- !J%*! 'a !'"!*a. O -%0 Q !$n% ' a"= a n:!& 0!"a&. A n:!& 0&6a& ! *!" %K!"!n%a a'6Q'  ':n% *!a"an a !'"!*a e*!n!"f a !'"!*a e"!!%!"f a n:!& ! !&!'!n ! a*. A n:!& ! "an*a<=# !9*! %a" ' !J!'& a !$n%<= ! ' dn% % ! "!%*%<= ! '"a a"a a "an*a<= ME21. Ta'6Q'  a' ! *!" *"%'%  6&!a a"a a&!"a<!*. A n:!& ! "an*a<= !! *!" "%aa 'a e"0 7 09:f.

11.1.!

"0 0 V80 @ (SAP L)

11.2 E0808 7 E70 (E0 S0808) A !*""a a !'"!*a n RH3 Q 'a!aa a"aQ* ! n%a!* "0an%;a%na%* (O"0an%;a%na& Un%*). E&a ! *!" !$n%a ! K"'a 6a*an! h!J:!& !"'%%n# 6!"9*! 'a %*= a !'"!*a %n!!n!n!'!n! * "%Q"%* &!0a%*. Na !"a!# Q **:!& 6!" %K!"!n!* %*!* a"a ' '!*' 0" !'"!*a"%a&`  n ! %*a $*a&#  n ! %*a ! &0:*%a#  n ! !na ! 0!"!n%a'!n ! *  ! 0!"!n%a'!n $nan!%"# !. A&0'a* n%a!* *= !*!:$a* ! 'a !!"'%naa @"!a# ' Q  a* a O"0an%;a<= ! !na* ! "a* *= 'a%* 0!nQ"%a* ' Q  a*  C!n" (C!n") ! Q @&%a an !' MM ' !' ,, (L0:*%a). O !n" ""!*n! a ' &a& K:*%# Q 'a n%a! "0an%;a%na&  n ! %*a ! &0:*%a# *!n# "an# *aa !' * * '-&* !*a @"!a a !'"!*a. N= !' 'a %n&a<= %"!a '  CC (CN,). W **:!& !" %* !n"* '  '!*' CC ! ' !n" ' 'a%* ! ' CC (CN,). A %%*= !' !n"* ! *!" *aa a"a %K!"!n%a" "!<

CONTROLADORIA

30 de 305

'Q% ( 'a!"%a& Q a&"%;a " -%0 ! !n")# a"a *!a"a" 'a!"%a%* n* ! "!n%%na*# a"a *!a"a" &a%* ! "<= ! &a%* ! %*"%6%<=. O"a a&!"na%a a"a @&& *!a"a ! 'Q% Q !& S,LIT ALUATION. O n:!& 'a%* a& a >%!"a"%a *= * C&%!n*. Na !"a!#  &%!n ""!*n! a 'a @"!a ! "a6a&> "!*!"aa ! "a6a&>a ! K"'a %n!!n!n! a* "a*# !J! " a&0'a* a* a6!&a* ! *= 'n* a * * &%!n* (!J` a6!&a ! %%'a# a6!&a ! *%n0 !7# a6!&a ! a"a!":*%a* ! ,A# a6!&a A!** S!!n! ! SD). R!*'%n#  &%!n Q 'a *!a"a<= &-0%a a 6a*! ! a*. A "!&a<= !n"! C&%!n ! C'an7 C!*# C'an7 C!* ! ,&an* ! ,&an* ! S"a0! La%n (D!-*%) Q ! 1`N. A**%'# 'a !n" *- ! !"!n!" a 'a !'"!*a ! 'a *"a0! &a%n *! !"!n!" a 'a !n". O RH3 "a6a&>a a *!0%n! K"'a` "%'!%" "%a9*! a* n%a!* ! !%* !*a6!&!!9*! a* a**%a<!* !n"! !&a*. I* !"'%! a !J%*]n%a ! "!&a%na'!n* N`N# " !J!'&# !n"! O"0an%;a<= ! !na* ! Cana%* ! D%*"%6%<=. O "!&a%na'!n ! n"! !'"!*a* ! Un%a!* ! N!0-% (8*%n!** A"!a) a'6Q' Q N`N *- !# n!*! a*# n= !J%*! n!n>'a %n&a<= a n:!& aa*"a&. O "!&a%na'!n Q !$n% a aa "an*a<=. A a**%a<= *- a% *!" !"!6%a na !J"a<= ! %nK"'a<!*. O n"&! ! !*! Q *!a"a " n%a!* ! n!0-%. A !!"'%na<= a* n%a!* "0an%;a%na%* !  !*a6!&!%'!n * :n&* !n"! !&a* Q 'a !aa ! "a6a&> !**!n%a& n "!. O nd'!" ! n%a!* "0an%;a%na%* n= !! *!" !Ja0!"a a"a n= 0!"a" "6&!'a* ! !"K"'an!# !!n *!" "%aa* *'!n! a* !*""a* "!a&'!n! n!!**@"%a a"a  n"&! ! !J"a<= ! %nK"'a<!*. A !*&>a ! 'a !*""a ! "0an%;a<= !! *!" 6!' K!%a 'a !; ! a&!"@9&a *!"%"'!n! !J%0! ' "a6a&> !Ja*%. A!na* a&0n* *@"%* !!' !" a"%;a<= a"a aa&%;a" * !&!'!n* "0an%;a%na%*. A-* !n!""a"  "!** ! 'an!n<= a* n%a!* "0an%;a%na%*#  a!** !! *!" 6&!a a"a n= *!"!' !K!aa* "a* '%$a<!*. A* n%a!* "0an%;a%na%* ! aa @"!a *=`

11.2.1

C89J Q 7 Q (C80- 00)

E*a Kn<= !"'%! a%a" a* !"*!* a"=  a:* &%6!"aa* !&a SA,. ("0"a'a RSCICO2). A !"*=  a:* !! *!" %n*a&aa !' 'a -%a  &%!n ('anan!)  n *%*!'a ! !*!. S'!n! a-* * !*!* a* n$0"a<!* !!' *!" "an*"aa* a"a  *%*!'a ! "<=. ,a"a %*#  &%!n n a& a !"*= !*@ *!n %n*a&aa !! *!" n$0"a ! K"'a ! a* a&!"a<!*  C*'%;%n0 *!a' 0"aaa* a'a%a'!n!. a'a%* %n*a&! a !"*=  a:* %"!a'!n!  a'6%!n! ! "<=. ,a"a !J!a"  "0"a'a# !! *!" a"%;a  6! S_TA8U_CLI. S'!n! a* n%a!* "0an%;a%na%* a"!*  SA, !!' !*a" %*n:!%* n *%*!'a ! *!' a&!"a<!*. A !'"!*a 1 !! n!" a* a* n$0"a<!* a"= ! a" '  &an ! na* INT. A* n$0"a<!* a"a a* %!"*!* a:*!* (! a!n!' a* n!!**%a!* &!0a%*) !*= n%a* n* !'&a!* a !'"!*a 1 n!  Q  -%0 a !'"!*a. N !nan# !*!* !'&a!* *'!n! n]' a&0'a* a* n$0"a<!* a"!* a"a a !'"!*a 1#  ! *%0n%$a ! n= !&a n= !! *!" *aa ' 'a !'"!*a ! "<=. E&a !! *!" *aa dn%a ! !J&*%a'!n! ' !*! "0"a'a. A&0'a* a* n$0"a<!*  "0"a'a *=` &an ! na*# !!"'%na<= ! na*# !*!'a ! @&& ! %'**# $nan%a& *a!'!n*# 'Q* ! a0a'!n# &an ! !"!%a<=# &a**!* ! **. O "0"a'a %n!0"a a* n!!**%a!* &!0a%* ! ! n!0-% * !'&a!* *6"!n * a"g'!"* !*!:$*  a:* na !'"!*a 1# '6%nan a !'"!*a ' a P"!a ! Cna6%&%a! ! C** a""%aa. ,a"a a:*!* ! *a'  &an ! na* INT# a !'"!*a 1 ! a**%aa  Cn"&&%n0 A"!a 1. ,a"a * "* a**# a !'"!*a 1 Q a**%aa  Cn"&&%n0 A"!a 1.

CONTROLADORIA

11.2.2

C0@77 F (F@ A80)

11.2.2.1

S77 (C)

31 de 305

Un%a! "0an%;a%na& a"a a a& Q **:!& 0!"a" !'n*"a%* n@6!%* ! a" ' a &!0%*&a<=. U'a *%!a! Q 'a n%a! "0an%;a%na& ! a0"!0a a* !'"!*a* ! a" ' * "!%*%* a &!0%*&a<= '!"%a& ! aa a:*. N RH3# a* a* Kn<!* ! n*&%a<= a na6%&%a! $nan!%"a *= !K!aa* ' 6a*! na* *%!a!*. U'a *%!a! ! a6"an0!" 'a  @"%a* !'"!*a*.  Ta'6Q' Q a!%@!& !*%0na" $&%a%* "%%a'!n! !!n!n!* ' e*%!a!*f ! "!n%9&a* na n%a! ":%a ' * '!%* a n*&%a<=. W n!!**@"% ! a* a* !'"!*a* ! 'a *%!a! "a6a&>!' '  '!*' &an ! na* ! '!*'* !J!":%* $*a%*. A* '!a* %&%;aa* !' *!" %K!"!n!*. O -%0 !' ? *%<!* a&Kan'Q"%a*.

11.2.2.2

 D C0@ D CX70 (C70 C0@ A)

Un%a! O"0an%;a%na& ! "!"!*!na 'a @"!a ! "!*n*a6%&%a! a"a 'n%"a" ! n!!" "Q% a* &%!n!*. E&a ! *!" !$n%a !*!:$a " !'"!*a  ! a6"an0!" @"%a* !'"!*a*. U'a !'"!*a# "Q'# *- ! !"!n!" a 'a @"!a ! n"&! ! "Q%. A* %nK"'a<!* ! "Q% *= %*n%6%&%;aa* " &%!n! !n" ! 'a @"!a ! n"&! ! "Q%. O SA, %*n%6%&%;a a @"!a ! n"&! ! "Q% a"= 1.

11.2.2.2.1 D7 @0  SD A08@9: 7 X70 /@ 70 7//DF A aa&%;a<= ! "Q% n"&a an * a&"!* a "!' !n!n!# a "!'!**a !' "* !  '!n ! Ka"a'!n !n!n! !!' *!" aa&%;a*. O a&" a "!' !n!n! *'!n! *!"@ aa&%;a a"a %%*!* ! "!'!**a ! *= "!&!an!* a"a  K"n!%'!n. O *@"% !"@ %n%a" * *!0%n!* 0"* ! aa&%;a<= a $' ! aa&%;a" a* !*a:*%a* "!&!an!* a"a  "Q%` •

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A08@9: 7 X70 %%%%12 •

O7 – a'!na  a&" a "!' !n!n! ' 6a*! !' %%*!* ! "!'!**a "!&!an!* a"a  K"n!%'!n

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F0  – "!;  a&" a "!' !n!n! ' 6a*! !' %%*!* ! "!'!**a "!&!an!* a"a  K"n!%'!nc a'!na  a&" ! "!'!**a* !' "*

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D80 7 H080  – "!;  a&" ! "!'!**a* !' "*c a'!na  a&"  '!n ! Ka"a'!n !n!n!

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D80 FI – "!;  a&"  '!n ! Ka"a'!n !n!n!c a'!na a* a"%a* !' a6!"

A08@9: 7 X70 %%%%15 •

F0  – a'!na  a&" ! "!'!**a* !' "*c a'!na  a&"  '!n ! Ka"a'!n !n!n!

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D80 FI – "!;  a&"  '!n ! Ka"a'!n !n!n!c a'!na a* a"%a* !' a6!"

A08@9: 7 X70 %%%%1! •

O7 – a'!na  a&" ! "!'!**a* !' "*

CONTROLADORIA •

32 de 305

D80 7 H080  – "!;  a&" ! "!'!**a* !' "*c a'!na  a&"  '!n ! Ka"a'!n !n!n!

D80 FI – "!;  a&"  '!n ! Ka"a'!n !n!n!c a'!na a* a"%a* !' a6!" S! 'a !"a<= n= !" *!" "!**aa ' a aa&%;a<= ! "Q% !*!aa !& *@"%#  *%!'a !!"'%na"@ a aa&%;a<= ! "Q% *!0%n!. O *@"% *!&!%na# " !J!'&# a aa&%;a<= ! "Q% 12 ! "!;  a&" a "!' !n!n! ! a'!na  a&" ! "!'!**a* !' "* n K"n!%'!n. S! ' %!' a "!' n= K" "!&!an! a"a  K"n!%'!n#  *%*!'a a'a%a'!n! !!"'%na"@ a aa&%;a<= ! "Q% 1 a"a !*! %!'. E*a aa&%;a<= ! "Q% a'!na  a&" ! "!'!**a* !' "* a n:!&  %!' a "!'. O *%*!'a %&%;a a an%a! n$"'aa a* %%*!* ! "!'!**a "!&!an!* a"a  K"n!%'!n a"a aa&%;a"  a&" a "!' !n!n!. •

11.2.2.3

E (C C7)

M!n" n%a! "0an%;a%na&  n ! %*a a na6%&%a! $nan!%"a a"a !'%**= ! "!&a-"%* !J!"n* (8a&an<# A"a<= ! L"* ! ,!"a*). U'a !'"!*a !!"@ * !" n*%:a ! a" ' n* ! %*a $*a%*# '!"%a%* ! na6%&:*%*. R!0"a 0!"a&# a !'"!*a ""!*n! a 'a *%!a! "%%a'!n! aon'a. A !'"!*a a'6Q' ! "!"!*!na" ' &a& ! "a6a&> !!n!n! n !*"an0!%"# an K" n!!**@"%  !'"!*a *! "!"a" a !J!"%" (R!"%n0)# na '!a  a:*.  T* * &an
A !$n%<= a !'"!*a (-%0# n'! #%a!# a:*# '!a# %%'a ! !n!"!<). O a:* !$n! * "!%'!n* ! &a&%;a<= ! a'6Q' Q %'"an! na* "an*a<!* ! a0a'!n* ! n!0%a<!*. O RH3 *"a %K!"!n!* K"'a* a"a !n!"!<* ! ""!*n]n%a n !J!"%". O %%'a Q %'"an! a"a a "%a<= * !J* a'a%a'!n! n!*! %%'a (!J!'&` na !'%**= ! >!!*). A* na* n@6%!* *= a'%n%*"aa* na '!a a !'"!*a ('!a &a&). A* "a* '!a* *= n*%!"aa* !J!"na* (H). O *%*!'a %"@ n!"!" * &an
•

,a"g'!"* 0&6a%* (&an ! na*# an $*a& (!$n%<=)# a&"!* !Ka& a"a a !'"!*a)c

•  Ta6!&a*  C*'%;%n0 (a"J%'aa'!n! 315 a6!&a*)c •

Cna*  ,&an ! Cna* (%na&)c

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D!!"'%na<= ! na* – a"a'!"%;a<!* n@6!%* a"a 0!"a<= ! &an
CONTROLADORIA

33 de 305

N RH3 a"= !*@ aa*"aa a !'"!*a 1 '  &an ! na INT ! *!' !*!%$a<!* !*!%a%* ! a:*. ,a"a *a" ' a:* ! !n>a 80 0@0# ! *!" *a  "0"a'a ! !"*=  a:* ! %a a* a6!&a* !*!:$a*  a:* na !'"!*a 1. A aa -%a ! !'"!*a#  "0"a'a !! *!" "!"!**a. O "0"a'a *'%;a a'6Q' a* n"&&%n0 a"!a*# &an*# ">a*%n0 "0an%;a%n*# *a&!* "0an%;a%n*# "!% n"&* a"!a*# $nan%a& 'ana0!'!n a"!a*# !. A !'"!*a 1 n= !! *!" *aa ' a *a !'"!*a "%a "! !&a Q *aa ' a !'"!*a !*%n n "0"a'a ! !"*=  a:*. A&Q' %*#  "0"a'a *- ! *!" !J!a !' 'a na %n*a&a<= ! n= !' 'a %n*a&a<= ! @ *K"! ' 0"a! " ! !' !J%*%" a&!"a<!* ! 'a !"*= a"a "a.

11.2.2.4

D: (B8 A)

A0"a'!n ! !'"!*a* ! 'a *%!a! ! a" '  n!0-% (*!0'!n)# a%* '# &%n>a ! "# *6*%%@"%a# !. a"a a a& ! *!" !K!a ' 8a&an< ! 'a A"a<= ! L"* ! ,!"a*. N"'a&'!n!# Q &a**%$aa " "!*n*a6%&%a!. O *@"% !"@ !*a6!&!!" @"%a* %%*!* !' ' 'anan!# ! !"= *!" &a**%$aa* na6%&'!n! !' a* a* !'"!*a* !$n%a* n!**! 'anan!. O *!a#  "!&a%na'!n !' %%*= ! !'"!*a Q N`N. E*a %n&a<= Q K!%a a n:!& "an*a%na& ! n= a n:!& aa*"a& ' an!! na 'a%" a"! * "!&a%na'!n* !n"! a* n%a!* "0an%;a%na%*. ,a"a 'a !n"aa n*%*!n! * '!n* Q %'"an! ! a* %%*!* !n>a'  '!*' *%0n%$a !' a* a* !'"!*a*. O -%0 !' 4 *%<!* a&Kan'Q"%a*.

11.2.2.5

D: 7 C@79: (C@70 B8 A)

A&Q' ! !"'%%" a n*&%a<= ! !'"!*a*#  RH3 a'6Q' !"'%! n*&%a" 8*%n!** A"!a. ,a"a %*# !! *!" !$n%a a %%*= ! *!"@ *aa a"a n*&%a" * a* a* %!"*a* %%*!* a !'"!*a.

11.2.2.6

 F8@ (F8@ )

P"!a !n" a *%!a! ! **% 'a Kn<= !*!:$a (a'%n%*"a%a# '!"%a&# %*"%6%<=# 'a"!%n0# "# !.) 6!%an &a**%$a"  * !"a%na& " Kn<=.

11.2.2.  7 A709: F (AAF – F@ M0 A) Un%a! O"0an%;a%na& a Cna6%&%a! F%nan!%"a ! !*""a  !'"!!n%'!n  n ! %*a  F&J ! Ca%Ja ! a A'%n%*"a<= ! O"a" ' a '!*'a '!a %n!"na.

11.2.3

C0@7 – C0@@

11.2.3.1

 7 C0@77 7 C80 – A (C0@@@ A)

W a 'a%* a&a n%a! "0an%;a%na& !' CO. A0"a %!"*a* !'"!*a* (C'an7 C!) ! 'a '!*'a *%!a!  ! @"%a* *%!a!* a"a aa&%a" ! K"'a 'a%* *%nQ%a# a Cna6%&%a! !

CONTROLADORIA

34 de 305

C** ! R!!%a*. Ta* a* !'"!*a* ! 'a '!*'a P"!a ! Cn"&! (ACC) !!' *a"  '!*' &an ! na*# !"!'  '!*' nd'!" ! !":* n@6!%* "!a%* !n a"%a" *'!n!  nd'!" ! !":* !*!%a%*. ,!' "a6a&>a" ' '!a* %*%na*. A '!a  0" !! *!" a '!a a ACC. O6"%0a" ! a* !'"!*a* "a6a&>!' '  '!*' &an ! na* n= *%0n%$a n!!**a"%a'!n! ! a* a* !'"!*a* !n>a' ! "a6a&>a" ' a* '!*'a* na*. A* !'"!*a* !!"= *a" a* '!*'a* na* !"a%na%*# 'a* !*a* na* !' *!" %n&aa*  na* !*!:$a* ! aa a:* a"aQ* a alternati&e acco#nt n#mber feld n aa*" ! na* n@6!%*. D!! *!" !$n% n aa*" a ACC# *! !&a !"@ *'!n! 'a !'"!*a  'a%* ! 'a (cross compan?code acco#ntin5). R!'!na9*! !$n%" ! *!"@ 'a%* ! 'a '!*' ! a !&a *- *!a a**%aa 'a !'"!*a a"a Ka%&%a" 'an!n<!* K"a*. N !nan# *! !$n%"'* "**9 'an79!9an%n0# a '!a * 6!* ! * ! CO 6"%0a"%a'!n! *!"@# 6"%0a"%a'!n!# %0a&  '!a a !'"!*a.  Ta* a* "an*a<!* ! a""%a<= ! ** %n!"na* "!K!"!'9*! *'!n! a 6!* !"!n!n!* a 'a '!*'a ACC#  *!a# a"a a&a" ** ! ' !n" ! * a"a "# * %* !!' !"!n!"  '!*'a ACC. N! ! !*!* !n"* ! * !' !"!n!" a !'"!*a* %*%na*  ! %"@ 6"%0a"# *!"%"'!n!# a !J!<= a "!n%&%a<= a"a a!"a" a na6%&%a! $nan!%"a. O -%0 !' 4 *%<!* a&Kan'Q"%a*.

11.2.3.2

E   7 C0@77 7 C80

S'!n! n a* !  *@"% !K!a" 'a na6%&%a! ! !n" ! * a6"an0!n a* a* !'"!*a*# Q "!%* a"%6%" a* !'"!*a*  @"!a ! na6%&%a! ! * !J&%%a'!n!. An!* ! !" !K!a" a a"%6%<=# "Q'# Q "!%* aa&%;a" n* a* '!*"! a ACC  G7 7 0@ 7 089:#  @ 7 0 ! a 0 7 @8@ 7 80 6!' ' a* 9J 7 7. O -%0  n"&! a a"%6%<= %nh!n%a a* !'a%* <!*. A"aQ* !&!# Q !*%&aa a a"%6%<= ! !'"!*a(*) a"a a ACC. •

CG7 Y Z1Z ™ 1 E'"!*a √ 1 ACC – E*a <= *! a&%a a* a** !' ! aa !'"!*a **% 'a %*= ! ** %n!!n!n!. A !'"!*a# a"a a a& *! "!!n! "%a" 'a ACC an@&0a# @ !! !*a" aa*"aa ' a !$n%<= a '!a# &an ! na* ! a"%an! ! an $*a&. O -%0 a !'"!*a !! *!" %0a& a a ACC. N!*! a*# a na6%&%a! $nan!%"a ! a na6%&%a! ! ** !"= a '!*'a %*=.

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CG7 Y Z2Z ™ 1 E'"!*a √ N ACC – A Cna6%&%a! ! ** a6"an0! @"%a* !'"!*a*. ,!"'%! !*%&a"# a"a a ACC# 'a '!a %K!"!n! a !'"!*a. T* * a* "!&!an!* a"a a na6%&%a! ! ** *= a0"a* !' 'a ACC '' ! !nn"a'9*! a&%  %**%<= a"a a""%a<!* ! an@&%*!*. A %*= a na6%&%a! ! ** ! a %*= n@6%& $nan!%"a *!"= %!"0!n!*. E*! "!** a"!*!na ana0!n* an# " !J!'&# !! *!" !J!aa 'a na6%&%a! ! ** '' a"a ' !'"!!n%'!n ' %!"*a* $&%a%* ! !K!a' * *!* "!*!%* 6a&an<* %n!!n!n!'!n!. N!*! a*# a* a"%an!* ! an $*a& a* !'"!*a* !! *!"  '!*' n ! *!" "!K!"! a nd'!" * !":* n@6!%* ! n* &%'%!* ! !":*. A&Q' %**# a* !'"!*a* ]' ! %&%;a"  '!*' &an ! na*.

11.2.3.3  7 C0@77 7 C80   7 A709: F An!* ! A**%a" a* P"!a* a Cna6%&%a! ! C** ' a P"!a ! A'%n%*"a<= F%nan!%"a# "%'!%"# Q "!%* a"%6%" a* !'"!*a a%a* na A'%n%*"a<= ! O"
CONTROLADORIA

35 de 305

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+!" %n&a<= !n"! C&a**%$a<!* Cn@6!%* a A'%n%*"a<=  O"
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F" "a6a&>a" ' O"!n* ! ,"!*.

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O n"&! ! %*n%6%&%a! !*%!" a% an na A'%n%*"a<= ! O"
11.2.3.4

 7 R8@07 ( 7 R8@07)

E*""a<= a "0an%;a<= ! a" '  '!"a ! !na*. A0"a 'a  'a%* ACC a"a a* a%* *! "!!n! !J!a" 'a D!'n*"a<= ! R!*&a* (,"$a6%&%7 Ana&7*%*). A '!a a P"!a ! R!*&a n= "!%*a *!" a '!*'a a* ACC. AR1

ACC1

EMP1

EMP2

AR2

ACC2

ACC3

EMP3

EMP4

ACC4

EMP5

EMP6

D n ! %*a Qn%# a !$n%<= a P"!a ! R!*&a !$n! a !*""a * a"%* ! *!0'!n* ! &an
11.2.4

LQ0

11.2.4.1

NQ@ 7 A@9: ("@80 L@)

O n:!& ! aa&%a<= !$n!  n:!& a"a  a& !!' *!" aa&%a* * !*!* ! 'a!"%a& !n *!" a n:!& ! C!n" (C!n")  ! E'"!*a. S! a !'"!*a !*%!" "a6a&>an ' ,&an!a'!n a "<= (,,)# C@&& ! ** ! " (CO9,C)  SA, R!a%& (*%*!'a SA, a"a a"!) Q 6"%0a-"% *a" a n:!& ! C!n". ,a"a *a6!" *!  SA, R!a%& !*@ a% !' 'a %n*a&a<=# !! *!" !J!a  "0"a'a ETSYSDEF ! !*"!! a !$n%<=  *%*!'a %n*a&a. O n:!& ! aa&%a<= !$n% a&%a9*! a"a * * 'anan!*. R!'!na9*! n:!&  !n". U'a !; !$n%#  n:!& ! aa&%a<= n= ! *!" n!"% ! !n" a"a !'"!*a#  %!9!"*a. S!"@ n!!**@"%a 'a n!"*= ! a*. A *!&!<=  n:!& ! aa&%a<= %"@ %nh!n%a"` •

A 08@9: 7 0 0 7 0@ 9 %*= a na6%&%a! $nan!%"a ("%n%a&'!n!  "!< ! aa&%a<=) n '!*"! ! 'a!"%a& " !n"  " !'"!*ac

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A 0 7 08 7 : – S! a aa&%a<=  'a!"%a& ""!" a n:!& a !'"!*a# * * !*!*  !n" ! ' 'a!"%a& *= a'%n%*"a* !' 'a na ! !*! nna a"a aa !'"!*a. Ca* n"@"%# * !*!* ! 'a!"%a& ! aa !n" !' *!" a'%n%*"a* !' 'a na "-"%a. Ca* @"%* !n"* !*!!' %&%;a" a !!"'%na<= ! na# !&!* !"= *!" a0"a* n *'%;%n0 a Aa&%a<= ! &a**%$a<= n@6%& na *!<= D09: 7 C0.

CONTROLADORIA •

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A 0 7 R: *aa* na* "an*a<!* ! '%'!na<= ! 'a!"%a%*.

11.2.4.2

C0 (P@0)

W a n%a! ! n"&! !n"a&  n ! %*a ! ,&an!a'!n ! Cn"&! a ,"<= ! A'%n%"a<= ! Ma!"%a%*. ,! "!"!*!na" ' &a& ! "<=  *%'&!*'!n! ' nn ! !-*%* ! 'a!"%a%* !' ' '!*' &a& K:*%. Caa &an !"!n! a 'a dn%a !'"!*a.

11.2.4.3

L@9: (L0)

N C'n!n! IS9A9R& (R!"na6&! a0%n0 &0%*%*) a &a&%;a<= "!"!*!na  !"!%" ! n!0-%%n&a  "a ! !'6&a0!' "!"n@!&. A &a&%;a<= Q *!'"! a &a&%;a<= %n&aa  "an*a<= ! "!"n ! !'6a&a0!' ! !*@ *!n 0"aaa. ," !J!'&# na !n"aa ! 'a!"%a& (0* "!!%)# a &a&%;a<= Q  "!%%!n! n! a '!"a"%a %"&a. ,a"a ,M# a &a&% ;a<= Q  &a& !n" ! ' !n" ! 'an!n<= n a& ' 6! Qn% !*@ &a&%;a $*%a'!n!. ,a"a A,O (Aan! ,&ann!" an O%'%;!")# a &a&%;a<= ""!*n! a &a& K:*%  &-0% n! a an%a! ! "*  "!"** *= 'an*!a*. O* %* ! &a&%;a<= !J%*!n! *=` !n"# @"!a ! %*"%6%<=# !-*%# &%!n!  K"n!!". A* &a&%;a<!* *= !$n%a* !n" ! ' !n" ! !"'%! &a**%$@9&a* ! a" ' ' "%Q"% ' a &a&%;a<= K:*%a. ,*!"%"'!n! a* &a&%;a<!* *!"= a**%aa* a a%* $J* (a**%a<= 6"%0a-"%a)# a"!* ! !%a'!n*# &a&%;a<!* Kn%na%*# !n"* ! "a6a&> ! "!"**HK!""a'!na* ! "<=. N!n>'a !"%$a<= Q K!%a !n"! a &a&%;a<=  a% !' AM ! a &a&%;a<=  a% !' ,M. O '!*' ""! ' * !n"* ! "a6a&> !' ,, ! ,M. A* &a&%;a<!* *= "a'!n! %nK"'a%a* !n *!" *aa* a"a !*""a" ' 'a>!  "%Q"% a"a !'%**= ! "!&a-"%*. N!n>'a Kn%na&%a! ! *!" 6%a a a"%"a a* &a&%;a<!* !' !"'* ! >%!"a"%a# !.

11.2.4.4

S0 7 A077 (D)

,a"a  IS9U9MD#  S!" ! A%%a! ""!*n! a 'a >a! %n!"na a !'"!*a a"a &a**%$a" * 'a!"%a%*. U'  'a%* *!"!* !' *!" a**%a* a 'a a!0"%a ! S!" ! A%%a!. ," !J!'&# 'a !'"!*a %&%@"%a ! %%%" a* a!0"%a* ! S!" ! A%%a! ! @0a !' @0a @!& ! @0a a"a &aa". E' SD#  S!" ! A%%a! ""!*n! a 'a n%a! "0an%;a%na& !$n%a ! a" ' a* "!*n*a6%&%a!* ! !na*  &"* a"a 'a!"%a%* ! *!"%<* '!"%a&%;@!%*. O S!" ! A%%a! Q 'a n%a! "0an%;a%na& ! SD a'6Q' "!!"%a a"a a a**%a<= n@6%& ' a D%%*= a"a "an*a<!* ! &0:*%a !' FI. A %%*=  'a!"%a& Q !!"'%naa !& C!n" ! S!" ! A%%a! (!$n%* n aa*" ! 'a!"%a%*). ,a"a aaa"  !* Kn%na& ! ' S!" ! A%%a! a* !'"!*a*# !!' *!" !"%$a* * *!0%n!* n*` •

A**%a"  S!" ! A%%a! a"a 'a  'a%* "0an%;a<= ! !na* ! '  'a%* ana%* ! %*"%6%<=c

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A**%a" a %%*= a ' S!" ! A%%a! H C!n". C' n "!&!a*! 3.# a %%*= Q !!"'%naa !' MM a a"%"  S!" ! A%%a! ! @"!a ! aa&%a<=.

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O 'a!"%a& Q *!'"! a**%a a ' dn% S!" ! A%%a! n '!*"! ! 'a!"%a%*.

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W **:!& %nK"'a" a* a"a  'a!"%a& " S!" ! A%%a! a"a * &%!n!* 6!' ' n%<!* ! "%%n0.

•  Ta'6Q' !' *!" "%a* @"%* aa*"* ! &%!n! ! n%<!* (!&! '!n* ! "!%$a<=)#

! *! a&%a' a @"%a* S!"!* ! A%%a!*# *an  S!" ! A%%a! R!"!*!na%. •

,!' *!" !$n%* !*"%-"%* ! !na* " S!" ! A%%a!.

CONTROLADORIA

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,!' *!" !$n%* a"a aa % ! '!n ! !na* ! * * %!n* %"= !"!n!" a ' '!*' S!" ! A%%a!.

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O* %!n* ! 'a "!'!**a (!&%!"7)  ! ' '!n ! Ka"a'!n (6%&%n0 '!n) !' !"!n!" a %K!"!n!* *!"!* ! a%%a!.

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O *!" ! a%%a! Q *a ' ' "%Q"% ! *!&!<= a"a &%*a" '!n* ! !na* ! a"a /"&%* a"a "!'!**a*.

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,! *!" !$n%a 'a %'"!**"a !*%n a"a '!n*a0!n* %K!"!n!* a"a aa *!" ! a%%a! 6a*!a n '!n ! !na*.

U%&%;!  *!" ! a%%a! 1 ' *!" 0!nQ"%a *! n= K" "a6a&>a" ' &a**%Ka<= ! *!"!*.

11.2.5

"7  D089: (S@ 7 D080)

11.2.5.1

O9: 7 "7 (S@ O0)

W  !&!'!n "0an%;a%na& !n"a& ! n"&a a* n%<!* ! !na* a"a * &%!n!*. R!"!*!na 'a n%a! ! !na*  n ! %*a &!0a&. A O"0an%;a<= ! !na* !"!n! a 'a !'"!*a.

11.2.5.2

C@ 7 D089: (D080 C@)

W  !&!'!n ! !*"!! !' a& ana& a* '!"a"%a* !H *!"%<* *!"= %*"%6:* a"a  &%!n!.

11.2.5.3

E0G D "7 (S@ OK)

11.2.5.4

&8 D "77 (S@ &8)

11.2.6

A709: 7 M0 (M0@ M0)

11.2.6.1

DG0 (S0 L0)

P"!a ! a"'a;!na'!n ! 'a!"%a& ! 0!"!n%a'!n %n!!n!n! !n" ! ' !n" (A'%n%*"a<= ! E*!*).

11.2.6.2

O9: 7 C (P8 O0)

R!*n*@!& "   "!** ! '"a* ("!%*%<!* ! a<!*# "!n* ! '"a*). U'a O"0an%;a<= ! C'"a* ! *!" a**%aa a 'a !'"!*a# a @"%a* !'"!*a*  a n!n>'a !'"!*a *!n  :n& !*a6!&!% a"aQ*  C!n" (,&an) na* "an*a<!* ! a%*%<= a"a !K!%* &!0a%*. ManQ' %nK"'a<!* "!&!an!* * K"n!!"!* ! * "!<* !"'%%n 'a a%*%<= !$%!n! ! 'a!"%a%*.

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11.2.

L0 E80 (E79:)

11.2..1

S0 D DG0 (?8 N8)

11.2..2

L@ D E79: (S P0)

11.2..3

C (L7 P0)

11.2..4

O9: D T0 (T00 P@ P0)

11.2.!

M809: (P@0 M0)

11.2.!.1 C0 7 P@V0 7 M809: (M0 P@ P@0) 11.2.#

R8 8

11.2.#.1

 7 R8 8 (P@ A)

11.2.#.2

S8- 7 R8 8 (P@ S8-A)

11.2.#.3

&8 7 E7 (E@ &8)

11.2.#.4

S8-&8 7 E7 (E@ S8-&8)

11.3 C0 @7  07  @9J (C-A@0 C0) C""!*n!'  'an!n<= * aa*"* 0!"a%* (a"a * * '-&*)# a%* '# '!n*a0!'# a'%n%*"a<= * '!n* (n'!"a<=# %*# a"%*# "an*K!"]n%a*# !.).# a'%n%*"a<= ! a"%;a<!*# K!""a'!na* ! %'"a<= ! a*# n$0"a<!* * *6*%*!'a*# K&>a* ! >"a* ! "a6a&># na $*a&# CFO# F%&%a%*# n%!* ! 6an*# a"!%"* ! n!0-%# "an*K!"]n%a ! a* !J!"n*# "!*** !'"!*a"%a%* ALE (A&%a%n L %n Ena6&%n0)

11.3.1 A709: 7 D80 – DMS (D80 M0 S0) • D!$n%" * %n!"a&* ! n'!"a<= ! '!n*. ,!' *!" %n!"n* (n'!"a*

a'a%a'!n! !& *%*!'a)  !J!"n* (%nK"'a !& *@"% a aa &an
CONTROLADORIA

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! >a!" *6"!*%<= ! %n!"a&*. S! K" !$n% ' end'!"f a&Kan'Q"%#  *%*!'a n= %"@ !"%$a" n!n>' %n!"a& a '!n* ! !*!a *!n *a  USER EIT.

U E0 – K!""a'!na  A8A, – G"6!n> (8C9DG8) ! %n%a  n  "0"a'a SA, ! %"@ >a'a" ' "0"a'a !*!:$  &%!n!. D%K!"!n!'!n! a* CUSTOMER EIT# !"'%! a !*!n&!"!* a!**a" * 'n!n!* ! "0"a'a* ! 6!* ! a*  *%*!'a a"=. A* USER EIT "!%*a' *!" "!%*aa* na* 'an"%a* (!n>an!'!n*) "!!$n%a* n SA, a"a %&%;a<!* !*!:$a*. S= '-&* "Q9%'&!'!na* n SA, (!'7 '%$a%n '&!*). O SA, 0!"a a* C*'!"* EJ% ' a "an*a%n SMOD. A a"%" a:# * &%!n!* !' *a" a "an*a%n CMOD a"a *!&!%na" a* %'%;a<!* !*!aa* ! a**%@9&a* a* 0 V0# !%a" * 'n!n!* ! a%a" * "!* "!&!an!*. A ana0!' Q ! !*a* !J%* n= "!%*a' *!" "!%*aa* !' 'an
*a !*"%<=# &%n* ' 6!* ! *a !*"%<=)# "an*"! a "%0!' a"a  ALE (A@0 L E@). O ALE Q 'a K!""a'!na ! %n!0"a<= (CA98FA9ALE) ! *! "!K!"!  "%a<= ! !"a<= ! a&%a<!* %*"%6:a* ! K"'a a 0a"an%" a %n!0"%a! * a* %a 'n%a<!* *:n"na* ! a**:n"na*. • M0 ] F@7 – N SA, %nK"'a<!* * '!n* !*= %n&a* ' @"%* "*

6!*  SA, * a'* >a!* @ K"a' !$n%*. ,a"a "%a" n* :n&* Q "!%* a" 'an!n<= n!*!* !7 $!&*.

11.3.2

S0 7 C@9: (C@0 S0)

11.3.3

F@ 7  7 T@

C' a K&>a ! >"a* ! "a6a&> Q **:!& !n"a" a* "naa* ! "a6a&> !**a%* @&%a* a"a @"%* 'n!n!*. U'a n%<= a"a a !n"aa !**a&# Q a ! "%a" np* !**a%* a"a * * !'"!0a* "!&a%na* '  *%*!'a SA,. ,a"a %**# "!""!" * Kn<!*  'n!n! administra=o de  pessoal . Ta* a* a<!* n!!**@"%a* n!*! a"# *= !J%6%a* *! ' IM  "! K" "%a a"a a K&>a ! >"a* ! "a6a&>. C'n!n!* !**!n%a%* a"a a aa&%;a<= ! a* '!*"! ! !**a& *=` 1. En"aa ! ' '%n% "!0%*" '!*"! ! !**a& E*a !n"aa Q Ka%&%aa a"aQ* a K!"a ! 'a '!%a !*!%a& a"a a "%a<= ! np* !**a%* a"a a %&%;a<= a K&>a ! >"a* ! "a6a&>. N!*a '!%a *= a0"a* * * a* "!&!an!* a"a  '%n% "!0%*" '!*"! ! !**a&. 2. D!!"'%na<= a a"%6%<= "0an%;a%na& U' np !**a& !' +R !! *!" a"%6: a !!"'%naa* n%aa!* "0an%;a%na%*. ,a"a aa&%;a<= !*a* n%a!* !' *!" a!%a* a* <!* *ana"# a* n= !J%*a' "* "!%*%* a"a 'a a"%6%<= "0an%;a%na&. 3. D!!"'%na<= ! a"%;a<!* ," '%* ! *!0"ana ! >"a* ! "a6a&> %&%;a  !$n%<=  *%*!'a ! a"%;a<!* +R# ! !%a  a!** n= a"%;a a a* !**a%*. A% ! *!" !$n% !' !a&>! a* !**a* ! 6]' a"%;a<!* a"a !J%6%"# aa&%;a" ! a"a" a*. ,a"a 'a%* %nK"'a<!* "!&a%a*  aa&%;a<= ! a"%;a<!*# n*&a" a '!na<= n9&%n! ' a a&a"a a"%;a<!*. ,a"a a aa&%;a<= ! a"%;a<!* !**a%*# *= n!!**@"%a* !"%$a<!* ! a"%;a<= !*!%a%*. A**%'# a !$n%<=  *%*!'a ! a"%;a<!* a K&>a ! >"a* ! "a6a&> "!""!  !$n%<=  *%*!'a ! a"%;a<!*  0!"!n%a'!n ! "!"** >'an*. E*a* a"%;a<!* *= !n= aa&%;aa* n a" a Administra=o de pessoal na* *!0%n!* !aa*`

CONTROLADORIA •

Aa&%;a" 'a" "%n%a& ! a"%;a<=

•

Aa&%;a" !"$*

•

In*a&a" a"%;a<!* a"a np* !**a%*

40 de 305

Na !aa *!0%n! A08@ 809J *= a"%6:* * 0"* ! a"%;a<= "%a* n a"  *'%;%n0 a Administra=o de pessoal  K&>a ! >"a* ! "a6a&>.

11.3.4

P E ALE 77

SA, K"n!! "!*** !'"!*a"%a%* ALE "!!$n%*. E*!* !' *!" a"!%a* a"a * 6!%*  *@"%# ! !*! !"@ ! n$0"a". U'a *Q"%! !*!* "!*** !'"!*a"%a%* ALE ! *!" n$0"aa a"aQ* !*! 0%a ! %'&!'!na<=. Na B@0 7   ALE !nn"a'9*! * * "!*** !'"!*a"%a* ALE ' 'a !*"%<= !a&>aa (Aa 9q 8%6&%!a SA, 9q C'n!n!* @&%* a"a @"%a* a&%a<!* 9q 8*%n!** F"a'!/" A">%!"!). ,! *!" %&%;aa a '!&a0!' ! ' '!& SA,. D!*! ' Q aa&%;a a'a%a'!n!  '!& ! %*"%6%<=. Cn#  '!& ! %*"%6%<= *- ! *!" aa&%;a 'ana&'!n!# *!' %&%;a" ' '!& SA,. Na* !*"%<!* * "!*** !'"!*a"%a%* ALE *= !nn"aa* "!K!"]n%a* * K!""a'!na* %*n:!%*. E*a* K!""a'!na* !' *!" !nn"aa* n 0%a ! %'&!'!na<= *6 B -^ D089: (ALE).

I0@ 709: 7 88 0@ E' 'a a**%a<= RH3 !J%*!' @"%* *%*!'a* ' @"%* 'anan!*. O* '!*'* "!0%*"* '!*"!  *@"% !!' *!" *!'"! aa&%;a* !' aa 'anan!. ,a"a !%a" 'a aa&%;a<= 'd&%&a * "!0%*"* '!*"! ! *@"%# !*a aa&%;a<= Q !J!aa !' ' *%*!'a !n"a&.

11.3.5

TH_ I@ 7 D7

O /"6!n> ! "an*K!"]n%a ! a* Q 'a "an*a<= !n"a&%;aa a"a "an*K!"]n%a ! a* ! ' *%*!'a an!"%" a"a  *%*!'a SA,. A "an*a<= %*n%6%&%;a a* K!""a'!na* n!!**@"%a* !  a!** a* "0"a'a* *ana" a"a !J!<= a "an*K!"]n%a ! a*.

11.3.6

F0 CATT

11.3.6.1

I0 H0 7 00 0

E*a K!""a'!na !"'%! n$0"a" a %&%;a<= ! a&!" K!""a'!na ! !*! !J!"na ! CATT  *%*!'a SA,. A K!""a'!na ! !*! !' ! *"a" a %n!"Ka! !J!"na ! CATT n *%*!'a SA,. ,a"a %&%;a<= !*a K!""a'!na Q n!!**@"%a a %n*a&a<= ! 'a K!""a'!na ! !*! !J!"na# a a& %&%;a a %n!"Ka! *ana" !* CATT a SA,. A* Kn<!* CATT  *%*!'a SA, n= *= &%'%aa* ! K"'a a&0'a#  !J!<= a %&%;a<= a K!""a'!na ! !*! !J!"na. ,a"a a aa&%;a<=# Q n!!**@"%  0" ! a"%;a<= STAT (6! ! a"%;a<= S_TA8U_DIS). A* <!* ! *'%;%n0 !!n!' a* %n%a<!*  Ka6"%an! a K!""a'!na ! !*! !J!"na. W *!'"! n!!**@"% ! * * a'* a a6!&a ! *'%;%n0 *!a' aa&%;a*# a* a K!""a'!na ! !*! !J!"na !a *!" %&%;aa.

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EJ!'&*` O "%'!%" !J!'& !J%6! 'a <= ! *'%;%n0 " *@"% a"a  *@"% SA, rM!&1r. S! !*! !J!a" ' '-& ! !*! CATT n K"'a a K!""a'!na ! !*! !J!"na  Ka6"%an! rC'an7r#  'n!n! A%! Q %&%;a ' a ID ! "0"a'a rC'an7.C'an7C"&.1r ' %n!"Ka!. O '-& ! !*! CATT !J!"n !' a >a! rC,r a"a %*%n0%" * K"'a* ! %K!"!n!* Ka6"%an!*. •

N'!  *@"% rM!&1r

•

Cn&! ! *@"% rYr

•

A%! ,"0ID rC'an7.C'an7C"&.1r

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N'!  Ka6"%an! rC'an7r

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C-%0  Ka6"%an! rC,r

O *!0n !J!'& !J%6! 'a <= ! *'%;%n0 0!"a&. N!*! a*# Q *!'"! %&%;aa# %n!!n!n!'!n!  *@"% ! !J!a  '-& ! !*! CATT# a K!""a'!na ! !*!  Ka6"%an! rC'an7r# a* !J%*a ' '-& ! !*! CATT !J!"n '  Ka6"%an! rC,r. Ta& *! 6Q' a"aQ* a !n"aa rNr n a' n"&! ! *@"%. A !n"aa a"a  n'!  *@"% !' ! *!" ' !*a< !' 6"an. •

N'!  *@"% r r

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Cn"&! ! *@"% rNr

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A%!_,"0ID rC'an7.C'an7C"&.1r

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N'!  Ka6"%an! rC'an7r

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C-%0  Ka6"%an! rC,r

R!'!na<=`  %n*a&a<= *- Q n!!**@"%a a* * 'n!n!*# ! !""!' !n" ! K"a  *%*!'a SA,# !a' *!" !*a*. A !*!* !"!n!'# " !J!'&# * 'n!n!* ! a&%a<= In!"n! a SA,.

A077 N %@&0 ! aa&%;a<=  *'%;%n0# Q n!!**@"% %n%a"  *!0%n!` N'!  *@"%` O *@"% n *%*!'a SA, ! !J!a  !*!#  ' !*a< !' 6"an ! 'a !n"aa rNr n a' Cn"&! ! *@"%. Cn"&! ! *@"%` %n%a *!  n'!  *@"% SA, Q "!&!an! a"a  "a6a&> ' 'a !!"'%naa K!""a'!na ! !*! !J!"na (n!*! a*# %n*"!!" n a' rYr). S! K" %&%;aa a '!*'a K!""a'!na ! !*! a"a * * *@"%* SA,# %n*"!!" rNr. E' a&!" * a**# Q n!!**@"% %n*"!!" rYr  rNr. A%! ,"0ID` A ID ! "0"a'a  'n!n! A%!# a a& Q %&%;aa !&a %n!"Ka! !* CATT n *%*!'a SA,. O 'n!n! A%! Q *!'"! ' !&!'!n a %n*a&a<= a K!""a'!na ! !*! !J!"na. N'!  Ka6"%an!` O n'!  Ka6"%an! a K!""a'!na ! !*! !J!"na. W a**%' **:!& '%$a"  n'!  6= n %@&0 ! aa&%;a<= SA, a"a * '-&* CATT  % . C-%0  Ka6"%an!` U' -%0 ! %* a"a!"!* a"a  n'! a K!""a'!na ! !*! !J!"na#  a& Q %&%;a ' >a! a"a a %*%n<= ! '-&* ! !*! CATT. O -%0 Q !J%6%  na'!n! '  n'!  '-& ! !*! !J!"n na &%*a ! $&! %n!"na n *%*!'a SA,.

O80 9J A* <!* ! *'%;%n0 *= !!n!n!* ! 'anan!# ! ' a 0a"an%" a %&%;a<= ! K!""a'!na* ! !*! !J!"na* ! %!"** Ka6"%an!* !' %K!"!n!* 'anan!*. Ca* a* <!* ! *'%;%n0 !!n!n!* ! *@"% (!' !  a' Cn"&! ! *@"% !' a !n"aa rYr) ! %n!!n!n!* ! *@"% (!' !  a' Cn"&! ! *@"% !' a !n"aa rNr)

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!*!a' aa&%;aa*# a* <!* !!n!n!* ! *@"% !*= *!'"! a%a* a *! !nn"a"!' a*aa* a *@"% ! !J!a  "!**a  '-& ! !*! CATT. A a6!&a ! *'%;%n0 %&%;aa a"a !*! $' !'  n'! rCATCUr.

11.3.

S9 I00/I00

11.4 P70  @ H A 'a"a<= a"a !&%'%na<= ! 'a "!' "!;  !' ! R!aa&%a<= ! "!n*# C @&& ! GI,# C@&& ! D!*%* ! L%%a<=. ,a"a "!;%"  !' ! 'aa<= (0!"a<= a *'a"%;a<= ! "!n*) Q "!%* a&!"a"  Esquema de tatus de seleç!o a"a !*"!;a" a* "!n* ' !*! *a*. ,a"a a%a" a a'%n%*"a<= 0!"a& ! *a* a"a "!n* %n!"na* !! *!"a"%6:  !"$& ! *a* a *!" %&%;a a % ! "!'. E**! % ! a'%n%*"a<= ! *a* Q "!'!na *!  *@"% !*!a" 6!" ' n"&! '  *a* ! a&%a<=.

11.4.1.1

S008

O !*a ! "!**a'!n aa& ! ' 6! Q '!na " '  'a%* *a*. U' *a* Q ' -%0 ! H ! ' !!"'%na !*a K% a%n0% (" !J!'&# rA "!' K% &%6!"aar) ! `8  nd'!" ! "an*a<!* n@6!%* ! !' *!" !J!aa* a"a  6!. A !J!<= ! 'a !"a<= n@6%& !# " *a !;# !$n%"  !&%'%na" '  'a%* *a* a"a  6! !*!%$a. A %n!"a<= !n"!  *a* ! a !"a<= ! *!" %&*"aa a *!0%n! 'an!%"a. W **:!& !$n%" a&!" an%a! ! *a* a"a ' 6!. U' *a* ! *!" !J%6% ' ' !J ' 3 a"a!"!*  'a *%0&a ' 4 a"a!"!*. A* a* a"%a<!* ! !J%6%<= !' *!" "a;%a* a"a %%'a* %K!"!n!*. O *a* a% ! ' 6! ! *!" !J%6% !' K"'a ! &%*a  !' 'a &%n>a ! *a*. A &%n>a ! *a* ! n!" n '@J%'  *a*. O !"$& ! *a* Q %&%;a a"a !$n%" a *%<= !' !  *a* a a&%a<= Q !J%6% n!**a* &%n>a*. @"%* *a* !' *!" !'%%* na '!*'a *%<=. A &na %rioridade  !"$&  *a* !!"'%na  *a* "!a&'!n! !J%6% ! a !J%6%<= !' &%*a '*"a * * *a* a%* (%*** ! a" ' a *%<= ! a "%"%a!). U' *a* ! !*a" a%  %na%. E&! !*@ 0 an !*@ aa&'!n! !$n% a"a ' 6!. E&! !*@ 0 an nna K% a%a  !*aa a%# 'a* @ K% !*a%a. U' *a* ! !"'%%" 'a "an*a<= n@6%&# !'%%n  n= ' a%*  "%6%" 'a "an*a<= n@6%&. an 'a "an*a<= Q !"'%%a ' ' a%* a"a ' !!"'%na 6!#  *%*!'a !'%! a '!n*a0!' ! a%* "an! a !J!<= a "an*a<= n@6%&. W **:!& %0n"a"  a%* ! n%na" a "an*a<= n@6%&. S!# " !J!'&# ' *@"% !*!a 'a"a" 'a "!' &%6!"aa a"a !&%'%na<=. N !nan# a "!' a%na n= a%n0%  *a* Encerrada. N!**! a*#  *%*!'a "%'!%" !'%! ' a%* ! ! a "!' a%na n= K% !n!""aa. ,a"a !J!a" 'a !"a<= n@6%&# !& '!n* ' *a* a% !! !"'%%" a "an*a<= n@6%& ! n!n>' * *a* a%* ! "%6%" a "an*a<= n@6%&. A a'%n%*"a<= 0!"a& ! *a* SA, %*%n0! !n"! *a*  *%*!'a ! *a*  *@"%.

S008 7 0 O *a*  *%*!'a Q ' *a* !$n% !& *%*!'a a"a %nK"'a"  *@"% *6"! a !J!<= ! 'a !"a Kn<= !' ' 6!. S- Q **:!& %nh!n%a" !**! *a* a !J!a" "a "an*a<= n@6%& ! "a a '%$a<=  * a*. A &%6!"a" 'a "!'# " !J!'&#  *%*!'a !$n! a'a%a'!n!  *a*  *%*!'a iberada. S008 7 88 W **:!& 'a 'a%" %K!"!n%a<=  *a*  *%*!'a !J%*!n! a"aQ* a "%a<= * *a*  *@"%. O *a*  *@"% Q !$n% !' ' !"$& ! *a* ! Q "%a a"a aa % ! "!' n C*'%;%n0. W **:!& !$n%" ! a%a" a&!" an%a! ! *a*  *@"%.

CONTROLADORIA

43 de 305

E' 'a "!' ! "<=# Q **:!& !$n%" *%'&an!a'!n! * *a* iberado C$lc.pre&is.c#stos e9et#ado mprimida ! Confrmada. O *a*  *%*!'a !  *a*  *@"% %nh!n%a' a* "an*a<!* n@6!%* a '!*'a 'an!%"a.

11.4.1.2

S008 7 U8

C' * *a* ! *@"%#  *@"% ! "!*"%n0%" a%na 'a%* a* !"a<!* n@6!%* !"'%%a* a"a  *a*  *%*!'a aa&. W **:!& "%a"  *a* n!!**@"% ! *@"% !n" ! *a %%*=# a %&%;a" a Kn<= a!aa ! *'%;%n0 ! !n"@9& n* !"$* ! *a*. O !"$& ! *a* Q a"%6: a(*) %(*) ! "!'(n*) "!&!an!(*). O *@"% ! !$n%" ! !&%'%na"  *a* ! *@"% !$n% n *%*!'a# !*! ! !n>a a"%;a<= a"a Ka;]9&. O *@"% !*6"! ' !J%6%" %nK"'a<!* ! *a* ! a* "an*a<!* a'%%a* ! "%6%a* !' Exi"iç!o de informaç#es de status e operaç#es admitidas$. O *@"% !*6"! ' !J%6%" 'a *:n!*! ! * * *a* a%* !' Exi"iç!o de uma s%ntese &eral de status ativos . • O "!** ! '%$a<= ! ' !% ! '%$a<= ! * 6!* "!&a%na* a !&! Q

n"&a !& *a* ! *%*!'a !$n% %n!"na'!n!. U' *a* ! *@"% *&!'!na" @ a *@"% 'a%* n"&! *6"! !**! "!** ! '%$a<=. E**! *a* ! *@"% ! *!" aa&%;a na !*""a  !*!'a ! *a* !$n% ("!! ! *a*) a"aQ*  "!**a'!n  !%  6! ! '%$a<=. O *@"% *- ! aa&%;a" ' *a* ! *@"% a a"%" ! ' !%  "!' ! '%$a<= *! ' *a* ! *@"% !*%!" !$n% a"a  % ! '%$a<= *!&!%na. O *@"% ! !$n%" *a* ! *@"%* n C*'%;%n0 ! Cn"&! ! M%$a<!* *6 D!$n%" %* ! '%$a<=. O *a* ! *@"% a"a  "!0%*" '!*"! ! '%$a<= ! a"a  6! ! '%$a<= Q aa&%;a !' !&a* %K!"!n!*` • ,a"a aa&%;a"  *a* ! *@"% ! ' "!0%*" '!*"! ! '%$a<=# %" a"a a !&a M%$a"

a6! (Sa&a" b M%$a" a6!). • ,a"a aa&%;a"  *a* ! *@"% ! ' 6! ! '%$a<=# %" a"a a !&a ! !a&>!* 

"!0%*" ! a'%n%*"a<= ! 6! (Sa&a" b S:n!*! ! 6!* b s6! ! '%$a<=q b  T!&a ! !a&>!*). O *@"% ! %&%;a"  *a* ! *@"% !*!:$ a !'"!*a a"a n"&a"  hJ  "!** a* '%$a<!*. an  *@"% "!**a ' "!0%*" '!*"! ! '%$a<=#  *%*!'a !!"'%na a%* *a* ! *@"% *= *"a* na *%a<= aa&. O hJ ! "!** Q n"&a *!a"aa'!n! a"a  a6! ! '%$a<= ! * 6!* ! '%$a<=` • O *a* ! *@"%  a6! ! '%$a<= n"&a a* '%$a<!*  "!0%*" '!*"! !

'%$a<= (" !J!'&# C+91). • O *a* ! *@"% * 6!* ! '%$a<= n"&a a* '%$a<!* * "!0%*"* !

a'%n%*"a<= ! 6! %n%%a%* (" !J!'&# L%*a Qn%a  'a!"%a& MA91# C!n" 1# U%&%;a<= 1). O8S` N= >@ &%0a<= !n"! * *a* ! *@"% ! %K!"!n!* 6!* ! '%$a<= a"a ' "!0%*" '!*"! ! '%$a<=. Ta'6Q' n= >@ &%0a<= !n"! !**! *a* ! *@"% !  *a* ! *@"%  a6! ! '%$a<=. O *%*!'a n= !"%$a  *a* ! "* 6!* an  *@"% !$n! ' *a* ! *@"%. ,a"a *a"  *a* ! *@"% a $' ! n"&a" a '%$a<=  a6!  6!* ! '%$a<=# aa&%;a" ' 8 7 008 n '!*"! ! '%$a<=.

CONTROLADORIA

11.4.1.3

44 de 305

P@ 7 008

U' !"$& ! *a* nQ' 'a an%a! ! *a* ! *@"%* ! ! n"'a* !$n%a* !& *@"%. O* !"$* ! *a* *= !$n%* a"a aa % ! "!' n C*'%;%n0. O !"$&  *a* !"'%! •

!$n%"  *a*  *@"%# '!na" a* Kn<!* !*! *a* (!J !*"%%) ! a"%6%" ' nd'!" a *a* !!"'%nan a *!i]n%a !*!"aa  hJ ! *a*  *@"%c

•

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•

!"'%%"  "%6%" a !J!<= ! "an*a<!* n@6!%* * ! ' *a* !*%!" a%.

U' *a*  *@"% *!' ' nd'!" ! *a* ! *!" !$n%  !&%'%na a a&!" ''!n# %n!!n!n!'!n! ! @ >a!" "* *a* ! *@"% a%*. N !nan# *'!n! ' *a*  *@"% ' ' nd'!" ! *a* ! !*a" a% !' ' !!"'%na ''!n. A a%a" " *a*  *@"% ' ' nd'!" ! *a*#  *a*  *@"% an!"%" Q an&a a'a%a'!n!. A a"%6%" ' nd'!" a ' *a*  *@"%# Q n!!**@"% !*!%$a" &%'%! %nK!"%" ! *!"%" !*!%$an  %n!"a& a a"%"  a& * *a*  *@"% *!"%"!* !' *!" *!&!%na*.

E@` O *@"% !*!a %&%;a"  *a*  *@"% a"a *!"%*%na" a* !aa* %n%%a%* "an! a n*"<= ! ' !%K:%. C"%a" * *!0%n!* *a*  *@"% !' ' !"$& ! *a*` N. 008

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P@ 7 008 T0 

,&an!a'!n A"a<=  &an!a'!n Cn*"<= En"!0a En!""a

N. 008 Q 1 1

N. 008   2 3

3 3 5

4 5 5

E**!* *a* *= 0!"a&'!n! "!**a* !' *!i]n%a ! a" ' * nd'!"* ! *a*. N!*! !J!'&# *!"%a %'**:!& a**a" %"!a'!n!  *a* %AL a"a  *a* CLS:  %* a a"%"  nd'!" ! *a* 1# *- Q **:!& a**a" a"a  nd'!" ! *a* 2 A%@ . Da '!*'a K"'a# a-* a%n0%"  *a* CLS: # Q %'**:!& "!"na" a* *a* %AL  A%@ .

11.4.2

E8 7 008

C#stomiin5 →  %rod#=o →  Controle da %rod#=o

→  rdens →  ( ' )

>efnir Es#ema de Stat#s

W **:!& %&%;a" ' !*!'a ! *a* !*!:$ a !'"!*a a"a n"&a"  "!** ! '%$a<= ("!0%*" '!*"! ! '%$a<=  6!* ! '%$a<=). O *@"% !$n! !*!'a* ! *a* a *!&!%na" De*nir esquemas de status n C*'%;%n0 ! Cn"&! ! M%$a<!*. O !*!'a ! *a* Q a"%6: a ' % ! '%$a<= n C*'%;%n0 ! Cn"&! ! M%$a<!*# !aa D!$n%" %* ! '%$a<=. O !*!'a ! *a* Q a"%6: a ' 0 7 V0. E**a a"%6%<= !!"'%na *!  !*!'a Q !$n% a"a "!0%*"* '!*"! ! '%$a<=  6!* ! '%$a<=. O* *!0%n!* %* ! 6! *= "!&!an!* a"a  Cn"&! ! M%$a<!*` • R0 0 7 79:. C' !**! !*!'a ! *a*# ! Q !$n% a"a  "!0%*"

'!*"! ! '%$a<=#  *@"% ! "!**a" a!na*  a6! ! '%$a<=. • OV0. C' !**! !*!'a ! *a*#  *@"% ! "!**a" a!na* 6!* ! '%$a<=.

CONTROLADORIA

45 de 305

O *@"% ! !$n%" *a* ! *@"%* a"a  !*!'a ! *a*. W **:!& a"%6%" !"a<!* n@6!%* a"a aa *a* ! *@"% ! !$n%" !!n]n%a* a"a !&! na K"'a ! 'a "!! ! *a*. E' a&!" *%a<= ! "!**a'!n# Q **:!& *!&!%na"  *a* !*!a !n"! * *a* !"'%%* aa&'!n!. O *@"% ! !J%6%" * *a* !"'%%* *an a Kn<= ! !n"aa* **:!%*. O8S` N C*'%;%n0#  *@"% ! !$n%" ' !*!'a ! *a* ! *!a @&% a"a  a6! ! '%$a<= ! * 6!* ! '%$a<=. O !*!'a ! *a* "!"!*!na 'a 7 7 008. N!**a "!!# %K!"!n!* *a* !*= n!a* !n"! *%. E' a&!" *%a<= ! "!**a'!n#  *@"% *- ! !$n%" ' *a* ! *!a !"'%% n!**a *%a<=. O *@"% ! !J%6%"  d&%' ' a Kn<= ! !n"aa* **:!%*.

11.4.3

A709: 7 008

O *%*!'a %*n%6%&%;a a'%n%*"a<= ! *a* a"a "!**a'!n ! '!%a* ! %n!*%'!n (!&!'!n* ,E, ! "!n*). A"aQ* a a'%n%*"a<= ! *a*#  *@"% ! !$n%" *a* "-"%a* <!* ! *a* a&Q' a!&a* "!!$n%a* n *%*!'a (a%* ' "%a# *&%%a ! a**%' *!**%a'!n!). Na "@%a !'"!*a"%a& !' 0!"a&# K"!i!n!'!n! Q n!!**@"%a 'a *6%%*= !a&>aa  %& a "!' 6a*!aa na* "an*a<!* ! ""!' na "!'. Ea I77 : 77.S! 'a"'* 'a "!' ! K!%"a ! !J*%<= ' !J!'&` a* "an*a<!* n@6!%* a"a !**a "!' *= !J%6%a* a6a%J. EJ%*!' @"%a* "an*a<!* n *a*  *%*!'a iberado. O &an
S008 C"%aa L%6!"aa

L%6!"aa

Cn&:a !' !"'* Qn%*

En!""aa

T9J 0 ,&an!a'!n Lan!& • D!*!*a* ! %a0!' • A""%a<= ! ** N!n>'a

W "@!& !  *@"% !%"a &%'%a" a* "an*a<!* n@6!%* a ' !" !":. ," !J!'&#  &an
CONTROLADORIA

46 de 305

A n"@"% a a'%n%*"a<= 0!"a& ! *a* SA,# * *a*  *%*!'a na a'%n%*"a<= ! *a* ! "!' n= *= '%$a* a"aQ* ! 'a Kn<=. O* *a*  *%*!'a !*= %n%'a'!n! &%0a* a *a* a "!' ! *= a'a%a'!n! aa&%;a* "an! 'a '%$a<= ! *a*.

11.4.3.1

&8 7 09J 0

W **:!& !$n%" 0"* ! "an*a<!* n@6!%* n '!n ! n$0"a<= a"aQ* a "!n%= ! @"%a* "an*a<!* !' ' 0". A* "an*a<!* ! 'a K!%"a# " !J!'&# !' n*%*%" na* *!0%n!* a<!*` •

,&an!a'!n ! ** "%'@"%*

•

,&an!a'!n ! a&%a<= ! *6"!aJa ! ** %n%"!*

•

Lan
•

R!%"aa* ! 'a!"%a&

•

A&a<= ! a%%a!* %n!"na*

•

Lan
•

A""%a<= ! **

•

W **:!& %&%;a" !**a* "an*a<!* a"a K"'a" 0"* ! "an*a<!*# " !J!'&`

•

,&an!a'!n ! **

•

Lan
•

Lan
•

Lan
•

A""%a<= ! **

•

E' *!0%a#  *@"% ! %&%;a" !**!* 0"* a"a !$n%" a* !"a<!* !"'%%a* ! "%6%a* !' !":* !!"'%na*`

S! 'a !"a<= !*%!" n%a !' ' 0" ! "an*a<!* a"%6: a ' *a* a%# !&a Q !"'%%a a"a a "!'. S! 'a "an*a<= n= !*%!" a"%6:a a ' *a*# !&a Q "%6%a n!**! *a*.

11.4.3.2

&8 7 @8

,a"a "%6%" "an*a<!* a"a "!n* %n%%a%*# a'6Q' Q "!%* !$n%" !**a* "an*a<!* ' ' 0" ! !# !' *!0%a# *!" 0"aa na "!' ' ' 0" ! 6&!%. U' 0" ! 6&!% ! *!" %]n% a 0" ! "an*a<!* !"'%% aa&'!n!. E&! ! n*%*%" !' a!na* a"! a* "an*a<!*  0" ! "an*a<!* !"'%%. O 0" ! 6&!% &%'%a a* "an*a<!* !"'%%a*. A a'%n%*"a<= ! *a* ! "!' !!"'%na# " !J!'&` •

a& *a* Q !Ka&  *%*!'a a a6"%" a "!'.

•

a%* "an*a<!* *= !"'%%a*  "%6%a* !' ' !!"'%na *a* ('a !"a<= *'!n! Q !"'%%a an !"!n! a 0" ! "an*a<!*  *a* a "!' ! n= Q "%6%a !& *a*  *%*!'a).

•

S! ! an * '!n* ! &an!a'!n *= !*"%*.

•

a%* *= * a"%6* * a'* a !&a "an! a aa&%;a<= * a* '!*"! n *a* !!"'%na.

CONTROLADORIA •

47 de 305

an Q **:!& 'a"a" a "!' a"a !&%'%na<=.

O 0"@$ a *!0%" '*"a 'a *:n!*! ! *a* a"a "!n* ! K!%"a*. N!*! !J!'&# *= !$n%* *!%* *a* (! 1 a ?) a"a  % ! "!'.

A* &na* ]'  *!0%n! n!d`

S008 7 7

A* "%'!%"a* a* &na* a !*!"a a"a a %"!%a n]'  nd'!"  *a* ! 'a 6"!! !*"%<=.

LS0> 0 (*a* 'a%* 6a%J# *a* 'a%* a&)

E**a* a* &na* !!"'%na' ' Q **:!& '%$a"  *a* na "!'. O "-J%' !J!'& K!"!! 'a !*"%<= !a&>aa.

C0> R@> C> C@ ("%aa# &%6!"aa# n&:a !' !"'* Qn%*# !n!""aa)

E**a* a" &na* n]' a'* ! *!&!<= a"a * @"%* *a*  *%*!'a. ,a"a a"%6%"  *a* ! "!' a ' *a*  *%*!'a# 'a"a" a &na a""%aa. A Ka;!" %*# Q n!!**@"% *!0%" a *!i]n%a a !*!"a a"a a %"!%a. Ta'6Q' Q n!!**@"% 'an!" a *!i]n%a ! *a* n'!"%a'!n! "!*!n!.

T& (0" ! "an*a<!*)

E**a &na nQ'  0" ! "an*a<!* !"'%% a"a aa *a* "!*!%.

P@D ('!n* ! &an!a'!n)

Ma"a" a% *! !*!a "!0%*"a" '%$a<!* ! &an!a'!n n!**! *a*. En=  *%*!'a !*"!! a"%a* %n%%a%*# ! !' *!" !J%6%a*# a"a aa '%$a<= n &an!a'!n a "!'. O 0" ! "an*a<!* !"'%%a* a'6Q' !! %n&%" a<!* ! &an!a'!n. Ca* n"@"%# n= Q **:!& &an!a" !  -%0 n= !' !K!%.

D0 (*a* !Ka&)

Ma"a"  *a* !Ka& n!**a &na. E**! Q  *a* ! a* "!n* !**! % !!' !" an "%aa*. !"a&'!n! Q  *a* '  nd'!" 'a%* 6a%J. O *a* !Ka& Q a!na* ' a&" !Ka&. W **:!& *6"!0"aa" !**! *a* a* n!!**@"%.

O !J!'& *!0%n! %&*"a ' a a'%n%*"a<= ! *a* ! aK!a" 'a "!'. U%&%;a'*  '!*' !J!'& !J%6% an!"%"'!n!. O *@"% &an! a "!' n *a* 1 ! !*!a a0"a &%6!"@9&a. A &na St '*"a !  *@"% ! !$n%" a "!' *'!n! n *a* 2 (** ! "!a"a<=). E&! '%$a  *a* %"!a'!n! na "!' a"a 2. I** a*a  *!0%n!` O *@"% '%$ a Ka*! a"a iberada a '!*' !' ! a aa iberada K% !$n%a a'a%a'!n! na "!' A0"a Q **:!& &an. S!  *@"% n= !*!"a" " ** -*9"<=# ! !$n%"  *a* 5 a a"%"  *a* 3# *!' a**a" !& *a* 4. A '!*' !'#  *@"% '%$ na'!n!  *a*  *%*!'a#  ! a'6Q' !$n! a aa n&:a !' !"'* Qn%*. A0"a Q **:!& a""%a" a "!'.

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E' *!0%a#  *@"% !"!6! ! ' * Kn%n@"%* a%na n= a"!*!n a* !*!*a* ! %a0!'. C' %* n= ! *!" &an
11.4.3.3

CV80 7 H89J

O *@"% n"'a&'!n! n!!**%a ! a'%n%*"a<= ! *a* a"a n"&a" * a*!* "0an%;a%na%* ! &an!a'!n ! ! !&a6"a<= ! "
11.4.3.4

P@ 7 @9: 7 008  A709: 7 I00

W **:!& a'6Q' !"$* ! *!&!<= ! *a* !' C*'%;%n0 ! IM !$n%" (!' S%*!'a ! %nK"'a<=). U' !"$& ! *!&!<= ! *a* !*"!! 'a !!"'%naa n%<=  *%*!'a !H  *@"%. O *@"% ! !n"a" ' !"$& ! *!&!<= ! *a* na* *!0%n!* Kn<!*` • Man
O *%*!'a *!&!%na a!na* * %!n*  "0"a'a  a* '!%a* ! %n!*%'!n ' *a* !*"% n !"$& ! *!&!<= ! *a*. O *@"% !# " !J!'&# a" " Ka;!" ' "!&a-"% *- a* '!%a* ! %n!*%'!n @ &an
12 I0789:  C0@7 12.1 DH9 0 C0@77 F (&@)  7 C80 A Cna6%&%a! F%nan!%"a Q "%na a !"a M!"an%&%*a a**%' ' a D!'n*"a<= ! R!*&a*. C'  *"0%'!n a* %nd*"%a* *"0! a n!!**%a! ! *! '!n*"a" 'n!a"%a'!n! * !*!* !  "!*&a. C'  %*an%a'!n !n"! a* !'"!*a* ! a* !n%a!* $nan!%"a* *"0! a n!!**%a! ! *! a"n%;a" * !'n*"a%* n@6!%* !&a A%"%a EJ!"na an "%0!' a* "%n:%* 6@*%* a Cna6%&%a! ! C**. A n"@"% a Cna6%&%a! F%nan!%"a# a Cna6%&%a! ! C** n!!**%a ! an%$a<!* K:*%a* a"a * * a&"!* 'n!@"%*.

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A Cna6%&%a! ! C** !' a* Kn<!* 6@*%a*` •

C0@  – K"n!!" a* a"a  !*a6!&!%'!n ! a"!*# "a" !K!%a'!n!  an!% a"a 'a"a<=.

T7 7 DJ – a&%'!na<= ! %nK"'a<!* *6"! a&"!* "!&!an!* ! %;!' "!*!% * n*!i]n%a* ! " ! &n0 "a; *6"! '!%a* ! "! ! "*# $Ja<= ! "!<*# <!* ! '"a  Ka6"%a<=# !.. O RH3 Ka; 'a %*%n<= &a"a !n"! a Cna6%&%a! In!"na ! EJ!"na ! a" ' a *a $na&%a!. A Cna6%&%a! EJ!"na !*@ &aa a"a  a!n%'!n a* n!!**%a!* ! !n%a!* K"a a !'"!*a ' 6an*# %n*%%<!* 0!"na'!na%*# 'an>%a* ! *!0"# !. E' Kn<= %*# !&a a!n! a* "!%*%* &!0a%* %'** !&a &!0%*&a<=. ,a"a&!&a'!n!# a !'"!*a !' a n!!**%a! ! 6!" %nK"'a<!* a"a an@&%*!* 0!"!n%a%* *!' a n!!**%a!* ! !*a" e"!*f * "!*"%<!* &!0a%*. E*a'* Ka&an# !n=# ! 'a na6%&%a! %n!"na# &aa a"a a!n!" a* n!!**%a!* ! %nK"'a<!* 0!"!n%a* a a&a a'%n%*"a<=# * 0!"!n!* ! !a"a'!n*# !. O '-& ! a!n! * n!!**%a!* a na6%&%a! !J!"na Q FI ! a na6%&%a! %n!"na CO. E*a !*%n&a<= "na  '-& ! CO 'a !J!&!n! K!""a'!na a"a @&& ! ** ! an@&%*!* 0!"!n%a%*. Ana&0a'!n!# !J%*! 'a %K!"!nan! !n"! CO9,A (An@&%*! ! R!*&a*) ! EC9,CA (Cna6%&%a! ! C!n" ! L"). A Cna6%&%a! ! C!n"* ! L" !*@ &aa a"a an@&%*!* %n!"na*# 0!"!n%a'!n a* %!"*a* @"!a* 0!"a"a* ! "!!%a !n" a !'"!*a ! a D!'n*"a<= ! R!*&a* (,"$a6%&%7 Ana&%*7*) !*@ &a a"a an@&%*! ! '!"a# a'an>a'!n * "!*&a* na !'"!*a n* %!"** *!0'!n* ! '!"a ! !&a aa. •

E' CO# n= !J%*! a n!!**%a! ! !J%*%" ' Q6% K!>an ' ' "Q%. O* &an' "Q%. an ""!  &ana!"@ ' "Q% n !n" ! * 0!"a"  * (!'%**") ! ' Q6% n !n" ! * ! "!!6!  *!"%< ("!!").

12.2 C0   &0b ' 0a* ! 0!"a" ' * %"!a'!n! (a0a'!n na !n!"0%a !&Q"%a)# ! 0!"a" ' %n!*%'!n ! *!"%"'!n! ! %"a" * ('"a ! 'aQ"%a9"%'a)  ' %n!*%'!n ! *! "an*K"'a !' * !' a"!&a* ('"a ! 'a%n@"%)  ' %n!*%'!n ! n= %"a * ('"a ! !""!n). D@b a0a'!n "!*&an! a a%*%<= ! 6!n*  *!"%<* !n !*a" !Ka*a  n=  0a*. I00b *a"%K:%* >a%* !&a a%*%<= ! 6!n*  *!"%<* (0a**) ! *= !*a* n* a%* a !'"!*a a"a 6a%Ja  a'"%;a<= an ! *a !na# ! *! n*'# ! *! !*aa"!%'!n  ! *a !*a&"%;a<=. C80b  0a* "!&a% a 6!n*  *!"%< %&%;a na "<= ! "* 6!n*  *!"%<*. U' * *- %"a !*!*a na !na  " ";%. Db 6!n*  *!"%<* n*'%* %"!a  %n%"!a'!n! a"a a 6!n<= ! "!!%a*. N "!*&a !J%*!' "!!%a* ! !*!*a* !# * !;!*# 0an>* ! !"a*# 'a* n= !J%*!' **. Ta !*!*a Q  K% ' 0a* 'a* n!'  0a* %"a !*!*a ('"a ! !""!n) TC#sto de %rod#to @endidoU n=o G c#sto G despes a.V  P7b  6!n*  *!"%<* n*'%* ! K"'a& an"'a&  %n&n@"%a ! ! = %"!a'!n! a"a  "!*&a ' !*!*a*. A* e!"a*f "!%*:!%*  "!** "% n= !!"%a' *!" >a'aa* ! !"a* @ ! %n""a'  *.

CONTROLADORIA

50 de 305

12.3 PQ C0 12.3.1

R@9:

R!n>!%'!n n@6%&  "!*&a (&"  "!:;) a!na* na "!a&%;a<= a "!!%ac 0!"a %K!"!n
12.3.2

C0_  CH09:

D%; ! a !*!*a* "!"!*!na%a* * !*K"<* a"a a n*!<= ! 'a "!!%a !! *!" "!n>!%a n ''!n  "!n>!%'!n !*a "!!%a. EJ%*!' %* 0"an!* 0"* ! !*!*a*` •

DES,ESAS ,H O8TENSÃO DAS RECEITAS 9 %n""%a* a"a a n*!<= a!&a* "!!%a* ! !*= *!n "!n>!%a*

•

DES,ESAS DE INCULAÇÃO DIFCIL OU IM,OSSEL 9 % n""%a* a"a 6!n<= ! "!!%a* 0!nQ"%a* ! n= n!!**a"%a'!n! a!&a* ! a0"a !*= *!n na6%&%;aa*.

12.3.3

C80   0G 7 @

O* a%* *= a&"%;a* !& a&" >%*-"%. I* !J%0! "a6a&>a" ' '!a n*an! (a %nh]n%a ! !K!%* %nha%n@"%* ! !"a"%a' * a&"!* ! ** a"a*). A Cna6%&%a! *- a'%! a"a "!0%*" * Ka* "!&a%* a 0a** !K!%* a !n%a! "!"!*!na* " a0a'!n*  "'!**a* ! a0a'!n* !&* 6!n* !H *!"%<* "!!6%*. O *a"%K:% "!"!*!naa !& ! a !'"!*a !%J ! 0an>a" " !" a&%a* *!* "!"** na Ka6"%a<= ! ' 6!' ! n= !' "a a%%a! a&!"  *%'&!*'!n!  " a&&a *6"!  a%a& "-"%# " n= 6"%0a"!' a !n"!0a ! a%# !%Ja' ! *!" na6%&%;a ! a'6Q' ! *!" !n0&6a* n * * "*.

12.3.4

C0_

A !'"!*a !! *!" !"!n! na a<= ! *!* "%Q"%*. N a* ! 'a a&!"a<= a !'"!*a !! "!"a"  Ka !  a&" a %K!"!n!**! a !6"a ! n*%*]n%a.

12.3.5

C7

8a*!%a9*! n !*:"% ! "!a<=. S! a !'"!*a %!" a <= ! !$n%" ' Ka ""% ' a%  "!<=  ,L# !! a" !&a "!<=  ,L (!J.` "%*= a"a !!"!* %**c *! ' !*! aa&%a !& * ! a%*%<= ('!"a"%a)  ! Ka6"%a<= (") !*%!" a%a " ' a&" ! !J!a  *! a&" ! !na# !! *!" "!;% a 'nan! !*! d&%' (*  '!"a# * %*  '!n").

12.3.6

M0@77

N= !J%0! n"&! *6"! * %!n* ! a&" 'n!@"%  *%0n%$a%.

12.4 C0@7 Cn"&a"%a !' 'a "0an%;a<= ! "!na# 'n%"a ! %'%;a * * "!*** a !'"!*a. ,a"a %*# a Cn"&a"%a "!!" %nK"'a<!* *6"!  n*' * "!"** ! a%%a! ! "<=. O &an!a'!n a'6Q' Q 'a a%%a! !J!aa !&a Cn"&a"%a. A 'a"a<= !n"!  &an!a !  "!a& !"'%! ana" a"%a<!* ! n*%!' a 6a*! a"a '!%<!* ""!%a*. In&%# a%na# a* Kn<!* ! na6%&%;a<= ! &"* ! !"a*# a%* ' 'a"0!' ! n"%6%<=# "!na6%&%a! ! @"!a* %n%%a%* ! a !'"!*a ' ' . F"n!! %nK"'a<!*

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":%a* a"a 'aa ! !%*!* *"an an * 6!%* !"a%na%* (" "a;) ! !*"aQ0%* (&n0 "a;). A Cn"&a"%a Q 'a K!""a'!na 0!"!n%a& a"a 'aa ! !%*= !n0&6an a* !aa* ! "!%*=# n"&!# a"!*!na<= ! "!*&a*# "!'!na<!*  !&%6!"a<!* ! %nK"'a<!*. A* !aa* *= ana&%*aa* %n%%a&'!n! " @"!a Cn"&a"%a F%nan!%"a* (A%*%<=)# Cn"&a"%a ! In!*%'!n* (,"<=) ! Cn"&a"%a ! C** ! R!!%a* (!na*) ! ! K"'a 0&6a& :&%a. O 6!%  '-& ! CO Q a"'a;!na"# n%&%a" !# *! **:!&# a&a" * 0a** !"a%na%* a%* !n" ! ' !": a !'"!*a# !J"a:* a Cna6%&%a! F%nan!%"a (Cna6%&%a!# Cna* a ,a0a"# Cna* a R!!6!")# !n  * ' 6a*!. InK"'a<!* n= "!&!an!*  Cna6%&%a! F%nan!%"a *!"= "aaa* !' CO !"'%%n ' !K!% 0!"!n%a'!n  *. O CO **% * * "!%'!n* 'n* a"a a Cna6%&%;a<= * **. ,!& CO Q **:!& '!na" * Ka"!* ! "<= ! a* *a:a* 0!"aa* 6a*!a !' a&"!* ! an%a!*# a'!na" a !$%]n%a  n"&! ! *"a" 'aa ! !%*!*. Cn*%%9*! ! e6!*f a"a * a%* *!"= a"%6:* ** !H "!!%a* !n" ! ' !":. Caa !a"a'!n ! *!&!%na" %K!"!n!* %* ! &an!a'!n ! Kn<!*. O CO @ nQ' "!&a-"%* %*n:!%* a"a an@&%*!* 'n* 'a* a'6Q' !"'%! a "%a<= ! "!&a-"%* *'%;a*. A %$&a! na a"a<= * ** !*@# 6a*%a'!n!# na 6!n<= ""!a a* %nK"'a<!*. O* ana'!n* ! "<=# ! *= a 6a*! a"a  @&& * **# *= !K!a* " "$**%na%* ! n:!& &"a& 'Q% ! *!' %n!"!**! " *!"%<* 6""@%*. Na I'&ana<= ! ' *%*!'a#  %!a& Q '!
COMPONENTES DE CO P80 a%* ** ""!' !n" a "0an%;a<= C' 'an!" * ** %n%"!* *6"! n"&! A* @"!a* n! * ** %n%"!* ""!' !*= "a6a&>an !$%!n!'!n! = a& !*= * ** a* a%%a!* a !'"!*a E*= *!0%n  "
C0 C* an R!!n! E&!'!n An%n0 O!">!a Mana0!'!n C* C!n!" An%n0 O!">!a O"!"* A%%798a*! C*%n0 ," C* Cn"&&%n0c ," C* ,&ann%n0c C* O6! Cn"&&%n0c Aa& C*%n0HMa!"%a& L!0!" ,"$a6%&%7 Ana&7*%* ,"$ C!n!" An%n0

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In!"na%na&'!n!# a na6%&%a! ! *!" %%%a !' a* a6"a0!n* 6a*!aa !' %K!"!n!* "a%<!* ! n!!**%a!*. A* !'"!*a* ! *!0!' a na6%&%a! !"Q%a Ka;!' 'a %*%n<= 'a%" !n"! na6%&%a! $nan!%"a ! na6%&%a! ! ** ! a* !'"!*a* an0&9*aJ%**on%a*. O US9AA, (Un%! Sa!*k !n!"a&&7 A!! An%n0 ,"%n%&!*) !nKa%;a  %n!*%" 'a%* !  "!"c * "%n:%* n@6!%* *= 'a%* &a* a"a 'a a"!*!na<= ! a&"!* 'a%* *a  ! n!"*a"a. A&Q' %*#  6a&an< '!"%a& ! $*a& *= '!n* %n&a* ! a a&"%;a<= !J!"na n*' ! "!"** Q 'a%* "!a& ! a *aa na A&!'an>a# " !J!'&. N !nan# a"a $n* ! an@&%*!* %n!"na*# a 'a%" a"! a* !'"!*a* "!K!"!' *a" a&"%;a<!* %*%na* a* n!!**%a!* !J!"na*. N RH3 * &an
12.5 A7 7 80 @07  @@  R/3 12.5.1

C80 P7:  C80 R@

 Na a&"%;a<= a* a%%a!* ! *!" *aa an a a"%Ka &an!aa an "!a&. Na na6%&%a! ! C* "!a&# * ** *= a&a* na *a a&%a! a"a  @&& ! 'n!n!*. @ na na6%&%a! ! * a"=# *'!n! Q a&a * ** a"= *!n a %K!"!na"%a ! *= %a*a'!n! a"a*# &!an9*! !' na  "!*!n! !  a**a. A**%'# n!' * * ** "Q9"@ n!!**%a! ! *!0%" a&0n* "%Q"%*` •

S!&!<= '%n%*a  'a!"%a& %&%;a na "<=c

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E** ! !' ! !*!'!n> a* !"a<!* "%a*c

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E** ! !n0!n>a"%a *6"! !%a'!n* ! !"a<!* Ka6"%*.

,a"a * "* aa6a* ! *!'%9aa6a*#  SA, !J%0! "a6a&>a" ' *!% a"=. @# a n:!& ! 'a!"%a%* '"a*# !9*! "a6a&>a" an ' *!% a"= an 'Q%a '-!&. A a"%" a !"*= 4.?# Q %n!"!*an! "a6a&>a" ' a"= a"a * * 'a!"%a%* 'a !; ! !"'%! %*a&%;a" '!&>" a* a"%a<!* n * !' Kn<= ! an%a! ! ! "!< a'6Q' a n:!& ! 'aQ"%a9"%'a.

12.5.2

C80  A9:  C80 M@

O* ** !' *"0%" !' a a a!%a ! a&a<= !' "<!* $Ja* ! a"%@!%*# **%6%&%an an 'a an@&%*! ! * 'a"0%na& an ! a6*"<=. N * " a6*"<=# * * ** ($J ! a"%@!&) *= "!a**a* a* 6!* ! *. @ n * 'a"0%na&# *'!n! *= n*%!"a* * ** a"%@!%*# an na a"a<= "!&%'%na" an na $na&. C*!% " a6*"<= n*%*! na a""%a<= ! * * ** ! "* a* 6!n* !&a6"a* 'a* *'!n! * ! "<=. A!*a" ! n= *!" a&'!n! &-0% ! !# '%a* !;!*# Ka&>a" ' %n*"'!n 0!"!n%a&# Q a!% a"a $n* ! aa&%a<= ! !*!* (a"a a"a<= ! "!*&a ! a"a  "-"% 8a&an<) ! a'6Q' a"a  F%* (IR). O SA, !"'%! ana&%*a" * ** !'n9 !' @"%a* %*!* %K!"!n!* !n %n&%" a&0n* ** !' ' %*= ! n= %n&:9&* !' "a*.

12.5.3

C80 70  C089: M@

A a6"a0!' ! *!" a&!"aa a"a !*n*%!"a"# a&'!n!# a* a&a<!* ! ** %n%"!* a**%an9* a* 6!* ! !%*= "%0%na&'!n! "0"a'a*. O* "%n:%* ! n"!%a' a '!&0%a  C* D%"! n= n*%!"a' * ** %n%"!* ' ** ! "<=. S! 6a*!%a

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n "%n:%  COST98Y9CAUSE. E*!* ** *= &an!! * &%'%!* * *!* ** a"%@!%*. W# "an# 'a %nK"'a<= "!&!an! a"a a a'%n%*"a<= ! 'a"!%n0. U'a an@&%*! a !n]n%a# 6*!"an9*! !' a"%&a"  '"a'!n a 'a"0!' 'Q%a ! aa " " !":# *!a !' "!a%* ' !' !"!na%*# !"'%%"@ %!n%$a" !!na%* !*%* 'a%"!*. E*!* !*%* !' !*a" "!&a%na* ' * "!<* "!a*  ' * **  !*!*a* a"%@!%* n*%!"aa*. U' !Ja'! a !"]n%a * nd'!"* "na9*! %'"an!.

12.5.4

C80 7 "7  C80 PG7

O 'n!n! ! CO9,A (An@&%*! ! R!na6%&%a!) *"a C** ! !na* (*9K9*a&!* an%n0) ! 'a"a a* "!!%a* ! ** ! !na*  !":. Ta'6Q' !"'%! na6%&%;a<= !"%-%a ! 'a"a "!!%a*  !": ' * ** a%*# a* a"%a<!* n !*! ! *!'%9 aa6a* ! aa6a*# 'a!"%a%* !' "!** ! a%* ";%* %n!"na'!n!.

12.6 P@V0 / PV9: / O90 P@V0 9 !*a &%0a a ! a !'"!*a !*!"a "!a&%;a" !' !"'* !"a%na%*# ! "a6a&>a" an 'n!a"%a'!n! an !' !"'* ! an%a!*. O '-& ! CO **% %nd'!"a* Kn<!* a"a &an!a'!n %n!0"a a"!*!nan %!"** !n@"%* (%K!"!n!* !"*!*) ! !' *!" "!a&"%;aa* ! %aa*. ,!"'%! an  &an!a'!n !n"a&%;a ' !*!n"a&%;a !n a* !&a* ! !n"aa ! a* *!" *'%;aa nK"'! a* n!!**%a!* ! aa '. ,a"a Ka%&%a" a 'an!n<=#  RH3 !"'%! &an
12. M7  CO •

M7 7  7 C0@77 7 C80

•

M7 7 E 8 7 OV0 9 S! !*%!" "a6a&>an ' 'a%* ! 'a !'"!*a " Cn"&&%n0 A"!a# a '!a  6! 6"%0a"%a'!n! !!"@ *!" a '!a a !'"!*a. S! a Cn"&&%n0 a"!a K" !$n%a a"a "a6a&>a" ' 'a dn%a !'"!*a# * 6!* !"= !" 'a '!a %K!"!n! a '!a a !'"!*a.

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M7 7 09:

12.! C0  7 CO R0 – R!!%a a& n*%!"an9*!  "!< ! '!"a. Un%a!* ! a%%a! !"a%na& (6!'  *!"%<) a&"%;aa !' "!<* ! '!"a# !J"!**a na n%a! ! '!%a ! '!a ! !na* (an%a! J "!< ! '!"a ^ !na*). &8 7 A@9: – '6%na<= ! "!n* !' 'a '!*'a P"!a ! Cna6%&%a! ! C** ! *= a"aa* !' nn !n *!" !$n%a ' 6a*! !' !a&%n!* ('!n*a&# *!'ana&#...)# @"!a

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! "a6a&> ('an!n<=# "!a"# !. ...)  !*%na@"% ! a"a<= (!n" ! *# na n@6%&).

C@8@ 7 C80 – MQ ! a""%a<= ! *c @&& ! ** ! 6!n* ";%* ! '"a* a"a 'a n%a! "%a  !" a%na& ("  *!"%<). C0 7 9: 7 9– na* n@6!%* ! "!!6!"= * &an
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C80 U0 – F!""a'!na ! *!% ! "* ! n= n*%!"a a &%*a ! 'a!"%a%* (!*""a  ") !  "!%" ("!** "%) *a a"a !!"'%na"  * "!%* * 'n!n!*  a"a !a&>a" a "!%*= ! ** * 6!* ! * ("!n*  !n"* ! *). C@ 7 C80 (C0 E@0) – na n@6%& *aa !&a C0@7 a"a a"'a;!na" n*' ! "!"** ! "<=. A* &a**!* !' *!"  (! *! "!K!"!' a* 'a!"%a%* '"a*# 'aQ"%a*9"%'a*# K"n!%'!n* !"a%na%*# K&>a ! a0a'!n "%a* K"a a Cn"&a"%a) ! 87 ("!K!"!n! a a%%a!* !"a%na%* %n!"na* ! *'!n! *= "!&!an!* a"a a Cna6%&%a! ! C**). W  n ! a"%a a"a "!a**a" * a&"!* a"a "* 'n!n!* ! CO. A* C&a**!* ! C* *!n@"%a* '*"a'  hJ * a&"!* %n!"n*# " !J!'&# n a* a a&a<= ! a%%a! %n!"na*# @&& ! 0a** 0!"a%* ! a""%a<!* (&%%a<!*). O Cn!% ! &a**! ! ** "%'@"%a a% n= %n%! '  n!% n"'a&'!n! a!% a"a * ** "%'@"%* ! * &a**%$a '  *'a-"% * ** %"!* ! 'aQ"%a*9"%'a* ! '=9!96"a. C@ 7 R0 (R8 E@0) – na n@6%& a"a a"'a;!na'!n ! !na ! "* !H *!"%<*. C0 7 L8 (P0 C0)  – *6%%*= a !'"!*a a"a ana&%*a" *!a"aa'!n! * "!*&a*#  *!a# !$n%a a"a $n* ! n"&! ! 0!"!n%a'!n %n!"n. O &" " !n" ! &" ! *!" a&&a !& 'Q  * ! !na* (C*9K9*a&!*) !H 'Q n@6%& " !": (!"% an%n0). A na6%&%;a<= " !n" ! &" n= Q a"!  "!** ! a"a<=. R!h!! a !*""a ""a%a 6a*!aa !' "!*n*a6%&%a!* " &"a%%a!* %&%;an9*! ! a* a* "an*a<!* ! na6%&%;a<= ! &"* "!&!an!*. O 8a&an< ! *!" !J"!** " !n" ! &"  !n" ! %n!*%'!n. C0 7 I00 (I00 C0)  – C!n" ! L" a**%a a ' a% $J  !' ana'!n.

CONTROLADORIA

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C0 7 C80 (C0 C0)  – n%a! n@6%& a !'"!*a !$n%a ' 6a*! !' @"!a* ! "!*n*a6%&%a!*# &a&%;a<=# n!!**%a!* Kn%na%*# "%Q"%* ! a&a<= !H K"n!%'!n ! a%%a!  *!"%<*. AJ%&%a an n @&& (a&a<= ! ** %n%"!* a"a a* a%%a!* ! !na*) an n n"&! Kn%na&  * (!a&>a'!n  * %n""% !n" a !'"!*a). ,a"a an@&%*!* a%%na%*# ' !n" ! * ! *!" %n&a a'6Q' a ' C!n" ! L" !H a 'a D%%*=. ,a"a 0a"an%" a n%&%a<= !n&!n "an*a<!* !J!"na*#  !n" ! * !! !*a" a**%a a 'a !'"!*a. T 7 A077 (A00 T)  – "%Q"% a"a a&a<= ! an%a! ! a%%a!* !"a%na%* !n"! !n"* ! *  !n" ! * ! "!n*. F!""a'!na a"a '!%" a * a:a ! ' !n" ! *. (EJ` an%a! ";%a# !' ! '@%na# !' ! "<=# !'!"0%a !' /># >"a "a6a&>aa). O* %* ! a%%a! !!' *!" !$n%* ! K"'a a !"'%%" K"a%na" * ** a"a a !J!<= ! ' *!"%< ! a&&a" a* an%a!* ! a%%a!* ! K"'a %"!a ! "!"a%a. O* %* ! a%%a!* *= a&"%;a* ! a" ' a* a"%Ka* !$n%a* a"a aa !n" ! *. U' !!"'%na C!n" ! C* ! !" '# @"%*  n!n>' % ! a%%a! "!&a%na. A* a%%a!* ! ' !n" ! ** ' %K!"!n!* "%0!n* ! * !!' *!" %%%a* !' %K!"!n!* %* ! a%%a!*. ,!9*! !n!n!"  % ! a%%a! ' 'a K"'a *%'&%$aa ! ' *9"%!"  C*!% A8C. D!n"  &an!a'!n ! % ! a%%a!# a* ! n"&! !' !!"'%na" *! a a"%Ka a"a a aa&%a<= * %* ! a%%a! *= !$n%* 'ana&'!n!  *! *= a&&a* %n!"a%a'!n! a"aQ* a !!"'%na<= ! a"%Ka.

O7 (O7) – In*"'!n ! 'n%"a'!n ! ** ! !*"!! a* a%%a!* !J!aa* %n!"na'!n! *!a ! "<=  n= !"'%%n  &an!a'!n# 'n%"a'!n ! a&a<= ! ** a* !*a* a%%a!* !n" ! 'a P"!a ! Cna6%&%a! ! C**. ,!' !J%*%" %K!"!n!* "!n* nK"'! n!!**@"%` CO` O"n!* ! !&%'%a<=# "!n* ! ** %n%"!*# # "!n* ! In!*%'!n ! Ca%a&# O"!n* ! R!!%a# ,M` O"!n* ! Man!n<=# ,,` O"!n* ! ,"<=# ! Mna0!'# C&!"!* ! O"!n* ! ,"!**. PV0 – E*""a '&!a ! a"!Ka* ! 'a P"!a ! Cna6%&%a! ! C**. ,!9*! n"&a" ! 'n%"a"# a n:!& ! "!# "n0"a'a# "!"**# aa%a!*# **# "!!%a* ! %*n%6%&%a!* ! Kn*. U'a na n@6%& n= ! *!" %n&aa a ' "! 'a* *%' a 'a a"!Ka ! ' "!. E@0 PEP (P@ 7 E0808 7 8 PV0) – %!' a G" 6"!a/' *""!  "! ! !*"!! 'a a"!Ka n"!a  'a *69a"!Ka !# " *a !;# a'6Q' ! *!" *6%%%a. OV0 7 C80 – I!' a"a  a& *! !J!a a%%a! !# n*!!n!'!n!# a"%6% **. A**%'# ' 6! ! * ! *!" ' 'a!"%a& (" aa6a)# 'a O"!' ! ,"<=# ! Mna0!'# ! ,"<= R!!%%a  ! ,"!**# a 'a N!/"# a 'a O"!' ! !na  'a a"!Ka ! "! (%!' ! G8S). P E@ (B8 P) – a0"a'!n ! a"!Ka* !J!aa* n* %!"** !n"* ! * ! 'a !'"!*a '  6!% ! !*""a" * "!*** a !'"!*a " Kn<=. D09: 7 R8@07 (P0@0 A@) – Ma!a'!n  *!%  !": 'na ' 6a*! na na6%&%a! ! * ! !na* (*9K9*a&!*)  na6%&%a! !"%-%a (!"%% an%n0). W a d&%'a !aa  "!** ! a"a<= "!&a%na a* C&a**!* ! C*. C'  0!"!n%a'!n a* !na*# * ** *= a"%6:* a "!!%a* " *!0'!n ! '!"a ('a"! *!0'!n). OV0 7 R8@07 (P0@0 S0) – 6!* %n&a*  D!'n*"a<= ! R!*&a* !$n%* !&a '6%na<= ! @"%a* a"a!":*%a* !n *! 6a*!a" !' %nK"'a<!* @ n%a* n RH3 (!J` 0"* ! &%!n!*# a"%a<=  &%n>a ! "*# ana%* ! %*"%6%<=# a:*)  "a* a"a!":*%a* !$n%a* (&a**! ! a'an> a "!') n%a* n RH3 R!*%"7. W **:!& a&&a" ' &" !"a%na& ! ' O6! ! R!*&a 'a"an *a* "!!%a* ! **. T 7 OV0 (OV0 C@) – A0"a * 6!* ! a* n%a!* "0an%;a%na%* ! CO na* *!0%n!* @"!a* ! n"&!` •

!"!n%a'!n ! C** In%"!* (O!">!a C* Mana0!'!n) H C!n"* ! C**

CONTROLADORIA

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!"!n%a'!n ! In!*%'!n ! Ca%a& (Ca%a& In!*%'!n Mana0!'!n) H O"!n* ! In!*%'!n ! Ca%a&

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!"!n%a'!n ! !na* (Mana0!'!n Sa&!*) H O6!* ! R!*&a

12.# C0 7 R/3 A @"!a n@6%& n RH3# *! *6%%! !' %n 0"an!* '-&*` Cna6%&%a! F%nan!%"a# Cna6%&%a! ! C**# Cn"&a"%a E'"!*a"%a&# T!*"a"%a ! Cn"&! ! In!*%'!n*.

12.#.1

FI – C0@77 F (F@ A80)

FI a!n! a* "!%*%* &!0a%* %n!"na%na%* '  AA, (a"= a'!"%an)# IAS (In!"na%na& An%n0 Sana") ! O8 (a"= a&!'=). 1. FI-&L – R: &@ (&@ L7) – %n&% a* Kn<!* a"a 'an!n<=  &an ! na*# &ana '  n!% ! S8-@7 (*6*%%a"7 &!0!")#  *!a# "a;!* aJ%&%a"!*# !"'%%n ! a* %nK"'a<!* *!a' a"'a;!naa* ! K"'a *'a"%;aa n Ra;= !"a&. E' aa 'n!n!  FI# !J%*!' "a;!* aJ%&%a"!* ! !a&>a' * &ana" ' 'a%* '!a* an *! a%n0!  &%'%!  FI9L (n FI9L !9*! "a6a&>a"# 6a*%a'!n!# ' aQ 4 '!a*` a &a& ( a:*)# 'a '!a %n!Jaa !$naa a"a a !'"!*a# 'a '!a K"! a'6Q' !$n%a a"a a !'"!*a a '!a a "an*a<= (!# na !"a!# ! *!" a&!" 'a). a&! 6*!"a" !# *! n aa*" ! na* n@6!%* K" !$n%a 'a '!a %K!"!n! a '!a &a&# a '!a a "an*a<= a"a &an
12.#.2

TR – T8 (T8)

1. TR-CM – F@8 7 C (C M0) – a'an>a'!n %@"%  hJ ! a%Ja ! "!<!* a"a " ! 'Q% "a;.

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2. TR-CB – C B870 M0  C00 A80 – K!""a'!na ! "a9*! '  n!% ! I!' $nan!%" ! n"'a&'!n! ""!*n! a 'a%* ! 'a na n@6%&. 3. TR-TM – T8 M0 – n"&! ! a&%a<!* ! !'"Q*%'*# g'6%# !"%a%!* ! "* %* ! *!"%%!* (0a"an%a*) an >!0%n0 ("!*"%<!*). N= !*@ %*n:!& na !"*= 4.. A%na !*@ !' "!** %& (a** " &a&%;a<=). 4. TR-LO – L – Cn"&! ! !'"Q*%'* – +%Q%a# ,!n>"a

5. TR-MRM – M0  M0

12.#.3

CO – C0@@

F!""a'!na a"a K"n!!" %nK"'a<!* !"a%na%* a"a a a&a a'%n%*"a<= "!K!"!n! a an@&%*!  n!0-% ! 'aa ! !%*!*. O* 'n!n!* ! CO !' *!" &a**%$a* !' a" 0"* ! a" '  *! 6!%`

1. CO-OM – C0@@ 7 C80 70 (O7 C0 C0@@) ,!"'%! aa&%a" **:!%* "!<!* n* ** %n%"!* anan n! !*!* ** "!a&'!n! %n""!"a'# aa&%a" a !$%]n%a ! aa @"!a ! "!*n*a6%&%a! (C!n"* ! C*)# ana&%*a" * ** a* a%%a!* "!a&%;aa* !&* !n"* ! *# !K!a" 'a"a<!* ' "a '  n!% ! &a**! ! * ! naa 'a%* Q ! ' !*!&>  &an ! na* n ! %; "!*!% * na* ! * ! "!!%a*. ,!"'%! a n%&%a<= * ** !' CO ' a Cna6%&%a! !"a& (FI). 1.2. CO-OM-CCA – C0@77 7 C0 7 C80 (C0 C0 A80)  – %n%a en!f * ** ""!"a' !n" a !'"!*a. 1.3. CO-OM-OPA – O7 I0 (I0@ O7 – O7 O7 A80)  – !*"!! * ** a"a a%%a!* %n%%a%* (Cn*"<= ! ' "Q%# "!a"a<= a"a !J*%<= !' K!%"a)  a%%a!* "0"!**%a* ('an!n<= !"%-%a  "Q% a'%n%*"a%# ** ! 'an!n<= ! !"a<= ! !:&*) !n" ! 'a @"!a ! n"&!. ,! *!" !n!n% ' ' n"&! *%'&!* ! "!*. 1.4. CO-OM-ABC – A00-7 C0 – **%6%&%a 'a %*= a !'"!*a "%!naa a "!*** a"!*!nan ! K"'a "an*a"!n! a* a%%a!* "!a&%;aa* na !'"!*a ! *!* **. In%a e"!f * ** ""!"a' !n" a ! '"!*a. Na !"*= 3. n= %n>a  *!% A8C a"a ". E"a 'a K!""a'!na 0!"!n%a& a!na*. S'!n! na !"*= 4. a** a &!a"  *!% * "!*** a"a  ". N= Q n!!**@"% 'a!a" a !'"!*a %n!%"a !' "!***.

2. CO-PC – C0@@ 7 C80 7 P780 (P780 C0 C0@@) ,!"'%! Ka;!" !*%'a%a* * ** ! "<= a"a aa " ! n"&a" * ** ! "<= %n""%* ! !!"%'na"  * "!a& a"a * "* n $na&  !": K"n!!n %!"*a* K!""a'!na* a"a an@&%*! ! *. 2.1. CO-PC-PCP – P@V0 7 C80 7 P780 (P780 C0 P@)  – K!""a'!na a"a 0!"a<= ! !*%'a%a* ! ** ! "<= ! 'a!"%a%* ! *!"%<*. 2.2. CO-PC-OB= – C0@77 7 OV0 7 C80 (C0 OV0 C0@@) – a"a  * ! "<= %n""% "an!  !": ! !J!a Kn<!* ! K!>a'!n ! !":.

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2.3. CO-PC-ACT – C@8@ 7 C80 @ (A08@ C0 / M0@ L7) (Ra;= AJ%&%a" ! E*!# ea"!Jf a&"%;a) – a&&a ** "!a%* " 'a!"%a& n $na&  !":.

3. A@ 7 R0@@77 (P0@0 M0) 3.1. CO-PA – D09: 7 R8@07 (P0@0 A@) – !"'%! ana&%*a" &"* ! 'a"0!n* ! n"%6%<= " *!0'!n ! '!"a K"n!!n 'a %*= !J!"na a !"*!%a "%!naa a '!"a a"a 0!"!n%a'!n ! "# !na*# &an!a'!n 0&6a& ! 'aa ! !%*!*. 3.2. EC-PCA – C0@77 7 C0 7 L8 (P0 C0 A80) – !"'%! ana&%*a" %n!"na'!n! a "!na6%&%a! a* @"!a* a !'"!*a (C!n"* ! L") ! !n>a' a "!*n*a6%&%a! ! a%n0%" !!"'%na &"  6!%* ! "%%a!. A '!&a0!' * C!n"* ! L" Q 6!' h!J:!& !n !*!" aQ  n:!& ! 0!"!n! ! na*# *! n!!**@"%.

12.#.4

EC – C0@@ E@ (E0 C0@@)

1. EC-EIS – S0 7 IH9: &@ (E80 IH0 S0) 2. P@V0 E@ (B8 P@) 3. EC-CS – C@79: (C@70 S0) – Ka; n*&%a<= &!0a& ! 0!"!n%a& !n *!" ! "]* %*` !n"* ! &"*# n%a!* ! n!0-% ! !'"!*a* *!n "%aa 'a %*= a"a aa '. ,a"a aa %!/# !' *!" !$n%a* @"%a* >%!"a"%a*. D!n" a* >%!"a"%a*# *= !$n%* * Cn*&%a%n "*. O* 0"* ! n*&%a<= !' *!" S6*0"* ('an7 n*&%a%n)# 6*%n!** a"!a (6*%n!** a"!a n*&%a%n)# "$ !n!" ! n-* a >%!"a"%a ("$ !n!" n*&%a%n). O d&%' n:!& ! ""!*n! * Cn*&%a%n Un%* *!"= !'"!*a*# 'a '6%na<= ! !'"!*a* ! 6*%n!** a"!a*#  'a '6%na<= ! !'"!*a ! !n"* ! &" !!n!n  % ! n*&% a<=. A IDES (In!"na%n D!'n*"a%n an Ea%n S7*!') %&% ;a 'a >%!"a"%a a"a "!"!*!na<= &!0a& ! 'a "a a"a "!"!*!na<= "!0%na&. A IDES n!' @"%a* !'"!*a* ! !J!'& "%!naa a %!"** "!*** ! n!0-%*. Cn!' ' 0%a *%'&!* ! @"%@* %nK"'a<!* aa*"a%* ! "an*a%na%* %*an "!"!*!na" %K!"!n!* !n@"%*. W 'a K!""a'!na 6a*an! d%& a"a "!%na'!n a !%!  "! *!n a'6Q' *a ' a'6%!n! ! "!%na'!n* '%n*"a !&a "-"%a SA, ! a"a !'n*"a<!* ! "!9!na. ,! *!" *a a"a n*&%a<= ! "a '  n!% ! " C'an7 (" E'"!*a"%a&) ! ""!*n!  COM,ANY  SOCIEDADE n RH3. T!' a Kn<= ! n*&%a<=. W **:!& !'%%" 6a&an< a"%'n%a& " "$ !n!" a'6Q'# 'a* n= Q  *! 6!%. A* na* a"%'n%a%* a"a  C!n" ! L" !!' *!" *aa* 'a%* a"a @&& ! :n%!* (a%a& !"a%na&# !.).

4. EC-PCA – C0@77 7 C0 7 L8 (P0 C0 A80)

12.#.5 FI-IM – A709: 7 I00 (I00 M0) F"n!! Kn<!* a"a  n"&! ! a'an>a'!n * %n!*%'!n*  a%a&# $nan%a'!n*# %n!*%'!n*# &an!a'!n*. 1. A""%a%n R!!** 2. ,"0"a'* 3. In!"na& O"!"* 4. In!*'!n* ,"!* 5. F%J! A**!*

CONTROLADORIA

12.#.6

59 de 305

A709: 7  @7 (R@ S00 M0)

M-& a"a a'%n%*"a<=  a% n ! %; "!*!%  "!na6%&%a!# a&0Q%*# !. In!0"a a '-& ! FI9AM.

13 C0@77 7 C80 I70 (O7 C0 C0@@) C** %n%"!* *= * ** ! n= !' *!" a"%6:* %"!a'!n! a 6!* ! ** ' "!n* "<=# "!n* ! "!**# !. A a"!&a * ** %n%"!* *6"!  * a&# n* d&%'* an*# !' a'!na *%0n%$a%a'!n! an !' !'"!*a* ! *!"%<* ' ! 'anKa"a  ! !' "na a ""!a a"a<= * ** %n%"!* aa !; 'a%* %'"an!*.

13.1 C0@77 7 C@ 7 C80 (C0 c R8 E@0 A80) ,!"'%! %!n%$a" a na"!;a a "!!%a   * !' CO a a"%" a &a**%$a<= n@6%& K!%a !' FI *!'"! "!&a%nan a ' 6! ! *. O6! ! * *= !n%a!* &!"a* ! * !n *!" ' C!n" ! C*# 'a O"!' In!"na# ' ,"!** E'"!*a"%a&# 'a O"!' ! ,"<=# 'a O"!' ! !na*# ' ,"!# ' 6! ! "!*&a# !. R!!6! &an
13.2 C0@77 7 C0 7 C80 (C0 C0 A80) O C!n" ! C** Q 'a n%a! "0an%;a%na& !n" ! 'a P"!a ! Cna6%&%a! ! C** !n *!" !$n% ! a" ! %!"** "%Q"%* '# " !J!'&# @"!a* ! "!*n*a6%&%a!# @"!a* Kn%na%*# &a&%;a<= 0!0"@$a. a&!" ! *!a  "%Q"%# !! !J%*%" 'a n*%*]n%a na !$n%<= * !n"* ! *. N '!*"! ! C!n"* ! C** !! *!" !$n%  n'!  "!*n*@!& !& C!n" ! C*. O* !n"* ! ** *= &a**%$a* !' a!0"%a* (a'%n%*"a%# "%# !.) A !$n%<= ! a"%6%<= * ** a* !n"* ! ** Q %'"an! an a"a  0!"!n%a'!n * !n"* ! ** ' Q 6a*! a"a %&%;a<= * "* 'n!n!* ! CO# '# " !J!'&#  *!% A8C. O* !n"* ! * !' *!" a0"a* K"n!!n %nK"'a<!* *'a"%;aa*. C"%a9*! 'a >%!"a"%a *ana" a"a a @"!a ! na6%&%a! ! ** n!n * * !n"* ! ** ! ""!*n! a "0an0"a'a a !'"!*a. A**%'#  n- "%n%a& a a!%a n!n"a * * ** a @"!a ! na6%&%a! ! **.

13.3 O7 I0 (I0@ O7) A O"!' In!"na Q 'a K!""a'!na ! CO 6a*an! h!J:!&. Ta'6Q' *! n*%% n' 6! a'&a" ! * '  !n" ! * *- !# Q ! na"!;a "an*%-"%a. O* ** a'a%* e'""!"=f !n" ! 'a "!'. N' !!"'%na ''!n# !*a "!' *!"@ &%%aa ! * *!* ** *!"= "an*K!"%* a"a " 6!. A**%'# a"a ' !n" ! *#  RH3 *&%%a ' !": ! a&%a!# @ a"a a "!' %n!"na# n=. R!*'%n# a O"!' In!"na ""!*n! a 'a !* ""a "an*%-"%a "%aa a"a %K!"!n!* "-*%* !n *!" a0"aa !' a" 0"an!* 0"*` •

C80 I70 (O7) – O"!n* a"a n"&! ! ** %n%"!* 0!"a* a"a ' 6!% !*!:$ '# " !J!'&# a'an>a ! 'a"!%n0# !J*%<= !' K!%"a# !.. ,*!"%"'!n!# !*!* ** *!"= "an*K!"%* a"a "  "* 6!* ! * (O"!n*

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In!"na*# *!0'!n* ! "!na6%&%a!# !n"* ! **# "!*) !n !!n!" a na"!;a  * (&a**! ! **)  n= !  *a& a "!' *!"@ ;!"a. •

I00 (I00) – O"!n* a"a n"&! ! In!*%'!n* a !'"!*a '# " !J!'&# a "%a<= ! 'a a% $J (n*"<= ! ' "Q%# !*!n&%'!n  I'&ana<= ! ' *K/a"!). N a* ! ' a%# a "!' *!"@ !n!""aa n"a ' a% $J#  *!a# a "!' !"@ 'a &%%a<= !J!"na. E*! % ! "!' ! a'6Q' !" *!* ** "an*K!"%* a"a !n"* ! **# "!*  na* n@6!%*  "a;= ('a na  a% %'6%&%;a# " !J!'&# a"a a a& n= !J%*! a**%a<= ' 6! ! *).

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PJ (A8@) – O"!n* a"a "!a&%;a<= ! "%*!* 0!"!n%a%* '# " !J!'&# "%*= ! a"%%a<= n* &"*. O* !n"* ! * *!"= !6%a* ' * a&"!* "%*%na* ! a "!' %n!"na Q "!%aa. U%&%;a9*! a *6"!aJa  *&!'!n a"a a 0!"a<= !*!* a&"!*. E*!* &an
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R0 (R8) – O"!n* a"a n"&! ! R!!%a* *aa an  'n!n! ! SD n= !*@ *!n *a a"a  0!"!n%a'!n ! "!n* ! !na*  a"a 'n%"a" "!!%a* ! n= aK!a'  n!0-% "%n%a& a !'"!*a (!J` "!!%a* ! '%*!&gn!a*).

13.4 C80 B7  A077 (A00-B7 C0)  T"a%%na&'!n!# * ** %n%"!* *= a&a* * !n"* ! * a"a * 6! * ! * " @"%* 'Q*# a%* ' *6"!aJa ! a&a<= ! a%%a!*. O C*!% A8C a&a * ** %"!a'!n! a"a * "!*** ! n!0-% a !'"!*a *!' n*%!"a" a* n%a!* a "0an%;a<= !n&%a* na 0!"a<= !*!* **. U' "!** ! *!" !J!a " @"%* !n"* ! * !n" ! 'a @"!a ! na6%&%a! ! **. N RH3#  C*!% A8C K% %'&!'!na ! K"'a %K!"!n!. O* ** n%na' *!n a"%6:* a* !n"* ! *. O* ** * "!"** *a* !& !n" ! ** na !J!<= ! ' "!** Q a&a a"a  "!** (!J` * ** a a<= ! "!<*  C!n" ! C** ! C'"a Q a&a a "!** ! a%*%<=. O* "!*** *= n*'%* " 6!* ! * (!J` "!' ! "<=) ! *!* ** *= a"%6:* a !*!* 6!* ! *. O* **  "!** n= a&a* a"a n!>' 6! ! * *= "an*K!"%* %"!a'!n! a"a CO9,A a"a 0a"an%" ! * * ** %n%"!* aa"!!' na !'n*"a<= ! "!*&a*. E*!* ** n"'a&'!n!# "!K!"!'9*! * !*!*a* n= "%a* a**%aa* a* "!*** 'a* ! n= !"= %n""a" * ** * "* @ ! a &!0%*&a<= n= !"'%!.

14 C0@@ 7 C80 7 P780 (P780 C0 C0@@) Cn*%!"a * * a*!* a"a &an!a'!n * ** ! "<=  *!"%<*# a"a<= ! an@&%*! ! ** "!a%* ! %n""!"a' n' "!** "%. O* aa*"* 6@*%* !*! '-& *=` a 8OM (8%&& K Ma!"%a&)#  R!%" !  C!n" ! T"a6a&> (&a& K:*%# 0" ! '@%na*  !**a ! "!a&%;a 'a aa !"a<= ! "<=). O RH3 !"'%! %n&a"  n*' a* 'aQ"%a*9"%'a* * !"a<!*  "!%" ! "<=. O C!n" ! T"a6a&> !!"@ !*a" %n&a a ' C!n" ! C*  a ' "!** A8C a"a ! *!a **:!& a&&a"  * 'n!@"% a* a%%a!* "!a&%;aa* !& C!n" ! T"a6a&>. O RH3 !"'%! ! ' '!*' !n" ! * !n>a @"%* !n"* ! "a6a&>.

14.1 P@V0 7 C80 7 P780 (P780 C0 P@) F!""a'!na ! aJ%&%a na !!"'%na<= ! ** &an!a* !n" ! ' !n@"% %!a&# ' !n@"% "!a&# 'a %*= 'a%* %'%*a ! 'a %*= 'a%* !**%'%*a# !"'%%n ana&%*a" ** ! "<= J a%*%<= ! !$n%" a& a '!&>" a&!"na%a. S!  '-& ! ,, !*%!" %*n:!&#  @&&  * &an!a ! *!" a'a%;a Ka;!n9*! 'a a&"%;a<= a !*""a an%a%a ("!%" ! &%*a Qn%a)  " !!"'%nan * "!<*  'a!"%a%*# "!< a*

CONTROLADORIA

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a%%a!* ! ** %n%"!*. N= !n a !*""a an%a%a !9*! *a" a K!""a'!na ! * n%@"% !$n%n 'ana&'!n! * ** a"a * "*  !9*!# a%na# %'"a" !*!* a&"!* ! *%*!'a* n=9*a. A&Q'  * ! "<=# Q **:!& !!"'%na"  * ! " !n% ! %n""a# a&Q' * ** ! "<=# a* !*!*a* ' !na* !n"  n!%  S%*!'a RH3. Ta'6Q' !' *!" ana&%*aa* "a* %*!* ! *. O &an!a'!n ! ** ! " a'6Q' !"'%! a !!"'%na<= ! "!<*# '!%<= ! "%%a!# !K!a" 'a"a<!* !n"! a&!"na%a* ! "<= (a'an>  &!)# '!&>"a'!n n:n# 'a"a<= !n"! ** ! a* %K!"!n!* K@6"%a* (!n"*)# ana&%*a" a %nh]n%a ! ** "%'@"%* n " (!n!"0%a !&Q"%a# !"!%a<= ! '@%na ! 0!"a"  * a"=)# !..

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Sd 7 P 7 789:  7 ' GI,. S'!n! !%* a $na&%;a<= a "!' Q !  *%*!'a n*!0! a&&a" a a"%a<=. E0  08 A-* a $na&%;a<=  "!** "%# a '!"a"%a Q !n"!0! a !*!. C@8@ 7 7 0 80 @  7:. C""!*n! a *'a-"% * *a&* a* "!n* ! "<= ! @ K"a' !n!""aa*. A %K!"!n%%n0) ! ""!*n!  !J&*= $*%a a 6a*! ! a* a* "!'* 'a"aa* a"a !J&*= *!n a* '!*'a a"'a;!naa* !' " &a& K:*%. O "!%'!n ! A">%%n0 Q "!'!na 'a%* " !*!* ! !"K"'an! ! &%6!"a<= ! !*a< !' %*. ,! *!" K!% ! K"'a 0&6a&  &a&%;aa a"aQ* * 6!* ! a">%%n0.

14.2.2 C0@@ G7 7 V0 (P780 0 0@@  7) O " "%Q"% a"a a"a<= * ** Q " !":. N!*! 'Q# * ** *!"= a'&a* !' @0 7 80 !# na "@%a# ""!*n!' a 'a "!' ! "<= a"a "<= "!!%%a. O* &!"!* ! ** !' *!" !$n%* a n:!& ! " ('n &!" " 'a!"%a&)  a n:!& ! !"*= ! "<= (' &!" a"a aa !"*= ! "<=  'a!"%a&). O a'6%!n! ! "<= "!!%%a *! a&%a an  &'! ! "<= Q a&# a "<= Q n:na ! !*@!& ! n= >@ n!!**%a! ! n"&! " &!. A "<= "!!%%a "!K!"!9*! a &an!a'!n ! n"&! a "<= *an @0 ( !": Q !$n% !& *@"% !n "a" a a %a d%& ! ' ") ! K"n!!' * "* aa6a* ! *!'%9aa6a* a"a !*!. A a"%" a !"*= 4.?# * "n *>!&! >!a!"* K"a' !&%'%na* ! * ana'!n* ! "<= *= K!%* %"!a'!n! a"a  &!" ! **. A* n!!**%a!* ! 'a!"%a& *= n"'a&'!n! 0!"aa* !& MR, 'a* !' *!" 0!"aa* 'ana&'!n!. O ,C, *a a* "!n* 0!"aa* a"a &an!a'!n ! aa%a! ! *!i!n%a'!n. O n"&&%n0 !": ! 6! ! *!" !$n% !' CO '!*' ! !' ,, "a6a&>! ' "<= " "!'# "<= "!!%%a  "<= " "!**. ,a"a !K!% ! **# a a"a<= Q K!%a " &!"!* ! * ! K"'a 'a%* *%n!%;aa !!n!n a n!!**%a! a !'"!*a. E*a h!J%6%&%a! !*@ %*n:!& a a"%" a !"*= 4.?.

14.2.3 C0@@  7 7 @0 (P780 0 0@@  @ 7) O Cn"&&%n0 " "!' ! &%!n! *! a&%a a a'6%!n!* '&!J* ! "<= 'a!99"!" n! * ** *= a'&a* na "-"%a "!' ! !na*. S! a&%a an n a* ! "!!na ' '"a %"!%naa a"a 'a "!' ! !na*  K"n!%'!n ! *!"%<*  "<= ! '!"a"%a* !*%naa* !*!%$a'!n! a"a ' "!' ! !na*. A* "!n* ! !na* %"= a'&a" an * ** an a* "!!%a*. Ta'6Q' a* !*!*a* ' !na* (!*K"< ! !na*# '%**!*# !.) !"= *!" a'&a* na* "!n* ! !na*. N!*! !n@"%# Q **:!& "a*"!a"  ! K% '"'!%#  *!a# na &a<= ! 'a "!' ! '"a @ Q !!"'%na a"a a& "!' ! !na* !&a *! !*%na. O *%*!'a n*%!"a GI, ! "!*!"a* a "!' ! !na* a"a an@&%*! ! "!*&a*. A an@&%*! ! "!*&a* ! *!" K!%a ' 6a*! !' %K!"!n!* %*!* (*-  ! K% Ka"a#  ! K% ";%# !.)

14.3 C@8@ 7 80 @ / L7 7 M0 (A08@ C0 / M0@ L7) E*a *69'n!n! Q "!**a n !n!""a'!n  !" : a"a a"a<=  * "!a& ! aa 'a!"%a&. D"an!  !":# a* '%'!na<!* * 'a!"%a%* *= K!%a* ' 6a*! n * a"=

CONTROLADORIA

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 'Q%a '-!&. A* a"%a<!* *= &!aa* n "!!6%'!n ! 'a Ka"a ('"a)  n !n!""a'!n ! 'a "!'. N K!>a'!n# !*a* a"%a<!* *= %&%;aa* a"a @&&  "!< "!a& a"a  'a!"%a& 0!"an ' &ana" ' "!< %n!"n.

15 A@ 7 R8@07 (P0@0 M0) 15.1 MX07 7 @ 7 8@07 O RH3 "a6a&>a ' %* 'Q* a"a a"a<= ! "!*&a*` ** ! !na*  !"%-%. A !'"!*a ! a" " ' * 'Q* ! a" ' *a* n!!**%a!*. N"'a&'!n!# 6a*!%a *a !*&>a !' "!*"%<!* &!0a%* !*!:$a*  a:*. N !nan# * %* "%Q"%* !' *!" *a* *%'&an!a'!n! nK"'! K" !$n% a"a aa 'a a* @"!a* ! "!*&a* (6a*!a !' **# 6a*!a !' na*  a'6a*).  T"a6a&>a" '  CO9,A 6a*!a !' na*# *%0n%$a ! * a* *!"= ana&%*a* nK"'! * &anan *'!n! ' a&"!* "!a%* &ana" an ' a&"!* "!a%* &ana' 'a%* ' CO9,A 6a*!a !' **# !' Kn<= a *a h!J%6%&%a! !'6"a CO9,A 6a*!a !' na* *!a 'a%* *%'&!* ! n$0"a". R!*'%n# CO9,A 6a*!a !' na* *- !' 'a %*=  a**a#  @ ""% !nan CO9,A 6a*!a !' ** ! "a6a&>a" a'6Q' ' 'a %*= !*%'a%a. O6*!"! !#  n!% ! !*%'a%a Q %K!"!n!  n!% ! &an!a. O* a&"!* !*%'a* Kn%na' ' a&"!* ereaisV ! a%na n= K"a' na6%&%;a*. A n:!& ! &an!a'!n# !9*! "a6a&>a" an !' CO9 ,A 6a*!a !' ** ' 6a*!a !' na*. D n ! %*a ! &an!a'!n Q **:!& %*a&%;a" a* %nK"'a<!* !& %* 'Q*. D!n" a a6!&a ! CO9,A ! 0a"a a* %nK"'a<!* * &an a "!a&%a!.

15.1.1

PG7

Na 'a%" a"! * a&%a%*  RH3# aa9*!  n!% ! na6%&%;a<= !"%-%a. W *a !' FI ! C!n" ! L". E' FI# * ** ! "<= = %"! a"a  "!*&a ! &a a"a  !*! n !n!""a'!n  !":. EJ%*! a&0'a* !J!<!* ' a n*%!"a<= ! a"%a<!* !' !"a* a!0"%a* ! a% a &n0  !":. E*! 'Q !"'%! ana&%*a" a "!!%a  !": ! * **H0a** a'6Q'  !":# '!*' ! a "!!%a *! "!$"a a ' 6!' ";% !' '

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65 de 305

!": an!"%". In&% a'6Q' a* a"%a<!*  !*!# GI, ! a%* $J*. W 'a K!""a'!na d%& a"a '!%" a "%%a! ! C!n" ! L". ,**% 'a %*= d%& a"a a @"!a ! "<= a !'"!*a. E*@# "an# 'a%* &aa a"a 'a %*= %n!"na# *!n# a**%'# *a na na6%&%a! ! !n" ! &". E' D!'n*"a<= ! R!*&a* (CO9,A) !*! n!% n= Q n!'&a %* ! CO9,A !*@ 'a%* &a a"a an@&%*! ! '!"a. N RH3# a* Kn<!* ! 6a%Ja  !*! "!K!"!n! a 'a !na ! ""!" ' !": %K!"!n! a !na %* ! *= a* Kn<!* %*%na* (F"n!%'!n – D!&%6!"7 ! Fa"a'!n 8%&&%n0)  ! K!"! * "%n:%* n@6!%*  8"a*%&.

15.1.2

C80 7 "7

S'!n! na D!'n*"a<= ! R!*&a* (*!a 6a*!a !' **# *!a 6a*!a !' na*) ! Cna6%&%a! ! C!n" ! L" Q **:!& *! "a6a&>a" '  n!% ! ** ! !na*. N!*! 'Q# a* "!!%a* %n""%a* ' '!"a"%a* ! *!"%<* *= a'a""aa* ' * **H0a** a"a "<= !*!* %!n*. ,!"'%! !K!a" an@&%*!* !K!%a* ! 'a"0!n* ! n"%6%<= *!n !*!%a&'!n! %'"an! a"a !na*# 'a"!%n0 ! @"!a* ! 0!"!n%a'!n ! "*. A n"@"%  6a*!a !' ** # ! "a6a&>a ' a'* ! a&"!* (a&! $!&*)# !& 'Q 6a*!a !' na*# "a6a&>a9*! ' a* "-"%a* na*.

B7  0

B7  80

C0 – 79:

C 7 @ – 79:

 R!!%a !na*

1 R!!%a ! !na*

B D!<!* ! !na*

31 D!<!* !na*

5 C, . . . 4 D!*!*a*

4 C, . . .  

D!*!*a*

D!n"  SD# " !J!'&# a"aQ*  !*!'a ! @&& ! ** !9*! !$n%" "%Q"%* a"a 6!" * a'* ! a&"!* a D!'n*"a<= ! R!*&a*. A !!"'%na<= * a&"!* ! "!!%a* n= !*= n!!**a"%a'!n! %n&a*  na* n@6!%*. @ a n:!& ! !*!*a*# * a&"!* !*= n* !n"* ! ** ! *!"= a&a* a* 6!* ! "!*&a*.

15.2 D09: 7 R8@07 (P0@0 A@) E' CO9,A "a6a&>a9*! '  n!% ! a"a!":* %a* ! ""!*n! a aa 'a a* %'!n*!*  6! ! "!*&a ! ""!*n!' a* *!0'!n* ! '!"a. ,a"a aa '6%na<= ! a&"!* a* a"a!":*%a* *!"@ !$n% ' 6! ! "!*&a. D!$n!9*! a'6Q' a'* ! a&"!* ! ""!*n!' * '!%<!* ! !"K"'an! ! *! !*!a ana&%*a"# '# " !J!'&# !na*# !*n*# COS (C* K  S&). O* a'* ! a&"!* *= *a* *'!n! n D!'n*"a<= ! R!*&a* 6a*!a !' **. T"a6a&>an 6a*!a !' na*# "a6a&>a9*! %"!a'!n ' a* "-"%a* na* n@6!%*. A&Q' %*# *= !$n%a* a* !7 $0"!* ! ""!*n!' a* !*!'a* ! @&& a"a 0!"a<= ! "!&a-"%*. N= !J%*! ' "!0%*" '!*"! a"a * 6!* ! "!*&a*. O* 6!* ! "!*&a* *= 0"aa* !' 'a Fa Ta6&! (0!"aa a'a%a'!n! a aa na '6%na<= ! a&"!* ! a"a!":*%a* !nn"a). ,a"a %n&a<= a ' !n" ! &" 'a ! *a* a"a!":*%a* Q   !n" ! &".

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66 de 305

EJ%*!' a&0'a* a"a!":*%a* ! *= a"= %n!"n  RH3 a&Q'  C!n" ! L" ' a E'"!*a#  *!a#  *!0'!n ! "!na6%&%a! !"@# 6"%0a"%a'!n! a&0'a* a"a!":*%a*. N ,A# ' *!0'!n ! *!" aQ ? a"a!":*%a* *!n 1 $Ja* (%n!"na*  RH3) ! 5 a"%@!%*. U' nd'!" "a;@!& *!"%a# n '@J%'# 2 a"a!":*%a* a&Q' a* $Ja*.

15.3 15.3 C0 C0@7 @77 7 7 C0 C0  7 L8 L8 O 'n!n! Cna6%&%a! ! C!n" ! L" (EC9,CA) Q ' 'n!n! ! En!""%*! Cn"&&%n0 ! !"'%! !!"'%na" &"* ! !"a* " C!n" ! L" na %*= ! !"%-%a !"% -%a  ! !*%'a%a ! ** ! !na*. ,!"'%! ana&%*a" a'6Q' a%* $J* ! :n%!* !*a:*%* (nd'!" ! !'"!0a*# '!"* a"a*# !.) " C!n" L". L". Cn*!!n!'!n!# !"'%! a&&a" * * :n%!* $nan!%"* ! n@6!%* ''!n! *a* na na6%&%a! ! ** (ROI# hJ ! a%Ja# !na* " !'"!0a# !.)

15.3.1

MX07 7 @8@ 7 @8

O 'n!n! En"!"%*! Cn"&&%n0 **% "]* K!""a'!na* ! an@&%*! a !'"!*a`

NQ@  T@%  T@%

F0 EC9EIS – S%*!'a ! InK"'a<= E'"!*a"%a& E*"aQ0% EC9CS – Cn*&%a<=  O!"a%n EC_,CA – Cna6%&%a! ! C!n"* ! a& L"

O* 'Q* a"a @&& * &"* !' a"%a" ! a" '  !' (!"%-%  n9&%n!)# n!d (* !"%-%  * ! !na*) ! K"'a ! "!"!*!na<= ! 6a*! ! a&"%;a<= (na6%&%;a<= !"%-%a  6a*!aa !' **). E' ,CA# * a* *= a"!*!na* " !": ! " na* *!0%n  '!*' "%n:% "0an%;a%na& ! FI  ! !"'%! 'a n%&%a<= !n"! a* %nK"'a<!* 0!"aa* !&* %* '-&*. C' FI *"a an  'Q ! na6%&%;a<= !"%-%a '  'Q ! ** ! !na*# ,CA a'6Q' *!0! !*a "!0"a. Na na6%&%;a<= !"%-%a# * "!*&a* *= "!"!*!na* ! a" ' a* &a**!* ! ** ! "!!%a*. I* !"'%! %*a&%;a" a%* * Ka"!* ! "<= 0!"a"a' **. O* ** a%*  !": !' *!" 'a"a* ' a* "!!%a* ""%a* n '!*' !":. O* ** ""!*n!' a* ** ! "<= ! * * 6!n* ! *!"%<*  !": %n!!n!n!'!n! *! K"a'  n= !n%* *'a* a* ** * 6!n* ! *!"%<* ";%* !' !":* an!"%"!* ! !n%* n!*! !":. O "!*&a a&  !": !"%a !*! a& na'!n! ' a* a%%a!* %n!"na* a%a&%;aa* ! a* a&!"a<!* n GI,. GI,. A %*= ! ** ! !na*# 'a"a * ** ""!*n!n!* * "!!%a* 0!"aa*. O* "* !n%* ! '!' !*!* ** an !' !" *% Ka6"%a n !": ' !' !":* an!"%"!*. ,"an# n!n>' %*%n<= Q K!%a a n:!& ! &a**! ! **. A n"@"%# * "!"** *= %%%* ! a" ' a Kn<=# !*!n&%'!n ! "*# "<=# !na* ! a'%n%*"a<=. O* !n"* ! &" *= !*a:*%*#  *!a# * &an
CONTROLADORIA

67 de 305

16 I0 I09: 9: 0 0 CO  80 80  0 0  7 R/3 O '-& ! CO9CEL %n!0"a ' FI @ ! Q n!&! ! !*= a* &a**!* ! * "%'@"%a*. A a"%"  FI a'6Q' *= 0!"aa* %nK"'a<!* a"a CO9OM (** ! !">!a a"a * !n"* ! *)# a"a CO9,C (** ! '=9!96"a  n*' ! 'aQ"%a9"%'a# " !J!'&# a"a a* "!n* ! "<=) ! a"a CO9,A (%nK"'a<!* ! "!!%a*). FI# " *a !;# a'6Q' "!!6! %nK"'a<!* ! CO9,C ('a!"%a& !' "!** GI, ! a"%a<!* (!*%*)# "* aa6a*). O"* 'n!n!*  RH3 a'6Q' %n!0"a' ' CO# R!"** +'an*# L0:*%a. S!'"! ! K" K!% ' &ana 'a &a**! ! * "%'@"%a a**%aa !' CO#  *%*!'a %"@ !J%0%" ! *!a %nK"'a ' 6! ! ** (!n" ! *# "!' %n!"na# "!' ! "<=# "!**# !.). C' %*# a&Q'  '!n 0!"a !' FI# a'6Q' *!"@ 0!"a ' '!n !' CO. O '!n ! CO !' a *a "-"%a n'!"a<= ! nQ' %nK"'a<!* *6"! a &a**! ! *#  6! ! * !  'nan!  *. O RH3 %"@ "%a" ' :n& !n"! !*!* %* '!n* ! K"'a ! '  "%&&9 /n **a !nn"a" ' '!n a a"%"  ". A a"%" a !"*= 4.?# ! *!" !!"'%na# a&Q'  !n" ! *# a'6Q'  % ! a%%a!. A n'!"a<= * '!n* ! CO Q a"a'!"%;@!&. ,!9*!# "an# !$n%" * %n!"a&* ! K"'a a *! %!n%$a" a "%0!'  &an
CONTROLADORIA

68 de 305

S! n' &an (/"h/) a"a a"a SD. O "!** *! %n%%a ' a* a<!* ! !na* ! !"'%na n "!!6%'!n a* Ka"a*. In%%a ' a 0!"a<=  '!n ! !na* ("!' ! !na*)# a**a !&a !*%*a ! !*! !!"'%nan  K"n!!" (%n!"n  !J!"n)  'a!"%a&# !' *!0%a# Q 0!"a  '!n ! !n"!0a (D!&%!"7)#  '!n ! Ka"a (8%&&%n0) !# n "!!6%'!n# ' '!n ! FI. W 6' &!'6"a" ! a O"!' ! !na* ! !" %n!0"a<= ' CO 9,A 9,A a '!*'a K"'a ! 'a O"!' ! C'"a 0!"an 'a "!%*= ! "!!%a !"'%%n ana&%*a" * &"* an!%aa'!n! ! 0!"an "!&a-"% !# a&Q' a* "!!%a* ! ** @ %n""%*# a'6Q' "!h%a &"* ! 'a"0!' ! n"%6%<= !*!"aa*. N !nan# *'!n! n a* ! CO9,A 6a*!a !' ** Q ! Q **:!& !*a %n!0"a<= (*9K9*a&!*). O '!n ! !n"!0a (D!&%!"7) 0!"a !' FI * &an
16.1 16.1 "@ @  0 0  @9 @9 0 0 7 FI D!$n%<!* ! a&"!* "** a'@%* *= 6"%0a-"%* na 0!"a<= ! &an
CONTROLADORIA

69 de 305

16.2 16.2 R R 7 "@ "@79 79: :  S800 S80089 89: : ,a"a 0a"an%" ! a* %nK"'a<!* >!0!' ""!a* !' CO !' *!" !$n%a* "!0"a* ! a&%a<= ! "!0"a* ! *6*%%<=. E*a* "!0"a* !' *!" !$n%a* 0!"a& a"a a P"!a ! Cna6%&%a! ! C**  a"a ' !!n a"%&a". a"%&a". E!n Q ' n !*!:$ !n" ! 'a "an*a<=. O* !!n* !$n%* !' CO *=` •

L%n! %!' (1) !!n *a a*  a6!  '!n (CO8\) !  CO %n0 6& (CO8L). Cn"&a * &an
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O a6!  '!n (1) *a a*  CO8\ ! aK!a *'!n! * &an
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Lan
P* "!0"a* ! a&%a<= *= a"%6:a* '!n*a0!n* !$n%a* !& *@"% ! !"= *!" ! !""# a%*  %nK"'a%a  ! *!" *&%%aa a %n!""<= %'!%aa  &an
16.3 16.3 C@ C@9 9: : 0 0@@  0 7 07 077 7 A n:!& ! P"!a ! Cna6%&%a! ! C** ! *!" !$n% *!" *!"@ !"'%% *a"  % ! a%%a! a"a !K!a" &an
C80 7 @  @8@ 7 H@ 7 0 – O % ! a%%a! !'%**" %nK"'a na K&>a a* >"a* ! "a6a&>  n "!0%*" a* >"a*# n 0!"!n%a'!n ! !'*# (,T) ! *!" "an*'%% a @&& a K&>a ! a0a'!n (,Y) a"a a &a**%$a<= n@6%& * ** ! !**a&.

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L90 L90 7 79J  0 7 077  0@77 7 @7 – N &an
 Ta'6Q'  Ta'6Q' Q **:!& &a**%$a" na6%&'!n! %* ! a%%a!# a% %a!# %"!a'!n!# !' &an
16.4 16.4 C C@ @9 9: : 7 7 CO   FI FI E*! "!%'!n Q *a a"a n%&%a" &an! ' &an
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Kn<= ! n%&%a<= ! %"@ %!n%$a" !*a* *%a<!* ! 0!"a" * &ana! ! &ana!* ! &anan ' 6a&an< a"%'n%a& " %%*=# Q "!%* !!"'%na" hJ ! a&"!* !n"! %%*!* ! 0!"a"  &an
16.5 TH_ H_ 7 @ @  @V @V0 0 7 C0 C0 C80 C80 / O7 I0 E*a Kn%na&%a! !"'%! "a;!" ! "* 'n!n!*  RH3 %nK"'a<!* a"a  &an!a'!n ! !n"* ! **  "!n*. A* %nK"'a<!* %*n:!%* *=` • •

]PR – C80 7 @ 7 R (** "%'@"%* a"a * !n"* ! ** a&&a n +R nK"'! a a&a<= * Kn%n@"%* n* %!"** !n"* ! *)c SeALRe!%###1! SeALRe!%###1! – D9: / =8 AM (a&" a* !"!%a<!* ! "* * 6!n*  a% %'6%&%;a !$n%* nK"'!  6! ! *  6!' – !n" ! *  "!' – n !":  &an!a'!n). O a&" a &a**! ! * *!"@ *6"!*. S!  % ! a%%a! !*%!"

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!$n% n aa*"  6!'#  * *!"@ %'"a ' !!n!n! a a%%a! – * a"%@!&. Ca* n"@"%# Q n*%!"a * $Jc •

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]SPP – A077 @7 PP – *'a-"% a* n!!**%a!* ! a%%a!* a&&aa* ' 6a*! na* "!n* &an!aa* !& MR,. MR,. ,a"a &an!a'!n ! &n0 "a;. ,a"a "an*K!"%" a* n!!**%a!* ! a%%a!* ! ,, "%'!%" Q "!%* !K!a"  &an!a'!n 'ana& * !n"* ! *H% ! a%%a! a"a "%a" ' "!0%*" ' !*a "!&a<= n &an!a'!n. I** ! *!" K!%# " !J!'&# %an  &an!a'!n ! "a !"*=  !":. Ca* n= !nn"! ' "!0%*" ' a "!&a<=#  *%*!'a !'%! '!n*a0!' ! !"". A-* a "an*K!"]n%a# ' ]J%# Q "!%* !J!a" a Kn<= ! n%&%a<=  &an a"a ! * a&"!* "a;%* ! ,, *!a' !K!%a'!n! aa&%;a* !' CO.c ]"A4 ]" A4 – Í7 00Q0 770 7 077 – !J"a:  SIL (S%*!'a ! InK"'a<= ! &0:*%a nK"'! a"a'!"%;a n "!0%*" '!*"!  :n%! !*a:*%)c ]"D4 – Í7 00Q0 770 7 077 – !J"a:  SIL (S%*!'a ! InK"'a<= ! &0:*%a nK"'! a"a'!"%;a n "!0%*" '!*"!  :n%! !*a:*%)c

16.5 16.5.1 .1

T H H_ _   7 D D  9: 9:   =8 =8  (SeA (SeALR LRe! e!% %## ###1 #1! !46 46))

O RH3 !"'%! ! *!a' %'"a*# a"a  &an!a'!n ! ** "%'@"%* a"a * !n"* ! ** !H "!n*# * a&"!* ! !"!%a<= ! "* !"%-%* ! a&!" @"!a ! !"!%a<= "!a& a Cna6%&%a!  A%. O "0"a'a !"'%! a"a'!"%;a" *! * a&"!* ! !"!%a<= ! ' a% %n&a a 'a "!' !! *!" &anan! a @&& a !"!%a<= *%'&aa. O @&& Q K!% an a"a a%* @ a%a&%;a* ' a"a %n!*%'!n* &an!a* *!a !' OS ("! – !&!'!n ,E,)# IM ("0"a'a ! %n!*%'!n)  n "-"% CO (O"!n* In!"na*). ,a"a * %n!*%'!n* &an!a*# !' *!" !$n%* *! !!"= *!" n*%!"a* * a&"!* &an!a*  "' " &an!a'!n !!"@ *!" !K!a 'ana&'!n! na* na* aa&%;aa* " !*a Kn<= 'a !; ! *!"= *!'"! *6"!**. an a"!  a&"  %n!*%'!n @ K% a%a&%;a (&%%a n"a ' a%)#  RH3 n= a*! a 6a*! ! @&& a"a a *%'&a<= 0!"an &%%a! ! a&"!*. ,a"a ""!<= !*! "6&!'a !!9*! %&%;a"  a"g'!" e: e:ratamento das ati&a!es do e
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P\0 E'"!*a

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D9: InK"'a" ' %n!"a& ! !'"!*a* a"a *!&!%na" * a%* a *!"!' n*%!"a*. A"aQ*  6= ! *!&!<= 'd&%&a !' *!" !$n%a* @"%a* !'"!*a* %n!!n!n! ! %n!"a&. () In!*%'!n* In!*%'!n* &an!a* *= O"!n* ! In!*%'!n (CO)# ,"!* (OS)  &an!a* ,"0"a'a* ! In!*%'!n (IM). !"*=  &an!a'!n – %nK"'a" a !"*=  &an!a'!n a"a n*%!"a" * a&"!* 6a*! ! @&& a* !"!%a<!*. EJ!":% ! a"a<= – !J!":% !' ! K% a"a  "0"a'a ! %n!*%'!n. S!&!<!* – C!n" InK"'a" ' %n!"a& ! !n"* ! ** a"a * a%* *! !*!a a&&a" ! C* * a&"!* &an!a* ! !"!%a<=. O%na&'!n!# ! *!" *aa a *!&!<= 'd&%&a () O<!* – P"!a ! U'a @"!a ! aa&%a<= "!"!*!na a aa&%a<= * %'6%&%;a* a"a ' aa&%;a<= !!"'%na 6!% (" !J.# 6a&an< '!"%a&# 6a&an< $*a&# 6a&an< 0!"a& n*&%a# aa&%a<= ! 6!n*# aa&%a<= 6a*!aa !' @&& ! **# !). InK"'a" a @"!a ! aa&%a<= a"a !!"'%na<= * "%Q"%*. O8S` D!! *!" 'a @"!a ! aa&%a<= "!a& ,!": InK"'a"  !J!":% a"a  a& !!' *!" a&&aa* a* !"!%a<!* !  &an!a'!n %n!"a& ! !":* !n" !*! !J!":%. O"a* <!* a"a !"*= – %nK"'a" a !"*=  &an!a'!n ! !! *!" aa&%;aa.  &an!a'!n R!&a-"% ! a%* – *! !*a <= K" *!&!%naa *!"@ !J%6%  "!&a-"% "!*'%  "!**a'!n. a"%an! ! !J%6%<= S!&!%na" a a"%an! ! !J%6%<=  "!a&-"% ! %"@ *!" 0!"a. A a"%an! ! !J%6%<= ! *!" "%aa  a&!"aa na !&a ! !J%6%<=  "!&a-"%. E&a !$n! a%* a* &na* a *!"!' %'"!**a*# "%Q"%* a"a &a**%$a<= * a*# a%*# !.. S!&!%na" ,!"'%! %'"a" a !"!%a<= ! a!na* a&0n* a%* !*!%$a*. I'6%&%;a O"!' ' * a* "a! ! S! a >a! n= K" %nK"'aa#  *%*!'a %"@ a&&a" * a&"!* !": a D%*"%6%<= !":. S! a >a! K" %nK"'aa *!"@ !K!a  @&&  a& * !":* !$n%* ! %*"%6:* * a&"!* nK"'! a >a!

CONTROLADORIA

P\0 ,&an!a'!n !!n!n! a a%%a! ,&an!a'!n %n!!n!n! a a%%a!

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D9: D!$n%" *! !!"@ *!" n*%!"a  % ! a%%a! !$n% n '!*"! ! 'a!"%a%* a"a 0!"a"  &an!a'!n !!n!n! a a%%a!. ,a"a * a%* *!' % ! a%%a! %nK"'a#  &an!a'!n *!"@ %n!!n!n! a a%%a!. N!*! a*#  % a a%%a! n= *!"@ n*%!"a ! * * &an!a'!n* *!"= &an
D •

E' a* a* Kn<!* ! "!**a'!n n! "!%*a' *!" %nK"'a* a"g'!"* a"a a !J!<= ! ' "0"a'a#  RH3 !"'%! ! !*!* a"g'!"* *!a' 0"aa* !' a"%an!* ! *!&!<= ! K"'a a '%n%'%;a" %0%a<= ! !""*.

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S!&!%na" a <= ! "!**a'!n 6a0"n *!'"! !  &'! ! a* K" 0"an! a"a '!&>"a" !"K"'an! ! n= *6"!a""!0a"  *%*!'a !' >"@"%* ! 0"an! %&%;a<=. A !J!<= a"aQ* ! 6* !"'%!  "!**a'!n K"a  >"@"% n"'a& ! "a6a&> ! &%6!"a a !*a<= a"a "a* a"!Ka*.

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S!'"! an!* ! !J!a"  "0"a'a !$n%%a'!n!# *&%%a" 'a !J!<= !*! ! !"%$a" *!  "!**a'!n K% !K!a ' *!** a"a !%a" n!!**%a! ! a!"* ! !*"n* ! *6"!a""!0a'  6an ! a*.

16.5.2

TH_ 7 77 7 077 7 PP

E*a Kn%na&%a! !"'%! ! *!a' %'"a* a"a CO  n*' "!%* ! a%%a!* !&a "<= ' 6a*! n &an!a'!n !K!a !' ,, (,&an 0&6a&# MR,  ,&an!a'!n ! Ln0 "a;). A "an*K!"]n%a !K!%a * a&"!* *! @# na !"a!# a"aQ* a n%&%a<=  &an. ,"an#  "!%'!n ! "an*K!"]n%a# na !"a!# ""! !' "]* !aa*` O "%'!%" a** Q a 0!"a<= * "!0%*"* ! &an!a'!n a"a aa "!&a<= !n" ! *H% ! a%%a! a"a a* a%* ,, **a 0!"a" n!!**%a! ! a%%a!*. I* ! *!" K!% 'ana&'!n! a"aQ* a "an*a<= \,2? – ,&an!a'!n ! ,"!*a<= ! S!"%<*HTa"%Ka* # a'6Q'# a"aQ* a Kn<= ! %a ! &an (\,B) %an a!na* !*""a *!' a&"!* . Ca*  *%*!'a n= !nn"! ' "!0%*"#  "0"a'a 0!"a 'a '!n*a0!' ! !"" ! n!n>' a&" Q %'"a. 8a*a 0!"a"  "!0%*" ! "!"!**a". O "-J%' a** *!"%a !J!<= !*a "an*a<= a"a !  *%*!'a 0!"! a "a a"! a "!&a<= ! Q  n*' ! a%%a!. S- !# n!*! a*# * "!!"!* *!"= "!n* ! "<= ! n= !n"* ! *. E*! a&"!* !' *!" %*a&%;a* n "!&a-"% 0!"a !& "!**a'!n # *!"%"'!n!# !&* "!&a-"%*  &an!a'!n (S_ALR_B13?2 – T% ! A%%a!` "!n%&%a<=). N!&! *= '*"aa* a* an%a!* ! a%%a!* a&aa* a"a aa !n" ! * H % ! a%%a!. O d&%' a** Q a !J!<= a Cn%&%a<=  ,&an (\,SI) an * a&"!* %"=# !K!%a'!n!# a"a  &an!a'!n ! "!*a<= ! a%%a! * !n"* ! ** "%* (&a&%;a* n $na& a a!%a * %&* ! a&a<=). O "!**a'!n Q !K!a# %n%%a&'!n!# a"a aa !n" (&ana) ! &0:*%a.

C0@ 7 TH_  : / Q P\0 D9: P"!a ! Cna6%&%a! InK"'a" CTS a"a Sanan!n*! ! FTS+ a"a Sana +!&!na ! C** !"*=

InK"'! a !"*= a"a a a& * &'!* !!"= *!" %'"a*

EJ!":%

InK"'!  !J!":% a"a  a& * &'!* ! a%%a!* !!"= *!" %'"a*.

CONTROLADORIA

P\0  T"an*K!"]n%a a n!!**%a! ! a%%a!* !`

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C0@ 7 TH_  : / Q D9: D!$n!  "%Q"% a *!" *a a"a  @&& a* n!!**%a!* ! !*!'!n> ! aa !n" ! *. ,&an &6a& – a* an%a!* ! "<= "%aa* n &an!a'!n 0&6a& *= "0"a'aa* ! ana&%*aa* a"aQ* * "!%"*  !"$*  &an!a'!n 0&6a&. N!*! a*# !! *!" %nK"'a  nd'!" a !"*=  &an!a'!n 0&6a& a *!" %'"aa. MR, – a* "!n* &an!aa* a"a "<= %n!"na# "%aa* n &an!a'!n ! &n0 "a;  n &an!a'!n ! n!!**%a!*# *= "0"a'aa* ! ana&%*aa* a"aQ* * "!%"*. ,&an.Ln0 ,"a; – a* "!n* &an!aa* "%aa* a"a "<= %n!"na# a"aQ* ! "!%"*# *= "0"a'aa* ! ana&%*aa*# n g'6%  &an!a'!n ! &n0 "a;   &an!a'!n ! n!!**%a!* ! 'a!"%a&. N!*! a*# !! *!" %nK"'a  C!n@"% ! &an!a'!n.

U&","

U%&%;a " ! ,"* In%a *! * a*  0" ! "*   &an!a'!n ! 'a!"%a& !!' *!" "an*K!"%*  &an!a'!n ! !na* ! !"a<!* (SO,9*ana") a"a CO9CCA.

C!n@"% ! &an!a'!n

C'  !n@"% ! &an!a'!n# *= !$n%* * a"g'!"* ! n"&! a"a  &an!a'!n ! &n0 "a;. I* *%0n%$a# !n"! "*#  !n"# n a&  &an!a'!n !!"@ !" &0a"#  !": ! &an!a'!n ! a* !"*!* a *!" &an!aa*# a* n!!**%a!* %n!!n!n!* "!%*a*. InK"'a"  !n@"% ! &an!a'!n a *!" !J"a: * a*.

N:!& ,"0"a'a<=

U&%'a "an*K!"]n%a

InK"'a" a& a n!!**%a! ! aa%a! a *!" *!&!%naa. • ,&an!a'!n !a&>a • ,&an!a'!n ! aJa* ! "<= • ,&an!a'!n &6a& Daa a d&%'a "an*K!"]n%a ! a* !K!aa.

,"%n%a%* a"g '!"* a"a !J!<= a Kn<=`

C EK!a" aaa<= ! !":

A9J 7 88 / 0f7 C-%0 ! n"&a *! a* an%a!* ! a%%a! &an!aa* a* "!n* &an!aa*  SO, *%'&aa*# *%aa* K"a  !": ! "an*K!"]n%a# *!"= "an*K!"%a*  n= ' a%%a! a&aa a"a a na6%&%a! ! !n"* ! *. S! !*! -%0 !*%!" a%#  *%*!'a SA, RH3 "an*K!"! a* a* an%a!* ! a%%a! &an!aa* ! a* a* "!n* &an!aa*  SO,  !n@"% &an!a *!&!%na  a !"*= ! &an!a'!n 0&6a& *!&!%naa# ' an%a!* ! a%%a! a&aa a"a a na6%&%a! ! !n"* ! *. N%*# a* aa* *%aa* K"a  !": ! "an*K!"]n%a *!"= ! a& ' a*aa*# ! a* a* an%a!* ! a%%a! a&aa !*a"= n !": ! "an*K!"]n%a.

CONTROLADORIA

75 de 305

C !"%$a<= "!&a%na'!n ' 6!

A9J 7 88 / 0f7 Cn"&a *! !! *!" !K!aa* a&0'a* !"%$a<!* n* a* 6@*%* "!&a%na* * "!n* &an!aa*  a* "!n* ! SO,. S! !*! ha0 n= !*%!" 'a"a a* !"%$a<!* n= *!"= '&!aa* ! n= *!"= 0!"aa* '!n*a0!n* ! !""* n &0 a* ""a'. S! a* !"%$a<!* K"!' !K!aa*#  !' ! "!**a'!n %"@ a'!na" n*%!"a!&'!n!.

N:!& ! D!a&>! &%*a0!'

C!n" ! * H % ! a%%a! Ma!"%a& H C!n" O"!' &an!aa H SO,

E@ 7 E89: 7 709: 7 Q7 N &an!a'!n %n!0"a a"a  !J!":% *!0%n! K% 0!"aa n !n@"% &an!a %&%;a  &an!a'!n a &n0 "a; 'a n!!**%a! %n!!n!n! &an!aa ! ' " aa6a# n "%'!%" !":  !J!":% *!0%n!. O* "* *!'%9aa6a* n!!* *@"%*  "<= !*! " aa6a# *= 0!"a* ' n!!**%a!* !!n!n!*# '&!a  a"%a&'!n!# n d&%' !":  !J!":% aa&. Da "0"a'a<= * "!%"* a"a a n!!**%a! %n!!n!n!  !!n!n! "!*&a ! a&0'a* !"a<!*# '&!a  a"%a&'!n!# *! !nn"a' a%na n !J!":% aa&. S!  *@"% %!" a%a  -%0# a* a* an%a!* ! a%%a! !*a* !"a<!* *= "an*K!"%a* a"a  !J!":% *!0%n!. S!  *@"% n= %!" a%a  -%0# !n= #!' !"a<!*# a* an%a!* ! a%%a! ! *! !nn"a' a"%a&'!n!  ! n= *! !nn"a' n !J!":% *!0%n! *!"=# "!*!%a'!n!# "an*K!"%a* a"%a&'!n!  n= *!"= "an*K!"%a*.

1 S0 7 IH9: 1.1 ": &@ N S%*!'a ! InK"'a<= ! CO !*= %*n:!%* %!"*a* K!""a'!na* aa 'a ' a"a!":*%a* ! a&%a<!* !*!:$a*` •

R0 P0/ R0 ?0 – !"'%! 'na" "!&a-"%* ' a* ! CO ! ! "* 'n!n!*  RH3. @"%* "!&a-"%* a"!* @ !*= %*n:!%* 'a*  *@"% !"@ 0!"a" *!* "!&a-"%* ! a" ' a* *a* n!!**%a!* !*!:$a*. O R!" ,a%n!" Q 'a K!""a'!na *%'%&a" a R!" G"%!"# "Q' ! * 'a%* K@%&. @"%a* Kn<!*  R!" G"%!" a'6Q' !*= %*n:!%* n R!" ,a%n!" 'a*  *@"% n= "!%*a !*a" Ka'%&%a"%;a ' * n!%*  R!" G"%!" a"a *a"  R!" ,a%n!".

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D@@ 7 R0 – *aa !' CO-PA ! CO-PC. U%&%;a a"a!":*%a* a"a &a**%$a" * a* "an*a%na%* (!'"!*a# &%!n!# @"!a ! na6%&%a! ! **# !":# an $*a&# !.). O*  8 (Q7 @8@7) *= * a&"!* !*!:$* * a* &a**%$a* (** %"!*# !na*# !.). E*!* !7 $0"!* !' *!" *a* !' K-"'&a* a"a 0!"a<= ! "* a&"!*.

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R0 7  ABAP L0 " (AL")  – K!""a'!na ! 0!"a "!&a-"%* !a&>a* !' CO (a n:!& ! a"%a* %n%%a%*). ,**% 'a %n!"Ka! a"= ! !"'%! a&!"a<= a"aQ* ! variantes de exi"iç!o. A"aQ* !*a* a"%an!* ! !J%6%<= !' *!" *6*%:a* &na*# %n&:a* na* &na*# a&!"a a &a"0"a  a "!' a* &na*# !. E*a* a"%an!* !' *!" 0"aaa* ! 'an!%"a 0!nQ"%a (%*n:!& a"a * * *@"%*# n!*! a*#  n'! a a"%an! !! !" 'a 6a""a na K"!n! a"a %n%a" ! n= Q a"= a SA,)  !*!:$a (*'!n! *aa !& *@"% ! a "%). U'a a"%an! ! !J%6%<=# "an# ""!*n! a na* K"'a* ! %*a&%;a" ' "!&a-"% @ 'na a&!"an &na*# a'an> ! &na*# !.

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 @ 'a a"%an! ! *!&!<= ""!*n! a nn * a"g'!"* n!!**@"%* a"a a 0!"a<=  "!&a-"% !$n%* a%* * a* *!"= a"!*!na* ! n= ' *!"= !J%6%*. O* "!&a-"%* *= %*n%6%&%;a* a"a !J!<= " '!% ! 'a !*""a >%!"@"%a ! @""! ('!n na 4.?)# 'a a"a aa a&%a<= !n" ! CO. O* "!&a-"%* "%a* !& *@"%# !' *!" %n&:* n!*a !*""a ('!n na 4.?).

1.2 R0 ?0/ R0 P0 F!""a'!na* a"a an@&%*! ! a* *'a"%;a*  a&%;a*. N *%*!'a ! %nK"'a<=# * &an!0a" aQ  n:!& ! '!n. O R!" G"%!" !  R!" ,a%n!" K!"!!' %!"*a* <!* ! !J%6%<=# &a**%$a<=# $&" ! *'a"%;a<= a a*. U' "!&a-"% "%a n R!" ,a%n!" ! *!" a& !"a n R!" G"%!". N !nan# a-* a a&!"a<=# n= !"@ *!" 'a%* a&!"a n R!" ,a%n!". N R!" ,a%n!"#  *@"% !$n! a !*""a ! &%n>a* ! &na* ! a *!&!<= 0!"a& * a*. R!" ,a%n!" ! a!**a" * a* ! ' !J"a# %"!a'!n!  6an ! a*#  ! ' a"%. W **:!& "%a" "!&a-"%* %n%%a%* a"a aa !&!'!n ! ' 0" !$n% na *!&!<= 0!"a& ! a*. ," !J!'&# Q **:!& !$n%" "!&a-"%* %*%n* a"a  n- ! *'a"%;a<= a& ! aa ' * n-* ! 0" !' 'a !*""a >%!"@"%a ! !n" ! *.  T* * "!&a-"%* ! !*= %*n:!& n9&%n! a'6Q' !' *!" !J!a* !' 6a0"n !' >"@"% "!!$n%. E*a Q 'a K!""a'!na 6a*an! d%& a"a K!>a'!n* '!n*a%* an *! "!%*a !J!a" @"%* "!&a-"%* !' %!"*a* @"!a* a !'"!*a. E*!* "!&a-"%* !' *!" "0"a'a* a"a !J!<= n' >"@"% ! '!n" %&%;a<=  *%*!'a. O R!" ,a%n!" a'6Q' ! *!" *a a"a a !$n%<= ! &a7* ! &an!a'!n !' Cna6%&%a! ! C** In%"!*# D!'n*"a<= ! R!*&a* ! Cna6%&%a! ! C!n" ! L". E' "!*'#  R!" ,a%n!" ! *!" *a ! "]* K"'a* %K!"!n!*` •

D!$n%<= ! R!&a-"%* !' CO9OM# CO9,C ! EC9,CAc

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D!$n%<= ! La7* ! &an!a'!n !' CO9OM# CO9,A ! EC9,CAc

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D!$n%<= ! K"'&@"%* a"a R!&a-"%* D"%&&9/n !' CO9,C# CO9,A ! EC9,CA.

1.2.1

C @0G

B@0 – T "!&a-"% !"!n! a 'a 6%6&%!a. A 6%6&%!a !$n! a* a"a!": *%a*# :n%!* ! 6a*! ! :n%!* ! !' *!" %&%;aa* !' ' "!&a-"%. R!&a-"%* ! ' '!*' 0"* !!' !*a" n'a '!*'a 6%6&%!a. O* n'!* ! "!&a-"%* *- *= n:* !' nn '  n'! a 6%6&%!a. A n"@"%# ' 0" ! "!&a-"%* ! *!" %!n%$a n%a'!n! a"aQ*  "!*!% n'!. A* 6%6&%!a* !' *!" %&%;aa*# !n"! "*# a"a •

a !&%'%a<= ! "!&a-"%* ! "<= ! ! !*!

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a %*%n<= !n"! "!&a-"%* ! %K!"!n!* 0"* ! *@"%*

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 a0"a'!n ! "!&a-"%* SA, *ana"

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a K"'a<= ! &a**!* ! a&%a<=

N 7 R@0G – U' "!&a-"% ""!*n!  !%<= ! a* ! ' 6an ! a* *6 a K"'a ! 'a &%*a. A !*""a ! ' "!&a-"% Q !!"'%naa na !$n%<=  "!&a-"%. W **:!& !$n%"` •

a "!*"%<= 0&6a& ! a"a!":*%a* (" !J!'&.# !'"!*a# &!0!"# !.) a"a  "!&a-"% (*!&!<!* 0!"a%*)c

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a* a"a!":*%a* ( *!a.# a'* ' Cna# ,!":# !.) ! !!' aa"!!" na* &%n>a* ! &na*c

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* :n%!* ( *!a# a'* ! a&"!* ' C** na '!a ! "an*a<=# !.) ! !!' aa"!!" na* &na*c

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* *6a%* ! !!' *!" "%a* na* &%n>a* ! &na*.

O &a7 ! ' "!&a-"% Q !$n% " a"g'!"* ! &a7. O* a&"!* "** a"a * a"g'!"* !' *!" "!%"a* ! &a7* *ana" ! **a' *!" !$n%* ! K"'a %n!!n!n! ! ' "!&a-"%. @"%* "!&a-"%* ! 'a 6%6&%!a !' *!" a0"a* !' ' 0" ! "!&a-"%*. I* Q d%&# an * "!&a-"%* a0"a *! 6a*!%!' n* '!*'* a*  a* *!'!&>an!*# @ ! a *!&!<= ! a* *- !"@ ! *!" !J!aa 'a !; a"a aa ' * 0"* ! "!&a-"%*. O n'! ! ' "!&a-"% "-"%  *@"% n= !! %n%%a" ' nd'!"*  '  e9e %* !*!* a"a!"!* *= "!*!"a* a"a * "!&a-"%* *ana". O n'!  "!&a-"% ! *@"% ! n!" &!"a* ! A a # nd'!" !  a  ! * a"a!"!* !*!%a%* e9e# e_f ! 6"an. ,**% n '@J%' % a"a!"!*.

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CONTROLADORIA Re&%t*ri Res(+id

P%rtid%s i,divid(%is

78 de 305 D-(+e,t de Ori.e+

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1..3

E0808 7 IH9:

E' ' *%*!'a ! %nK"'a<=# a 'aa<= ! a* Q n!!**@"%a a"a a "an*a"]n%a ! "!&a<!* %'"an!*. %* ! a* !J%0]n%a* a"a a 'aa<= ! a* *= !!"'%naa* " '%* %K!"!n!* 0"* ! *@"%*# 'a !*!%$a<= ":0%a a 'aa<= n= Q *$%!n!. A !J!"%]n%a '*"a ! %K!"!n!* 0"* ! *@"%* n!!**%a' ! %*!* %K!"!n!* a 'aa<= ! a*. ,a"a "!"!*!na" !*a* %K!"!n!* %*!*#  *%*!'a SA, K!"!! a* !*""a* ! %nK"'a<= !$n%a* !& *@"%. N!*a* !*""a* ! %nK"'a<=#  *@"% !$n! a %*= %n%%a&# *!&!%nan# a a&%a<= !"a%a# a* %nK"'a<!* n*%!"aa* ' "!&!an!* a"a a 'aa<=. A* %nK"'a<!* a *!"!' !$n%a* a"a 'a !*""a ! %nK"'a<= !*= "!&a%naa* na a6!&a a6a%J.

IH9J Ca"a!":*%a*

D9: ,a"a aa !*""a ! %nK"'a<=# Q **:!& !$n%"    a"a!":*%a* ! '!' a >a! ! a6!&a a a6!&a  6an ! a*.

n%!*

n%!* *= a&"!* *%0n%$an!* *6  n ! %*a !'"!*a"%a& ! !!' *!" 'aa* ' 6a*! na* a"a!":*%a* (" !J!'& Ka"a'!n# an%a! ! !n"aa ! "!'# an%a!  !%# !'  %& ! "<=).

Ma"%;  !":

A a'&a<= !"%-%a ! a* Q " "%Q"% ! 'aa<= %'"an!. O* :n%!* *= 'aa* %a"%a'!n!# *!'ana&'!n!  '!n*a&'!n!#  !' Kn<= ! 'a 'a"%;  !": a"%@!& ! Q !!"'%naa a"aQ* a a"%an!

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IH9J

81 de 305

D9: ! !J!":%.

W **:!& &a**%$a" a* !*""a* ! %nK"'a<= ! a" ' !"a* a"a!":*%a* ! !*""a. A 'a%" a"! a* !*""a* ! %nK"'a<= K"n!%a* n *%*!'a *ana" Q %0a& !' *a !*""a 6@*%a (" !J!'& n]' 4 a'* ! !":). A* !*""a* ! %nK"'a<= '  '!*' -%0 **!' a '!*'a !*""a.

CG7 

N

T 7 E0808 7 IH9:  SIL D9:

Sana"

E*""a ! %nK"'a<= ' a* !"%-%*  '%'!n. E*! % Q  % n"'a&.

C

S!' !":

E*""a ! %nK"'a<= ! n= nQ' a* !"%-%*. CnQ' a&"!* aa%*  !*! '# " !J!'&#  :n%! eE*!f.

D

S!' aa&%;a<=

E*a !*""a ! %nK"'a<= n= nQ' a* "!a%* (a&!; a* &an!a*). ," %**# n= Q **:!& "%a" a"a !&a n!n>'a aa&%;a<=. W %&%;aa a"a 0a"an%" a !J%6%<= !"%-%a ! a&"!* ! !*!. O* a* "!a%* !nn"a'9*! !' 'a !*""a ! %nK"'a<= a"%6:a  % 077  !  %  Q7. A "!*!%a an@&%*! *ana" &] * a* a* !*""a* ! %nK"'a<= a"%6:a* ! !J!a ' @&& "!"a%  !*!.

E

Sana" (C' a&"!*  !*!)

E*""a ! %nK"'a<= ! nQ' a'6Q' a&"!* !"%-%*  !*!# a&Q' ! "* -%0* !"%-%*. E*!* a&"!*  !*! "!%*a' *!" a!%* a $na&  !": ( *!a# !' ' !!"'%na ''!n) a"aQ* ! ' "0"a'a 6a>.

F

An@&%*! ! D'!n*

E*""a ! %nK"'a<= %&%;aa a"a a !J%6%<= ! a*  '!n. E*a* !*""a* ! %nK"'a<= !*= *!%a* a @"%a* '!%a* ! !"K"'an! !% a &'! ! a* !*!"a (" !J!'&` &an!a'!n n= !"'%%). A&Q' %**# *= **:!%* "a* Kn<!* na an@&%*! *ana" (" !J!'&` an@&%*! a& ! '!n*). P"!a ! %'&!'!na<=` an@&%*!  !* ! '"a* 9 IS9R.

 T

T"an*K!"]n%a E*""a ! %nK"'a<= !*!%a& a"a a "an*K!"]n%a a 8*%n!** InK"'a%n a"a SA,98G Ga"!>*! (8G) ! n= ! *!" %&%;aa n "!"%n0. E*a* !*""a* ! %nK"'a<= !*= *!%a* a %!"*a* '!%a* ! !"K"'an! !% a &'! ! a* !*!"a (" !J!'& &an!a'!n n= !"'%%).

A %&%;a<= * %* a%'a '!n%na* !!n! a a&%a<= na* a%* !&a* !!' *!" "%aa*`

T C

D E F

A@9: a* (*ana") 1 – SD 3 – Cn"&&%n0 ! !*!* 4 – A'%n%*"a<= ! '!"a"%a* 3 – Cn"&&%n0 ! !*!* 4 – A'%n%*"a<= ! '!"a"%a* 3 – Cn"&&%n0 ! !*!* 4 – A'%n%*"a<= ! '!"a"%a* 4 – A'%n%*"a<= ! '!"a"%a*

A *!" "%aa 'a !*""a ! %nK"'a<= "-"%a  *@"% a"aQ*  a"%6 %lane,amento  poss7&el # !%%" *! !*a Q "!&!an! a"a  &an!a'!n SIL  n=. U' !*""a ! %nK"'a<=  % uCu   % uFu : ! *!" 'a"aa ' "!&!an! a"a  &an!a'!n.

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W %'"an! n*%!"a"# "Q'# *! a !*""a ! %nK"'a<= a *!" "%aa !! *!" %&%;aa n &an!a'!n# %* 'a !*""a ! %nK"'a<= ! n= ! *!" %n&:a n &an!a'!n a'!na n*%!"a!&'!n! a !&%a! a an@&%*! n ''!n  "!"%n0. N a* ! 'a !*""a ! %nK"'a<= n= "!&!an! a"a  &an!a'!n# ""! na a6!&a 'a n!"*= * a'* ! >a! aa%*# ! ' ! * a'* n= "!&!an!* (SSOUR# a'* ! !": n= n!!**@"%*) *!a' *%%na* a $na& * a'* ! >a!. I* a0%&%;a a ""a n 6an ! a*. S! a !*""a ! a* !$n%a !& *@"% !! *!" "!!n>%a ' a*#  :n%! "%'@"% !"%$a a "!*!%a >a! ! a6!&a. A !"*=  Q *!'"! %&%;aa ' "%Q"% ! ""a. O 'anan! Q *!'"! a "%'!%"a *%<= na >a! ! a6!&ac a* n"@"%# a a6!&a n A8A, D%%na"7 *!"@ %n!""!aa ' %n!!n!n!  'anan!. A* a"a!":*%a* *= %"!a'!n! *%%naa* na >a! ! a6!&a a-* * 'anan!*. A* *!<!* a >a! ! a6!&a a"!*!na'9*! a *!0%n! 'an!%"a` Manan! 9 Ca"a!":*%a 9 !"*= 9 ... A a%a" a aa&%;a<=# a >a! ! a6!&a Q na'!n! n!"%a# ! ' !  !": *!&!%na a"a a aa&%;a<= aa"!a! ! 'a !*""a ! %nK"'a<= n= "!&!an! a"a  &an!a'!n *- !! ""!" *! a "!*!%a a6!&a  6an ! a* n= n%!" n!n>' a. O6*!"a"  *!0%n!` •

U'a !*""a ! %nK"'a<= "!&!an! a"a  &an!a'!n *- ! *!" !$n%a ! aa&%;aa ' ' !": (%a# *!'ana# ']*  !": n@6%&) !' * * 'anan!* ! ' *%*!'a.

A '%$a<=  !": &!a a 'a n!"*= * a'* ! >a! ! *- ! *!" !J!aa *! n!n>' * &%!n!* n= **:"!' 'a%* a* na a6!&a  6an ! a*. A* !*""a* ! %nK"'a<= !$n%a* !& *@"% ! a* *ana" "!"!*!na' a 6a*! a"a a* a* Kn<!* *6*!i!n!* n *%*!'a ! %nK"'a<= (" !J!'& an@&%*!*# &an!a'!n). •

1..3.1

M0  0808 7 H9J

C#stomiin5 →  o57sticia 8eral →  Sistema de n9orma=o para lo57stica (S) →  o5istics >ata Oareho#se →  Pase de >ados →  Estr#t#ras de n9orma=os →  At#aliar estr#t#ras de in9orma=o defnidas pelo #s#$rio →  (C21) Criar W (C22) odifcar W (C23) E' a. S! a !*""a ! %nK"'a<= !' !*= nQ' a*# !&a !! *!" !&%'%naa !' "%'!%" &0a". A !&%'%na" 'a !*""a ! %nK"'a<=# a* a* "!0"a* ! aa&%;a<= a !&a a"%6:a* *!"= !&%'%naa* !' * * 'anan!*.

A077 1. N a' Estrutura info # %n%a" ' n'! ! 'a !*"%<= a"a a !*""a ! %nK"'a<= ! *! !*!a "%a". 2. A"%6%" a !*""a ! %nK"'a<= a 'a @9:.

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3. A"aQ*  a"%6#  *@"% !!"'%na  % ! 'a !*""a ! %nK"'a<=. W a'6Q' Q@ 70  0 0808 7 H9: 7  @V7. S! 'a !*""a %nK K% "%aa ' !!"'%na* a"%6*# !*!* n= !"= 'a%* *!" '%$a*.

OBSb ,a"a "%a" 'a !*""a ! %nK"'a<= ' "!K!"]n%a a 'a !*""a ! %nK"'a<= @ !J%*!n!# %n%a" n a' +odelo estrutura info   n'! a !*""a ! %nK"'a<= "!K!"%a. O* !&!'!n* a !*""a '!& *!"= a'a%a'!n! %a* na na !*""a ! %nK"'a<= !n *!" a&!"aa. 4. S! K% *!&!%na  % uDu (*!' aa&%;a<=)# %n%a" a !*""a ! '%'!n (% u u) ! a !*""a ! !*! (% uCu). 5. S!&!%na" P C0Q0# a"a !$n%" a"a!":*%a*  !*""a ! %nK"'a<=. S!"= !J%6%a* 2 a%Ja* ! %@&0 a"a *!&!<= a* a"a!":*%a*. Na "%'!%"a a%Ja ! %@&0 (a"a!":*%a* *!&!%naa*` *!i]n%a)# * a'* *!&!%na* *!"= &%*a*. ,a"a a *!&!<= ! "* a'*# *!&!%na" a Kn<= ,ista de seleç!o. A *!0na a%Ja ! %@&0 (&%*a ! *!&!<=) nQ' a* &%*a*. Na &%*a  %"!%a# !nn"a'9*! * * a@&0* ! a'*# a a"%" * a%* a* a"a!":*%a* !"= *!" *!&!%naa*. ,a"a %**# *'!n! *!"= !J%6%* * a@&0* ! a'* (a@&0* ! a"a!":*%a*) @&%* a"a a a&%a<= *!&!%naa. ,a"a !J%6%" a"a!":*%a* ! ' !!"'%na a@&0 ! a'*# *!&!%n@9&a* a"aQ* ! ' &%! &. Na &%*a  !*!"a a a%Ja# !nn"a'9*! a* a"a!":*%a*  a@&0 ! a'* *!&!%na. ,a"a "an*K!"%" 'a a"a!":*%a a &%*a  !*""a ! %nK"'a<=# *%%na"  "*" n n'! a "!*!%a a"a!":*%a ! *!&!%na" a Kn<= -ransferir . A a"a!":*%a *!&!%naa *!"@ 'a"aa ! "an*K!"%a @ &%*a a* a"a!":*%a* *!&!%naa*.

OBSb Na *!&!<= * a@&0* ! a'* ! a"a!":*%a*# a* "!*!%a* !*"%<!* *!"= !J%6%a*. C' a Kn<= -rocar exi"iç!o# *!"= !J%6%* * n'!* Qn%* (n'!* * a@&0* ! a'* ! n'!* * a'* a a"a!":*%a  D%%na"7). ?. ,a"a a!**a" a &%*a a* a"a!":*%a* *!&!%naa*# "!**%na" En!". E*a &%*a !"@ $na&'!n! *!" !%aa. I* *%0n%$a !  *@"% !"@ '%$a" a *!i]n%a a* a"a!":*%a*# !"@ !&%'%na" a* a"a!":*%a* a &%*a  %n&%" na* n* a@&0* ! a'*. ,a"a '%$a" a *!i]n%a a* a"a!":*%a* *!&!%naa*# 'a"a" a a"a!":*%a  ' 6& ! a"a!":*%a* ! !! *!" !*&a a"aQ*  :n! +arcar.desmarcar . W !J%6%  :n! Deslocar . En=# *%%na"  "*" *6"! 'a "a a"a!":*%a ! *!&!%na"  :n! Deslocar . A "%'!%"a a"a!":*%a 'a"aa#   6& ! a"a!":*%a*# *!"@ %n&:a !Jaa'!n! a%'a a *!0na a"a!":*%a 'a"aa.

OBSb U'a a&!"na%a a"a a *!&!<= a* a"a!":*%a* a a"%" * a@&0* ! a'* Q a -%a ! a"a!":*%a* a a"%" ! 'a !*""a ! %nK"'a<= @ !J%*!n!. ,a"a %**# *!&!%na" a Kn<= Processar  /aracter%sticas a partir de modelos . E' 'a a%Ja ! %@&0# %n%a"  n'! a !*""a ! %nK"'a<=# a a& a* a"a!":*%a* !!' *!" %aa*. N! !# *! a* a"a!":*%a* @ K"a' *!&!%naa*# ! a Kn<= ! -%a ! ' '!& Q %&%;a# a* a"a!":*%a* @ *!&!%naa* *!"= *6"!0"aaa*# ! : '&!aa*. B. ,a"a !$n%" :n%!* a"a a !*""a ! %nK"'a<=# *!&!%na" Processar  0ndices. O *%*!'a !J%6! * a@&0* ! a'* a"a :n%!* ! * a@&0* a"a * a'* ! aa* ! *! "!K!"!'  a&%a<=. Na !$n%<= ! :n%!*# "!!" a '!*'a 'an!%"a ! na !$n%<= a"a a"a!":*%a*. À* !;!*# Q n!!**@"% !$n%" :n%!* *!'!&>an!* * a"a!":*%a*# na @"!a ! :n%!*. I* Q %'"an!# " !J!'&# !' a* ! 'a !*""a ! %nK"'a<= "!&a%a'!n! !*!:$a a ' '!n. O* a@&0* ! :n%!* K"n!%* !& *%*!'a *ana" n]' *'!n! :n%!* a&&@!%*. ,a"a !$n%" :n%!* *!'!&>an!* * a"a!":*%a*# * 0@ 7 Q7 G 7 88 !!' !" *% !$n%*. A !$n%" ' :n%!# %n%a" 'a n%a! ('!a a"a a&"  n%a! ! '!%a a"a an%a!). C' %**# !*!%$a9*! !' a& n%a!  :n%! !! *!" !J!a na !*""a ! %nK"'a<= (" !J!'&# '!a  '!n# '!a %n!"na# n%a! ! '!%a ! !%# n%a! ! !na). A**%'# a n%a!  a' Kn! *!"@ "*a a a"%" a a&%a<=.

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A n%a!  :n%! ! *!" %K!"!n! !*a "*a. ," !J!'&# *! !' 'a !*""a ! %nK"'a<= K"!' %&%;a* :n%!* *!'!&>an!*# * a'* Kn! **!' %K!"!n!* n%a!* (.!J. '!a %n!"na ! '!a  '!n)# !*!* :n%!* n= *!"= %"!a'!n! 'a"@!%* !' a* ! '!a %n!"na ! '!a ! '!n %K!"!n!*. N!*! a*# !9*! a"%6%" a n%a! M7 0 a :n%!#  a' Kn! *! !nn"a na '!a ! '!n# a"a $n* ! !*a:*%a. S! a* n%a!*  a' Kn! ! :n%! K"!' %K!"!n!*# !&a* *!"= a'a%a'!n! n!"%a* n ''!n a aa&%;a<= a* !*a:*%a* a a&%a<=. O * ! n!"*= ! '!a* !! *!" !%a. ,a"a a aa&%;a<= a* !*a:*%a*# *'!n! ' !!"'%na nd'!" ! n!"*!* Q !"'%%.  T"aa9*! !' 0!"a& a* n!"*!* ! n%a!*# * Ka"!* ! n!"*= !nn"a'9*! a"'a;!na* n '!n a a&%a<=. I* Q %'"an! a"a a n*%*]n%a a* aa&%;a<!* ! !*a:*%a*# !' a* ! '%$a<!* ! '!n*. C' %**# !%a'9*! a* %K!"!n
A09: E*! -%0 n= aK!a a a"!*!na<= ! a%* !' a* ! an@&%*!* h!J:!%*. •

Na* !*""a* ! %nK"'a<=# a"a a* a%* K% !$n%  a"%6 %lane,amento poss7&el # Q **:!& 'a"a" '  -%0 rF\;r (-%0 $J)# ! ' ! * a&"!* !*! :n%! *!a' $Ja* n a" ! &an!a'!n  &an!a'!n h!J:!&. D"an! a 0!"a<=# Q 0!"a ' a' a%%na& '  "!$J rFr. EJ!'&` *!  n'!  a' K" AETNETGR# *!"@ 0!"a ' a' '  n'! FAETNETGR na a6!&a %%na"7 ! na a6!&a  6an ! a*. Na !*""a ! %nK"'a<=# "Q'# !*! a' n= Q !J%6%.

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Na* !*""a* ! %nK"'a<=  % uDu (*!' aa&%;a<=)   % uEu (*ana" ' a&"!* ! !*!)# * a&"!* ! !*! *= 'a"a* a"aQ*  -%0 r8Gr (a&" ! !*!). ,a"a * a&"!* ! !*! ' 'a !*""a ! %nK"'a<=  % uDu (*!' aa&%;a<=)#  *@"% !' ! !$n%"  a&"  !*! na !*""a ! %nK"'a<= ! !*!  % uCu (*!' !":)# a**%' ' * a&"!* ! !n"aa ! *a:a na !*""a ! %nK"'a<= ! '%'!n  % u u (*ana"). I* Q !K!a a"aQ* ! ,"!**a" 9q n%!* ! !n"aaH*a:a.

. & a !*""a ! %nK"'a<=. . ,a"a 0!"a" a !*""a ! %nK"'a<=# *!&!%na" Estrutura info 1erar . D"an! a 0!"a<=# Q "%aa a a6!&a %%na"7 ! a "!*!%a a6!&a  6an ! a* a"a a !*""a ! %nK"'a<= S ! a a6!&a a"a a >%!"a"%a ! &an!a'!n SE ( Q  nd'!" a !*""a ! %nK"'a<=).

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A* !aa* %'"an!* a"a !*a 0!"a<= *!"= &%*aa* !' ' &0# ! !J%6! a 0!"a<= 6!' *!%a ! aa !aa# a**%' ' !!na%* !""* ! **a' *"0%". ,"%'!%"a'!n!# 6Q'9*! 'a *:n!*! a* !aa* 'a%* %'"an!* a 0!"a<= ("!*'  &0 ! 0!"a<=). ,*%%na"  "*" *6"! 'a &%n>a n &0 ! *!&!%na" altar Detal2e lo& # a $' ! 6!" 'a *:n!*! 0!"a&  6! "%ac  *!&!%na" Kn<= altar ,o& completo # a"a !"   &0. C' altar 34 Documentaç!o #  *@"% 6Q'  nd'!" a '!n*a0!' !  !J !*"%%# a* !J%*a# a"a a '!n*a0!'#  ! Q %'"an! a"a a ""!<= ! ' !"". ,a"a %'"%'%"  &0# *!&!%na" a Kn<= ,o& 34 5mprimir . 1. EJ%6%" 6!* 0!"a*. 9 ,*%%na" a"a %**  "*" na "!*!%a &%n>a  &0 ! *!&!%na" altar 34 6"7eto &erado. A!**a9*!  D%%na"7# a"a !J%6%<= a !6!&a 0!"aa.

F89J 7 ,a"a 'a%"!* %nK"'a<!* *6"! a* a"a!":*%a* *!&!%naa* ! :n%!*# !nn"a'9*!  %**%<= a* *!0%n!* Kn<!*` •

EJ%6%<= ! %nK"'a<!* Qn%a* * a'*

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EJ%6%<= a '!na<= ! a'*

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EJ%6%<= ! a"%6* 0!"a%*

Ca*  *@"% n!!**%! ! H9J 0X !Jaa* *6"! a* a"a!":*%a*  :n%!*# *!&!%na" a Kn<= Processar 5nformaç#es t8cnicas dos campos. E' 'a a%Ja ! %@&0# *!"= a"!*!naa* a* *!0%n!* %nK"'a<!*` •

 n'!  a' a a"a!":*%a   :n%!# ' !&! *!"@ "%a na !*""a ! %nK"'a<= ! na a6!&a D%%na"7 ""!*n!n!. O n'! !*! a' Q ' a&" "* a a"%"  n'!  a' ! "!K!"]n%a# ! ! *!" *6"!0"aa.

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 n'! a a6!&a ! "!K!"]n%a !  a' ! "!K!"]n%a# a a"%" * a%* * a"%6* Qn%* a"a * a'* *!"= %a* na !*""a ! %nK"'a<=. E*!* a'* a'6Q' !"= *!" *6"!0"aa*.

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 n'!  !&!'!n ! a* ""!*n!n!* !  ':n%  a' ! "!K!"]n%a

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 n'!  a' Kn! aJ%&%a a% *'!n! a '!na<=. E&! *!"@ "* na !$n%<= a* "!0"a* ! aa&%;a<= ' a' Kn!. ,a"a * a"%6* Qn%*  :n%!# Q %'"an! a !J%6%<= a n%a!  a' Kn!. D!!n!n !*a n%a! Kn!# *= !"'%%a* *'!n! a&0'a* n!"*!* ! n%a!* na n%a!  :n%!.

,a"a !J%6%" a 7809: 7 # *%%na"  "*" !' 'a a"a!":*%a  :n%! ! *!&!%na" Processar Exi"ir documentaç!o campo. W !J%6%a a '!na<=  "!*!% a' ! "!K!"]n%a. A"aQ* ! Processar   Atri"utos &erais# *!"@ !J%6%  n'! a a6!&a D%%na"7# ! !"!n!  !*""a ! %nK"'a<=. E*a !J%6%<= *- ""!"@ *! a !*""a ! %nK"'a<= %!" *% 0"aaa  0!"aa. A"aQ* ! 9tilit:rios  Atri"utos de transporte# !J%*! a **%6%&%a! ! '%$a" * a"%6* ! "an*"! (&a**! ! !*!n&%'!n) ! ' 6!. C' Ambiente# !9*! a!**a" a&!" !$n%<= ! aa&%;a<= ! 'a !*""a ! %nK"'a<=#  a%na a !J%6%<=  &0 ! 0!"a<= ! 'a !*""a ! %nK"'a<=.

1..3.2

C@ 7 7@0  00 

O* 6!* "!&a%na*  A8A, G"6!n> *= a0"a* !' 'a &a**! ! !*!n&%'!n. A a"%6%<= ! ' 6! a 'a &a**! ! !*!n&%'!n Q anaa n a@&0 ! 6!* (TADIR). A &a**! ! !*!n&%'!n !$n!# a"aQ*  Q@ 7 00# a* a"a!":*%a* ! "an*"!  6!.

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N C>an0! V T"an*" S7*!' Q **:!& a %*"%6%<=  !*!n&%'!n ! "!* 0"an!* " @"%* *%*!'a* RH3. A* &a**!* ! !*!n&%'!n ! aa ' * *%*!'a* ! !*!n&%'!n *= a0"aa* a ' n:!& ! "an*"!. O n:!& ! "an*"! !!"'%na *! * 6!* *= a"%6:* a ' >an0! "!!* &a&  a ' "an*"@!&. A aa ' * *%*!'a* ! !*!n&%'!n RH3 Q a"%6: ' n:!& ! "an*"! ' n:!& ! "an*"! *ana". A %&%;a"  n"&! a'&%a ! "an*"!# Q **:!& a"%6%" n:!%* ! "an*"! *ana" %!"0!n!* a* 'anan!* %n%%a%*. ,a"a aa *%*!'a RH3 ! n:!& ! "an*"! Q **:!& !$n%"# n '@J%'# ' !*%n ! n*&%a<=. A "%a" 'a &a**! ! !*!n&%'!n# a !*a Q a"%6:  n:!& ! "an*"! *ana"  *%*!'a RH3. ,"Q'# *! *! "!!n!" a"%6%" a 'a &a**! ! !*!n&%'!n ' n:!& ! "an*"! %K!"!n!  n:!& ! "an*"! *ana"# Q n!!**@"%a a a"%;a<= ! a'%n%*"a<= na @"!a C>an0! an T"an*" S7*!'. O* 6!* ! 'a &a**! ! !*!n&%'!n "an*K!"!' a* a"a!":*%a* ! "an*"! !!"'%naa* a"a  n:!& ! "an*"! a"%6:` •

S! a"a  n:!& ! "an*"! !*%!" !$n% ' a'%n> ! n*&%a<= !' *a:a  *%*!'a RH3 aa&# * 6!* *= a"%6:* a 'a "!' "an*"@!& !# a-* a *a &%6!"a<=# "an*"a* a"a  !*%n ! n*&%a<=.

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S! n= !*%!" !$n% n!n>' a'%n> ! n*&%a<=# * 6!* *= a"%6:* a 'a "!' &a& ! n= *= "an*"a*.

O<!* *'%;%n0 n= !*= a"%6:a* a n!n>'a &a**! ! !*!n&%'!n. ," %**#  *@"% "an*K!"! a* a"a!":*%a* ! "an*"!  n:!& ! "an*"! *ana"  *%*!'aH'anan! aa&. A**%'# 0!"a&'!n!# Q a!a a"%6%" ' n:!& ! "an*"! *ana" a ' *%*!'a ! !*!n&%'!n# !aa !**a a"a a a& !*@ !$n% ' a'%n> ! n*&%a<= !' *a:a  *%*!'a ! !*!n&%'!n. ,a"a !J%6%" ! '%$a" * n:!%* ! a'%n>* ! "an*"!# >@ ! %&%;a"  T"an*" Mana0!'!n S7*!' ("an*a<= STMS) A* '%$a<!* *- !' *!" !J!aa* !&a a'%n%*"a<= ! *%*!'a. A* a6!&a* TSYST# DEL# TGSYS# TASYS @ n= *= "%a* a a"%"  "!&!a*! 4A ! @ n= !' *!" aa&%;aa*. A !*"%<= a* &a**!* ! !*!n&%'!n !*@ anaa na a6!&a TDEC. v **:!& aa&%;a" a* &a**!* ! !*!n&%'!n a"aQ* a* *!0%n!* "an*a<!*` •  T"an*a<= SE 9 %n*"!!" &a**! ! !*!n&%'!n 9 &%! & na &a**! !

!*!n&%'!n •  T"an*a<= SM3 9 a6!&aH%*= _TDEC

A* "-"%a* &a**!* ! !*!n&%'!n *= 6!*  A8A, G"6!n> ! *= *!'"! %a* ' &a**!* ! !*!n&%'!n. A "%a" ' n 6!  A8A, G"6!n># Q !n%aa 'a an!&a ! !n"aa# na a& Q n!!**@"% a"%6%"  6! a 'a &a**! ! !*!n&%'!n !J%*!n!. A &a**! ! !*!n&%'!n !! !*"!!" a @"!a Kn%na&  a&  6! !"!n!. A &a**! ! !*!n&%'!n *!"! a'6Q' ' "%Q"% ! na!0a<= na "!"!*!na<= a @""! ! 6!* n A8A, G"6!n> ("an*a<= SE). S! !J%*%"!' '%* 6!* ! 'a a!0"%a ! 6! (" !J!'&# "0"a'a* A8A,) !' 'a &a**! ! !*!n&%'!n# a "!"!*!na<= a @""! ! 6!* Q nK*a ! a %&%;a<=  A8A, G"6!n> Q %$&aa. A%# a SA, "!'!na "%a" na* &a**!* ! !*!n&%'!n n '!*' n:!& ! "an*"!# ! %*"%6%" * 6!* !&a* na* &a**!* *!0n "%Q"%* !'@%*. EJ%*!' a* *!0%n!* n!n<!* ! n'!* a"a &a**!* ! !*!n&%'!n ! !$n!' a"a!":*%a* Kn%na%* a &a**! ! !*!n&%'!n` •

A @ 7 7@0 9  A-S 8 U-
CONTROLADORIA

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'a &a**! !*a*. A* '%$a<!* ! 6!* !*a &a**! *= "!0%*"aa* !& T"an*" O"0an%;!". W **:!& "an*"a" * 6!* a"a "* *%*!'a* SA,. •

A @ 7 7@0 9  * 8  'b E' 'a &a**! !*a*# Q **:!& "%a" 6!* !$n%* !& *@"%. A* '%$a<!* ! 6!* !*a &a**! *= "!0%*"aa* !& T"an*" O"0an%;!". W **:!& "an*"a" * 6!* a"a "* *%*!'a* SA,

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A @ 7 7@0 9  T (@ 7 00 7b A "%a" !*a &a**!# Q **:!& !!"'%na" *!  "!0%*" ! '%$a<= Q a%a. S! a& K" "!!n%# * 6!* *= "!0%*"a* !' *&%%a<!* &a%* n "!**a'!n  T"an*" O"0an%;!". E*a &a**! n= !"!n! a a&!" n:!& ! "an*"!. O* 6!* *- !' *!" "an*"a* a"a "* *%*!'a* SA, a"aQ* a "%a<= ! 'a *&%%a<= ! "an*"!.

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A @ 7 7@0 9  g (@ @@)b A* '%$a<!* ! 6!* !*a &a**! n= *= "!0%*"aa* !& T"an*" O"0an%;!". A &a**! n= !"!n! a a&!" n:!& ! "an*"!. N= Q **:!& "an*"a" * 6!*.

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A @ 7 7@0 9  8  7 V80 7 b Ca*  *@"% !n>a "!*!"a a"a *% ' nn ! n'!*# !n= Q **:!& "%a" &a**!* ! !*!n&%'!n (! a'6Q' "* 6!*) n!*! nn ! n'!*# &a**!* !**a* * n'!* '!
1..3.3

E80 08@9J  

N!*a !aa Q **:!& 0!"a" !*""a* ! %nK"'a<= ! aa&%;a<!* *%'&an!a'!n! !' 0"an!* an%a!*. A n"@"% a **%6%&%a! a 'a"a<= a"a 0!"a<= na# na 0!"a<= !' 'a**a a 0!"a<= Q !K!aa %'!%aa'!n!# !" %;!" n= *- na a&"a  "-J%' a!**. A&Q' %**# n!*a !aa n= *- !' *!" 0!"a* !&!'!n* !!n!n!*# ' " !J!'& an@&%*!* *ana" ! "0"a'a* ! &an!a'!n# 'a* a'6Q' a6!&a* ! 6an ! a* a"a !*""a* ! %nK"'a<=. A 0!"a<= !' 'a**a ! !*""a* ! %nK"'a<= K!"!! a **%6%&%a! ! "!*"%n0%" a *!&!<= a* !*""a* ! %nK"'a<= ! K"'a !# " ' &a# !*""a* ! %nK"'a<= *= 0!"aa* *!0n !"*!* "!%*aa* @ !J%*!n!*# # " " &a# ! *- *! !K!a a 0!"a<= *!"%" a* !"*!*  @ 0!"aa*# !" %;!" !"*!* "!%*aa* n= * = n*%!"aa*. O *@"% ! %K!"!n%a" a 0!"a<= !' 'a**a a%na 'a%* *!&!%nan a"a a 0!"a<= a* a6!&a* ! 6an ! a* !"!n!n!* * !*""a* ! %nK"'a<= %n%aa*  'n!n!* !!n!n!* a* !*""a* ! %nK"'a<= (" !J!'& !*""a* ! an@&%*!# !&a* ! &an!a'!n). A 0!"a<= !' 'a**a ! aa&%;a<!* !K!a9*! !' !!n]n%a a !*""a ! %nK"'a<= !  0" ! aa&%;a<=. an *! "!!n! !J!a" !*! "0"a'a !' 6a0"n Q "!%* %n%a" 'a a"%an!.

A077 1. ,a"a 0!"a" !*""a* ! %nK"'a<= "!!9*! a 'an!%"a *!0%n!` a) En"a" n* a'* >e ! AtG * &%'%!* ! %n!"a& a"a a *!&!<= a* !*""a* ! %nK"'a<=. 6) Ma"a" a* <!* ! *!&!<= nK"'! a* !J%0]n%a*  *@"%. 2. ,a"a 0!"a" aa&%;a<!* "!!9*! a 'an!%"a *!0%n!` a) En"a" n* a'* >e ! AtG * &%'%!* ! %n!"a& a"a a *!&!<= a* !*""a* ! %nK"'a<=.

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6) En"a" n* a'* >e ! AtG * &%'%!* ! %n!"a& a"a a *!&!<= * 0"* ! aa&%;a<=. 3. "aa" a* !n"aa*. 4. S!&!%na" %ro5rama X E
1..4 A08@9: 7 0Q0  Q7 7  9J  C' a !$n%<= a* !*""a* ! %nK"'a<=#  *@"% "%a a 6a*! a"a ' *%*!'a ! %nK"'a<= %n%%a&. A"aQ* a !$n%<= a aa&%;a<= Q !!"'%na  hJ ! %nK"'a<!* * a* !*a:*%* a a&%a<= a"a  *%*!'a ! %nK"'a<=. EJ%*!' %* %* %K!"!n!*  n"&! ! aa&%;a<=`

1..4.1

C0@ &@ 0X 7 @9:  &8 7 A08@9:

M%a* !;!*# Q n!!**@"% ! a* @"%a* "an*a<!* '!"%a%* %nh!n%!' a aa&%;a<= a* !*a:*%a*. I* !' 0!"a& *%0n%$a ! !"* !&!'!n* "0an%;a%na%* (" !J!'& "0an%;a<= ! !na*# % ! '!n# 0" ! &%!n!*) na a&%a<= !' n"%6%" ' a aa&%;a<=. %* ! * !&!'!n* %nh!n%a"!* na* @"%a* a&%a<!* *= %K!"!n!*# Q n!!**@"% ' !&!'!n ! n"&! *ana". O 0" ! aa&%;a<= "!"!*!na !*! !&!'!n ! n"&!. Na a&%a<=# a"%6%9*! ' 0" ! aa&%;a<= a 'a !!"'%naa "an*a<= '!"%a&  a ' 0" ! "an*a<!* '!"%a%*. O % ! a"%6%<= ! * !&!'!n* "0an%;a%na%* !!"'%nan!* a"%a' ! a&%a<= a"a a&%a<=. Aa&'!n!# a %nh]n%a a a&%a<= *6"! a aa&%;a<= a* !*a:*%a* a"aQ*  0" ! aa&%;a<= Q **:!& n* *!0%n!* *%*!'a* ! %nK"'a<=` •

C – A !*"%<= a* <!* !*!:$a* a a&%a<= a"a  0" ! aa&%;a<= !nn"a9*! na *!<= rO<!*` '"a*r.

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M809:  – A !*"%<= a* <!* !*!:$a* a a&%a<= a"a  0" ! aa&%;a<= !nn"a9*! na *!<= r<!*` Man!n<=r.

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A709: 7 8@77 – A !*"%<= a* <!* !*!:$a* a a&%a<= a"a  0" ! aa&%;a<= !nn"a9*! na *!<= rO<!*` a'%n%*"a<= ! a&%a!r.

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T0 – A !*"%<= a* <!* !*!:$a* a a&%a<= a"a  0" ! aa&%;a<= !nn"a9*! na *!<= rO<!*` "an*"!r.

"7  7089: – A !*"%<= a* <!* !*!:$a* a a&%a<= a"a  0" ! aa&%;a<= !nn"a9*! na *!<= rO<!*` !na* ! %*"%6%<=r. ,a"a * * "* *%*!'a* ! %nK"'a<=# a'%!9*! a!na* ' 0" ! aa&%;a<= $J. E*a !aa K!"!! a **%6%&%a! ! "%a"# '%$a"# !J%6%"# %a"  !&%'%na" 0"* ! aa&%;a<= a"a a aa&%;a<= a* !*a:*%a*. A !$n%<= a aa&%;a<= Q 'a Kn<= !n"a& n *%*!'a ! %nK"'a<= a"a &0:*%a !nan ! a a"%6%<= a* "an*a<!* '!"%a%* !*!:$a* a* a&%a<!* Q !K!aa a"aQ* * !&!'!n* "0an%;a%na%* ""!*n!n!* na* "!*!%a* a&%a<!*. Na n$0"a<= *ana"# * * 0"* ! aa&%;a<= ! '!
1..4.2

C0@ D0@7  R 7 A08@9:

A !$n%" a aa&%;a<=#  *@"% !! !$n%"# an a* "!0"a* ! aa&%;a<= a"a * :n%!*# ' a'6Q' a* "!0"a* ! aa&%;a<= a"a a* a"a!":*%a*. A* "!0"a* ! aa&%;a<= *= %%%a* !' "!0"a* 0!"a%* ! "!0"a* ! aa&%;a<= a'&%aa*. D!!' *!" !*!%$aa* a* *!0%n!* "!0"a* ! aa&%;a<=`

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1..4.2.1 R 7 08@9:  Q7 •

T 7 08@9:

C'  % ! aa&%;a<=# !*!%$a9*! ' * a* a *!"!' aa&%;a* *! "!&a%na"= ' * a* @ aa&%;a* na !*""a ! %nK"'a<=. Ca*  *@"% *! !%a !&a aa&%;a<= ! a'&a<=. * n* a&"!* *!"= *!'"! a%%na* a* an%0*#  *6"a:* * an%0*. O % ! aa&%;a<= rCna"r Q 'a K"'a !*!%a& ! aa&%;a<= ! a'&a<=. O a&" r1r Q a%%na a* a&"!* an%0*#  *6"a: * an%0*. S!  a&" @ aa&%;a !! *!" *6"!0"aa !& n a&"# *!&!%na"  % ! aa&%;a<= r*'!n! "an*"! ! a*r. O a&" an%0 na !*""a ! %nK"'a<= Q !&%'%na ! *6*%: !& n a&". C' !*! % ! aa&%;a<=# " !J!'&# !9*! aa&%;a" %nK"'a<!*# a%* ' rd&%' "!<r# •

E0

C'  !!n# !*!%$a" a& a<= a aa&%;a<= !*! :n%! !! a%na" na a&%a<= !"a%a. U'a !; ! !*a "!0"a ! aa&%;a<= Q %"!a'!n! a"%6:a a ' :n%!# !9*! a%na" a aa&%;a<= ! 'a !*""a ! %nK"'a<= a a"%" ! %K!"!n!* "an*a<!* ! a&%a<=. I* !"'%! a *@"% '%*"a"# " !J!'&# !' 'a !*""a ! %nK"'a<=# :n%!* a "!'  &%!n!#  K"n!%'!n !  '!n ! Ka"a'!n ,a"a *! %&%;a" !*""a* ! %nK"'a<= r'%*"aa*r# !!9*! "%a" 'a @9: 77 @ G 88 . Na !$n%<= a "!0"a ! aa&%;a<=# !9*! %&%;a" 0"* ! aa&%;a<= ! %K!"!n!* a&%a<!*.

N0 EJ%*! a'6Q' a **%6%&%a! ! '%*"a" :n%!* a"a a* a* a&%a<!* (.!J. a*  "!**a'!n ! "!'  &%!n! !  !%). N!*! a*# !!9*! %&%;a" na !*""a ! %nK"'a<= a"a!":*%a* !J%*!n!* !' a'6a* a* a&%a<!*. •

U77

N!*! a'# Q !J%6%a a n%a!  :n%! (.!J. '!a %n!"na# '!a ! !*a:*%a)# ! K% %n%aa na !$n%<= a !*""a ! %nK"'a<=.

A09: E*a "!0"a ! aa&%;a<= : ! 'a%* *!" '%$aa# 'a !; ! ' a' ! n%a! !*!%a& K% 0!"a "an! a "%a<= a !*""a ! %nK"'a<= a"a a n%a! %n%aa. •

T@ 7 /N 7  7 /U77 7 

N* a'* tabela de ori5em ! nome do campo de ori5em# *= "*a* %nK"'a<!*# %n%aa* na !$n%<=  :n%! an 'a !*""a ! %nK"'a<= Q "%aa#  %nK"'a<!* 6%a* a'a%a'!n! an Q *!&!%na ' :n%! a a"%" ! ' a@&0 ! a'*. A n%a! ! "%0!' Q !!"'%naa a'a%a'!n! a a"%"  a' ! "%0!' %n%a. N!*! n# !J%*! a **%6%&%a! ! '%$a"  a' ! "%0!'.

N0 A %&%;a"  % ! aa&%;a<= rCna"r#  a %n%a" 'a K-"'&a  'a "%na !J!"na ' Kn!# n= Q n!!**@"% %n%a" 'a a6!&a ! "%0!'  ! ' a' ! "%0!'. N!*! a*# !!9*! %n%a" a n%a! ! "%0!'# 'a !; ! !&a n= !"@ 'a%* *!" !!"'%naa a'a%a'!n!. A&Q' %**# !!9*! %n%a" 'a >%!"a"%a.

CONTROLADORIA •

90 de 305

C 7 70   709: 7 Q7

Na aa&%;a<= ! ' :n%!# *!"@ !!"'%na  !":# n a&  :n%! Q a'&a. ,a"a a !!"'%na<=  !":# !!9*! %n%a" ' a' ! aa a a"%" a a&%a<=. O n!d !*! a' !*!%$a"@  !":. A *!&!<= a aa ""!a a"a a !!"'%na<=  !": **% !K!%* *%0n%$an!* *6"!  a&" %nK"'a% a* %nK"'a<!* a"'a;!naa*. ," !J!'&# *! a an%a! a "!'  &%!n! K" aa&%;aa a"a  !!n r"!'  &%!n!r# %&%;an a"a %** a aa a "!' !n"aa n *%*!'a#  *@"% 6!"@ 'a %nK"'a<= *6"! a !n"aa a "!'# 'a !; ! a aa aa& a&! ' aa ! !n"aa. A %&%;a" a aa ! !J!%<= a %nQ* a aa ! !n"aa# a an%a! a "!' *!"@ a'&aa !' ' " !":# 'a !; ! a aa ! !J!%<= !nn"a9*! !' 0!"a& n K". A aa&%;a<= nQ' a0"a %nK"'a<!* *6"! a aa%a! ! !J!%<= a *!" &an!aa n* !":* *!0%n!*.

N0 D"an! a !$n%<=# 'a !n"aa ! "!n* " !": ! *!" %n!""!aa ! 2 'an!%"a*# ! !' a"%a" ' a aa  a' ! aa. A* %K!"!n!* %n!""!a<!* !' *!" !J&%aa* n* !J!'&* a *!0%"` A 6a*! Q 'a "!'  &%!n! ' ' %!' ! 1 n%a!* ! K"a' %n&:a* !' an!%". E' K!!"!%"# a an%a! a "!' !*! %!' Q "!;%a a"a 5 n%a!*# "! a an%a! a& n= K% ";%a# " !J!'&#  "! n= ! *!" K"n!%ac  a%na "!  &%!n! !9"!!n! n= 'a%* n!!**%a a an%a! a& ! !
FG8@

U%&%;a" 'a K-"'&a# *! a %n%a<= ! ' dn% a' ! "%0!' n= K" *$%!n! a"a  :n%! *!&!%na# "!  :n%! !! *!" !!"'%na a"aQ* a &%0a<= ' @"%* a'* ! "%0!'# ,a"a !$n%" 'a K-"'&a# a!**a" a "!*!%a 09: 7 08@9:.

A09: S!  *@"% %n%a" 'a K-"'&a# n= !"@ %n%a" ' a' ! "%0!'.

CONTROLADORIA

91 de 305

N!*! a*# %n%a" 'a n%a! ! "%0!' 'ana&'!n!. A %n%a" ' a' ! "%0!'# !!"'%na9*! a'a%a'!n! 'a n%a! ! "%0!'. I* n= Q **:!& a *! %&%;a" 'a K-"'&a. •

C79J

A aa&%;a<= ! ' :n%! !!n! !' 0!"a& ! 'a !!"'%naa '6%na<= ! Ka"!* !' 'a "an*a<= '!"%a&. ," !J!'&# *!  *@"% !*!a ! a an%a! K"n!%a *!a *'!n! aa&%;aa an  %!' ! K"n!%'!n K" '&!a'!n! K"n!%# !!9*! !$n%" 'a n%<= ! !"%$! *!  a' ! *a* ""!*n!n! n '!n ! K"n!%'!n K% !$n% ' rK"n!% '&!a'!n!r. A !$n%" 'a n%<=# a!**a9*! a "!*!%a 09: 7 08@9:.

N0 ,a"a %&%;a" n%<!*# !J%*! a **%6%&%a! ! !"%$a" an!"%"'!n! *! !&a* !' *!" "!";%a* %&%;an9*!  0@ @ 0X 7 8 7 08@9: (.!J. *! ' :n%! *- !! *!" aa&%;a a"a !!"'%naa* n%a!* "0an%;a%na%*  %* ! '!n). Na a!%a ! a%%a!* ! aa&%;a<=# !*a !"%$a<= ""! an!* a !"%$a<= ! n%<!* a* "!0"a* ! aa&%;a<=# ! " %** Q 'a%* Ka"@!& a* n%!%* ! !"K"'an!. A09: S!  *@"% %n%a" 'a n%<=# n= !!"@ %n%a" n!n>' a' ! "%0!'. N!*! a*# !! %n%a" 'a n%a! ! "%0!' 'ana&'!n!. A %n%a" ' a' ! "%0!'# 'a n%a! ! "%0!' Q a'a%a'!n! !!"'%naa. I* n= Q **:!& a *! %&%;a" 'a n%<=. •

N 7 /R0 FORM

Ca*  *@"% n!!**%! ! 'a !$n%<= '&!Ja a aa&%;a<= ! n= ! *!" "!"!*!naa a"aQ* a !$n%<= ! "!0"a* 0!"a%* ! aa&%;a<=# !"@ 0"aa" "!0"a* "-"%a* ! aa&%;a<= !' ' "0"a'a !J!"n. E*! "!**a'!n Q a%na a'a%a'!n! n ''!n a aa&%;a<=. ,a"a %**# %n%a" n a' Lome do pro5rama  n'!  "0"a'a !J!"n# ! n a' otina F #  n'! a "%na FORM# ! nQ'  "!**a'!n !*!%a&  *@"%.

N0 A !$n%<= ! "%na* !J!"na* ! aa&%;a<= !*@ *!%a a n!n<!*. D!!n!n  !!n a a&  *@"% *! "!K!"!# !9*! %&%;a"# " !J!'&# *'!n! !!"'%naa* %nK"'a<!* ! "%0!' a a&%a<=. E*a* %nK"'a<!* *= "an*K!"%a*  "%na ! aa&%;a<= ' a"g'!" USIN. O *!0%n! 'Q K"n!! 'a **%6%&%a! *%'&!* ! "!n>!!" * a"g'!"* %'"an!*` a) N a' otina F# %n%a"  n'! a "%na a *!" %&%;aa a"a a aa&%;a<=. 6) !"a" a aa&%;a<=. N "&# Q !J%6%  n'!  "0"a'a ! aa&%;a<= 0!"a. ) ,*%%na"  "*" n n'!  "0"a'a ! *!&!%na" a Kn<= Ea'aa 0!"aa a "%na !J!"na ! aa&%;a<=. O* a"g'!"* ! "an*K!"]n%a n!!**@"%* K"a' a'6Q' 0!"a*. U%&%;@9&* a"a a !$n%<= a "%na !J!"na ! aa&%;a<=.

CONTROLADORIA

92 de 305

E@ C>a'aa 0!"aa ! 'a "%na !J!"na ! aa&%;a<=`  "0"a'a !J!"n ,ERFORM MENE_8ESTIMMEN(RMC11) USIN MC\ON MC8A\  MC8A, MC8E, MC8\D MC8,A MC8U\  MC8U, MC8A,F C+ANIN FU_\GMEN. •

8

A >%!"a"%a ! '!n* !*!%$a a%* %nK"'a<!* a a&%a<= !!' *! !nn"a"  %**%<= a"a a aa&%;a<=. E' 0!"a&# !*a %nK"'a<= Q a'a%a'!n! !!"'%naa ' a %n%a<= ! ' a' ! "%0!'. A %&%;a"  % ! aa&%;a<= rna"r  K-"'&a*# n%<!* ! "0"a'a* !J!"n* ! aa&%;a<=# n= Q n!!**@"% %n%a" ' a' ! "%0!'. N!*! a*# %n%a" 'ana&'!n! aQ a& n:!& ! >%!"a"%a  "!**a'!n ! '!n *= n!!**@"%a* a* %nK"'a<!* a"a a aa&%;a<=. A %n%a<= ! 'a >%!"a"%a Q %'"an! a"a  n"&! ! "!** %n!"n a aa&%;a<=.

1..4.2.2 R 7 08@9:  0Q0 •

T@ 7 /C 7 

N a' Campo de ori5em# %n%a"  a' ! "%0!' a a"%" a a&%a<=# a* %nK"'a<!* !!' *!" "an*K!"%a* na aa&%;a<=. O* a'* ! "%0!' *!"= "** a a"%" a !$n%<= a !*""a ! %nK"'a<=. A %&%;a" %K!"!n!* !!n* a"a * :n%!*# !!9*! a*a" * a&"!* "**# 'a !; ! * a'* ! "%0!' "** : *! !nn"a'  %**%<= a"a * * !!n*. •

OW0/C0

S!  n!d a&  a' ! "%0!' a"a a aa&%;a<= n= !! *!" !'"!0a# %&%;a" j*! ! '"%'!n a"a a !!"'%na<= !*!:$a  *!0'!n !*!a  a'. N= Q **:!& %n%a"  j*! !  '"%'!n na'!n! ' 'a K-"'&a.

E@ Oj*! ! '"%'!n *= 0!"a&'!n! %&%;a* a"a a %n!""!a<= ! a'* ! >%!"a"%a. A >%!"a"%a Q 0!"a&'!n! "!"!*!naa " ' a' ! 1 a"a!"!*# a a"%"  "!**a'!n ! !na* ! %*"%6%<=c " !J!'&# * 5 "%'!%"* a"a!"!* "!"!*!na' !' 0!"a& ' 0" "%n%a&# * 5 *!0%n!* ' *60" ! * d&%'*  a"a!"!* ' " *60".

CONTROLADORIA

93 de 305

,a"a aa&%;a" ! aa&%a" a* ! a" ' !*!* 'n!n!* &-0%*# "!!" a *!0%n! 'an!%"a` a) D!$n%" 3 n* a'*. 6) "a@9&* na a6!&a D%%na"7# na a& * "* a'* ! "!K!"]n%a a'6Q' K"a' 0"aa*. ) O* 3 n* a'* *= ,1# ,2# ,3 ! '"%'!n 5# 5 ! # "!*!%a'!n!. ) In&%" * n* a'* !' ' * a@&0* ! a'. !) C"%a" 'a na !*""a ! %nK"'a<= ! n!n>a !*!* 3 n* a'* ' a"a!":*%a*. K) D!$n%" a* "!0"a* ! aa&%;a<= a"a !*a na !*""a ! %nK"'a<=. A* "!0"a* ! aa&%;a<= a"a a* na* a"a!":*%a* *= a* *!0%n!*` 9 ,1 ` O"%0!' MC8A,9,ROD+ Oj*!  C'"%'!n 5 9 ,2 ` O"%0!' MC8A,9,ROD+ Oj*! 5 C'"%'!n 5 9 ,3 ` O"%0!' MC8A,9,ROD+ Oj*! 1 C'"%'!n  A* na* a"a!":*%a* ,1# ,2 ! ,3 *= %&%;aa* n "!"%n0 ! n &an!a'!n ' a&!" "a a"a!":*%a. •

C79: @

S!  a' ! "%0!' %n%a n '!n n= !*%!" "!!n>% (%n%%a&) ! *! n= !! ""!" n!n>'a aa&%;a<=# a n%<= %n%%a& !"@ *!" a%aa. C' %**# !%a9*!# " !J!'&# a aa&%;a<= a !*a:*%a# a* n!n>' *6*% !n>a *% %n%a na "!'  &%!n!. S! a n%<= %n%%a& n= K" a%aa# * * a&"!* * '!n* *!"= a'&a* na!&!*# n* a%* n!n>' *6*% K% %n%a. A**%'# !J%*! a **%6%&%a! ! a'&a" * !*!* a&"!* !' rO"*r. •

FG8@

S! a aa&%;a<= a"a 'a a"a!":*%a n= !" *!" !!"'%naa &a"a'!n! a a"%" ! ' a' ! "%0!'# !"@ *!" %n%aa 'a K-"'&a# ' a a& a %nK"'a<= ! "%0!' *!"@ !!"'%naa. E*! Q  a*# " !J!'&# an a a"a!":*%a !! *!" '*a " @"%* a'* ! "%0!'. Ca* n"@"%# "!!" na !$n%<= ! K-"'&a* a"a a"a!":*%a* a '!*'a 'an!%"a ! na !$n%<= ! K-"'&a* a"a :n%!*. A n"@"% ! K-"'&a* a"a :n%!*# %&%;a"  a' rFORMULA_ALUE_O8ECTr# ! :  a' rFORMULA_ALUEr a"a a* K-"'&a* a"a a"a!":*%a*# a"a a "an*K!"]n%a  "!*&a a !!"'%na<= ! K-"'&a*. •

8

A >%!"a"%a ! '!n* !*!%$a a%* %nK"'a<!* a a&%a<= !!' !*a"  %**%<= a"a a aa&%;a<=. E' 0!"a&# !*a %nK"'a<= Q a'a%a'!n! !!"'%naa a"aQ* a %n%a<= ! ' a' ! "%0!'. A %&%;a"  % ! aa&%;a<= rna"r  K-"'&a*# n%<!* ! "0"a'a !J!"n ! aa&%;a<=# n= Q n!!**@"%a a %n%a<= ! ' a' ! "%0!'. N!*! a*#  *@"% !! %n%a" aQ a& n:!& ! >%!"a"%a  "!**a'!n ! '!n* a* %nK"'a<!* *= n!!**@"%a* a"a aa&%;a<=. a %n%a<= ! 'a >%!"a"%a Q %'"an! a"a  n"&!  "!** %n!"n a aa&%;a<=.

CONTROLADORIA

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1..4.2.3 D9: 70@7 7 08@9: A !$n%<= !a&>aa a aa&%;a<= ""! ' a aa a* "!0"a* ! aa&%;a<=. A* "!0"a* ! aa&%;a<= !!n!' a !*""a ! %nK"'a<= !  0" ! aa&%;a<=. S= '*a*# " !J!'&# !& a' ! "%0!'# !& "!*&a  a%na'!n a aa&%;a<=# !&a* n%<!* ! K-"'&a*. A-* a !*!%$a<= a* "!0"a* ! aa&%;a<=# * "0"a'a* ! aa&%;a<= *!"= a'a%a'!n! 0!"a*. A-* a !$n%<= a* "!0"a* ! aa&%;a<=# !!9*! a%a" !J&%%a'!n! a aa&%;a<=. A "%a<= a* "!0"a* ! aa&%;a<=# a 0!"a<= * "0"a'a* ! aa&%;a<= ! a a%a<= !$n%%a a aa&%;a<= *= !aa* ! K"a' *!a"aa* " !*!* ! *!0"an
A077 1. N a' rE*""a %nKr# %n%a"  n'! a !*""a ! %nK"'a<=# a"a a a& *! !*!a aa&%;a" a* "!0"a* ! aa&%;a<=. 2. A"%6%" ' 0" ! aa&%;a<=  !*""a ! %nK"'a<=# a $' ! !*a6!&!!" 'a "!K!"]n%a !*!:$a  a&%a<=. 3. ,a"a "%a" a aa&%;a<= a"a a !*""a ! %nK"'a<= ' "!K!"]n%a a 'a aa&%;a<= @ !J%*!n!# %n%a"  n'! a !*""a %nK n a' odelo da estr#t#ra in9o !# n a' odelo do 5r#po de at#alia=o#  n'!  0" ! aa&%;a<=. 4. ,"!**%na" ENTER. A!**a9*! a !&a ! aa&%;a<= a* "!0"a* ! aa&%;a<=. Na !&a ! aa&%;a<=# !nn"a'9*! &%*a* * * :n%!* a !*""a ! %nK"'a<=# a"a * a%* a* "!0"a* ! aa&%;a<= !"= *!" !$n%a*. S!# na "%a<= a aa&%;a<=# n!n>'a "!0"a ! aa&%;a<= a%na K% !$n%a# *!"= "*a* a* a* %nK"'a<!* !J%*!n!* a"a a !$n%<= a !*""a ! %nK"'a<=. 5. ,a"a a!**a"  !a&>! a !$n%<= a aa&%;a<=# *%%na"  "*" n :n%! !*!a ! *!&!%na" a Kn<= ;e&ras para %ndice. ?. E*!%$a" aa "!0"a ! aa&%;a<=. B. A-* a !*!%$a<= ! a* a* "!0"a* ! aa&%;a<= a"a  :n%!# *!&!%na" a Kn<=  Aceitar . A* !*!%$a<!* !K!aa* K"a' "an*K!"%a* ! a"!*!naa* na !&a ! aa&%;a<=. . ,"!!" ' * "* :n%!* a '!*'a 'an!%"a. . A&Q' a* "!0"a* ! aa&%;a<= a"a * :n%!*# !$n!'9*! a'6Q' a* "!0"a* ! aa&%;a<= a"a a* a"a!":*%a*. ,a"a %**# *%%na"  "*" n :n%! !*!a ! *!&!%na" a Kn<= ;e&ras para caracter%stica. A!**a9*!  !a&>! a"a a aa&%;a<= a* "!0"a* ! aa&%;a<= a a"a!":*%a.

N0 D!!9*! !$n%" a* "!0"a* ! aa&%a<= a a"a!":*%a a"a aa :n%!# a"a ! * :n%!* ! %K!"!n!* !!n* **a' *!" aa&%;a*. A* "!0"a* ! aa&%;a<= a* a"a!":*%a* !' *!" %K!"!n!* a"a aa :n%!. 1. D!$n%" aa "!0"a ! aa&%;a<=. 11. A-* !" !$n% a* "!0"a* ! aa&%;a<= a"a * * :n%!* ! a"a!":*%a*# 0"aa" !*a* "!0"a*. 12. !"a" a aa&%;a<= a a"%" a* "!0"a* ! aa&%;a<=. An!* a 0!"a<=# a* a* "!0"a* ! aa&%;a<= *!"= !"%$aa* an * *a* n*%*]n%a*. ,**:!%* %nn*%*]n%a* *!"= "!0%*"aa* !' &0# ! a 0!"a<= *!"@ an!&aa. ,!9*! !J!a" a !"%$a<= a'6Q' *!a"aa'!n!# *!&!%nan9*! a Kn<= Atuali
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S! n= ""!" n!n>' !"" "an! a !"%$a<=# a aa&%;a<= *!"@ 0!"aa. A-* a 0!"a<=# *!"@ !K!aa a *a:a ! ' &0.

IH9J 7. D"an! a !$n%<= a* "!0"a* ! aa&%;a<=# !nn"a'9*!  %**%<= a* *!0%n!* Kn<!*` •

E@ 

,a"a *! !J&%" :n%!* a aa&%;a<= (" !J!'& ' !!n!n!  0" ! aa&%;a<=)# *%%na"  "*" n "!*!% :n%! ! *!&!%na" a Kn<= Processar 34 Eliminar re&ra. A* "!0"a* ! aa&%;a<= a"a  :n%! *!&!%na ! a* a"a!":*%a* !"!n!n!* *!"= !&%'%naa*. •

R8

A Kn<= rR!!"a"r !*@ &%0aa %"!a'!n!  Kn<= ! !&%'%na<=. Ca* a* "!0"a* ! aa&%;a<= a"a ' :n%! !n>a' *% !&%'%naa* " !n0an# !9*! a%a" na'!n! !*! :n%!# *!&!%nan9 a a"%" a &%*a ! :n%!* n= %&%;a*. ,a"a %**# *!&!%na" a Kn<= Processar 34 ;ecuperar . E' 'a an!&a ! %@&0# *!"@ a"!*!naa a &%*a ' * * :n%!*# @ "%aa na !*""a ! %nK"'a<=# "Q' n= %&%;aa na !$n%<= a aa&%;a<=. S!&!%na" * :n%!* ! a%na n= K"a' n*%!"a* na aa&%;a<=. C' Enter #  *@"% "an*K!"! * * :n%!* *!&!%na*. ,"Q'# %* n= "!!"a a* a* "!0"a* ! aa&%;a<= ! K"a' **%!&'!n! !$n%a*. S!"= %aa* *'!n! a* %nK"'a<!*  a' ! "%0!' ! K"a' !*!%$aa* "an! a !$n%<= a !*""a ! %nK"'a<=. •

C 

E*a Kn<= Q n!!**@"%a an *! !*!a !$n%" @"%a* aa&%;a<!* a"a ' :n%!. E*a %'"gn%a *!"@ !J&%aa a"aQ* ! ' !J!'&`

E@ O *@"% !*!a aa&%;a" a an%a! a "!' !' a6!". A an%a! a "!' !' a6!" Q !$n%a ' an%a! a "!' ! a%na n= K% K"n!%a. O "!**a'!n ! "!'  &%!n! aa&%;a  a' ran%a! a "!' !' a6!"r. an ' K"n!%'!n Q !n"a# a an%a! a "!' !' a6!" !! *!" "!;%a. Na !$n%<= a aa&%;a<= !*! "!**a'!n#  *@"% n!!**%a ! 2 "!0"a* ! aa&%;a<= a"a  :n%! ran%a! a "!' !' a6!"r. A "%'!%"a "!0"a !*"!! a aa&%;a<= a"a  !!n rO"!'  &%!n!r. C' %**#  :n%! *!"@ aa&%;a a a"%" ! 'a %nK"'a<= Kn! !*!%a&  '!n (MC8A,9OAUME)# &aa  %**%<= !*!%$a'!n! a"a !*! 6!%. A *!0na "!0"a ! aa&%;a<= !*"!! a "!<= a an%a! a "!' !' a6!" a"aQ* a an%a! K"n!%a a"a  !!n rF"n!%'!nr. ,a"a %**# %a" a "%'!%"a "!0"a ! aa&%;a<= @ !J%*!n! ! '%$a"  !!n ! a %nK"'a<= ! "%0!'.  Ta'6Q' a% a an%a! K"n!%a *!"@ &aa  %**%<= a"a aa&%;a<= !' ' a' !*!%a& (MCLI,S9A,OAUME). U'a !; ! a an%a! a "!' !' a6!" ! a an%a! K"n!%a !!' *!" "!;%a*# a %nK"'a<= *!"@ a"!*!naa ' ' a&" n!0a%.

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A an%a! a "!' !' a6!" !*""aa a"aQ* a "%'!%"a "!0"a ! !"%$a<= *!"@ !n= "!;%a a"aQ* a *!0na "!0"a ! !"%$a<=.

N0  T"aa9*! ! ' a* !*!%a&# n a& a an%a! K"n!%a *!"@ a"!*!naa ' a&" n!0a% a"a a "!<= a an%a! a "!' !' a6!". ,a"a !J"!**a" "a* %K!"!n
1..5

C79J – 08@ 80

,a"a a aa&%;a<= ! :n%!*# '%a* !;!* Q n!!**@"% !$n%" "!0"a* ! aa&%;a<= '&!Ja*. I* %'&%a na !$n%<= ! n%<!* ! !"'%!'  n= !"'%!' a aa&%;a<=. %* ! a !!"'%na<= ! n%<!* !*@ *!%a a !J%0]n%a* '% %!"*a*# "!%*a9*! ! ' '!% h!J:!& a"a a !$n%<=. A aa&%;a<= a* n%<!* *6%%!9*! nK"'! a* a&%a<!*.

A077 S!&!%na" a a&%a<= a"a a a& a* n%<!* !!' *!" aa&%;aa*. W !J%6%a a *:n!*! ! a* a* n%<!* @ !J%*!n!* a"a a a&%a<= *!&!%naa. C 1. ,a"a !$n%" 'a n%<= na# !n"a" n a' otina F ' nd'!" n a"a a n%<=. N0 ,a"a a* n%<!* *ana" K!"!%a* !&a SA,# !*@ "!*!"a ' !!"'%na nn ! n'!*. ," %**# %&%;a" a"a a* *a* n%<!* nd'!"* ! ? a . 2. En"a" ' !J !J&%a% a"a a n%<=. 3. ,a"a 0"aa" ' !J !*"%% a"a a n%<= "!!" a *!0%n! 'an!%"a` a) ,*%%na"  "*" *6"! a n%<=. 6) S!&!%na" a Kn<= Documentaç!o. ,a**a9*! a"a  !%" ! !J* SA,. ) En"a"  !J. ) "aa"  !J. !) &a"  !&a ! *:n!*!. C/7 1. ,a"a '%$a" 'a n%<=# *%%na"  "*" na "!*!%a &%n>a. 2. S!&!%na" a Kn<= -exto de ori&em. O *%*!'a a**a a"a  !%" ! "0"a'a*.

A09: D"an! a !$n%<= a n%<=# Q a"%6: a'a%a'!n! ' n'! a"a a "%na FORM. E*! n'! : ! *!" '%$a. 3. D!$n%" a n%<= ' a aa * !&!'!n* ! %%'a A8A,. W **:!& %&%;a" * * a'* ! "%0!' @&%* a"a  !!n ! K% *!&!%na a"a a "!*!%a "!0"a ! aa&%;a<= ! a"a  a& a n%<= !! *!" @&%a. N0

CONTROLADORIA

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an *! ana&%*a a %*= _UTA8 ' a "an*a<= SM3# 6Q'9*! 'a *:n!*! a* a6!&a* ! "%0!' a'%%a* " !!n. 4. Na !$n%<= ! n%<!*#  "!*&a a !"%$a<= !' ! *!" a"%6: a a' C0di5o de retorno. Cn*%!"a"` •

C-%0 ! "!"n ^  n%<= "!!n>%a

•

C-%0 ! "!"n ^  n%<= n= "!!n>%a

O a' C0di5o de retorno @ !*@ !$n% !' ' nn ! a* ''. 5. "aa" a !$n%<= a n%<=. ?. &a"  !&a ! *:n!*! a* n%<!*.

E@ 7 79: 7 8 79:. O* a*  "!**a'!n ! "!n* ! &%!n! *- !!' *!" aa&%;a* *!  '!n K% "!**a " '&!. A"aQ* ! ' a' ! *a* n '!n# Q **:!& !" *!  "!**a'!n  '!n K% '&!a. FORM MC1_?. IF MC8U\9UALL ^ uCu. RETURNCODE ^ . ELSE. RETURNCODE ^ 4. ENDIF. ENDFORM.

A0 U'a !$n%<= ! n%<= *- ! *!" %&%;aa "an! a aa&%;a<= *! !*%!" a%a. ,a"a a%a" 'a n%<=# "!!" a *!0%n! 'an!%"a` 1. ,*%%na"  "*" *6"! a "!*!%a &%n>a. 2. S!&!%na" a Kn<= %rocessar X Ati&ar . E@ U'a n%<= *- ! *!" !&%'%naa *! n= !*%!" a%a. ,a"a !&%'%na" 'a n%<=# "!!" a *!0%n! 'an!%"a` 1. ,*%%na"  "*" *6"! a "!*!%a &%n>a 2. S!&!%na" a Kn<= %rocessar X >esati&ar . 3. S!&!%na" a Kn<= %rocessar X Eliminar linha. A n%<= Q !&%'%naa.

1..6

FG8@

,a"a a aa&%;a<= ! :n%!*# '%a* !;!* Q n!!**@"% !$n%" "!0"a* ! aa&%;a<= '&!Ja*. I* %'&%a na !$n%<= ! K-"'&a* a"a !!"'%na" * :n%!*. C' a "%a<= ! K-"'&a* !*@ *!%a a !J%0]n%a* '% %!"*a*# Q n!!**@"% ' '!% h!J:!& a"a a !$n%<=. A aa&%;a<= ! K-"'&a* *6%%!9*! nK"'! a* a&%a<!*.

A077

CONTROLADORIA

98 de 305

S!&!%na" a a&%a<= a"a a a& a* K-"'&a* !!' *!" aa&%;aa*. W !J%6%a 'a *:n!*! ! a* a* K-"'&a* @ !J%*!n!* a"a a a&%a<= *!&!%naa. 1. ,a"a !$n%" 'a K-"'&a na# !n"a" n a' rotina F ' nd'!" n a"a a K-"'&a.

N0 ,a"a a* K-"'&a* *ana" K!"!%a* !&a SA,# !*@ "!*!"a ' !!"'%na nn ! n'!*. ," %**# %&%;a" a"a a* K-"'&a* *- nd'!"* ! ? a . 2. En"a" ' !J !J&%a% a"a a K-"'&a. 3. ,a"a 0"aa" ' !J !*"%% a"a a K-"'&a# "!!" a *!0%n! 'an!%"a` a) ,*%%na"  "*" *6"! a K-"'&a. 6) S!&!%na" a Kn<= Documentaç!o. ,a**a9*! a"a  !%" ! !J* SA,. ) En"a"  !J. ) "aa"  !J. !) &a"  *:n!*!. C/7 1. ,a"a '%$a" 'a K-"'&a# *%%na"  "*" *6"! a &%n>a ""!*n!n!. 2. S!&!%na" a Kn<= -exto de ori&em. O *%*!'a a**a a"a  !%" ! "0"a'a*.

A09: D"an! a !$n%<= a K-"'&a# Q a"%6: a'a%a'!n! ' n'! a"a a "%na FORM. E*! n'! : ! *!" '%$a. 3. D!$n%" a K-"'&a ' a aa * !&!'!n* ! %%'a A8A,. W **:!& %&%;a" * * a'* ! "%0!' @&%* a"a  !!n ! K% *!&!%na a"a a "!*!%a "!0"a ! aa&%;a<= ! a"a  a& a K-"'&a !! *!" @&%a. N0 A ana&%*a" a %*= _UTA8 a"aQ* a "an*a<= SM3#  *@"% 6Q' 'a *:n!*! a* a6!&a* ! "%0!' a'%%a* " !!n. 4. A !$n%" K-"'&a* a"a :n%!* ' a!0"%a ! a* n'Q"%a (a!0"%a F# N# ,  )#  *@"% !' ! a"%6%"  "!*&a a !!"'%na<= a K-"'&a a a' Form#laH@al#e. A !$n%" K-"'&a* a"a a"a!":*%a*  :n%!* ' a!0"%a ! a* a&Kan'Q"%a# %&%;a"  a' Form#laH@al#eHb,ect . A"aQ*  a' C0di5o de retorno# Q **:!& !!"'%na" a a&%a! a !!"'%na<= ! a&"!* " '!% a K-"'&a. CnQ'  %&%;a" a !*!%$a<=  -%0 ! "!"n (" !J!'& CLEAR RETURNCODE). O* a'* Form#laH@al#e# Form#laH@al#eHb,ect  ! C0di5o de retorno @ !*= !$n%* !' ' nn ! a* ''. 5. "aa" a !$n%<= a K-"'&a. ?. &a"  *:n!*! a* K-"'&a*.

E@ 7 79: 7 8 HG8@ O *@"% "!!n! !!"'%na" a n"%6%<= 'a"0%na& I a"a  !!n r'!n ! Ka"a'!nr.

CONTROLADORIA

99 de 305

A n"%6%<= 'a"0%na& I Q n*%:a ' 6a*! na %K!"!n
A0 U'a !$n%<= ! K-"'&a *- ! *!" %&%;aa "an! a aa&%;a<= *! !*%!" a%a. ,a"a a%a" 'a K-"'&a# "!!9*! a *!0%n! 'an!%"a` 1. ,*%%na"  "*" *6"! a &%n>a ""!*n!n!. 2. S!&!%na" a Kn<= %rocessar X Ati&ar . E@ U'a K-"'&a *- ! *!" !&%'%naa *! n= !*%!" a%a. ,a"a !&%'%na" 'a K-"'&a# "!!9*! a *!0%n! 'an!%"a` 1. ,*%%na"  "*" *6"! a &%n>a ""!*n!n!. 2. S!&!%na" a Kn<= %rocessar X >esati&ar . 3. S!&!%na" a Kn<= %rocessar X Eliminar linha. A K-"'&a Q !&%'%naa.

1..

M09: 7 08@9:

EJ%*! a **%6%&%a! ! 'n%"%;a" a aa&%;a<= ! a* !*a:*%* a"aQ*  "& ! aa&%;a<=. E*! "& Q "!0%*"a !' Kn<=  *@"% ! a !"a<=. O "& ! aa&%;a<= Q ' %&%@"% a"a a !"%$a<= *!"%" a aa&%;a<=# a 0!"a<= ! !*""a* ! %nK"'a<= ! a* "!0"a* ! aa&%;a<= !$n%a* a"a !*! $'. Enn"a9*!  %**%<= a *%'&a<= a aa&%;a<= a"a a 'n%"%;a<= a aa&%;a<=. A"aQ* a *%'&a<= a aa&%;a<=# Q **:!& !&a6"a" ' ! aa&%;a<= a'6Q' a"a '!n* ! n= a*a"a' n!n>'a aa&%;a<=.

1.! R@0G – @ `Q A* an@&%*!* h!J:!%* **%6%&%a' a "!"!*!na<= ! a"a!":*%a* !' >%!"a"%a* '&%9n:!& !$n%a* !& *@"% ! a a'&a<= * "!*!%* :n%!*. W **:!& '6%na" :n%!* ! !*""a* ! %nK"'a<= %K!"!n!*. C' a* an@&%*!* h!J:!%*  *@"% ! "%a" "!&a-"%* R!" G"%!" ' ' &a7 a"%@!& '% Ka%&'!n!. A* !*""a* ! an@&%*! "!"!*!na' a %n!"Ka! '  R!" G"%!". E*a* !*""a* *= n*%:a* " a"a!":*%a* ! :n%!*. C' 6a*! na* !*""a* ! an@&%*! Q **:!& 'a !$n%<= %n%%a& ! an@&%*!*. A* a"a!":*%a* ! * :n%!* "!!n%* *= *!&!%na* " '!% a Qn%a ,%9U. ,a"a aa !*""a ! %nK"'a<= n%a n *%*!'a *ana" a SA, !J%*! 'a !*""a ! an@&%*!. A !*""a ! %nK"'a<= ! a !*""a ! an@&%*! ""!*n!n! ]'  '!*' n'!.  Ta'6Q' *! 0!"a 'a !*""a ! an@&%*! a"a aa ! *""a ! %nK"'a<= !$n%a !& *@"%. %* ! a"a aa !*""a ! %nK"'a<= !*@ %*n:!& 'a !*""a ! an@&%*! '  '!*' n'!# Q **:!& ana&%*a" Ka%&'!n! a* !*""a* ! %nK"'a<= a"aQ* a* an@&%*!* h!J:!%*.

CONTROLADORIA

100 de 305

1.# C8@0 0f7 7 "0 7 @9: 7 @0G ,a"a n*&a"  n!d ! 'a a"%an!* ! *!&!<= ! "!&a-"%#  *!a# %*a&%;a" * a"g'!"* !$n%* a"a !J!a" ' !!"'%na "!&a-"%# *a" a Kn<= SE3 (E%" A8A,).

1! C89J 7 MM 1!.1 D09: 7 C0 8  Administra=o de materiais  A&alia=o e classifca=o cont$bil  >etermina=o de contas  >etermina=o de contas sem assistente  6'=/  >efnir lanamentos a#tom$ticos " ! T"an*a<!* RM\ – Lan
O9: 8S – Cna6%&%;a<= na  6a&an< 88 – Cn"aa"%a ! "!0%*" ! !*!

UM8 – R!!%aH!*!*a* " "!aa&%a<=  !*! 8S – a"%a<= ! !J%*]n%a* FRL – A%%a! !J!"na FRN – C** '&!'!na"!* a%%a! !J!"na

C0 Cna* ! *a&  !*! (a%) "!&a%naa* %n%%a&'!n! " &a**! ! ** (115) S!"@ a na ! !*!*a ! "!!6!"@  &an
CONTROLADORIA

O9: GR – C'!n*a<= EMHEF

DIF – D%K!"!n
101 de 305

C0 T"an*%-"%a ! 'a!"%a%* EMHEF (a**% 211) – na ! n"aa"%a  *a& ! !*! n &an
D%K!"!n
1!.2 D09: 7 0  0 7 0 (OM?N) E*a "an*a<= a"a'!"%;a " % ! '%'!n * "%Q"%* a"a a !!"'%na<= a na. ,a"a aa % ! '%'!n# % ! !*! !*!%a&# -%0  '%'!n ! -%0 ! n*' Q !$n% *! aa&%;a  n= a an%a! !  a&" na '%'!na<=# a a!%a ! a&"!*. S= !$n%a* a* >a! ! !"a<=. A* >a!* ! !"a<= !*%na'9*!  !!"'%na<= ! na*  >a!* ! &ana' *% "%aa* a'a%a'!n!# %.!# ! !n>a' *% "%aa* !& *%*!'a. A* >a!* ! !"a<= !*= !$n%a* n *%*!'a ! n= !' *!" a&!"aa* !& *@"%. ,a"a aa !"a<= !$n!9*! *! a &a**%$a<= n@6%& K% !"%$aa. S! !*! -%0 !*%!" !$n%#  *%*!'a !"%$a *! 'a na  Ra;=  'a &a**%$a<= n@6%& K% !n"aa na !&a ! %!'# ! "an*K!"! !*!* a* a"a a &%n>a ! &ana!* ! !"a<= a"a a a!%a.

CONTROLADORIA

102 de 305

A a!%a ! na6%&%;a<= a"a a&"!* %n%a a "!0"a ! na6%&%;a<=# ! !J%6! *!'"! a* '!*'a* a"a!":*%a* ! &a**%$a<= n@6%& a"a 'a !!"'%naa "an*a<= '!"%a& (.!J. '%'!n ! '!"a"%a*# !n"aa ! Ka"a*). A a!%a ! na6%&%;a<= Q n!!**@"%a a"a 'a !!"'%na<= ! na* a'@%a. A"aQ* a a"%6%<= ! 'a a!%a ! na6%&%;a<= a ' % ! '%'!n#  *%*!'a !!"'%na a'a%a'!n! a* na*  Ra;= ! *= aa&%;aa* !' n*!i]n%a ! ' '%'!n ! '!"a"%a*. E \ M O ,   G  Y

E08 @ L*O"*,!n*. Cn*%0na<= K"n!. E'6a&a0!' "!.K"n. ,!
CG7 7 0 M%'!n ! '!"a"%a *!' "!K!"]n%a 8 M%'!n ! '!"a"%a " !% F M%'!n ! '!"a"%a a"a a "!' L M%'!n '!"a"%a " na ! "!'!**a \ M%'!n '!"a"%a " n!!**.\an6an (*%n!"n GM) O A&a<= *!"%" ! 'a!"%a& &a  %**%<= G A*! *!"%" ! UM ""%na&H"  'a!"%a&

 A E ,

A ACC AD AS

C8 N!n>' n*' Cn*' I'6%&. O"!' &%!n! ,"!

C 7 O9J T"an*K!"]n%a* a."!n%&%a<.a&!"aa ,"%*!* a"a "Q%* %** Fa"a !'%%a %!' ! &%!n! Fa"a !'%%a %!' ! na*  Ra;=

CONTROLADORIA

A A\O AN8 ANC ANF ANL ANS AN AUD AU\ AUM 82 83 8 8 8DS 8I\ 8IL 8N 8N\ 8O1 8O2 8O3 8SD 8S, 8S 8S 8U 8GS CO1 COC DIF DSA DS\ E\ ES E

C 7 O9J I!' ! &%!n! H-%0 Ra;= !*!%a& D!*!*a*H"!n%'." n*' 'a.n*%0n. Lan
103 de 305

CONTROLADORIA

EIN E\ FR1 FR2 FR3 FR4 FRE FRL FRN A A1 A2 A3 A4 A5 88 \O LU N8 RU +RA +RC +RD +RF +R\ +R, +RT +R IN+ IN\ INS IRE  1E

C 7 O9J Cna ! '"a* Cna ! n"aa"%a ! '"a* C'!n*a<= ! K"!! ,"%*!* ! K"!! C'!n*a<= a a&Kgn!0a ,"%*!* %"!%* a&Kan!0@"%* Cna '"a* ! K"!! A%%a! !J!"na C** '&!'!na"!* a%%a! !J!"na Cna "an*%-"%a Cna* ! a*! a* a*."!n%&%a<= Cna* ! a*! a"a na* ! %'* Cna* ! a*! a"a na* ! !*n Ca*.! a*! Ha*.%K!"!n@ n%%. Lan!a EJ.

104 de 305

CONTROLADORIA

 1O  2E  2O  3E  3O  4E  4O  ?E  ?O  BE  BO  E  O  E  O  IE  IO  ,A  ,A  ,E  ,O  1  2  3  4  5  ?  B      A  8

C 7 O9J w ,". (U.S.)# w (Can.) O!">!a Oj*! w D!!&'!n (U.S.) O!">!a EJ!n*! w D!!&'!n (U.S.) O!">!a Oj*! CFR ,". (U.S.) O!">!a EJ!n*! CFR ,". (U.S.) O!">!a Oj*! A CFR D"%&&%n0 (U.S.) O!">!a EJ!n*! CFR D"%&&%n0 (U.S.) O!">!a Oj*! A Cn*"%n O!">!a EJ!n*! An Cn*"%n O!">!a Oj*! An EJ&"a%n O!">!a EJ!n*! An EJ&"a%n O!">!a Oj*! An Ca%a& D"%&&%n0 O!">!a EJ!n*! 9 Can. Ca%a& D"%&&%n0 O!">!a Oj*! 9Canaa Caa*">! O!">!a EJ!n*! An Caa*">! O!">!a Oj*! An In!"na%na& O!">!a EJ!n*! An In!"na%na& O!">!a Oj*! An ,a7"&& ,a7"&& 8"!n C&!a"%n0 A*'!n ,a7"&& ,a7"&& 8"!n C&!a"%n0 EJ!n*! An ,a7"&& ,a7"&& 8"!n C&!a"%n0 Oj*! An C6a 9 TaJ TaJ &!a"%n0 an Nn9 6%&&%n0` a K" '!n *&% M%*. In'! K" N! ,"$ In!"!** N! EJ!n*! An K" N! ,"$ ,"$ In. M%*. In'! +&%n0 K" N! ,"$ In. In!"!n"! An An K" 6a&an! 86 In!"!* C>a"0! %n  8an T"an*K!"* T"an*K!"* RHIR S>a/ An Aa&%a<= !' '!a !*"an0!%"a C6a TaJ TaJ EJ!n*! An C6a TaJ TaJ S*!n*! "**

105 de 305

CONTROLADORIA

\8S \8S \D8 \D8 \DF \DF \DM \DM \DR \DR \DT \DT \D \D \DG \DG \D \D \ON \TR L\G L\G MA MA NO, OFF O,O ,RD ,R\ ,R\ ,R, ,R, ,R ,R ,R ,R ,RY ST RA, RDF RDF R\A R\A RUE RUE SA\ SA\ SA SA S\E S\T S\

C 7 O9J ,!% !%  H& H&a* a**% *%$ $a< a<= = n n@6 @6%& %& D%K! D%K!""!n<. !n<.g g'6 '6% %   a& a&" " !' a%J a%Ja a !' ME D%K! D%K!""!n% (>%!" !". .6 6! !  **) D%K! D%K!""!n
106 de 305

CONTROLADORIA

107 de 305

C 7 O9J ST ST Lan< Lan! >!! !  TO  TO I'** n 8"a*%& H"an*K!"]n%a UM8 UM8 R!n% !n%'! '!n nH H! !* *!*a !*a " " "!a "!aa a&%a &%a<= <=  UMD UMD D! D!* *!*a !*aH" H"!n !n. .a a "!a "!aa&% a&%a< a<= = (D! (D!& &a) a) UMS UMS T"an* "an*K! K!""]n% ]n%a a !na !na"0 "0  $*a $*a&& (!&.IA) U,F U,F C* C* * ' '&!' &!'!n !n. . ! a% a%*. *.n= n=  &an!a. +1 +1 C&%!n &%!n! ' ' *a& *a&  "!" !" +2 +2 O6"% O6"%0a 0a< <!* !* H H"a "a; ; "!* "!*% %a a&& 195 195 an* an* +3 +3 O6"% O6"%0a 0a< <!* !* H" H"a; a;  "!* "!*% %a a&& q 5 an* S1 S1 F"n! "n!! ! ""!* ' ' *a& *a&  !' Q6% Q6%  S2 C"Q%* q 1 an S\ S\ ,!"a !"a ! !* !*n n  (n (na a6. 6.a a& &"" &:%) A A C' C'!n !n*a *a<= <=  I IA * *" "a a  *6" *6"! ! a%ana' GAN S&%% %%a<= ! ! LH LHC G8G G8G LHC a *&% *&%% %a a<= <=  GI GI Sa: Sa:a a '!" '!"a a. .""!aa !aa&% &%a< a<= = %nha %nha<= <=  GR GR En" En"a aa a ! '!"a '!"a." ."!a !aa a&%a &%a<= <=  %nha<= GIT I' I'* * "!% !%  na na Kn Kn! ! a'& a'&%a %a  GR C'!n* !n*a<= EM EMHEF GRY GRY C' C'!n !n*a *a<= <=  EM9E EM9EF( F(L! L!0 0!" !" 'a!"%a&)(an.) GS8 GS8 DQ DQ6% 6%  ! ! !* !*!* !*a* a*   !* !* n n  LHC LHC GST GST R!n% !n%'! '!n n* * " " %' %'* *  LHC LHC GG GG U%&% U%&%;a ;a<= <=  a a &!" &!"a a ! ! g' g'6% 6%   YS A*! Lan
1# C8 89J 7 7 FI FI 1#.1 1#.1 "0 0  7 A A F F@ @ A a"%an!  % ! an $*a& ! *!" !$n% ' !!n!n!  %n!!n!n!  an. D!!n!n!  an *%0n%$a ! a aa an !' ""!" a&!"a<!* n* !":*. S! K" %n!!n!n! *%0n%$a !# an a an# * !":* *= %0a%*. S!  % ! an $*a& " !!n!n!  an# a aa an# * !":* !!' *!" !$n%*. O an $*a& %n!!n!n!  an a'6Q' ! *!" !$n% ' %n&a a an a&!n@"%  n=. %n&a a an a&!n@"% *%0n%$a ! * !":* ! &an
CONTROLADORIA

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U' an $*a& ! !" an !":* ! &ana. N= Q '% *a !&a* !'"!*a*. N a&# !' *!" *a* 1? !":* (12 "!a%* ! 4 !*!%a%*). ,a"a *a" 'a%* ! 12 !":*# Q "!%* *a"  EJ!n! !n!"a& !n!" a& L!0!". L!0!". O* &ana*. N"'a&'!n!# *-  !": ""!n! $a a6!". N !nan# *! n!!**@"%# @"%* !":* !"= $a" !' a6!". D"an! a "%na ! K!>a'!n# %* !"% "an0!* !!' !*a" a6!" a '!*' !' ( aa& !  an!"%"). ,"an# %* !"% "an0!* !' *!" &ana'!n !"@ *!" K!%a ! K"'a !n"a&%;aa. O K!>a'!n ! a6!""a ! !": ! *!" K!% a n:!& 0!"a&# a n:!& ! % ! na  " %n!"a& ! na*. E' nn '  A"%;a%n " (" ! A"%;a<=)# !9*! a'!na" a* "!*"%<!* a"a &an
1#.2 1#.2 &8 &8 7 7 T@ T@ \ \  A n:!& ! !'"!*a# ! *!" !$n%  0" ! &!"gn%a a"%6%n &%'%!* ! a&"!* " '!n# " &ana! e6"anf ! *!"@ @&%a a"a * * *@"%* ! "%a'9*! 0"* ' a"a!":*%a* !*!%$a* a"a a**%a" a* *@"%* ' 'a%" !"'%**=. ,! *!" %nK"'a !"!na&  a&" a6*&. O *%*!'a n*%!"a  ! K" '!n". '!n".

1#.3 1#.3 P@ P@  7 7 C C0 0  U'a !'"!*a ! "a6a&>a"# 6a*%a'!n!# ' aQ "]* &an* ! na` •

O@ – Q  &an ! na* $%a& a !'"!*a ! ! *!"@ *a na* "an*a<!*  RH3.  T*  T* * &an
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D &8 – ""!*n! a &an ! na*  0" ! !'"!*a* (n*&%a<=). O* &an
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D PQ – *an  a&!"na%! an n'6!"# !9*!# a%na# !$n%" ' " &an ! na* ! a!na * n!!**%a!*  a:*. Ta'6Q' Ta'6Q' !' *!* &an
A !$n%<=  &an ! na*  0" Q @&%a# " !J!'&# an *! !*!a "a6a&>a"# !n" ! ' '!*' 0" ! !'"!*a* * "!*&a* *!"= n*&%a*# ' &an* ! na* %K!"!n!*. O"a a&!"na%a Q !$n%"  '!*' &an !"a%na& a"a * a* !'"!*a* ! %K!"!n%@9&a* n &an ! na* n a:*. A !*ana0!'# n!*! a*# Q !  *@"%# ! n"'a&'!n! !*@ >a6%a '  &an ! na*  a:*# !"@ ! "a6a&>a" '  &an ! na* !"a%na&. O &an ! na*  RH3 *'!n! n!'&a a* na* ana&:%a*. A* na* *%nQ%a* *!"= e!$n%a*f *'!n! a n:!& ! "!&a-"%*. N !nan# Q !*!@!& 'an!" a '!*'a !*""a na !$n%<= * -%0* a* na* a"a Ka%&%a" 'an!n<= ! !J"a<= ! "!&a-"%* (1 – A%# A%# 1.1 – A% C%"&an!# 1.1.1 – D%*n:!&# !.). A "%a<=  &an ! na* **% "]* !aa*`

CONTROLADORIA

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D9: 7 P@ – O &an ! na* Q 'a !n%a! ! nQ' a !*""a ! a* %nK"'a<!* 6@*%a* a* na*  HL (Ra;= !"a&). A >a! !' 4 *%<!* a&Kan'Q"%a*.

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D9: 7 0Q0 – A&Q' a >a!# *!"= !$n%* a !*"%<=# %%'a a"=# a'an> a na (n '@J%' 1 *%<!* a&Kan'Q"%a*)# *! a %n!0"a<= ' CO *!"@ 'ana&  a'@%a. In!0"a<= a'@%a *%0n%$a ! a aa na aa*"aa a"a !*! &an ! na*# *!"@ 0!"aa 'a &a**! ! * "%'@"%a !' CO nK"'! a"a'!"%;a<!* (a a"%" a !"*= 4.?). D!$n!9*! a'6Q' a& *!"@  &an ! na*  0" !  *a* (a%  %na%).

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"8@9:    – an 'a !'"!*a Q %n&aa a ' &an ! na*# a'a%a'!n! a'6Q' Q !$n%  &an ! na*  0" a a& !&a !"!n!. A !$n%<=  &an ! na*  0" Q K!%a a n:!& ! &an ! na*. Ma%* ! ' &an ! na*# "Q'# ! *!" "!K!"!n%a" a ' '!*' &an ! na*  0". A**%'# a* !'"!*a* ' &an ! na* %K!"!n!* !"= *!" n%&%aa* !' ' '!*' 0". ,*!"%"'!n!# *!"= !$n%a* a* na* !*!:$a* ! aa !'"!*a ! a"a aa na# !!"@ *!" !$n%a a na ""!*n!n!  &an ! na*  0" (0" an n'6!").

1#.4 1#.4 C0 C0  C0 C0   O aa*" ! na* n@6!%* *! *6%%! !' %* n:!%*` 0!"a& (>a"9K9an* *!0'!n) ! " !'"!*a ('an79!9*0'!n*). A n:!& 0!"a& !*= a* !$n%<!*  -%0 a na# a'* ! n"&! ( % a na (a"%'n%a& (6a&an! *>!!)  ! "!*&a (,VL *a!'!n)) ! %nK"'a<!* a"a n*&%a<= (na  0" ""!*n!n!)# a !*"%<= a na n* %!"** %%'a* (a !*"%<= a na *!"@ a"!*!naa n %%'a  &0n)# a @"!a Kn%na&# a&a"a* >a!*# !. A* na* ! "!*&a* *!"= ;!"aa* n $na&  an $*a& a"a !!"'%naa* na* (07  80 – &"* a'&a*). A* na* *= !$n%a* a n:!& ! &an ! na* 'a* !' *!" !$n%a* 'a%* ! 'a na. Ta'6Q' Ta'6Q' !!' *!" !$n%a* a* *%n0 !7 (>a! ! !$n! * "%Q"%* n!!**@"%* a"a !K!a" ' &ana! na %!n%$a<= ! aa "!0%*"` &a& ""!n7 (*'a-"% ! * * 'nan!* n!"%* a"a a '!a &a& # '!a 1# (*'a-"%* * &an'a a'a""a<= !& RH3 !n"!  an%n0 &!" !  *@"%. W a!na* 'a

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%nK"'a<= a"a n"&! !**a& a !'"!*a. O @7 008 8 !$n!  &a7 a !&a ! !n"aa ! a* (a%* a'* *!"= a"!*!na*# ! "!!n>%'!n 6"%0a-"% ! * *"%'%*). S!' a !$n%<= a na a n:!& ! !'"!*a# n= *!"@ **:!& 0!"a" &anaf  &ana a**%a 'a &a**! ! * "%'@"%a !' CO#  RH3 %"@ 6"%0a" ! *!a %nK"'a  6! ! * ! *!"@  &!"  *. Da '!*'a K"'a# a* "!!%a* ! a'6Q' !"= "!h!J !' CO (,"$a6%&%7 Ana&7*%*  ,"$ C!n!") !"= &a**!* ! ** a**%aa*. U' !n" ! * *'!n! ! "!!6!" &an
1#.5 1#.5 &8 &8 7 C0 C0 (A (A80 80 &8 &8) ) A* na* n@6!%* *= &a**%$aa* !' 0"* ! !$n!'# !n"! "a* %*a*#  %n!"a& ! n'!"a<= @&% (a%* $J# 'a!"%a%*# a%Ja# &"* ! !"a*# !.). A !$n%<= * 0"* Q K!%a !& *@"%. Na !$n%<= * %n!"a&* ! n'!"a<= Q %'"an! "!*!"a" ' %n!"a& a"a a* &a**!* ! ** *!n@"%* ! naa 'a%* *=  ! Tcontas cont$beisV  @&%a*  @&%a* a!na* !' CO a"a an@&%*!* ! ** ! !# "an# n= *= aa*"aa* !' FI. A n:!& "!a&# a* na* n@6!%* ! ]' "!h!J !' CO *= a* na* ! !*!*a* ! "!!%a*. Ta* Ta* a* na*# %n&*%! a"%'n%a%*# !"= !" "!h!J !' ,"$ C!n!" An%n0. S- !# n!*! a*# * &anaa *6"!*%<= * %n!"a&* !n"! * %!"** 0"*# %* n= Q "!'!na# a"a Ka%&%a" a %!n%$a<= ! 'a na !& *! -%0 (%!n%$a"  0" a na` a%# a**%# !.). E a%na# " !*!* ! 0!"a<= ! "!&a-"%* ("%a" !*""a<= a* na*). O 0" a'6Q' !!"'%na  &a7 a !&a ! aa*"a'!n a na na !'"!*a (@7 008 8) "an# !! *!" !$n% a n:!& 0!"a&  aa*" ! &an ! na*. EJ%*!' 0"* a"!* "!!$n%* n RH3.

CONTROLADORIA

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1#.6 C89J 7  7 0@ (F@7 S008) D!n"  RH3 !J%*!' @"%* &0a"!* n! *! !' !$n%" * &a7* a* !&a* nK"'! a* n!!**%a!* !*!:$a* a !'"!*a a"%an * a'* ! *!"= !J%6%* ! * a'* ! !"= *!" a&!"a* %na&  6"%0a"%a'!n!. ,a"a aa ' * a'* ! K"a' "!!$n%* a"a !J%6%<= !' 'a !&a  *@"% !"@ %;!" *! !*!a *"%'%" (*"!**)# !"'%%" a&!"a<= (%na& !n"7)# 6"%0a"  "!!n>%'!n ("!%"! !n"7)  a!na* !J%6%" (%*&a7). D!$n%" ' a' a!na* ' %*&a7 *- !' *!n% *! a !&! !*%!" !$n% ' a&" !Ka&.#  ! ! *!" K!% ! %!"*a* K"'a* !n"  SA, (" !J!'&` na "$&!  *@"%). N !nan# '!*' !*an *"%'% ' a' ! !" a&"!* !Ka& a**%a* a !&! ! !*!* a&"!* *!"= n*%!"a* ' @&%* na* !&a* ! !n"aa ! a* %n!!n!n!'!n! ! *a !J%6%<=  n=. E' a&0'a* *%a<!*# !*!* a"g'!"* !!' *!" !$n%* a n:!& ! 0" ! a'* (!J!'&` %n!"!* a&&a%n %n%a"# %n!"!* 7&!# % n!"!* a&&a%n !7 a!). A**%' '  *a* $!& ! *!" !$n% a n:!& ! 0" ! na*# a'6Q' ! *!" !$n% a n:!& ! "an*a<=. O RH3 %"@ !"%$a" a'6a* a* n$0"a<!* "!*!%an a *!0%n! "%"%a!` (S"!**# D%*&a7# R!!"! En"7# O%na& En"7). A !$n%<= ! *"!** ! "!%"! !n"7 a"a ' '!*' a' 0!"a" nh% !# "an# 'a '!n*a0!' ! !"". A n:!& ! "an*a<=# a* a"a!":*%a* * a'* *= !$n%a* n IM H !n!"a& S!%n0* H F%!& D%*&a7 C>a"a!"%*%*. E' FI# a !n"aa * '!n* (&an!' a '!*'a K"'a. ,a"a * '!n* * "a;!* aJ%&%a"!* (S69&!0!")# *!"= *aa* a* !$n%<!* a"%6:a*  na ! n%&%a<=  "a;= 0!"a&.

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F7  D C 21 31 22 32

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M0  D C  

CONTROLADORIA

112 de 305

P0  P7: C@0  D C  1 

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1#. "9: @ A a"%" a !"*= 4.? Q **:!& !J!a" 'a%* ! 'a !"*= ("!&!a*!) ! a"%a<= a"%6%n a a"%a<= a na* n@6!%* %K!"!n!*  * '!*'a* na*. ,! *!" a"%6: ' 'Q ! @&& %K!"!n! a"a aa % ! aJa.

1#.! F@ S000 " ,a"a n*&%a<= ! %nK"'a<!*# !' *!" !$n%a* %K!"!n!* !"*!* ! K"'a a a"'a;!na" a* !' a"a&!& a* a* "!a%* a"a $n* ! *%'&a<=# &an!a'!n# '!&>"%a*# !. A* !"*!* ! Cn*&%a<= *= n*%:a* !&a '6%na<= ! %!"*a* !"*!* ! %!"*a* @"!a*` !n"aa ! a*# aJa* ! %'**# 'Q* ! "an*&a%n. U*an %K!"!n!* !"*!*# Q **:!& 0!"a" %K!"!n!* $nan%a& *a!'!n n*&%a* a"a a* '!*'a* !'"!*a* ! *690"*. E*!* *a!'!n* !' *!" %K!"!n!* n ! %; "!*!% a* *!* "!&a-"%* !  * ! 'Q* %na%*# 'a* !' *%'&an!a'!n! *!" 6a*!a* !' !$n%<!* 'n* !' *69a"!a*. ,a"a !%a" "!ngn%a* na* !$n%<!* 'n*# a&0n* a* (a"%&a"'!n! a* ! a6!&a* ! "!&a-"%* ! a"g'!"* ! n"&!) *= a"'a;!na* !' !"*!* !*!:$a* (a%* ' !"*!* ! aJa ! g'6% ! !"*!* ! 'Q* ! "an*&a%n). A* !"*!* !*!:$a* a *!"!' *aa* *= a**%aa* "an! a 'an!n<= a !"*= ! n*&%a<=. A F%nan%a& *a!'!n !"*%n !$n! a* !*""a*  8a&an!!#  *!a# a !*""a "a%%na&  &an ! na* a"a  8"a*%&. E*a !*""a ! !*a" %n&aa a ' &an ! na* !*!%a&# a &an ! na*  0" ! !'"!*a  *%'&!*'!n! *!' 'a a**%a<= !*!:$a. A-* a *!&!<= a !"*=#  *%*!'a %"@ !J%6%" 'a an!&a  n! !"@ *!" *!&!%naa a "a<= a"a 'a na %n%%a& a"%'n%a&  ! "!*&a  a"a 'a /"&%*  a* a* na*. ,a"a aa !"*=# *= !$n%* * $nan%a& *a!'!n %!' ! ""!*n! a aa 'a a* *6%%*%<!* na !*""a  &an!!. O d&%' n%!& !*a !*""a !"= * 0"* ! na*  !!"'%na"# %"!a'!n!# a%* na* !!"= *!" !J%6%a* *!0n !!"'%an* "%Q"%*. A&!"na%a'!n!# a d&%' n:!& a'6Q' !' *!" !$n%* %n!"a& ! @"!a* Kn%na%* E**a !*""a  6a&an< H LH, !"@ !n= *!" a'6Q' %&%;aa !&* "!&a-"%*  6a&an<  *%*!'a ! %nK"'a<= a* na*  Ra;=. O $nan%a& *a!'!n %!' Q Kna'!na& a"a  *%*!'a ! n*&%a<= (!n"aa ! a*# &an
CONTROLADORIA

113 de 305

1#.# R: A8@ (S87 L7) O RH3 "a6a&>a '  n!% ! *69&!0!" (*6*%%a"7 &!0!") a"a &%!n!*# K"n!!"!* ! a% $J. ,a"a n%&%a<= '  HL (Ra;= !"a&) Q "!%* !$n%" na* ! n%&%a<= ! ""!*n!' a* *a&* a'&a* a* na* ! &%!n!*# K"n!!"!* ! a%* $J* n HL. U' na ! n%&%a<= (R!n%&%a%n An) ! *!"  % (D) &%!n!* ! (\) K"n!!"!* ! (A) a%. O Ma!"%a& L!0!" n= Q n*%!"a n!%a&'!n! ' ' S69L!0!" a"a  RH3# 'a* !' a '!*'a a"a!":*%a. N !nan# * * &an
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2% P0 D 7 FI 2%.1 P0 ] – C 7 L90 A* ,*%n0 \!7 *= a* >a!* ! &ana! ! &an
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CRP

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C,t%i&i% C(stei #&($ de C%i$% Previst  re%&i%d

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116 de 305

PLANO MESTRE DE PRODUÇÃO (MPS) •

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PLANE=AMENTO DAS NECESSIDADES DE MATERIAL (MRP) •

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PLANE=AMENTO DAS NECESSIDADES DE CAPACIDADES (CRP) •

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Caa%a!* * !n"*

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21.3.1

I77  Q@ @

": B@87 (L ) – !$n!  *a* a !"*=` &%6!"aa  n=. E*! ha0 !"'%! 6&!a" a a&!"a<= * a&"!* &an!a* a"a !*a !"*=#  *!a#  &an $a n0!&a. E*! ha0 *- %nh!n%a n &an!a'!n ! "!n* %n!"na* ! "!* *!  &an!a'!n %n!0"a ' !n" ! * !*%!" a%a (%n%a" a% a"a !*a '!*'a !"*=) ! a* "!n* ! "!* aK!a* K"!' %n!0"a*. N= !' n!n>' !K!% a"a  &an!a'!n 0&6a& (!"a&&) ! "!n* %n!"na* ! "!* '!*' *!  &an!a'!n %n!0"a !*%!" a%. I09: P@V0 (P@ 70 00/@ 0 870) – !!"'%na *!  &an!a'!n ! C!n"* ! C**  ,"!*** E'"!*a"%a%* !! *!" "an*K!"% a"a "* 'n!n!* (a%* ' S!%a& ,"*! L!0!"  C!n" ! L") ! *! !!' *!" 0"aaa* a"%a* %n%%a%*a"a aa a&!"a<= n* a* &an!a*. E*! ha0 *'!n! ! *!" a&!"a an!* ! %n%%a"  &an!a'!n. S! @ !J%*%"!' a* &an!a*# a a&!"a<= *'!n! ! *!" K!%a a"aQ* a Kn<= A0 I09: n '!n ! &an!a'!n. E*a Kn<= Ka; ' ! * * "!0%*"* ! &an!a'!n %*n:!%* a"a 'a P"!a ! Cna6%&%a! ! C**H!"*=HAn $*a& *!a' &an
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117 de 305

&an!a'!n %n!0"a !*%!" a% ! a* "!n* ! "!* aK!a* *= &an!a* ! K"'a %n!0"aa.

21.3.2

I77  Q@ 7 @V0

C0 7 T 7 C\ (E 0 0)  – >a!* *6"! a a& *! !*!a a"'a;!na" a* aJa* n *%*!'a. ,! *!" *aa a"a !$n%" a aJa ! '"a 6an@"%a# a aJa ! !na 6an@"%a  a aJa 'Q%a a"a n!"*= ! a&"!* !' '!a !*"an0!%"a. A aJa 'Q%a ! *!" *aa a"a n!"*=# ! a* aJa* ! '"a ! !na a"a a&"%;a<= ! 'nan! !' '!a !*"an0!%"a. P@V0 7 7  V0 07  C0 7 C80 – %n%a *!  &an!a'!n a* "!n* %n!"na* ! * !&!'!n* ,E, n!*a !"*= *!"@ %n!0"a '  &an!a'!n ! !n"* ! *  "!*** A8C. I* *%0n%$a ! n &an!a'!n ! !n"aa ! a%%a!* a"a 'a "!' %n!"na  !&!'!n ,E, %n!0"a# a* a%%a!* "0"a'aa* *= &an' " % ! "!'. ,a"a a%a" a %n!0"a<=# *!&!%na" a <= eP@V0 I07f n aa*"  % ! "!'  n !"$&  "!. N= Q !"'%% !J!a"  *!% n%@"% a"a "!n* % n!"na*  !&!'!n* ,E, %n!0"a*.

D0 "@ ("@8 70)  – !!"'%na a aJa %@"%a ! g'6% a a&%a" a"a a n!"*= ! '!a*. S! K" %nK"'aa 'a aa#  *%*!'a *a a aJa !*! %a a"a * * !":*. Ca* n"@"%# a n!"*= *!"@ K!%a !": a !":. O *%*!'a a**'! a aa  "%'!%" %a  !": n*%!"an a* ha<!* a aJa ! g'6% !n" ! ' an $*a&. ":  AIA (A@9: I70 7 A077) (" H 70 00 @@0 H -007 7/V0 @) – !"*= a a& * "!<* a* a%%a!* !$n%* a"a * %* ! a%%a!* *!"= n*%!"a* na aa&%a<= a* !n"aa* ! a%%a!* a"a a* "!n* ! !&!'!n* ,E,# *!  &an!a'!n !*!* n= K"!' %n!0"a*. O a&" a"= Q a !"*= .

21.3.3

I77  D09: 7 TH

TH P80 I00 (P8@ 00 00 ) 9 n"&a *! *!"= 0"aaa* a"%Ka* a"a&!&a*. O %n%a" ATIO *- Q @&% a"a a"%Ka* %n!"na* !!"'%naa* 'ana&'!n!. N!*! a*# Q a&&aa 'a a"%Ka "a'!n! %!"a%a a&Q' a a"%Ka "!*&a  &an!a'!n (" !J!'&# a"aQ* a '%*"a !n"! a"%Ka* %n!"na* %!"a%a* ! 'ana&'!n! !$n%a*). Na !!"'%na<= !*a a"%Ka#  *%*!'a !*n*%!"a a* a"%Ka* !$n%a* 'ana&'!n!. E*a Kn%na&%a! Q %n!"!**an! a"a ana&%*a" a %nh]n%a a !!"'%na<= 'ana& ! a"%Ka* an!*  @&& a'@%. ,a"a a a&"%;a<= a* an%a!* ! a%%a! a* a&a<!* "!a%* *!"= *!'"! %&%;aa* a* a"%Ka* "!*&an!  &an!a'!n# !*! ! n= !n>a *% a%aa a "!aa&%a<= a* a%%a!* "!a%*. P 7 D09: 7 0H (M07 H @8@0 @7/08@ 00 ) –  "!** a"a a !!"'%na<= ! a"%Ka* &an!aa* ! "!a%* Q !$n% *!a"aa'!n! *!n  "!a& !$n% *'!n! a"a a !"*= . O<!* %*n:!%*` •

PG7 – @&& !K!a !": a !":. N a* ! "* ' *a;na&%a!# ! "!*&a" !' 0"an!* *%&a<!* n* a&"!* a* a"%Ka* a &n0  !J!":%.

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MX7 – %%! * ** a%* ! * * !":* !& a& a* a%%a!* ! * * !":* a"a aa % ! a%%a! !nn"an ' a&" 'Q% a**'% a"a * * !":* n*%!"a* n @&&.

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A88@7  – *- Q **:!& a"a  @&& a a"%Ka "!a&. S!'!&>an!  'Q%a *- ! n*%!"a  :n%%*  !J!":%* aQ  !": ""!n! ! n=   !J!":%. O *%*!'a "!%a * * 6!* !n&%* a"a !K!a" na aa&%a<=. N!*! a*# * * !":* "!%*a' $a" !*6&!a* a"a "!!6!" &an
"0 7 @9:  @V0 7 8 – !*!'a ! @&& ! ** a"a !!"'%na<=  "!< * "!"**. R@9:  0H  (R@80 70 (H @80 08@ 00 0  08@ 00 )) – *'!n! a"a a !"*=  – "!a&. O<!* %*n:!%*` •

% – n!n>'a "!aa&%a<= *!"@ !K!aa !"'an!!n  a&" a a"%Ka &an!aa.

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1 – "!aa&%a<= ' !"a<= "-"%a. O *%*!'a 'anQ' a* a&a<!* "%0%na%* ' a"%Ka* &an!aa* ! &an
2 – R!a&%a<= !' !"a<= "%0%na& –  *%*!'a '%$a a a&a<= "%0%na& !*n!n  !*% "!a&H&an!a. E8 7 @0 (C** ! ,"<= l C** a'%n%*"a%* l C** ! !na*) (C0 0 @80 H 0 0 @00) A !"*= !"'%! "%a" ' a0"a'!n %n!!n!n! ! a* "!a%* ! &an!a*. O* a* a !"*= 'a%* "@!&  &an!a'!n n"'a&'!n! *= 0"aa* na !"*= . O* a* a% %nK"'a* n*%!' a 6a*! a"a @&& ! "!<* &an!a* a"a %* ! a%%a!* ! !!"'%na a"%Ka* !&* a%* a* a%%a!* *!"= a&aa* a n:!& "!a&. A !"*= a'6Q' a"'a;!na * &anan ' "!< ! "an*K!"]n%a ("an*K!" "%!)# !!' *!" !$n%a* !"*!* "!a%* a"a&!&a* a &a a* !"*= !"a%na&  a"a a* %K!"!n!* a&"%;a<!*. A !"*= !"a%na& Q a!&a ! "!"!*!na a !"*= "%n%a& !' CO# ! "!"!*!na %*= "%n%a& ! n"&a"%a ! Q a dn%a !"*= n! a* "an*a<!* !n&!n a&a<!* ! a%%a!* *= a"'a;!naa*. ,!"'%! a !$n%<= ! aQ a* !"*!* a%%na%* a"a a"'a;!na'!n ! a&"%;a<!* !' a"a&!&. A* !"*!* !' *!" a**%aa* a 0" ! a"%;a<= "!0%*"%n0 a%* * *@"%* ! !"= Ka;!" ! %* ! &an!a'!n*. A !$n%<= ! !"*= Q 0!nQ"%a a"a CO !"'%%n a %n!0"%a! * a* an *! "a6a&>a ' %K!"!n!* a&%a<!* (O!">!a C* Cn"&&%n0 ! CO9,A) – &an!a'!n %n!0"a. N !nan# a n$0"a<= a !"*= Q !*!:$a a"a aa 'n!n!# ,A# ,CA# OCC# a"a aa P"!a ! R!*&a# P"!a ! Cna6%&%a! ! C** ! an $*a&. O nd'!" ! !"*!* Q# "a%a'!n!# %&%'%a. (a' ' 3 *%<!* a&Kan'Q"%a*). •

A !"*=  Q a'a%a'!n! "%aa na "%a<= ! 'a P"!a ! Cna6%&%a! ! C** ! a&! " %n an* $*a%*. ,a"a &ana" ' a !"*= . S!'"! ! *! !*!a 0a"a" ' &an!a'!n# %a9*! a !"*=  a"a 'a "a* !"*= ! n%na "a6a&>an ' a !"*= .

21.3.4

": D@0

an !*%!" "a6a&>an '  A8C !*a:*%# 6"%0a"%a'!n! !!"@ *!" "%aa 'a !"*= !&a a"a a"'a;!na" * &anan '  A8C %n!0"a# a* !"*!*

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!&a !' *!" !$n%a* 'a* * a* !"= *!" 0"aa* na !"*= !"a%na& ! %a* a"a a !"*= !&a. E*a n$0"a<= Q !$n%a a"a a !"*=. ,a"a aa "an*a<= !! *!" %nK"'a *! * a* *!"= 0"aa* "%'!%"a'!n! na !"*= !"a%na& ! !%* "!a**a* a"a a !&a  *! *'!n! *!"= 0"aa* na !"*= !&a. A !"*= !&a *!"@ '!&>" !a&>aa n *!% A8C.

21.3.5

"J  @9J

D!!' *!" "%aa* !"*!* a%%na%* a"a a* aa&%a<!* a"a&!&a* !' CO !$n%n a %*= ! aa&%a<= " @"!a ! na6%&%a! ! **. S! * "!<* %n!"n* n= !*%"!' a%* *a9*! a !"*= rr !' aa&%a<= &!0a&. S!  *@"% %&%;a "!<* %n!"n* ! * "%*'a* ! aa&%a<=  !n" ! &" *! "na' !!"'%nan!* a"a  n"&&%n0# Q **:!&` •

!J!a" !"*!* "!a%* a"a&!&a* !' @"%a* aa&%a<!*#

•

!!"%'na"# a"a a !"*= "!a& !"a%a rr# ! aa&%a<= 6!"@ ' a!& !!"'%nan! a"a CO#  *!a# !  &an!a'!n# a !!"'%na<= a* a"%Ka* a"a a%%a!* 6!' ' 'a"a<!* &an 9 "!a& ! an@&%*!* ! !*% *! 6a*!%a' n!*a aa&%a<=.

A* <!* !!' *!" !K!aa* ! K"'a n*%*!n! !' "!&a<= * <!* n !"$& ! '!a ! aa&%a<=. N g'6% a a%a<=# !"%$a9*! !*a n*%*]n%a. W n!!**@"% !J!a" a aa&%a<= &!0a&  na !"*= !"a%a  !' 'a "a !"*= "!a&.

21.4 A@9: P@@ / P9 7 0H_ U*an "!< %n!"n (T"an*K!" ,"%!)# Q **:!& "an*K!"%" ! '!n*a" K"n!%'!n* ! '!"a"%a* !n"! a* n%a!* "0an%;a%na%* (!'"!*a*# !n"*  !n"* ! &") a"aQ* ! 'Q* ! aa&%a<!* !' a"a&!& !n" ! ' 0" ""a%. A"aQ*  ,"!< "!< %n!"' Q **:!& a&"%;a" a* "an*K!"]n%a* !n"! n%a!* "0an%;a%na%* ! a" ' "]* %K!"!n!* "%Q"%*`

C0X @ – aa&%a<=#  n ! %*a ":%# * K"n!%'!n* !K!a* !n"! !'"!*a* $&%aa* ' an'%a ":%a# ! a" ' a* 6"%0a<!* &!0a%* ! "!*a<= ! na*. C80 7 789: – '!n*a" a"a&!&a'!n! !*!* K"n!%'!n* !n"  0" ! !'"!*a* !' ** ! "<=  0"# !%an ! ]!' "%0!' a &"* !n"! a* !'"!*a*. P@ 7 A@9: '!n*a" a%%na&'!n! !*!* K"n!%'!n* ' aa&%a<!* 0!"!n%a%*  n ! %*a a na6%&%a! ! !n" ! *. U' !"$& ! aa&%a<= Q 'a '6%na<= a !Kn%<= a '!a (! ! *!" a  0"# a a !'"!*a#  "a) ! a !$n%<=  'Q ! a&"%;a<= (" 0"# !n" ! &"  a&"%;a<= &!0a&). ,a"a "a6a&>a" ' ,"!<* In!"n# "an# Q "!%* !*!%$a"# n* !"$* ! aa&%a<= H '!a# a%* a* aa&%;a<!* !!"= *!" *aa* a"a 0!"!n%a'!n !' a"a&!& !n" ! CO ! a**%a" !*!* !"$*  ACC Ka;!n a* n$0"a<!* n!!**@"%a* a aa a&%a<=. D n ! %*a ! !n" ! &"# * "!<* %n!"n* *=# a'a%a'!n!# *!&!%na* a"a '%'!na<!* ! 'a!"%a& !n"! !n"* ! &" ! aa"!!' ' "!!%a* %n!"na* ! ** %n!"n* !' ,CA. N!*! a*# 'a "!%*%<= ! 'a!"%a& !n"! !n"* ! &" %K!"!n!* Q %*a ' 'a !na !' ,CA# !nan Q ' &an
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0"aaa* a* "a* a* %*!*. E' CO# Q "!%* !$n%" a& a* %*!* *!"@ a "%n%a& (!"*= ) ! !9*!# %na&'!n!# !$n%" "a* !"*!* a"a 0"aa" a* "a* %*!*.

21.4.1

P@ 7 @9:  7 7

N !"$& ! '!a ! aa&%a<= !!"'%na9*! ! "%*'a* ! aa&%a<= !!' *!" !J!a*. O !"$& ! '!a ! aa&%a<= *- Q n!!**@"% a* *! "!!na !J!a" a"a&!&a'!n! %!"*a* aa&%a<!* n *%*!'a. O !"$& !$n! a* '6%na<!* !*!aa* ! '!a* ! aa&%a<!* ! *! !*!a !J!a". C' !J!'& !J!a"9*!9%a' * *!0%n!* "%*'a* ! aa&%a<=` •

M!a a !'"!*a (1) !' aa&%a<= &!0a& ()

•

M!a  0" ! !'"!*a* (3) !' aa&%a<=  0" ! !'"!*a* (1)

•

M!a a !'"!*a (1) !' aa&%a<= ! !n" ! &" (2)

A* "!0"a* *!0%n!* !!' *!" n*%!"aa* na aa&%;a<=  !"$& ! '!a ! aa&%a<= ! *= !"%$aa* na a%a<= ! aa !"$& na @"!a ! na6%&%a! ! *` •

S= !"'%%* aQ "]* "%*'a* ! aa&%a<= *!n ! a !J!<= a '!a a !'"!*a !' aa&%a<= &!0a& Q 6"%0a-"%a. Da* !*a* aa&%a<!* !!' *a" a '!*'a '!a. an * !'a%*# "!&a%a'!n!  aa&%a<=# Q **:!& *!&!%na" !n"! aa&%a<=  0" ! !'"!*a* (1) ! aa&%a<=  !n" ! &" (2) !# "!&a%a'!n!  '!a# !J%*! a *!&!<= !n"! '!a a !'"!*a (1) ! (1) '!a  0" ! !'"!*a* (3).

•  T* * "%*'a* ! aa&%a<= !!' *!" a'6Q' !J!a*# "!*!%a'!n!# n &!0!" !

'a!"%a&. •

S- Q **:!& !J!a" 'a aa&%a<= ! !n" ! &" an a na6%&%a! ! !n" ! * !*%!" !' Kn%na'!n.

O !"$& ! '!a ! aa&%a<= *- ! *!" a&!"a *! a%na n= %!" *% a"%6%# n!' !*!a a%# na @"!a ! na6%&%a! ! *.

P@ M c A b PCA N. M7 A@9:  E'"!* &!0a& a 1 E'"!* !n" ! a &"

21.4.2

D9J / 7 @9:

,!' *!" !n'%na<!* "-"%a* a"a * "%*'a* ! aa&%a<=. E*a* !n'%na<!* aa"!!'# na* a&%a<!*# " !J!'&# n *%*!'a ! %nK"'a<=  !' * a*  &!0!" ! 'a!"%a%*. N *ana"#  "%*'a ! aa&%a<= 11 Q !n'%na moeda de contabilia=o a&alia=o do 5r#po de empresas # !' a'* 'a%* !!n*# Empr.(N). E*a !n'%na<= !! *!" a*aa !' Kn<= ! aa !'"!*a. N a* ! n= aa&%;a" a&!" !n'%na<= "-"%a#  *%*!'a %&%;a a* !n'%na<!* *ana" SA,. A* !n'%na<!* a"a "* %%'a* !' *!" aa&%;aa* n* "!*!%* %%'a* ! a!**.

21.4.3 T 7 @7 7 0  0 7 7   7 @9: ,a"a aa % ! &!0!" ! 'a!"%a%* !$n% !!' *!" !*!%$a* * %* ! '!a* ! *!"= *aa* n &!0!" ! 'a!"%a%*. ,! *!" !$n% ! *!"= *aa* a* '!a* !$n%a* a"a a na6%&%a! $nan!%"a# a* '!a* !$n%a* a"a CO  'a "a !$n%<= !*!%$aa 'ana&!'!n!. D!$n%" a* '!a* na 'a&%a! %n%%a&. An!* a n!"*= * a* a"a  !n"aa !' "<=# !"%$a"9*! ! ! a* <!* ! '!a na na6%&%a! $nan!%"a  !"$& ! '!a ! ! aa&%a<= ! n &!0!" ! 'a!"%a%* !*=

CONTROLADORIA

121 de 305

""!a*. D!%* a !n"aa !' "<=# n= *!"@ **:!& n!n>'a '%$a<= a* '!a*# * %* ! '!a* ! * %* ! &!0!" ! 'a!"%a%*. N !"$& ! '!a ! ! aa&%a<=# !9*! !J%6%" %* ! '!a* ! !"!n!' a 'a !!"'%naa @"!a ! na6%&%a! ! **. ,a"a a**!0"a"  a!** %"! * %nK"'a<!* *6"! * 'n!n!* A'%n%*"a<= ! 'a!"%a%*# Cna6%&%a! $nan!%"a ! Cn"&&%n0# !*!%$a" a '!a  0" ! !'"!*a* ' '!a a @"!a ! na6%&%a! ! **. ,*!"%"'!n!# * %* ! &!0!" *= %n&a* * @"!a* ! aa&%a<= ! ""!*n!' a !n"*.

21.4.4

C0 7 9: 7 7H9 7 @9:

D!!' *!" !$n%a* a* na* ! "!*&a a"a  &an
21.4.5

C89J @  709: 7 9

O !"' "!< %n!"n Q *a a"a !*"!!"  @&& ! "!<* a"a '%'!na<!* %n!"na* ! '!"a"%a* !n"! !n"* ! &". Cn%<!* *= * a*** %n%%a%* a"a !!"'%na<=  "!< %n!"n. an ""! 'a '%'!na<= !n"! %* !n"*#  "!< ! !!n!" ! ' nd'!" ! Ka"!*# a%* '  'a!"%a& !n&%#  !n" !'%**"#  !n" ! &"#  !n" ! &" a"!%"# !. A %nK"'a<!* !*!* Ka"!* a"%@!%* Q 0"aaa n "!0%*" '!*"! na K"'a ! "!0%*"* ! n%<!*. N "!0%*" ! n%<=#  "!< %n!"n ! *!" !$n% ' ' a&" $J  ' !"!na& ! a"Q*%'  "!<=. A *!0%" *!"= !$n%* * a*** n!!**@"%* a"a !$n%" "!<* %n!"n*. A !$n%<= * "!< Q K!%a n C*'%;%n0. 1. T@ 7 C79J D!$n%" a* a6!&a* ! n%<!* a *!"!' *aa* a"a a"'a;!na* * "!0%*"* ! n%<!* a"a aa % ! n%<=. 2. Sd_ 7 A D!$n%" a* *!i]n%a* ! a!** a *!" *aa a"a !*%*a" * "!0%*"* @&%* (!*"aQ0%a ! !*%*a). 3. T 7 C79J D!$n%" * %* ! n%<= a"a * * !&!'!n* ! "!%$a<= ('nan!* $J*# 'a"* ! 'a"/n*) ! ""!' na* *a* n!0%a<!* %@"%a*. Na na6%&%a! ! !n" ! &"# 'a % ! n%<= "!"!*!na ' 'n!n! ! ' "!< %n!"n. ,!' *!" !$n%* %* ! n%<!* a"a * * %* ! "!< $J# 'a"  'a"/n ! ""!' na* '%'!na<!* ! '!"a"%a* %n!"na*. S! K" !$n% ' !"!na& ! 'a"  'a"/n ' ' % ! n%<=# Q "!%* !$n%" " % ! n%<= a"a *!"%" ' a 6a*! ! @&& a"a !*! !"!na&. E*! ! *!" ' "!<  '!*"! ! 'a!"%a%*. O "!&a%na'!n !n"! !*!* %* %* ! n%<= *!"= !$n%* n "!%'!n ! "!%$a<=. E' a&0n* %* ! n%<= Q "!%* !*!%$a" 'a *!i]n%a ! a!**. N!*! ' *= !!"'%na* a%* * a'*  *%*!'a !! *a" a"a !*%*a* a"a "!0%*"* ! n%<!* @&%*. 4. R0 7 C79J D!$n%" * "!0%*"* ! n%<!* ! !!"'%na'  'nan!   !"!na& a *!" a&%a a"a aa *Q"%! ! a&"!* na a6!&a ! n%<= (a%* ' "!< $Ja ! 1# -&a"!* " 'a!"%a& 1# !n" ! &" A8C ! !n" 1).

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O* "!0%*"* ! n%<= !' *!" aa&%;a* %"!a'!n! ! !n" a !$n%<=  % ! n%<=  a a"%"  '!n` >ados mestre →  %reo nterno →  Condi!es. Ta'6Q' Q **:!& %a" "!0%*"* !J%*!n!*. E*a a&!"na%a Q '% d%& an *! !*!a a&!"a" a '!a  "!0%*" ! n%<=. 5. E8 7 @8@ 7 80 D!$n%" ' "!%'!n ! "!%$a<= a"a a0"a" %* ! n%<= ! !!"'%na" ' *! "!&a%na'. A&Q' %*#  "!%'!n !$n! a%* * *6a%* !!' *!" a&&a*# a%* * a&"!* ! 6a*! !!' *!" *a* a"a a&%a" !"!na%* ! a%* n%<!* !!' *!" !nn"aa* a"a ! !"* %* ! n%<= *!a' a&&a*. A 6a*! ! @&& an ! *!" ' a&" $J ' ' a&"  '!*"! ! 'a!"%a%*.

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NQ@ 77  

NQ@ 0  

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C%<a 'a%* Ka"@!& !n"! %K!"!n!* 0"* ! !J&*=

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EJ&z*!* !*!* n%<!* n 0" ! !J&*= an ' % ! n%<= ! !"!n! a n" 0" ! !J&*= aa"!!.

B. "0 7 9 0 D!$n%" a"%an!* ! "!< %n!"n ! !*!%$a a%* * "!%'!n* ! "!%$a<= *= "!&!an!* a"a a* "!a%* ! a%* *= "!&!an!* a"a a* &an!a*. Na !!"'%na<= * "!<* %n!"n*# *'!n! a* "!a%* *= a&"%;a* (a"%an! ). N !nan# !' *!" "%aa* a"%an!* a%%na%* a"a a&&a" "!<* &an!a* 6a*!a n* a* ! "!%$a<=.

"0 %%% – C@8@ P9 I0 F P780 E8 D9: Sd_   , E*!'a ! C@&&  C** ,I . D!$n%" L0 7 9 !!"'%nan a !*""a a &%*a ! n%<!*. A &%*a !"'%! ana&%*a" * "!0%*"* ! n%<!* ! a" ' !"* "%Q"%*. ,!' *!" !$n%a* n *'%;%n0  n Da* '!*"! a Cna6%&%a! ! C!n"* ! L". P9 0b .@ 7 79J 7 9 0 S! !*! -%0 K" a%a# 'a an@&%*! ! n%<!* *!"@ >a'aa a"a aa "an*a<= ! !!"'%na ' "!< %n!"n. E' 'a an@&%*! ! n%<!*# *= "!a"%* * 'n!n!* %n%%a%* a !!"'%na<=  "!< %n!"n. S! !*! -%0 K" !$n%# *"0!' !aa* ! %@&0 ! n= *= !*!aa* n Kn%na'!n n"'a&  *%!'a (" !J.# !' '%'!n* ! '!"a"%a*# !J!<!*  @&& ! **# !.). ," !*! '%# a an@&%*! ! n%<!* *- !! *!" a%aa a"a $n* ! !*!# ! ' a !"%$a" a !!"'%na<= ""!a ! "!<* %n!"n*# *!0n a* <!* n *'%;%n0 a na6%&%a! ! !n"* ! &". A an@&%*! ! n%<!* Q >a'aa a"a * * *@"%*# " a"%an! ! "!< %n!"n. Ma* Q **:!& n"&a" !*a an@&%*! %n%%a&'!n!` ' a !$n%<=  a"g'!" *!90! uDIAu n a&" uu# n "!0%*" '!*"! ! *@"%*#  *@"% ! a%na" a an@&%*! ! n%<!* a"a a* a* a"%an!* ! "!< %n!"n.  Ta* a* '%$a<!* !K!aa* na* n$0"a<!* 0&6a%* *!"= "!0%*"aa* a'a%a'!n!. D"an! a 0"aa<= *!"@ **:!& %n%a" *! !*a* '%$a<!* !!' *!" "an*"aa*  n=.

21.4.5.1

T 7 C79:

O* "!0%*"* ! n%<= *= aa&%;a* ! a" ' ' % ! n%<=. O* "!0%*"* ! n%<= *!"= *a* a"a a !!"'%na<=  "!< %n!"n ! n*!i!n! an@&%*! ! "!*&a* * !n"* ! &". O* "!0%*"* ! n%<=# n* a%* !*= a"%a* * a&"!* n"!* a"a a !!"'%na<= ! ' "!< %n!"n# !' *!" 'a%* a a"%" a aa&%;a<= ! %* ! n%<=  a"aQ*  '!n ! !"a%na& !' Contabilidade de Centros de #cro →  >ados mestre X%reos internos →  %reos. A* *!i]n%a* ! a!** a'6Q' !' *!" aa&%;aa* a a"%" a aa&%;a<= ! %* ! n%<=. N !nan# !! *!" "%'!%"a'!n! "%aa n *'%;%n0 a na6%&%a! ! !n"* ! &" !' controle detalhado da determina=o do preo.

21.4.5.1.1 C 0 7 79: G ,a"a "%a" ' n % ! n%<=# &%an !' criar  na @"!a ! !&a *!"%" !*!"a !!' *!" !*!%$a`

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U'a >a! a&Kan'Q"%a ! ! !" aQ 4 a"a!"!* ! !! '!
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U'a !*"%<= (%na&)

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U'a *!i]n%a ! a!** a"a * %* ! n%<= (*! n!!**@"%) ! n"&a  a!** a* "!0%*"* ! n%<=. A *!i]n%a ! a!** !! !*a" "!9 !$n%a.

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Ma"a" 'a a* <!* n a" ! 0" defni=o tipo de c$lc#lo de c#stos.

3. S!&!%na" saltar X &ista detalhada. O* dados de controle &-0%* a""%a* @ !*= "** a"a * %* ! n%<= condi=o b$sica de led5er de materiais# condi=o b$sica de c$lc#lo de c#stos# preo f
C0 U0@9:  (80 0 7 79:) uu %* ! n%<= ! n= n!!**%a' n!n>'a a!0"%a ! n%<= !*!%a& '# " !J!'&# *6"!aJa* ! !<!*  "!<* %n!"n* $J*. P9 0 – A@9: 7 E – M00  @87 0  T%* ! n%<= ! a&" 6a*! a"a %nK"'a" ' *6"!aJa 6a*!aa !' @&& ! \  **. ," '%* Qn%* !*!* %* ! n%<= ]' ! *!" "%a* ' a a!0"%a ! n%<= i]i# "!0"a ! @&& iCi ! &a**! ! n%<= iBi. ,a"a !*! % ! n%<= n= Q n!!**@"%a n!n>'a *!i]n%a ! a!**. P9 0 @9: 7 8 S!'!&>an! a an!"%" *- ! a%# ' 'nan! 6a*! %&%;a9*! a aa&%a<=  0" ! 8 !'"!*a*  &!0!" ! 'a!"%a%*. ," '%* Qn%* !*!* %* ! n%<= ]' ! *!" "%a* ' a a!0"%a ! n%<= ii# "!0"a ! @&& iCi ! &a**! ! n%<= iBi. ,a"a !*! % ! n%<= n= Q n!!**@"%a n!n>'a *!i]n%a ! a!**. P9 I0 @9: 7 C0 7 L8 S!'!&>an! a an!"%" *- ! a%# ' 'nan! 6a*! %&%;a9*! a aa&%a<= ! !n" + ! &"  &!0!" ! 'a!"%a%*. ," '%* Qn%*# !*!* %* ! n%<= ]' ! *!" "%a* ' a a!0"%a ! n%<= ii# "!0"a ! @&& iCi ! &a**! ! n%<= iBi. ,a"a !*! % ! n%<= n= Q n!!**@"%a n!n>'a *!i]n%a ! a!**. A* *!0%n!* a!0"%a* ! n%<= a!na* *= a&%@!%* a"a n%<!* 6@*%a* a !"*!%a &!0a&`

C0 U0@9:  P9 I0 – (7 7   0@ 7 9)  T%* ! n%<=# n* a%*  "!<9a"= (n"&! ! "!< iSi )  "!< 'Q% '-!&  (n"&! ! "!< i"i) *= !!"'%na* a a"%"  '!*"! ! 'a!"%a%* ! a" '  n"&! ! "!<. ,a"a !*! % ! n%<= n= Q n!!**@"%a n!n>'a *!i]n%a ! a!**. S P9 0 – S077

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%* ! n%<=# n* a%*  "!<9a"= Q !!"'%na a a"%"  '!*"! ! 'a!"%a%* %n!!n!n!'!n!  n"&! ! "!<. ,a"a !*! % ! n%<= n= Q n!!**@"%a n!n>'a *!i]n%a ! a!**. P9 0 - MX7 G@  T%* ! n%<=# n* a%*  "!< 'Q% '-!& Q !!"'%na a a"%"  '!*"! ! 'a!"%a%* %n!!n!n!'!n!  n"&! ! "!<. ,a"a !*! % ! n%<= n= Q n!!**@"%a n!n>'a *!i]n%a ! a!**.

6) R 7 @8@ – A "!0"a ! @&& !!"'%na  ' '  *%*!'a a&&a "!<* ! *6"!aJa*  !<!* a"a ' % ! n%<=. E*! @&& ! *!" !K!a na na6%&%a! ! !n"* ! &" ! K"'a !"!na& (R!0"a ! @&& A)# an%a! (C)  'nan! $J (8). ) C@ 7 79: – A &a**! ! n%<= !!"'%na *!  % ! n%<= *!"@ *a a"a  @&& ! ' a"Q*%' (*6"!aJa*) ! !<!* (A)  "!<* (8). ) F0 7 H_ – O Ka" ! "!K!"]n%a !!"'%na  ' '  *%*!'a %n!""!a a !*a&a ! ' % ! n%<= !n *!" 'a !*a&a ! a&"!* (8 )  ! an%a! (C)  a&Q' a n$0"a<= 0&6a& (u u). !) @ j/- 9 !!"'%na *!  a&" !! *!" *%% (a"Q*%')  n!0a% (!<!*). K) 9: @ –n"&a *! * 'nan!* !*a&na* ! !!' *!" %n%a* ! K"'a "!*!n!  !"!*!n!. 0)  7 770 R!0"a *!0n a a&  *%*!'a a""!na  a&" ! n%<= "an! a !!"'%na<=  "!<. N!*! a*#  d&%' :0% *!"@ a""!na. A* <!* a"!* %*n:!%* *= C'!"%a& (a%'a ! 5 a""!na a"a %'a ! a6a%J ! 5 a""!nna a"a 6a%J)# A"""!nna'!n! *!'"! a"a %'a  *!'"! a"a 6a%J. >) : 7 7 O a' n"&a a n!"*= ! '!a* *! a '!a ! n%<= %!"0%" a '!a  '!n. O *%*!'a '&%&%a  'nan! "!n%!n!  "!0%*" ! n%<= !&a an%a!  %!' a"a a&&a"  a&" a n%<= ! ' '!n. E*! -%0 n"&a *!  *%*!'a !K!a a n!"*= ! '!a* an!*  !%* a '&%&%a<=. S!  *@"% 'a"a" !*! a'#  *%*!'a n!"!"@  a&" a n%<= a"a a '!a  '!n !%* a '&%&%a<=. S! !*! a' n= K" "!!n>%#  *%*!'a n!"!"@  a&" a n%<= a"a '!a  '!n an!* a '&%&%a<=.

S0 077 – C' *ana" *= K"n!%* @"%* %* ! n%<=# ! !' *!" %&%;a* a'6Q' a"a a !$n%<= ! !*!'a* ! @&&. N"'a&'!n! * "!%*%* ! 'a !!"'%na<=  "!< %n!"n !' *!" *a%*K!%* '!%an! * *%*!'a* *ana". M!%an! &%! & na @"!a ! !&a *!"%" !*!"a a* <!* a"a aa % ! n%<= *= !J%6%a* na @"!a %"!%a a !&a. M!%an! saltar X &ista detalhada Q **:!& %*a&%;a" * "!*!%* dados de controle ! op!es adicionais. S= K"n!%* * *!0%n!* %* ! n%<=`

T DESCRIÇÃO

CATE& ORIA

RE& RA

CLAS SE

C B TP% P9 0 () [[ 1 E*! Q ' % ! n%<= a"a ' "!< $J. ;07 P9 B 7 @7 7 0  C B TPB E*! Q ' % ! n%<= ! 6a*! ! %&%;a  "!< ! !n" ! &"  &!0!" ! 'a!"%a%*. N !*!'a ! P9 1 ;07 P9 @&& !'# !n=# *!" a&&aa* *6"!aJa*  C.L8 !<!* ' 6a*! n!*a n%<= 6@*%a. B 7 @8@ 7 80 ]  C B TPB E*! Q ' % ! n%<= ! 6a*! ! %&%;a  "!<  @&& ! **. N !*!'a ! @&& !'# !n=# *!" P9 2 a&&aa* *6"!aJa*  !<!* ' 6a*! n!*a n%<= @@ ;07 P9 6@*%a.

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T DESCRIÇÃO

CATE& ORIA

S0 08@ TP% E*! Q ' % ! n%<= a"a 'a 'a"a<= !"!na&. 2

21.4.5.2

[[

RE& RA

CLAS SE

A A ;07 A 

E8 7 @8@ 7 80

N !*!'a ! @&& !!"'%na9*! a%* %* ! n%<= !!' *!" n*%!"a* ! !' ! *!i]n%a. M!%an! a a"%an! ! "!< %n!"n Q !!"'%na a a& * !*!'a* ! @&& !J%*!n!*  *%*!'a a!! na !!"'%na<= ! "!< %n!"n.

E@ NQ @ 1 2

T C79: T,1 T,8A

3

T,

D9:  ,"!< %n!"n ,"!<  'a!"%a& A"Q*%'

NQ@

7

F%J L!0!" 'a!"%a%* ,!"!na&

2

N !J!'& a%'a Q "%'!%" ""a ' "!< $J. S! !*! n= K" !nn"a#  "!< ! !n" ! &" Q !!"'%na a a"%"  &!0!" ! 'a!"%a%*. C' 6a*! n "!< ! !n" ! &" Q a&&aa 'a *6"!aJa.  Ta'6Q' Q **:!&# " !J!'&# a&&a" *6"!aJa* ! *6"!aJa*# "%an 'a &%n>a ! *6a& *!' % ! n%<= 'a* ' n:!%* u!u ! uaQu ! %&%;an !' *!0%a !*a &%n>a a"a "* @&&*. S!  *@"% !$n%" ' !*!'a ! @&& "-"%# !*! !! n!" a!na* * %* ! n%<= ! K"!' %&%;a*. Ca* n"@"%#  *%*!'a a!! !*n!!**a"%a'!n! * n%<!*.

S077 C' *ana" *= K"n!%* @"%* !*!'a* ! @&&# ! !' *!" a"%6:* * a"%an!* ! "!< %n!"n. N"'a&'!n!# * "!%*%* ! 'a !!"'%na<= ! "!< %n!"n !' *!" 6!"* " '!% * *%*!'a* *ana".

TP%%%1 PREÇO INTERNO FI
D9: ,"!< %n!"n $J

TP%%%2 P9 0 – 0 NQ T 7 D9: 7 0X @ 79: 1 T,1 ,"!<  'a!"%a& 2 T,2 A"Q*%' ,!"!n 1 1 a& O8S` W !K!aa ' a"Q*%' !"!na& n "!< ! !n" ! &"  &! 0!" ! 'a!"%a%*. .

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TP%%%3 E8 7 @ @8@ 7 80 NQ T 7 @ 79: 1 T,82 2

T,2

D9: ,"!< ! @&& ! ** A"Q*%'

7

!"!n a&

0X

1 1

O8S` W !K!aa ' a"Q*%' !"!na& n "!<  @&& ! **  'a!"%a&

21.4.6

"0 7 9 0

A a"%an! ! "!< %n!"n !!"'%na# *! !!' *!" aa&%a* a* "!a%*  a* &an!a*. Na !!"'%na<= ! "!< %n!"n a"a '%'!n* ! '!"a"%a*  'a!"%a%* *= aa&%a* a!na* a* "!a%*. N!*! a* n!!**%a9*! a!na* a a"%an! $Ja . S!# n !nan#  *@"% "!!n!" !!"'%na" "!<* &an!a* ' 6a*! !' a* ! @&& ! **# ! "%a" @"%a* a"%an!* a"a a !!"'%na<= ! "!< %n!"n.

C 0 7 9 0 G 1. C&%a" na @"!a ! !&a %nK!"%" !*!"a !' criar. 2. A"%6%" ' nd'!" ' 3 a"a!"!* ! 'a !*"%<= *6 a K"'a ! !J. 3. In%a" * !*!'a* ! @&&# ! !!' *!" !J!a* na a"%an! ! "!< %n!"n. A *!i]n%a  "!**a'!n ! *!" n"&aa a"aQ*  a' F . 4. S!  -%0 an$lise de condi=o !*%!" a%a# a an@&%*! ! n%<= Q >a'aa !' aa "an*a<=# ! !!"'%na ' "!< %n!"n. O -%0 *- !! *!" !$n% a"a '%* ! !*!# a"a !"%$a" a !!"'%na<= ""!a ! "!<* %n!"n* ! a" ' a* n$0"a<!* n *'%;%n0 a na6%&%a! ! !n"* ! &". S! n= !J%*%"!' "a* n$0"a<!*# a an@&%*! ! n%<= " a"%an! ! "!< %n!"n Q @&%a a"a * * *@"%*. E' a&!"na%a# a an@&%*! ! n%<= " a"%an! ! "!< %n!"n a'6Q' ! *!" n"&aa !*!%$a'!n! a"a  *@"%. D!$n%"# a"a %**#  a"g'!" *!90! DIA n a&" <# n '!*"! ! *@"%. O *@"% aK!a ! !%* a%a" a an@&%*! ! n%<= a"a a* a* a"%an!* ! "!< %n!"n !J%*!n!*. '. "aa" a a"%an!.

S0 077 %%% 0 @ Nf E8 7  @8@ 1 T,1 2 T,2

D9: ,"!< %n!"n $J ,"!< %n!"n "!na&

Sd_  1 2

,"%'!%"  *%*!'a "!**a  !*!'a ! @&& ! ** T,1. S! K" !nn"a a% ' "!< %n!"n# !*! Q %&%;a. S! n= K" !nn"a n!n>' "!< %n!"n# Q "!**a  !*!'a ! @&& ! ** T,2.

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%%1 "0 7 @9: 1 Nf E8 7  @8@ 1 T,1 2 T,3

D9: ,"!< %n!"n $J ,"!< ! @&& &an!a

Sd_  1 2

,"%'!%"  *%*!'a "!**a  !*!'a ! @&& ! ** T,1. S! K" !nn"a a% ' "!< %n!"n# !*! Q %&%;a. S! n= K" !nn"a n!n>' "!< %n!"n# Q "!**a  !*!'a ! @&& ! ** T,3.

21.4.6.1

L0 7 P9

W **:!& !$n%" 'a !*""a a !&a a"a &%*a* ! "!<*. A"aQ* ! &%*a* ! "!<*# Q **:!& ana&%*a" "!0%*"* ! n%<=# ! a" ' %K!"!n!* "%Q"%*. T!n%a'!n!# a* &%*a* "!<* "!"!*!na' "0"a'a* A8A,.

A077 1. En"a"  :& a &%*a ! "!<*# ! *! "!!na "%a". O -%0 a &%*a Q ' *&!'!n '* " a* &!"a* ! Q a'a%a'!n! %n&: a "!" !& *%*!'a an  "!" Q 0!"a. 2. Na !&a ! a* *6*!i!n! *"0!' * * a'*9>a!# %&%;a* na @"!a a* n%<!*# " "!' a&Ka6Q%a. S!&!%na" * * a'*9>a!# ! !!' *!" %* !' n*%!"a<=# na &%*a ! "!<*. 3. S!&!%na" u"!**a" 9q *!&!%na" a6!&a*u. S"0! 'a a%Ja ! %@&0# !' ! Q **:!& !*!%$a" a *!&!<= a* a6!&a* ! n%<=. Ca* *!a *!&!%na r*%'r# a!na* *= aa&%aa* a* a6!&a* ! n%<=# ! n]' * * a'*9>a! *!&!%na*. Ca* *!a *!&!%na rn=r# *= aa&%aa* a* a* a6!&a* ! n%<=# ! n]'# n ':n%'# ' * a'*9 >a! *!&!%na*. A* a6!&a* ! n%<!* *= a* '6%na<!* ! !!"'%na* a'* ! n*%% a >a! ! ' "!0%*" ! n%<=. E' ' !*!'a ! @&&#  *@"% !*!%$a a *!]n%a * %* ! n%<=. U'a *!]n%a ! a!** !"@ *!" a"%6:a a "!*!% % ! n%<=. E*a *!]n%a ! a!** %n%a n!  *%*!'a !! ""a" * "!0%*"* ! n%<= ! *= "!&!an!* a"a ' !!"'%na % ! n%<= (" !J!'&# ' 6on* a"a ' &%!n!). Caa a!** na *!]n%a ! a!** !*@ "!&a%na a 'a a6!&a ! n%<!*. O* a'* ( *!a# a* >a!*) !$n%* na a6!&a **%6%&%a'  *%*!'a !nn"a" * "!0%*"* ! n%<= @&%*. O *@"% !!"@ !$n%" '  @"%* a'* ! !*%n ' >a! ! a6!&a "an! a "%a<= ! 'a a6!&a ! n%<!*. A&Q' %**# *!"@ "!%* %nK"'a"  *%*!'a n!  a&" a"a  a' ! !*%n ! *!" !nn"a. C' !*! 6!%#  *@"% !!"@ %n%a" ' a' ! "%0!'. O a' ! "%0!' !  a' ! !*%n *= 0!"a&'!n! %]n%*# 'a* * %* a'6Q' !"= *!" %K!"!n!*. S!  a' ! !*%n rC&%!n!r $;!" a"! a >a!#  *@"% !"@ !!"'%na" !  *%*!'a %&%;!  a' rR!!6!" ! '!"a"%a*r ' a' ! "%0!' ! %!  a&" !J%*!n! n!*! a'. 4. 5. Ma"a"# na a%Ja ! %@&0 *!0%n!# a* a* a6!&a* ! n%<=# ! !!' *!" aa&%aa*. ?. S!&!%na" r*%%na" a'*r# ! ' a !!"'%na" a !*""a a !&a a &%*a ! "!<*. D!! !"9*! !' a!n<=# ! *"a' * * a'*9>a! a* a6!&a* *!&!%naa* na !&a ! a* *6*!i!n!. O* a'*# ! !!' *!" %&%;a* na !J%6%<= *!"%" a &%*a ' "%Q"%* ! *!&!<=# !' *!" &a* a"aQ* a an&a<= a 'a"a<= na &na r*!&!<=r. B. S!&!%na" rK"'ar# ! ' a !!"'%na" a !J%6%<= ! !*a&a*  ! !":* ! a&%a! a"a a &%*a ! "!<*.

CONTROLADORIA

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22 C0@77 7 C0 7 C80 D!n" ! Cna6%&%a! ! C!n" ! C* (CCA)# a**%' ' !'   RH3# !J%*! 'a %K!"!n%!"a"%a *ana") !"'an!!' %na&!"a* " ' &n0 !": ! !'. @ * a* "an*a%na%* (&an
22.1 D7 0 A 'an!n<= * aa*"* 6@*%* ! *!" K!%a ! K"'a %n%%a&  &!%a. D! K"'a &!%a !' *!" !$n%* %n!"a&* ! a&"!*# 0"*  0 7 @9: (!$n%a* n IM). A* a"%an!* ! *!&!<= !' *!" a&!"aa* "an!  "!**a'!n. ,a"a a* a"%an!* ! *!&!<= !' *!" !$n%a* &a**%$a<!* ! $&"* a**%' ' !' 'a A8A, &%* %!/!" (&%* a"%an* – !$n!' * a'* a *!"!' a"!*!na*). A a"%an! ! *!&!<= !"'%! a'&a" * "!0%*"* ! a" ! %!"*a* a"a!":*%a* (" !J!'&` a0"a" * !n"* ! * " a!0"%a ! !n"* ! *. D!*! n ! %*a# !'* n*%!"a" a a"%an! ! *!&!<= ' ' a0"a'!n %ng'% %* !# *! ' n !n" ! * K" aa*"a ' !*a a!0"%a# a'a%a'!n!# a**a a Ka;!" a"! !*! 0".).

D7 0 770 7 0 – O RH3 !"'%! a 'an!n<= * aa*"* 6@*%* a'6Q' !' Kn<=  !'. A**%'# " !J!'&# ! *!" !$n% ! "an!  an ! 2#  "!*n*@!& !& !n" ! * ! 'an!n<= *!"@  S". A&6!" ! n an ! 21 a**a"@ a *!"  S". *Q. S!"@ 0!"a ' "!0%*" a"a aa %n!"a& ! a&%a! !*!a. Na* n*&a* ! "!&a-"%*# *!"@ !"%$a  %n!"a& ! a&%a!. E*! "%Q"% ! !!n]n%a  !' ! *!" !$n% n C*'%;%n0 a n:!& ! a'#  *!a# !9*! !$n%" a"a a%* a'* *! !*!a 0a"a" %nK"'a<!* %K!"!n!* a &n0  !'. En=# *- *!"@ **:!& !$n%" %* "!*n*@!%* a"a ' '!*' !n" ! * nK"'!  !": *!  a' "!*n*@!& %!" *% !$n% ' !!n!n!  !'. S!'"! ! K" a&!"a ' a' n aa*" ! !n" ! *  !' "* aa*"*  RH3 ' a '!*'a a"a!":*%a#  *%*!'a %"@ %nK"'a" !  a' Q !!n!n  !' ! *&%%a"@ ! *! !*!a 0!"a" ' n %n!"a& ! a&%a!  a&!"a" a %nK"'a<= n %n!"a& ! a* aa&. N !nan# n!' a* a* %nK"'a<!* !' *!" !$n%a* ' !!n!n!*  !'. A %n&a<=  C!n" ! C*  >%!"a"%a a"= Q ' !J!'&.

22.1.1

&8 7 D7 0

,a"a * * aa*"* 6@*%* !' *!" !$n%* a0"a'!n*. O* 0"* *= *a* a"a 'an!n<=  aa*"# a"a !$n%" "%Q"%* ! a&a<=# a"a an@&%*!* ! &an!a'!n* a n:!& *%nQ%. O *  0" a0%&%;a  "!** ! &an!a'!n  0!"a<= ! "!&a-"%*. ,! *!" "%aa 'a >%!"a"%a ! 0"*. O* 0"* ! !n"* ! ** !' *!" "%a* %n!!n!n!'!n! a >%!"a"%a a"=. O* 0"* !' n!" '  'a%* %n!"a&* ! n'!"a<=. N !nan# !' a&0n* a**# n= Q **:!& *!&!%na" * a&"!* n!!**@"%* a"aQ* ! %n!"a&* ! n'!"a<=. ,a"a *!&!%na"# " !J!'&# * !n"* ! ** ! "<=  a* &a**!* ! ** ! 'a !!"'%naa a!0"%a#  a* "!n* ! ' !!"'%na %# !9*! !$n%" 'a a"%an! ! *!&!<= ! %n&%" a a"%an! ! *!&!<= n 0". O%na&'!n!# !9*! *a" a "-"%a a"%an! ! *!&!<= n a' ! 0" &an ' n an!*  n'! a"a !  *%*!' "!n>!
CONTROLADORIA

T9 : O\O \M1 \MB \M5

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D7 0 O"!n* C!n"* ! C**

T%* ! A%%a!* C&a**!* ! C!n"* ! C** W **:!& !$n%" eO9J  @0Gf a"a ' !!"'%na 0". U'a !*a* <!* Q  a&" "!"!*!na%# ! !"'%! !$n%" !$n%" ' !n" ! ** a"a "!"!*!na" @"%* "* !n"* ! **. O a&" "!"!*!na% Q ' *6*% ! ' 0" ! a&"!*. E&! Q %&%;a# " !J!'&# !' !J* ! "!&a-"%. U%&%;an a *!&!<=# Q !J!a ' "!&a-"% *6"! ' 0" ! !n"* ! *# ! !*!a9*! !J%6%"  "!*n*@!& !&* !n"* ! * n a6!  "!&a-"%. O "!*n*@!& !& !n" ! * !*@ *'!n! 0"aa n* a* '!*"! * !n"* ! *. ," !*! '% !! *!" !n"a ' !n" ! * ' !n" ! * "!"!*!na%. Na !J!<=  "!&a-"%# Q !J%6%  "!*n*@!& !& !n" ! * "!"!*!na%. N n"&&%n0 * ** %n%"!*#  a&" "!"!*!na% Q "%n%a&'!n! %&%;a !' 0"* ! !n"* ! *. •

•

N *%*!'a ! %nK"'a<!*` •

,a"a a *!&!<= a %'"!**"a  !a"a'!n# a* *! !*!! %'"%'%" 'a >%!"a"%a# na a& a @"!a ! "!*n*a6%&%a! %K!"! a"a aa n:!& >%!"@"%# ! " !*a "a;= !! *!" "!*!%a'!n! *!&!%naa 'a %'"!**"a %K!"!n!.

•

,a"a a !J%6%<= ! a* '!*"! a"a a"a!":*%a* a* &%n>a* ! &na* ! ' "!&a-"%# " !J!'& n a6!  "!&a-"%# Q %&%;a  a&" "!"!*!na% !' *6*%%<= ! a"%@!%* ! !J.

E' "&&* >%!"@"%*` •

•

O a&" "!"!*!na% *6*%%# " !J!'&#  !n" ! *# n a& !!' *!" n!n*a* * a* ! * * !n"* ! * n *!.

N &an!a'!n (*'!n! a"a CO` Cna6%&%a! ! !n" ! * ! FI` L!0!"* !*!%a%*)` •

S! ' *! ! a"g'!"* ! *! %n&% ' a&" "!"!*!na%# " !J!'& ' !n" ! *# !n= ! *!" !n"a ' a&" a"a !*! !n" ! * n &an!a'!n# !' *6*%%<= ! * * !n"* ! *  *!.

22.1.2

C@ 7 C80 (C0 E@0)

A* &a**!* ! * ! *6%%!' !' &a**! ! ** "%'@"%a# &a**! ! ** *!n@"%a ! &a**! ! "!!%a*. A* &a**!* ! ** *= a* ena* n@6!%*f a"a CO. W a"aQ* !*a* &a**!* ! * * &an
P 0 @0 9 *= a* &a**!* ! * "%'@"%a* ""%a'!n! %a*c

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CLASSES DE CUSTOS ,RIMPRIAS (,RIMARY COST ELEMENTS)

I807 0 @0 – *= a* na* a"a &an
I0@ 00 @0 – &a**! ! * a**%aa a ' % ! a%%a! a n:!& aa*"a& *aa a"a a&a<= ! a%%a!* !' CO *!a %"!a  %n%"!a'!n!. A0 – &a**! ! * *aa a"a !K!a" "a!% !' CO. Caa *!0'!n  %& ! "a!% ! !" 'a &a**! ! * %K!"!n!. N !nan# ! *!" !$n%a a '!*'a &a**! ! * a"a 'a%* ! ' *!0'!n. O7 – &a**! ! * *aa a"a !K!a" * &an!!. I0@ 7 00@0 – &a**! ! * *aa a"a !K!a" a &%%a<= ! 'a "!' %n!"na n"a ' 6! ! * !n" ! CO. E*a* &a**!* *= !$n%a* na E*""a a A&a<= (A&a%n S""!) ! *!"@ %n&aa a ' !"$& ! &%%a<= (S!&!'!n ,"$&!) !# " *a !; !*@"a %n&aa a % a "!' %n!"na a *!" &%%aa. A**%'#  "!** ! &%%a<= a "!' ! *a" @"%a* &a**!* ! * ! !# %n&*%! *!" a &a**! ! * "%'@"%a "%0%na&  &an
R8 @0 – "!!6! * &an a na n@6%& ! a a!0"%a *!"@ !$n%a n !Ka& *!%n0. A* &a**!* *!n@"%a* !"= a '!*'a !*"%<= a a!0"%a @ ! n= !J%*!' !' FI. ,*!"%"'!n! ! *!" a&!"a  n'! an a &a**! "%'@"%a an a *!n@"%a. A* &a**!* !' *!" 0!"aa* n9&%n!  a"aQ* ! 6a> %n.

CONTROLADORIA

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C' @ K% % an!"%"'!n!# Q "!%* "!*!"a" ' %n!"a& ! na* a"a a* &a**!* *!n@"%a* na !$n%<=  &an ! na* n@6!%* a"a FI %* !# !'6"a CO n= !"'%a  aa*"a'!n ! 'a &a**! *!n@"%a *! @ !J%*%" 'a na n@6%& ' !*! nd'!" n "a;= 0!"a& !' FI# FI n= !"%$a a !J%*]n%a ! 'a &a**! *!n@"%a a"a 6&!a"  aa*"a'!n ! 'a na n@6%& n "a;= 0!"a&. O RH3 !"'%!  "!**a'!n &!% a"a n*&a ! !J&*= ! &a**!* ! *. ,a"a aa &a**! ! * ! *!" !$n%a 'a A0080 M (M%J ! Ca"a!":*%a*) n!n aQ % a"%6* ! !' *!" !$n%* a"a a &a**! ! ** a"a '!&>" !*"!]9&a. W 'a %nK"'a<= "a'!n! '!na%na& ! !"@ *!" *aa !' "!&a-"%*. ,a"a a &a**! ! * ! *!" !$n%# a%na# *! %"@ a"'a;!na" &an'a n%a! K" %nK"'aa# n "%'!%" &an!a'!n# !"@ !*" %nK"'aa a&!" n%a! ! '!%a. S! n= K" %nK"'aa n!n>'a n%a! ! '!%a ! %K!"!n!* n%a!* ! an%a!* K"!' !!"'%naa* a"a aa !n" ! *H&a**! ! *# n= *!"@ **:!& a"'a;!na" an%a!* na %*"%6%<= "!a&H&an!aa. E' ," C* Cn"&&%n0# 'a!"%a%* ' %K!"!n!* n%a!* an%a%a* *= a"'a;!na* n'a '!*'a &a**! ! *. E*! 'a!"%a%* !' *!" a"'a;!naa* %n%%a&'!n! !' CO# 'a* n= a n:!& ! &a**! ! *. N!*! a*# a n%a!  'a!"%a& *!"@ *aa n *!%. A%na ! *!" %nK"'a a&"!* a"= a"a ' !n" ! * !H 'a "!' %n!"na ! K"'a !# *!'"! ! *! $;!" ' &an
22.1.2.1

C0 7 C@ 7 C80 ,RIMARY COST ELEMENT CATEORIES

%1

&@ P C0 E@0

C&a**! ! * *aa a"a &an
%3

A8@ C0 E@0> P0 M07

U*aa *'!n! !' Cna6%&%a! ! C!n" ! C* (CO9OM9CCA) a"a @&& ! "%*!* ' 6a*! !' "!na0!n*. O* &an
%4

A8@ C0 E@0> T0YA08@ M07

S!'!&>an!  a!0"%a an!"%" *- ! a"a  Ta"0! ^ Aa& M!> ! n*%!"a  * !-"% ' *!n  * "!a&.

CONTROLADORIA

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,RIMARY COST ELEMENT CATEORIES

11

R8 E@0

U*aa a"a &an
12

S@ D780

U*aa a"a &ana"0!* a"a !!na* an%a!*# "!n* !*!%a%*. Fn%na' a '!*'a K"'a ! a a!0"%a an!"%".

22

E0@ S00@0

U*aa a"a &%%a"# ** ! "!n*# "!*  6!* ! ** a"a ' 6! K"a ! CO ! ! *!" ' a% (AM)# ' 'a!"%a& (MM)  'a na  HL (FI). N= !"@ *!" *aa a"a &%%a<= !n" ! CO (!n"* ! *# "!n*# "!*# !.) an !! *!" *aa a a!0"%a 21. O RH3 *'!n! "%a ' '!n !' CO an a &%%a<= K" K!%a a"a K"a ! CO.

#%

F@ A80 B@ S0 A80

A"%6:a a'a%a'!n! na "%a<= ! 'a &a**! ! * ! CO a na !' FI *!a ! n%&%a<= ! a% (na* a"%'n%a%* !*!%a%*)# n %n'! *a!'!n an*. O* a* aa*"a%* !*a a!0"%a n= !' *!" a&!"a*. O* &an
21

I0@ S00@0

U*aa a"a &%%a<= ! "!n*  "!* a"a 6!* !' CO.

31

O7/PV0 R8@0 A@

U*aa a"a a"'a;!na" Da* ! an@&%*! ! "!*&a ! "!' H "!.

41

O7

U*aa a"a %*"%6%" ** %n%"!* * !n"* ! * a"a a* "!n* !n *!" ** ' 'a!"%a%*# !na*  a'%n%*"a%*.

42

A0

U*aa a"a "a!%.

43

I0@ A00 A@@0

U*aa a"a a&a<= ! ** "an! In!"na& A%%7 A&&a%n ! a'6Q' n C*!% A8C.

22.1.3

C0 7 C80 (C0 C0)

A 'an!n<= * !n"* ! * ! *!" K!%a !&a Kn<= !*!:$a  a"aQ* a >%!"a"%a a"= (*ana") !$n%a a"a a P"!a ! Cna6%&%a! ! C**. T* * !n"* ! ** !!"= !*a" n%* na >%!"a"%a ! K"'a !  n- "%n%a& "!"!*!n!  *'a-"%* ! * * !n"* ! * a n"&&%n0 A"!a.

CONTROLADORIA

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O C!n" ! C* Q 0!"a !n" ! ' !": ! a&%a!. S!# " !J!'&#  !n" ! * K" aa*"a @&% a"a *'!n! ' an# a"a a'!na" a *a a&%a!# *!"@ "!%* aa*"a" na'!n!  !n" ! * ' *!n @&% a"a  !": a%%na& ! a&%a! "!!"%. O S%*!'a %"@ n*%!"a" '  '!*' !n" ! * @ ! !"@ a '!*'a >a! ! %!n%$a<=. A '!a  !n" ! * *!"@ %0a&  '!a a !'"!*a (! n= a P"!a ! Cna6%&%a! ! C**). A '!a  C!n" ! C* *'!n! !"@ *!" %K!"!n! a '!a a !'"!*a an K" !$n% ! a P"!a ! Cna6%&%a! ! C** %"@ "a6a&>a" ' *'!n! 'a '!a !# n!*! a*# a '!a a !'"!*a ! a P"!a ! Cna6%&%a! ! C** *!"= a* '!*'a*. A* a!0"%a * C!n" ! C* !$n!  % ! a%%a! !J!aa !& C!n" ! C* (,"<=# A'%n%*"a%# !.). O SA, K"n!! a&0'a* a!0"%a* aa*"aa* 'a* a !'"!*a ! !$n%" *a* "-"%a* a!0"%a* nK"'! *a n!!**%a!. A Ca!0"%a ! C!n" ! C* Q *aa a"a !$n%" a&"!* a"!* a"a * !n"* ! * !*a a!0"%a *!n` *!  !n" ! * a!%a  n= &an% ' ' a*!"%* (). :1 :1

:1

CC6

:1

:1

CC5

CC4

CC1

CC2

CC3

O RH3 !"'%! a 'an!n<= !' 'a**a * a* aa*"a%* * !n"* ! **. ,!' *!" *!&!%na* " %n!"a&*# 0"*  a"%an!* ! *!&!<=. ,!' *!" a&!"a* * * a'* !J! * a'* a%%na%* !*!:$* a !'"!*a. D!%* ! aa*"a ' !n" ! *# a !'"!*a# a 6*%n!** a"!a   !n" ! &" a**%a* *'!n! !"= *!" a&!"a* *!` a '!a a na !'"!*a *!a a '!*'a# *- !J%*a' &ana a**%a a ' a%# a ' !n" ! "a6a&>  a ' "!0%*"  +R. A %n&a<=  !n" ! * ' ' !n" ! &" Q %na&. N !n=# an n= !J%*%" !*a a'a""a<=#  *%*!'a %"@ 0a" * * ** a"a ' !n" ! &" !$n% ' D''7.

TEMPLATE - MODELO O* '!&* !' *!" a**%a* a C!n"* ! C* a"a !J!<= ! &an!a'!n ! ** "%'@"%* ! n*' ! a%%a!. N!*! a*#  &an!a'!n ! *!" !!n!n!  %n!!n!n! a a%%a!. O* '!&* a'6Q' !' *!" *a* a"a !K!a" a&a<!* ! "!*** !'"!*a"%a%* (A8C) !# a%na# ' *!" %n&a* a ' E*!'a ! C@&& ! C* (C*%n0 S>!!) a"a a&&a" *6"!aJa* (** %n%"!*). O E*!'a ! C@&& ! C** n"&a  @&& ** %n%"!*. Caa 6! ! * ("!'# !n" ! *) !! !" ' E*!'a ! C@&& ! C** a**%aa a"a  @&& * ** %n%"!*. ,a"a a* "!n* ! * %n%"!a*#  E*!'a ! C@&& ! C** ! *!" a**'%a  '!& a "!' (% ! "!').

CONTROLADORIA

135 de 305

,a"a * !n"* ! * ! "!** A8C#  E*!'a ! C@&& ! C** "!%*a *!" !$n%a n aa*" ,a"a a* "!n* ! "<= ! CO *!' !*""a an%a%a#  E*!'a ! C@&& ! C** "* !& *%*!'a *!"@  n*an! n ,!"$& ! ,&an!a'!n (,&ann%n0 ,"$&!). ,a"a "!n* ! "<=# "!n* ! "!**# &!"!* ! * ! "# "!n* ! 'an!n<=# "!n* ! 'an!n<= "!0&a" ! "!n* ! *!"%<#  E*!'a ! C@&& ! C** Q !$n% !&a a"%an! ! Aa&%a<= (a&a%n a"%an). A a"%an! ! Aa&%a<= Q !$n%a !&a a"%an! ! C@&& ! C** (Cn*%n0 a"%an) !# " *a !;# !*@ !$ n%a na* a"a'!"%;a<!*  % ! "!' ! !n". ,a"a * "!*#  E*!'a ! C@&& ! C** Q !$n% n !"$&  ,"!. ,a"a 'a!"%a%*# Q !$n% !&a a"%an! ! Aa&%a<=. ,a"a 6a*! 6! &ann%n0*# Q !$n% n* a* '!*"!*. ,a"a 6!* ! *# Q !$n% n !"$&  6! ! *. ,a"a * %!n* ! '!n* ! !na*# Q !$n% na* &a**!* ! "!%"!'!n*.

"ARIANTE DE SELEÇÃO ,a"a * !n"* ! ** !' *!" "%aa* "0 7 S@9: ! ""!*n! a ' 0" %ng'% ! !n"* ! ** a"a *!" *a !' "!&a-"%*. O* "!&a-"%* %*n:!%* *=` R@0G DQ R\\OASEL

C&a**!* ! *

R\\STSEL

C!n"* ! *

R\LSTSEL

T%* ! a%%a!

R\,RSEL

,"!*** E'"!*a"%a%* (A8C)

R\OSEL

O"!n* %n!"na*

R\,SEL

,"!*

,a"a 'a a"%an! ! S!&!<=# !!' *!" !$n%* * a'* a"a * a%* *! !*!a a"%6%" a&"!*. E*!* a&"!* !' *!" a&!"a* n ''!n a !J!<=  "!&a-"% nK"'!  ! K" a"a'!"%;a n* a"%6*. O* a'* n= !*!a* !' *!" *"%'%*. ," !J!'&# a"a *!&!%na" * 6!* " !": ! '!# !$na *!&!%n a"%an ! *'!n! %"@ n!' * a'*  aa*" "!K!"!n!* a !":.

LIST "ARIANTS PARA PROCESSAMENTO COLETI"O A* &%* a"%an* ""!*n!' a &a7 ! !&a* ! !n"aa a"a "!**a'!n &!%. D!$n!9*! a%* * a'* *!"= a"!*!na* na !&a ! &%*a ! na !&a ! !a&>! !!*a"= %*n:!%* a"a a"!*!na<=. O SA, %*n%6%&%;a a* *!0%n!* &%* a"%an* a"a "!**a'!n &!% ! !n" ! *` Sana" n! "/# Sana" / "/*# Sana" >"!! "/* ! Sana" K" "/*. E*!* a"%an* n= !' *!" a&!"aa*.

22.1.4

T 7 A077 (A00 0)

O % ! a%%a! &a**%$a 'a a%%a! !*!:$a !J!aa " '  'a%* !n"* ! *. Na !J!<= ! 'a a%%a!# ' !n" ! ** n*'! "!"** !# na"a&'!n!#  * !*!* "!"** "!%*a' *!" a&a* a"a * 6!* (!n"* ! *# "!n*# "!***# !.) ! !*= *! 6!n!$%an a a%%a! !J!aa. O !n" ! * ! !J!a a a%%a! Q %  ! * !n"* ! * ( "* 6!* ! **) ! "!!6!' a* a%%a!* z*a !n'%na* 0. O % ! a%%a! K"n!!  0 H0 (0"an!;a ! "!K!"]n%a) a"a a&a<= * ** (!J!'&` >'!'9>"a# >"a9'@%na). O* %* ! a%%a!* *! %%!' !' a" %K!"!n!* a!0"%a*. A a!0"%a a a%%a! !!"'%na  'Q a"a a&a<= ! &an!a'!n a an%a! a a%%a!. O* 'Q* ! a&a<= a"a * %* ! a%%a! *=`

CONTROLADORIA

136 de 305

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A@9: D0 – a an%a! ! a%%a! a *!" a&aa Q %nK"'aa 'ana&'!n! ! '&%&%aa !& "!< &an!a a"a a a%%a! !& !'%**".

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P7089: ! ** $J*

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I70 (@&& %n!"*  "!"a% a a%%a!)

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N: @7c a an%a! ! a%%a! K% !J!aa a"a  "-"% !n" ! * !'%**".

22.1.4.1

CATE&ORIAS DE TIPO DE ATI"IDADE

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C0 1 (@V0  @9: 8@) 9 a* a%%a!* !*a a!0"%a *= *aa* a"a &an!a'!n ! a&a<= 'ana&. O &an!a'!n a an%a! ! a%%a! a *!" !J!aa !& !n" ! * !'%**" (!J!an!) Q K!% !& R!*n*@!& !& C!n" ! C* E'%**" a"aQ* a Kn<= ! &an!a'!n a *a:a ! a%%a!# &an!an# %n&*%!  a&" a a%%a!. @ a* an%a!* ! a%%a! a *!"!' *&%%aa* a !*! !n" ! * !&* !n"* ! * "!!"!* *!"@ K!%a# 'ana&'!n!# !&* "!*n*@!%* " !*!* !n"* ! ** a"aQ* a Kn<= ! &an!a'!n ! !n"aa ! a%%a! ,!"!6!9*!# !n=# !# ! !J%*%" 'a a"%a<= !n"!  'nan! &an!a !& !'%**" !  *'a-"%  'nan! &an!a !&* "!!"!*. S!"@ n!!**@"%# "an# Ka;!" 'a n%&%a<= a"a a*a"  &an!a'!n  !'%**" ! a"  &an!a'!n * "!!"!*. E*a Kn<= n= a a"! ! $Ja a a%%a! ! a* a"%a<!* *= &%*aa*. E*a n%&%a<= Q !J!aa %!"a%a'!n!.

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C0 2 (@9: 70  @8@ 70) – a* a%%a!* !*a a!0"%a *= a!&a* a"a a* a%*  @&& a* an%a!* Q %'**:!&  !J"!'a'!n! "a6a&>*. O @&& a* an%a!* &an!aa* ! "!a%* Q K!% a"aQ* a a&a<= %n%"!a ! a%%a! a"aQ*  "!&a%na'!n !$n% !n"!  !'%**" !  "!!"# a"aQ* * "a%n0 Ka" (6a*! ! "!K!"]n%a)  "!!"  a"aQ* ! an%a!* $Ja* !$n%a* n* *!0'!n*. A* an%a!* ! a%%a!* &an!aa* ! "!a%* *!"@  *'a-"% a* an%a!* *&%%aa* ! a%%a! a&&aa !&* "a%n0 Ka" (6a*! ! "!K!"]n%a) !' aa ' * "!!"!*. ,"an# a"a !*a a!0"%a a n%&%a<= Q a'@%a.

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C0 3 (@V0 8@  @9: 70) – ,a"a a* a%%a!* !*a a!0"%a *!"= &an!aa* 'ana&'!n! a"a  !n" ! * !'%**" a"aQ* ! 'a Kn<= !*!%a& (n'9a&&aa6&! a%%%!*) *!' %nK"'a" n!n>' 6! "!!". O *%*!'a# ' 6a*! n "!&a%na'!n !*a6!&!% !n"! !'%**" ! "!!"!*# %"@ a&&a" a* an%a!* ! a%%a!* a *!"!' a&aa* a"a aa "!!" ' 6a*! na ""<= * "a%n0 Ka" (6a*! ! "!K!"]n%a) a"a * * "!!"!* ! a&a" '&!a'!n! a an%a! &an!aa n !'%**" a"a * "!!"!*. ,"an# a-* a a&a<= %n%"!a ! a%%a!*# a* a%%a!* &an!aa* !*a"= a&'!n! n%&%aa*.

C0 4 (8@ 0>  @9:) – a* a%%a!* !*a a!0"%a *= &an!aa* 'ana&'!n! a"a  !n" ! * !'%**" ! * ** !"'an!!"= n "-"% !n" ! *. S= a%%a!* %n!"na* a !n" ! *# '# " !J!'&# a%%a!* ! &an!a'!n# a"a<!*# !.. O* a&"!* !Ka& !' *!" 0"aa* a"a ' % ! a%%a!  ' "!** A8C a"a a* a!0"%a* ! a%%a!* a&@!%*  a!0"%a* ! a&a<= (a!0"%a 1# 2  3). O* a&"!* !Ka& !' *!" a&!"a* n &an!a'!n a"a 'a a!0"%a ! a%%a! a&@!& %K!"!n!  a!0"%a ! a&a<= *! K"  "%'!%" &an!a'!n. S'n!! Q **:!& a&!"a" a!0"%a* ! a%%a!* n=9a&@!%*  a!0"%a* ! a&a
CONTROLADORIA

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C' @ K% %# ' % ! a%%a! ! *!" "!*"%n0% a !!"'%na* %* ! !n" ! * (a!0"%a* ! !n" ! * – "<=# a'%n%*"a%# *!"%<# !.) aQ# n '@J%'# %. ,a"a !"'%%" a"a * * !n"* ! * %0%a" ef (a*!"%*). Caa % ! a%%a! "!%*a !" 'a @ 7 80 87 a**%aa ! *!"@ *aa !& *%*!'a a"a !K!a" * &an ' * !n"* ! *. E' ,,# *= !$n%a* a* an%a!* ! a%%a!* &an!aa* a"a * !n"* ! "a6a&>. E' CO# !*a* a%%a!* *= "!a**aa* a !n" ! * %n&a ! a&"%;aa* nK"'! a a"%Ka !$n%a a"a a!&a a%%a! ! a!&! C!n" ! C*.

F@ A08@ 0 0 – *! !*! ha0 " *!&!%na *!"@ 6"%0a-"% &an!%a. F@b A P – %n%a *! * "!<* a a%%a! " !n" ! *H% ! a%%a! !"'an!! n*an! a"a   an $*a& ("!< 'Q% * !":*). E*a a' a'6Q' Q !!n!n!  !' !n *!" a&!"a a aa an $*a&. F@b P@ 800 0 – %n%a ! a an%a! ! a%%a! &an!aa n= ! *!" a&!"aa !&a Kn<= ! Cn%&%a<=  ,&an!a'!n '!*' ! !nn"! a*!* a Ka;!". F@b PD0F7C0 – %n%a *! *!"@ !"'%% ! !*! % ! a%%a! ( "!** AC8) *!a *a na "!%*"%6%<= ! ** $J*. " @8  08@ @0 – 'a !; K!%  &an!a'!n a* a%%a!*# !' ""!" a"%a<!* ' * a&"!* "!a%*. O *%*!'a !"'%! ! *!a !$n%a 'a "a a!0"%a a"a a a%%a! %K!"!n! a &an!aa. A* !$n%<!* **:!%*# a&Q' a*  &an!a'!n *=# %0a&  !$n%a n &an!a'!n  a"0! ^ aa& a&a%n. C0 5 – T0YA08@ A@0  – !*! Q ' % !*!%a& ! a&a<= %n%"!a ! !!"'%na * a&"!* "!a%a* a a"%" a* n!!**%a!* ! a%%a! &an!aa* a"aQ* ! 'a :n%! !"a%na&. E*a a!0"%a *'!n! ! *!" !$n%a a"a a&a<= "!a&. A* a!0"%a* a"a  &an!a'!n !! *!" 1# 2  3 (%a ! "!0"a# a!0"%a 1). E*! % ! a&a<= !"'%! !!"'%na" %!"a%a'!n! 'a "!! ! a%%a! !' 'd&%&* n:!%* *an ' :n%! !"a%na& ' ' "a%n0 Ka". I* *%0n%$a ! a* "!&a<!* ! a%%a! "!"*%a* !n"! * !n"* ! * *= n*%!"aa*. R!&a%na'!n "!"%** ""!'# " !J!'&' an ' !n" ! * "!!6! ! K"n!! a%%a! a"a ' " !n" ! *. N!*! a*#  RH3 a&&a a* an%a!* a *!"!' a&aa* ' 6a*! na* !n"aa* ! a%%a!* &an!aa* n* "!!"!*# n*%!"an  :n%! !"a%na& !$n% n!*!* "!!"!* a"a !*!* % ! a%%a!. I* "!*&a na a%%a! a"0!  !n" ! * !'%**"# ! naa 'a%* Q  ! a an%a! ! a%%a! ! !! *!" "!a&'!n!

CONTROLADORIA

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";%a 6a*!aa n* a*!*  :n%! !"a%na&. A a"! a"%@!& a an%a! ! a%%a! &an!aa Q a*aa !& :n%! !"a%na& !$n%a a"a a "!&a<= !n" ! * "!!"H% ! a%%a! ! Q# !n=# aa&%;aa ' 'a an%a! ! a%%a! "!a& a"%@!&. A a"! $Ja a an%a! a a%%a! Q "an*K"%a  &an!a'!n a"a  "!a&. ,a"a *a" !*! % ! a&a<=# Q n!!**@"% ! a n%&%a<=  &an!a'!n !n>a *% a**!0"aa a"a !%a" a 6!n<= ! :n%!* !"a%na%* %n""! !# n*!!n!'!n!# a&a<!* %n""!a. S! !*%!" "a6a&>an ' "!< ! "an*K!"]n%a (hJ a"!&!& ! a&"!*)# a a&a<= Q !J!aa !&a a&"%;a<= "%n%a&.

P 70 – !*= %*n:!%* a* '!*'a* <!*  &an!a'!n. O8080 H0 9 Ka" a *!" a&%a *6"! a an%a! ! a%%a! a"a !!"'%na" a an%a! ! *a:a. O RH3 !"'%! n*&a" * !J&%" %* ! a%%a!* !' 'a**a. Da '!*'a K"'a ! a"a !n"* ! *# Q **:!& "%a" a"%an!* ! *!&!<=.

22.1.5

Í7 00Q0 (S000@  8)

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DH9  EJ!n

IH S0808 \!7 $0"!* !` An@&%*!* a"!*  LIS

IH S0 \!7 $0"!* !` An@&%*!* a"!*  LIS# R!&a-"%*#  T"an*a<!*# Ta6!&a*

CONTROLADORIA

DH9 IH S0808  ,"Kn%a  T"]* n:!%*` ! 1. C'n!n! 2. InK S""! 3. !7 $0"!

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IH S0 @"%a* n:!%*` 1. InK S! 2. { 3. { n91. InK S! n. !7 $0"!

A"aQ* a* InK S""!# a !*%*a "!!" n>!%'!n ! n!J!* Qn%a* !n"! a* a6!&a*  6an ! a*. A"aQ* a* InK S!# a !*%*a "!!" n>!%'!n ! n!J!* &-0%a* !n"! a* a6!&a*. In!!n!n!  'Q#  *%*!'a a"!*!na a %nK"'a<=  :n%! !*a:*% na !&a ! 'an!n<= %n%%a&. A "an*K!"]n%a ! *!" K!%a %n!!n!n!'!n! a a%%a! a"a ' !n" ! *# 0" ! !n" ! *  a"a * * !n"* ! * ! 'a @"!a ! n"&!  !n= !!n!n! a a%%a! a"a ' !n" ! *# ' 0" ! !n" ! ** ! a"a * * !n"* ! ** ! 'a P"!a ! Cna6%&%a! ! C** ' 6a*! n % ! a%%a!# ' 0" ! % ! a%%a!  a"a * * %* ! a%%a!. O RH3 !"'%! "!**a'!n &!% a"a a&!"a<= ! !J&*= * :n%!* !*a:*%*.

22.1.6

R8

R!"** *= '!"a"%a* ! *!"%<* a%"%* a"a a !J!<= ! 'a !!"'%naa a%%a! !'"!*a"%a&. E' CO9OM# * "!"** !' *!" *a* *'!n! a"a &an!a'!n. ,!' *!" &an!a* "an!  &an!a'!n ! ** "%'@"%* a"a * !n"* ! *H% ! a%%a!# a"a "!n* ! a"a !&!'!n* G8S ! "!. C** "%'@"%* *= * ** 0!"a* !& n*' ! '!"a"%a* ! *!"%<* "%n* ! K"a a !'"!*a. A**%an 'a%* ! ' "!"** a"a ' &a**! ! *# !9*! "!;%"  &an ! na* *!' !"!" !a&>!* "!&!an!* a"a an@&%*! ! **. O* "!"** n= !' *!" *a* n &an!a'!n !*""a ! "!n* ! !&!'!n* G8S. O* a" %* ! "!0%*"* %*n:!%* *=` •  T% R – !J%*! *'!n! !' CO9OM ! *!* "!<* *= a"'a;!na* %"!a'!n! na* a6!&a* !

"!<. •  T% M – "!K!"!n!* a 'a 'a!"%a& ! *!* "!<* *= !$n%* n '!*"! ! 'a!"%a&. E' MM# 

"!"**# !' nn ' a a!0"%a  %!'# !*"!!  !  %!' "!"!*!na !' 'a !*%'a%a ! ** ('a!"%a%*# % ! a%%a!# InK "!"* ! '"a*  * %n%"!) •  T% 8 – "!K!"!n! a ' 6a*! &ann%n0 6! ! n*%!"a  "!<  6! 6a*! ! &an!a'!n

*!a a"a a&"%;a"  n*'  "!"*. U' 8a*! &ann%n0 6! "!K!"!9*! a ' 6! !' n%a! ! *!% ! ! *!" *aa ' ' 'n!n! !' 'a "a !*%'a%a ! *. U' 6a*! &ann%n0 6! ! *!" %a n &an!a'!n ! "* 6!* !' CO.

22.2 L90 7  0 22.2.1

A800 C00 7 F87 R0

C'"'%*** *= 6"%0a<!* K"a* ! a0a'!n 0!"aa* n aa*"a'!n ! 'a "!' ! '"a# "!%*%<= %n!"na ! '"a. ,a"a ! *!a 0!"a ' &an
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'"a#  &an!&! a0"!!'!n*).

22.3 L90  22.3.1 TH_ 8@ 7 80  0 (R0 C0 A7 R8 M8@@) A* "!!%a* *= &an'a !"%$a<= ! !J%*]n%a "Q%a ! ** n 6! a *!" "!%a. I* ! 0!"a" ' *a& n!0a% n 6! ! * 'a*  n"&! !! *!" K!% !& *@"%. S!"= 0!"a* &ana'!n  !":. ,!"'%! ""%0%" !""* ! &anan "!< %n!"n (T"an*K!" ,"%!) !n"! n%a!* "0an%;a%na%* (E'"!*a*  C!n"* ! &") (aa&%a<= a"a&!&a) n= *!"@ **:!& "!a&a" ** ! "!!%a* a"a a* a&"%;a<!* !' a"a&!&. S!"@ "!%* *a" a T"an*K!"]n%a ! ,a"%a In%%a&.  T"an*K!" "%!* !"'%! %%%"  'nan! a* a"!Ka* !n"! a* %K!"!n!* n%a!* "0an%;a%na%* a"a a&"%;a" '!"a"%a* ! *!"%<* %n!"a'6%@!%* !n"! !*a* n%a!*.

22.3.2

TH_ 7 07 778@ (R0 L I0)

E*! % ! &an' "!h!J !' FI. O * !"@ *!" "an*K!"% a"a 'a%* ! ' "!!" ! Kn%na ' ' !*"n ("!!"*a&) n 6! !'%**".

22.3.3

T 7 T@ (T S0)

W 'a K!""a'!na  RH3 *aa " @"%a* a&%a<!*. A0"a a* n!!**%a!* ! a"'a;!na'!n ! %nK"'a<!* *6"! !' ! @"%a* a&%a<!* !' 'a *- Kn<=. ,**% %nK"'a<!* a"a` •

,"!*!n
•

A&a<= %n!"na ! a%%a!* !' COc

•

R!"! ! 'an!n<= (,M)# ! "!* (,S)# ! !"!n%a'!n ! S!"%<* (SM)c

•

En"aa ! *!"%<* !J!"n* !J!a* " EJ!"na& S!"%!* Mana0!'!n (MM9SR).

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A F&>a ! T"a6a&> ! *!" *aa an " Kn%n@"%* an " "!*a"!* ! *!"%<. EJ%*! a'6Q' 'a !&a a"a !n"aa !n"a&%;aa ! %nK"'a<!* ! @"%* Kn%n@"%*. O* !'* !' *!" a&%'!na* " an%a! ! >"a*  >"@"% "!a& ! !*@ *!'"! %n&a a 'a !**a !*!%$a'!n!. A F&>a ! T"a6a&> ! aa *@"% ! *!" *'%;aa ! a" '  n:!& ! n>!%'!n  *@"% ! a @"!a ! a%%a! &%'%an %n&*%! * a'* a"!*!na* na !&a.

22.3.3.1

A@9: 70 7 077 (D0 A00 A@@0)

A&a<= %"!a ! a%%a! !n&!  %'!n*%na'!n# a"'a;!na'!n ! a&a<= ! *!"%<* !J!a* na !'"!*a. ,a"a %*# Q "!%* !$n%"  7 H_ (0 H0) "!&!an!* ('!n*"@!%*) ! *!"= * "%Q"%* a"a a&a<= * *!"%<*  a%%a!*. E*!* Ka"!* *= !$n%* ' %* ! a%%a!* a"a  RH3. U'a a%%a! ! *!" !$n%a ' *!n 'a a<= !J!aa " ' !n" ! *. ," !*! 'Q# * ** ! ' !n" ! * *= %*"%6:* nK"'! a an%a! ! a%%a! ";%a " !&! a"a "* !n"* ! *. ,a"a !*a6!&!!" 'a a&a<= %"!a ! a%%a! Q "!%* !$n%"  !n" ! * ! !J!  *!"%< (*!n!" 9 !'%**")#  !n" ! *  !n"* ! * ! "!!6!"a'  *!"%< ("!!%!" 9 "!!")#  % ! *!"%< !J!a (a%%7 7!) ! a an%a! ! *!"%< "!*a a aa "!!"#  *!a# a an%a! ! a%%a! n*'%a " aa "!!". S'!n! ' !n" ! * !"@ *!" !$n% ' !'%**" 'a* a"a "!!6!"  * ! *!" a&!" 6! ! * "!a& ( !n" ! *# "!n*# "!*# !.). E*! % ! &ana ! a%%a!*  *@"% (F&>a ! T"a6a&>). W "!%* aa*"a" a'6Q'  "!< &an!a a"a  % ! a%%a! a"a aa !n" ! * ! !J!a a a%%a! a"a !  *%*!'a **a a&&a"  a&" a&  * '&%&%an a an%a! ! a%%a! n*'%a !&a a"%Ka &an!aa. O%na&'!n!#  *%*!'a ! !!"'%na"  "!< a a%%a! a'a%a'!n! a"aQ*  C@&& I!"a%  "!< a* a%%a!*. O *%*!'a n*%!"a a* a* "a* ! a%%a!* !n"! * !n"* ! ** ! a&&a  "!< a a%%a! ! K"'a %!"a%a ("!** "!!%%) %%%n * ** &an!a* !&a* an%a!* ! a%%a!* &an!a*  !&a aa%a! a&  !n" ! * (nK"'! n$0"a %n%a" ! "!< 1^ &an!a ! 2 ^ aa%a!). T"a6a&>a" ' a aa%a! a& Q 6a*an! d%& an * ** "%*%na* a"a a aa%a! a& n= aK!a'# *!"%"'!n!#  *  ". O @&& a'@% ! *!" K!% a%na n*%!"an ' "!< !"%-%# 'Q%  a'&a nK"'!  77 7 0. A a&a<= %"!a ! a%%a! Q 'a%* ''!n! *aa a"a *!% a"= (!*@%  h!J:!&)# a"a *!% A8C ! a"a *!% %"!. S! a a&a<= ! a%%a! %n!"na K" %&%;aa !' nn ' a "!9%*"%6%<= ! ** $J* !  !'%**" a"%%a a "!9%*"%6%<=#  "!!" Q ! %"@ !$n%" *! *!"@ a&a  * a&  *'!n! a a"! a"%@!&. S! * !'%**"!* ! * "!!"!* a"%%a' a "!9%*"%6%<= ! K"a' K!%* &anan ' "!< %n!"n (aa&%a<= a"a&!&a)# a a&a<= %n!"na ! a%%a! *!"@ !J!aa *'!n! na a&"%;a<= "%n%a&. O "!< a a%%a! *aa na a&a<= *! a&%a"@ a a* a* a&"%;a<!*.

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22.3.4 TH_ 7 A@9: 7 A077 (A00 A@@0 R0) E*a Kn<= !"'%! Ka;!" ""!<!* n* '!n* ! a&a<= "!a& ! a%%a!* n= &%0aa* a "!** "% ! "!%*a' *!" &an
,"!**a" !' nn a* a* a&a<!* ! ' "!!"c

•

A&!"a"  nd'!" ! "!!"!* "%0%na&c

•  T"an*K!"%" a"! a an%a! &an
A&!"a"  "!!"

S'!n! !"= *!" "an*K!"%a* a&a<!* %"!a* !K!aa* !n" ! CO.

22.3.5 E07 7 ;8077 / P9 A077  E (SENDER ACTI"IT* / ACTUAL PRICE) N!*a Kn<= *!"= &an"a* 0a*a " ' Kn%n@"% n* !*!* ! a&%a!# n= Q **:!& !!"'%na" a an%a! ! a%%a! !*%naa a aa !n" ! * "% &%0a a !*!. N !nan# !' *!" *a  nd'!" ! %!n* !*a* a"a aa !n" ! * "% (Sa%*%a& !7 $0"! ! ! *!" !J"a:  LIS). O C!n" ! ** ! !na* 0!"a ** a"%@!%* a"a aa n%a! ! " !n%. E*!* ** n= !' *!" "!%a* n"a ' *!0'!n ! "!na6%&%a! a"aQ* ! 'a a&a<= %"!a ! a%%a! "!'an!*!n n !n" ! * a '!n* ! *!a *a O"!n* In!"na*  D!'n*"a<= ! R!*&a*. O "!< a"a @&& * ** *!a &an!a# *!a "!a&# !' *!" %nK"'a* 'ana&'!n!  a'a%a'!n! a&&a* !& *%*!'a. A Kn<= ! Aa& ,"%! !"'%! %nK"'a"  "!< "!a& 'ana&'!n!. N aa*" ! % ! a%%a!# !! *!" !$n% *!  "!< *!"@ a&&a a'a%a'!n!  %nK"'a 'ana&'!n!. S! K" %nK"'a 'ana&'!n!#  *@"% !!"@ a&%'!na"  "!< a"a aa % ! a%%a!H!n" ! *  "!** A8C. Ca* *!a !$n% a'a%a'!n!#  RH3 !"'%! %* "%Q"%* a"a @&&# ' 6a*! na an%a! &an!aaH"!a&  na aa%a! a&  !n" ! *. O %n%a" ! "!< ! * !" !$n% %K!"!n!'!n! a"a  &an!a'!n !  *!% "!a&. Ta'6Q' a a!0"%a a a%%a! ! *!" !$n%a %K!"!n! a"a  &an!a'!n !  "!a& ' a %K!"!n
22.3.6

A@9: M8@ 7 C80

A a&a<= 'ana& ! ** !"'%%" a&a"# 'ana&'!n!# ** REAIS n= !!n!n!* ! a%%a!. N= !J%*! 'a Kn<= ! a&a<= 'ana& a"a ** &an!a*. ,!' *!" a&a*

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an ** "%'@"%* ' *!n@"%* (' !J!<= a a!0"%a 43). A n"@"%  R!*%n0 ! **# ! "!; a &%n>a ! Q6% "%0%na&# n !n" ! *# *!"@ 0!"aa %'a &%n>a ! "!% n !'%**". E*a Kn<= Q d%& a"a "!;%" !' ! n$0"a<=  IM a"a a&a<!* *%'&!* ! a'6Q' a"a ""%0%" &ana! a n:!& ! 'anan! ! %!n%$a ' !'"!0a. E*a >a! Q *aa n aa*"  !'"!0a n %'! aa). S! K" !J!aa 'a a&a<= !"%-%a *!0%n 'a a&a<= 'ana&# Q "!%* a**!0"a" ! * a* &a**!* ! * *aa* n &an
22.4 F0 7 Q7 22.4.1

C@8@ 7 PJ (ACCRUAL CALCULATION) - D@09:

A !J!<= * @&&* ! "%*!* Q !K!a a-* a !$n%<= a* !*""a* ! !">!a ! a 'an!n<= * a* "!&!an!* a"a !*a !*""a#  a-* a 'an!n<= * &an!a S""!) *! K" *a  'Q ! !"!na0!'  Ta"0!^Aa& C"!% !& 'Q   Ta"0!^Aa&. A**%' ' * * "!*** !n"  RH3 *! "!**a'!n ! *!" !K!a 6a0"n  n9&%n!# *'!n! !*! (*%'&a<=)  !$n%% ! 0!"a"  n= 'a L%*a D!a&>aa (&%*a * "!*&a* * @&&*). N @&& ! "%*!* &an!aa*# !! *!" %nK"'aa a !"*=  &an @ !  RH3 !"'%! "a6a&>a" ' %!"*a* !"*!* ' *!"@ !a&>a 'a%* a"!. C** "%*%na* *= ** ! "n%a! n= &an
MX07 7 P0 O *%*!'a %"@ a&&a" !*a* a&"!* a&%an ' !"!na& *6"! * a&"!* &an!a !  "Q%. A 6a*! !!"'%na  %n!"a& ! &a**! ! ** ! *!"= n*%!"aa* a"a !!"'%na<= * a&"!* ! %"= '" a 6a*! ! @&&  ** %n%"!*. A aJa ! !">!a !$n!  !"!na& a *!" a&%a. E*a aJa ! *!" !$n%a ' !!n!n! ! 'a O"EREAD ]E*  !$n%n a* n%<!* a"a a&%a<= a aJa a"a ' !n" ! *. D!!n!n a &a**! ! *# " !J!'&# !9 *! &an!a !7 Q a**%aa a 'a "!'  n '!*"! ! 'a!"%a%*. D!!n!n  'a!"%a& a&a a"a  !n" ! *# a aJa ! !">!a !"@ a"%a". Ta'6Q' !' *!" *aa* !!n]n%a*

CONTROLADORIA

144 de 305

!$n%a* !& *@"%. A O!">!a S""! ! *!" a**%aa a a&!" P"!a ! Cna6%&%a! ! C** !n" ! ' 'anan! a"a ' !!"'%na !":. O* @&&* ! "%*!* !' *!" !K!a* a a"%" ! a&"!* &an!a*# ! a&"!* "!a%* !H ! a&"!* '"'%**a* (C''%'!n). A@ 7 R8@07` !' CO9,C# a an@&%*! ! "!*&a* ""!*n!  a&"%;a<= !"%-%a ! "!n* ! &n0 "a;. a&"%;a a ""<= !n"! * ** ! a 6a*! !$n% ' "%Q"% a"a  "0"!** a "!'# a%* ' "!!%a  an%a! ";%a. ," !J!'&# *!  "0"!** a "!' Q '!% !' "!!%a "!a&#  ** ! !na* Q a&&a ""%na&'!n!  "!!%a @ ""%a. A "!!%a#  * ! !na* ! a "!*!"a* a"a !"a* !'%!n!* (*! a&&aa*) "!"!*!na  &" a "!' a"a  !":# ! *= &%%aa* a"a CO9,A. A %K!"!n
MX07 T0YA08@ E*! 'Q n= *a !"!na&. W "!%* &an!a" * ** *an 'a &a**! ! * a'6Q' "%'@"%a (a!0"%a 4) n* !n"* ! **. E*! 'Q a&&a * ** !-"%* (a"0!) *an !*a &a**! ! * ' a&"!* "%*na* n* a'* ! * "!a&. N!*! 'Q * ** $J* &an!a* *= a**'%* ' ** $J* "!a%* ! * ** a"%@!%* &an!a* *= a*a* ! a" ' a an%a! "!a&. W **:!& &an' &an
22.4.2

A08@ 7

22.4.3

O7 C00

22.4.4

A@9: PG7

,a"a !J!a" a&a<!* !"%-%a*# a%* '# "an*K!"]n%a !"%-%a# %*"%6%<=# "a!% ! a&a<= %n%"!a ! a%%a!# Q "!%* !$n%" * %&*. O* %&* *= "%a* *!a"aa'!n! a"a a&a<!* &an!aa* ! "!a%* ! a"a aa ' * %* ! a&a<= @ %a*. an%a!* n*'%a* NÃO !' *!" a&aa* !' "a!%*. An!* ! !$n%" a* a&a<!* !"%-%a* Q "!%* !$n%" a%* * 6!* a&a' * ** ! n! * ** *!"= a&a*#  *!a# Q "!%* !$n%" a "!&a<= !'%**"9"!!". E*a !$n%<= ! *!" K!%a an n '!n ! CCA ' n IM – CCA. ," !J!'&# ' !n" ! * R!*a"an! a&a *!* ** a"a * * !n"* ! ** na "0an%;a<= %n&%n  "-"% "!*a"an!. Ta'6Q' @"%* !n"* ! * !"= *!" !$n%* ' !'%**"!*. Ta'6Q' Q "!%* !$n%" a%* * **  a%%a!* *!"= a&a*. A* "!0"a* ! a&a<= !' *!" !$n%a* n* !'%**"!* ! n* "!!"!* nK"'! '*"a a $0"a`

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O* a&"!*  !'%**" a"a %*"%6%<=# "a!% ! "an*K!"]n%a !"%-%a !' *!" !!"'%na* ! a" '  a& &an
C9J Q  0H_ G7> 7089:  0 R 7 R0 M00 F

P08@ ;80  

P0 

R 7 E M00 @97

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TH  7 077

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C9J Q  0H_ G7> 7089:  0

CONTROLADORIA

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R 7 R0 M00 F C0 7 T 7 A077 3 M00 @97 2 M00 

P08@ 

;80 

P0 

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R 7 E

TH  7 077

2

S! K" !*!%$a a&"!* $J* ' "!0"a a"a  !'%**" !  "!!"#  *%*!'a n*%!"a * a&"!* $J*  "!!". A%na# Q "!%* !$n%" a&  "%Q"% ("!!%!" "a%n0 Ka") a"a a&a<= * ** ! a a%%a! !*!%$an ' * ** !!"= *!" a&a*. EM CCA# a* >a!* ! a&a<= *= !n'%naa* "a%n0 Ka". O* %!"** *!0'!n* !' *!" a&a* !' ' *- %& a"a aa % ! a&a<=. N !nan# " !*!* ! !"K"'an! ! &-0%a ! a&a<=# *0!"!9*! "%a" @"%* %&* ! !J!@9&* *!i!n%a&'!n!. A ana0!' Q ! Q **:!& "!"!**a" *'!n!  %& ' !"" ! n=   "!**. S! * %&* K"!' !!n!n!* !! *!" !$n%a ""!a'!n! a "!' ! !J!<= a"a 0a"an%" ' "!*&a ""!. ,!' *!" "%a* 0" ! hJ ! %&* a"a 0a"an%" ! * %&* !!n!n!* *!a' !J!a* !' *!i]n%a. O *%*!'a n= !"'%! "!**a" %&* ! ' '!*' 0" !' a"a&!&. O* %&* %n!!n!n!* !' *!" "!**a* !' a"a&!&. ,a"a %*# Q "!%* "%a" 0"* ! hJ ! %&* %K!"!n!* a"a !*!* %&*. O "!**a'!n a"a&!& !# " !J!'&# *!" !J!a !' 6a0"n. N! ! a %!"a%%a! *- Kn%na !n" ! ' '!*' %&. ,"an# * * !n"* ! * ! Ka;!' a"! na '!*'a "!&a<= ! a&a<= !!' !*a" !' ' '!*' %&. O C%& ! a&a<= ! *!" !$n% ' >%!"@"%  %!"a%`

CONTROLADORIA

147 de 305 Método Iterativo

Método Hierárquico

•

MX07 8 (n!  *@"% !!"'%na a *!i]n%a ! &an' :n& "!"*% !n"! * !n"* ! **#  *!a# n!n>' !n" ! * "!!6!"@ * ! ' ! *!* "!!"!* %"!*  %n%"!*. N!*! a*#  RH3 "!**a * *!0'!n* !' ' %& !' *!**= *!' "!!%<=. E*! 'Q a'6Q' ! *!" *a an * ** "!K!"!n! n*' %n!"n ! *! "%<* !!' !"'an!!" n !n" ! * ! !J!  *!"%<# a& '# * ** ! n*' ! !n!"0%a %n!"n !n"  C!n" ! * ! S"%'!n ! En!"0%a.

•

MX07 00 (n!  *%*!'a !!"'%na a *!i]n%a "!!%%a'!n!) N "!**a'!n "!!%%#  RH3 a'6Q' n*%!"a a !*""a :&%a na "!! ! !n" ! * "an! a a&a<= (' !n" ! * "!!" a'6Q' ! *! " "!*a" ! *!"%<). S!# " !J!'&# ' !n" ! * A !! !" * *!* ** %*"%6:* a"a * !n"* ! C* 8 ! C !  !n" ! C !! *!" a"! ! *!* ** a"%6:* a !n" ! * A#  "!**a'!n ! a&a<= *!"@ !K!aa @"%a* !;!* aQ !  !n" ! * A n= !n>a 'a%* a&"!*`

1 2 3 4 5 ? B ... N

MhTODO / SE;k,NCIA DE CLCULO A B C A 1 9 5 5 C 5 25 25 9 A 25 9 125 125 C 125 ?2#5 ?2#5 9 A ?2#5 9 31#25 31#25 C 31#2 15#?25 15#?25 9 5 .... 9

1

9

E8 7 A@9: – !"'%! !K!a" &an
CONTROLADORIA

22.4.4.1

148 de 305

D9: 7 C@

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,a"a "%a" ' n %& ! a&a<= !9*! *a" a <=  '!n S8@0 C@ C  %" %"!a'!n! a"a a "an*a<= a"aQ*  a'%n>` C0@77 C0@@ C0@77 7 C0 7 C80 P@V0 O9J A08 SeALRe!%%5!%! – D TH_ G7.

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Ca'

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C@

D0 7 IQ

M7@

D0 7 IQ 7 @77 7 @

A<!*  *@"% H n!d

D 8    @ 8 0  7. h 7@ 8 8 7:   79: 7 @  H@0 709:  9. D 8 70  8@  @ 9   7. O 0 : 0 8  @ V 7 0 70 70. O@0 7  H7 8 @ 8 V 0V 707  8  0   77 70 @    @ 8 0 7 7.

149 de 305

C'!n@"% *

CONTROLADORIA

150 de 305

Ca'

D!*"%<=

A<!*  *@"% H n!d

C'!n@"%*

D0 7 IQ.... 0X

PQ7 7 @77 7 @

D  70 @ 7 @77 7 @.

P00   Q@ @0  70   : X Q@ @0  70 7 Q

T0 CG7 &8 7 C

C0X 7 @9: 77

IH 8 79:    @ D  7V 8  0 V d@ 8 00. • Cn*' – 7   8 @V7   7  @7  V800   @. • M!a  6! – 7   @9: 7  7  7 7 V0. • M!a a "an*a<= – 7   @9: 7  7  7 7 09:. • !"*= – D 7 8 : 7 @V0  77 7  0Q7 P 0 0:    @8: 7 0 7 @

A @9:   7  7 7  7 0@77 7 80

CONTROLADORIA

151 de 305

22.4.4.1.1 P0 C9@ 7 S0 Ca'

D!*"%<=

N 7 0 CG7 @8 "@ 7  –  

"@ 7  – 80  m

D  7  707  @ 7 80 7    @7

A<!*  *@"% H n!d

D 8  7  8 79:    0. M 0  87 7V 8  0 8 @87  89:. • Mnan!* &an
C'!n@"%*

A @9:   7  7 7  7 0@77 7 80

CONTROLADORIA

Ca'

D!*"%<=

"@ 7  – "@.@ < "@.

B 7 H_ 0 – R 0 T.;80 "@

P79:

D  7  H087  7089: 7 80 7  0  7 0. D 8@  80 @ 7  87   709: 7  7 H_ D 8@  70   707   @8@  0 0  7 H_ 0.

152 de 305

A<!*  *@"% H n!d

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D  : 77>  709: 7 @ 7 80 7    @7> @ @V7 8  7700 7  00 7 8 @ 7 @9: @V7 8 @. N0 8> 77 @   8 @ @V7 8 -> 7  @7 0  . N@0>  @  0@  @    @ @V7  @ @V7. " @00 Q  (n)

A 709:   @9: 7  @V7 8 @ 77  09: 87   0 7 @  : 7 79: 70 .

" @00 Q  (n)

S0  7Q@  H 77   [0 l

" 79:  (nn)

S0  7Q@  H 77   [0 l

() R 7 R0 – EJ%*!' a* *!0%n!* **%6%&%a!* ` 1. P0  – !*a6!&!! !  *%*!'a !!"@ *a" a&" @ 0"aa na 6a*! ! a* a"a !!"'%na<=  a&" "!!6% " aa "!!". A* a&!"na%a* %*n:!%* *=` •

C80 @V7 – n*%!"a * &an
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C80  – Kn%na a '!*'a K"'a ! a a&!"na%a an!"%" *- ! n*%!"an &an
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C8 @V7 / @ – !*a* a* a&!"na%a* a'6Q' *!0!' a '!*'a &-0%a a* an!"%"!* *- ! n*%!"a * n*'* &an
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Í7 00Q0  / @V7 – n*%!"a * &an
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A077 @/@V7 – n*%!"a * &an
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C80 00Q0 /@V7 – *!0! a '!*'a &-0%a ! "a%:n% *- ! n*%!"a *'!n! &an
E@ E'%**" A %*"%6% 1. DM " "]* "!!"!*. A 6a*! ! "!K!"]n%a *= * ** "!a%*. R 0 C@.80  8 43 C 43 D 43 T0@

 M00  2 DM 1 DM 2 DM 5%%% DM

O *%*!'a SA, !!"'%na * *!0%n!* a&"!*` R!!" 8` 1. DMH5  2 ^ 4. DM R!!" C` 1. DMH5  1 ^ 2. DM R!!" D` 1. DMH5  2 ^ 4. DM

OBSb C' a aa a Kn<= rFa"!* ! n!"a<=  "!!"r na aa&%;a<= ! *!0'!n !"= *!" 0"aa* a%%na&'!n! Ka"!* ! n!"a<= a"a a* 6a*!* ! "!K!"]n%a  "!!"# !' 6a*!* ! "!K!"]n%a  "!!". O a&" "* Q 1. A 6a*!  !'%**" Q a&&aa a a"%"  a& a* 6a*!* ! "!K!"]n%a  "!!" %n%%a%* ! n!"aa*. E@b E'%**" A %*"%6% 1. DM " "]* "!!"!* ' a* *!0%n!* 6a*!* ! "!K!"]n%a` 8` 5 a"!* Fa" ! n!"a<=  !'%**"` 1 C` 5 a"!* Fa" ! n!"a<=  !'%**"`  D` 1 a"!* Fa" ! n!"a<=  !'%**"` 5 D%* "!*&a' a* 6a*!* ! "!K!"]n%a *!0%n!* %&%;aa* a"a a a&a<=` 8` 5 a"!*  1 ^ 5 C` 5 a"!*   ^ 45 D` 1 a"!*  5 ^ 5  Ta& 8a*! !'%**"` 1 a"!*

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O *%*!'a SA, !!"'%na * *!0%n!* a&"!*` R!!" 8` 1. DMH1  5 ^ 5.# DM R!!" C` 1. DMH1  45 ^ 45.# DM R!!" D` 1. DMH1  5 ^ 5.# DM

P79:   0 ,!' *"0%" 6a*!* ! "!K!"]n%a n!0a%a# a* a* 6a*!* ! "!K!"]n%a n= !n>a' *% "*a* ' a'an>* $J*  !"!na0!n*# ! *%' 6%a* n 6an ! a*. E*! Q  a*# " !J.# ! 'a %*"%6%<= *!0n %* ! a%%a!  :n%!* !*a:*%*. S! 'a a"! * "!!"!* %!" 6a*!* ! "!K!"]n%a *%%a* ! "a a"! n!0a%a*# %*%n0!'9*! %* a**` •

S!  a& ! a* a* 6a*!* ! "!K!"]n%a  "!!" K"  8 % # *!"= a'6Q' "!%a*# na'!n! ' * !'%**"!*# * "!!"!* ' 6a*!* ! "!K!"]n%a n!0a%a*# *!' a"n%;a<=. O* "!!"!* ' 6a*!* ! "!K!"]n%a *%%a* *!"=# " %**# 'a%* K"!'!n! !6%a*.

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S!  a& ! a* a* 6a*!* ! "!K!"]n%a  "!!" K"  8 % # *!"= a'6Q' "!%a*# na'!n! ' * !'%**"!*# * "!!"!* ' 6a*!* ! "!K!"]n%a *%%a*# *!' a"n%;a<=. O* "!!"!* ' 6a*!* ! "!K!"]n%a *%%a* *!"=# " %**# 'a%* K"!'!n! !6%a*.

E' ' "!**a'!n %!"a%# %* ! &!a"  n= n!"0]n%a ! a an!&a'!n a %!"a<=  a K"n!%'!n ! "!*&a* %!"0!n!*. ,a"a a a"n%;a<= ! 6a*!* ! "!K!"]n%a n!0a%a*# !*= %*n:!%* a* *!0%n!* **%6%&%a!*` •

S 79: – na9*! ' 6a*!* ! "!K!"]n%a  "!!" n!0a%a*.

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P79: 077 – a a"n%;a<= !!n!  a& a* 6a*!* ! "!K!"]n%a  "!!"` •

S!  a& a* 6a*!* ! "!K!"]n%a  "!!" K" *%%  ;!"# a 'a%" 6a*! ! "!K!"]n%a n!0a%a# !' !"'* ! 'nan!# Q !$n%a a . A* "a* 6a*!* ! "!K!"]n%a *!"= "!*!%a'!n! a'!naa*. D!*! '# a* a* 6a*!* ! "!K!"]n%a  "!!" *= *%%a*.

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S!  a& a* 6a*!* ! "!K!"]n%a  "!!" K" n!0a%# a 'a%" 6a*! ! "!K!"]n%a *%%a Q &aa a ;!". A* "a* 6a*!* ! "!K!"]n%a *!"= "!*!%a'!n! %'%n:a*. D!*! '# a* a* 6a*!* ! "!K!"]n%a  "!!" *= n!0a%a*.

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"@ @80 – na* 6a*!* ! "!K!"]n%a  "!!" n!0a%a*#  *%na& lH9 Q %n!"%. D!*! '# a* a* 6a*!* ! "!K!"]n%a  "!!" *= *%%a*.

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B 7 H_ 0 :  – 6a*!* ! "!K!"]n%a n!0a%a* *!"= *a* !' ;!". A !*! "!!" naa *!"@ a&a.

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M  7 H_ 0   – a 'a%" 6a*! ! "!K!"]n%a n!0a%a# !' !"'* ! 'nan!# Q !$na ' ;!". A* "a* 6a*!* ! "!K!"]n%a *!"= "!*!%a'!n! a'!naa*. D!*! '# a* a* 6a*!* ! "!K!"]n%a  "!!" *= *%%a*. O* "!!"!*# ! an!* a a"n%;a<= %n>a' a 6a*! ! "!K!"]n%a # "!!6!' 'a 6a*! ! "!K!"]n%a *%%a.

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M  7 H_ 0  >     – A 'a%" 6a*! ! "!K!"]n%a n!0a%a# !' !"'* ! 'nan!# Q &aa a ;!". Ta* a* "a* 6a*!* ! "!K!"]n%a *!"= "!*!%a'!n! a'!naa*. O* "!!"!*# ! an!* a a"n%;a<= %n>a' a 6a*! ! "!K!"]n%a # 'an]' a 6a*! ! "!K!"]n%a .

2. M00  – n*%!"a * a&"!* $J* !$n%* na a*a ePase de re9erDncia receptoraf a"a !!"'%na<= * a&"!* ! aa "!!" %"@ "!!6!". O !'%**" *!"@

CONTROLADORIA

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"!%a !& *'a-"% !*!* a&"!*. N!*! a*# a "!0"a  !'%**" Q !*"!;aa "!a&!!n * a&"!* $J*  "!!". 3. P0  – n*%!"a * !"!na%* $J* !$n%* na a*a ePase de re9erDncia receptoraf a&%an9 *6"! * a&"!* "!%a* n !'%**". N!*! a*# *!  *'a-"% * !"!na%* !$n%* K" %nK!"%" a 1w $a"@ ' *a& "!*%a& n !'%**". 4. ;80  – !*! "%Q"% Q 6!' *!'!&>an! a an!"%" *- ! n!*! a*# a %nQ* ! !"!na%* *= !$n%* a&"!* a%*!"# '# " !J!'&#  a& ! &%n>a* ! %'"!**=. O *%*!'a %"@ *'a" * a* a* !$n%a* ! %%%" a a ! aa "!!" !& a& a"a a>a"  !"!na& a"%6: a aa "!!". N!*! a*# *!'"!   *a&  !n" ! * *!"@ a&a# *a& *! K" !$n% ' !"!na& %nK!"%" a 1w a"a  !'%**". EJ!'&` E'%**" A %*"%6% 1. DM " "]* "!!"!* ' a* *!0%n!* 6a*!* ! "!K!"]n%a` 8` 5 a"!* C` 5 a"!* D` 1 a"!*  Ta&` 2 a"!* O *%*!'a SA, !!"'%na * *!0%n!* a&"!*` R!!" 8` 1. DMH2  5 ^ 25. DM R!!" C` 1. DMH2  5 ^ 25. DM R!!" D` 1. DMH2  1 ^ 5. DM

22.4.4.1.2 P0 E/R0

CONTROLADORIA

Ca'

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A<!*  *@"% H n!d

C'!n@"%*

E

D  0X  @9: 7  8> 0 0 7 @9: 7  7 8 0 7 80. A7 7- 0  709: 7 @  @ 7 7   @ 7 80   0 7 077 (0  0 7 80). T0 7  77 8 0@  8 8   @9:.

E0 X  f 0 7 @9: 8 0 0 7  > 8 V> 0 0X 7 0H_ G7 X Q@ @ 80 7 7 0.

R0

D  0X  @9: 7 0 7 8>  0 0 7 @9:> 7  7 8 0 7 80

D!*"%<=

22.4.4.1.3 P0 "@. E E*a a*a a"%a nK"'! a "!0"a !$n%a a"a  !'%**". A6a%J *= a"!*!naa* "]* !&a* *!n# "!*!%a'!n!# a"a 'nan!* &an
Ca'

"@ 7 E C0X 7 @9:

D!*"%<=

A<!*  *@"% H n!d

" 79: 7 0 7 9@ D  : 7 @V0 7 8@ : 0Q7  77.

C'!n@"%*

CONTROLADORIA

Ca'

M7 O7/C0 7 C80.... M00

D!*"%<=

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A<!*  *@"% H n!d

C'!n@"%*

D  G7 7 7  8@  00  : 77. O 0  @0> 8000> 07   @7 @ 0X 77  0 E/R0  8 V H7  00  7 7   7 H7   0.

A0 7 0 0 0@ X  7  .

CONTROLADORIA

Ca'

D!*"%<=

M7 O7/C0 7 C80.... TH

158 de 305

A<!*  *@"% H n!d

C'!n@"%*

D  G7 7 7  8@  0H  : 77. O 0  @0> 8000> 07   @7 @ 0X 77  0 E/R0  8 V H7  0H  7 7   7 H7   0.

A0 7 0 0 0@ X  7  .

22.4.4.1.4 P0 B 7 RH.R0 Da '!*'a K"'a ! a a*a an!"%". E*a !&a a'6Q' %"@ a"%a" nK"'! a "!0"a !$n%a a"a * "!!"!*. A6a%J *= a"!*!naa* a* !&a* a"a a"!* a"%@!%*# 'nan!* $J*# !"!na0!n*  a* $Ja*.

Ca'

B 7 H_ C0X 7 @9:

D!*"%<=

A<!*  *@"% H n!d

" 79:  0 7 9@ O 0X 7 @9: 07 :  H  0 7 80 @ 77. IH 8 0@ 8 8 8

C'!n@"%*

CONTROLADORIA

Ca'

M7 O7/C0 7 C80.... M00

D!*"%<=

A<!*  *@"% H n!d

D  G7 7 7  8@  00  : 77. O 0  @0> 8000> 07  0 @7 @ 0X 77  0 E/R0  8 V H7  00  7 7 0  7 H7   0.

159 de 305

C'!n@"%*

A0 7 0 0 0@ X  7  0.

CONTROLADORIA

Ca'

D!*"%<=

M7 O7/C0 7 C80.... ;80/0

A<!*  *@"% H n!d

D  G7 7 7  8@  00  : 77. O 0  @0> 8000> 07  0 @7 @ 0X 77  0 E/R0  8 V H7  08 8  80  7 7 0  7 H7   0.

160 de 305

C'!n@"%*

A0 7 0 0 0@ X  7  0.

22.4.4.1.5 P0 F0 79: . E*a a*a *'!n! $a %*n:!& *! K" *!&!%naa  <= ! "!0"a ! "!!" a"!* a"%@!%*. N!&a !' *!" a"%6:* Ka"!* a *!"!' a&%a* * 6a*!* ! "!K!"]n%a !nn"aa* an!*  @&& * a&"!* a a&a".

22.4.4.2

TH_ PG7 (P7 R0)

C'  6!% ! "!;%"  nd'!" ! &an!a# ' "!** A8C# ' !&!'!n ! "!# ' !n" ! *  ' 6! ! *. N $na&  !":# * ** *!"= %*"%6:* a"a * 6!* ""!*n!n!* *an ' "%Q"% ("a%n0 "&!) !$n% !& *@"%. E*! 6!* !' *!" ' !n" ! *# !&!'!n* ! "!# "!n* %n!"na*  6!* ! *. O nd'!" ! a!0"%a* ! "!!"!* !' *!" "!*"%n0% n IM. N!*! % ! &an
CONTROLADORIA

161 de 305

O* "!&a%na'!n* !n"! * !'%**"!* ! "!!"!* *!"= !$n%* a"aQ*  'Q ! %&9 *!0'!n. ,!' *!" !$n%* @"%* %&* ! aa %& ! n!" @"%* *!0'!n*. O* %&* !' *!" !$n%* ' %!"a%* a"a 0a"an%" !  *a& * !n"* ! * *!a' ;!"a* an ' '!*' !n" ! * ! aa"!! ' !'%**"# aa"!! ' "!!" !' " *!0'!n. E*! % ! &an
22.4.4.3

D089: (D080)

E*a Kn<= Q 6a*an! *!'!&>an!  "%'!%"a. S- !# na %*"%6%<=# *'!n! !n"* ! *  "!*** A8C !"= *!" !'%**"!*. O* "!0%*"* ! a%* "!K!"!n!* a* ;!"a'!n  !n" ! * !'%**" *!"= 0"aa*. U*a9*! a T"an*K!"]n%a !"%-%a an Q  !n" ! ** !'%**" ! !!"'%na  "%Q"% ! "a!% ! a %*"%6%<= an a* %nK"'a<!* *= !$n%a* !&* "!!"!*. W **:!& Ka;!" %*"%6%<!* a"a 0!"a" a&"!* &an!a*. A %K!"!n' "!0%*" ! "Q% %n%%a& Q 0"aa a"a  !'%**" na &a**! ! * n "!&a-"% *'a"%;a. A n"@"%#  "!0%*" ! a%* na &a**! ! * Q "!;%a n &a  Q6%# *%0n%$an ! n= !"= *!" nK!"%* * a&"!* "%0%na&'!n! !6%a* ( en&!an "!%f). Na %*"%6%<=#  *%*!'a 0"aa  "!0%*" ! a%* a"a  "Q% (e&!an "!%f). A %nK"'a<= n "!!" Q a '!*'a a"a * %* "!*** (e&!an Q6%f). ,a"a a %*"%6%<=#  *%*!'a n= n*%!"a n!n>' * "%'@"% ! K% &an!a !!n!n! a a%%a!. D"an!  T"an*K!"]n%a ,!"%-%a a**%' ' a'6Q' n "a!%# * ** &an!a* !!n!n!* a a%%a! n !'%**" *= a&'!n! a&a* ' ** $J* n "!!". I* ""! " ! a "an*K!"]n%a n= Q 6a*!aa na "!&a<= ! a%%a! !n"! !'%**"!* ! "!!"!* ! *%'# *'!n! n* **# ! *= &!a* na &%%a<= ! *a& (;!"a'!n)  !n" ! *.

DH9  0 D089:  TH_ G7 D089: TH_ G7 E'%**"` ! *!" ' !n" ! *  E'%**"` ! *!" ' !n" ! *# ' "!** !'"!*a"%a& (A8C) "!** !'"!*a"%a&# ' !&!'!n ,E,# 'a "!'  ' 6! ! *. "aa "!0%*" ! a%* n !'%**" (0!"a N= 0"aa "!0%*"* ! a%* ("!;  &an
22.4.4.4

A@9: 7 077 0G Y @

E*a Q 'a K"'a !*!%a& ! a&a<= %n%"!a ! a%%a! "!a& ! !"'%! !!"'%na" 'a "!! ! a%%a!* '&%9n:!& ! K"'a %n!"a%a 6a*!a !' ' !"!na& ! !"a<= !$n% ' 'a 6a*! ! "!K!"]n%a. E*! !"!na& !*a6!&!% a "!&a<= a n:!& !"a%na& &an!aa ! "!a& ! '!! a %&%;a<= !K!a ! 'a a%%a! " ' !n" ! *. E*! % ! a&a<= ! *!" *a a"a !n"* ! ** ! "!*** !'"!*a"%a%*. N!*! % ! a&a<=# a an%a! ! a%%a! n= Q %nK"'aa %"!a'!n!. E&a Q a&&aa !& RH3 6a*!a na an%a!* ! a%%a!* %nK"'aa* a"a * "!!"!* ! n !"!na& !*a6!&!% a"a  !n" ! ** "!!". C' !*! % ! a&a<= *'!n! *! a&%a a a&"!* "!a%*#  % ! a%%a! !!"@ *!" a!0"%a* %*%na* a"a  &an!a'!n !  "!a& (a!0"%a 5 a"a "!a& ! 1#2  3 a"a  &an!a'!n *!n a a!0"%a 1 a 'a%* ''!n! *aa).

CONTROLADORIA

162 de 305

O "!** ! @&& Q !J!a a *!0%n! K"'a` •

O !"!na& ! %&%;a<= !K!%a  !n" ! ** ! a&&a a"a * * !n"* ! ** "!!"!* 6a*!a n* *!* n*'* "!a%* ! &an!a*.

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8a*!a n!*! !"!na& ! na a%%a! &an!aa#  RH3 a&&a a a& a *!" "!*a ! a%%a! a"a  !'%**".

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A a"! a":a!& a an%a! ! a%%a! &an!aa Q a*a ! a" '  !"!na& !!"'%na *an a a&a<= ! a%%a! !-"% ^ "!a&. E*! a&" a"a Q aa&%;a ' *!n a an%a! ! a%%a! "!a& a"%@!&. A a"! $Ja a an%a! ! a%%a! Q "an*K!"%a  &an!a'!n a"a  "!a&.

O "!** Q !J!a %!"a%a'!n! "aan **:!%* "!"*%%a!*. Na"a&'!n!# a"a "a6a&>a" ' !*! % ! a&a<= Q %'!"a% a'6Q' *a" aKn<= ! "!n%&%a<=  &an. N a* ! !"a" ' aa&%a<= a"a&!&a#  *%*!'a %"@ a&&a" a a&a<= ! a%%a! a"a a %*= &!0a& ! !*a a"%Ka !$n%a *!"@ *aa a"a a* !'a%* %*!*.

22.4.4.5

R0 (A0)

O "a!%# a"aQ* * %&* ! *!0'!n*# "an*K!"! * ** "%'@"%* ! *!n@"%* * !n"* ! *  "!*** a"a "* 6!* ! * (!n" ! *# !&!'!n ,E,# "!' %n!"na# 6! ! *  "!** A8C) " '!% ! ' "%Q"% !*a6!&!% !& *@"%. A %K!"!n" ! a %*"%6%<= !  "an*K!"]n%a !"%-%a. O* "!!"!* n= n*!0!' !"# "an# a* &a**!* ! * "%0%na%*. A**%' ' na %*"%6%<=#  a"!%" Q aa&%;a n "!0%*" ! a%*. O "a!% a'6Q' ! *!" "!!"% *!'"! ! n!!**@"%. AQ a !"*= 4.5A# *'!n! !"a **:!& a&a" 'a &a**! ! * ! "a!% a"a aa *!0'!n. Aa&'!n!# !' *!" *aa* @"%a* &a**!* ! * %nK"'an# a %nQ* ! 'a dn%a &a**! ! * 'a E*""a ! A&a<= (A@@0 S0808). E' 'a !*""a ! a&a<=# !' *!" !$n%* a%* &a**!* ! * *!"= a&aa* *an a%* &a**!* ! * ! "a!% (a!0"%a 42). ,"an# n= Q n!!**@"% "%a" 'a%* ! ' *!0'!n a"a 6!" %nK"'a<!* *6"! a na"!;a * ** ! !*= *!n "a!a*. Na"a&'!n!# a !*""a !! n!' * a* &a**!* ! ** ! !!"= *!" "a!aa* ! a%na n= ! *!" !$n%a 'a '!*'a &a**! ! * !' 'a%* ! 'a a**%a<= (a**%0n'!n).

ALLOCATION STRUCTURE – %1 A0 O (@ 7 C@ 7 80 7 80) 0 1 – Ma!"%a& 4 a 42 ?31? 9 Ma!"%a& 2 – 4B2 a 4B312 ?3151 – C'n%a<= C'n%a<= 3 – R+ " +R ?312 9 R+ A E*""a ! A&a<= ! *!" *aa a'6Q' na &%%a<= ! "!n* %n!"na*.

22.4.4.6

A@9: 70 7 077 (I70 A00 A@@0)

A a&a<= %n%"!a ! a%%a! ! *!" *aa* a"a * %* ! a%%a! a a!0"%a 2 (@&& %n%"!# a&a<= %n%"!a) ! 3 (!n"aa 'ana&# a&a<= %n%"!a). O "%'!%" a*# *! "!K!"! a* ** ! n= !' *!" !$n%* n !'%**" ! n!!**%a' ! %nK"'a<!* "%na* *

CONTROLADORIA

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"!!"!*. U' !J!'& "@%# *!"%a a a&a<=  !n" ! * ! 'an!n<= a"a * !n"* ! * "%*. ,! *! !*a6!&!!"# " !J!'&# 'a "!&a<= ""%na& !n"! a* >"a* ! "<= !J!aa* !&* !n"* ! * "%* ! a* >"a* ! 'an!n<= " !&! "!!6%a*. A**%'# a"aQ* a a&a<= %n%"!a ! a%%a!# !$n!9*!  !n" ! * ! 'an!n<= '  !'%**" !n# ' "%Q"%# a an%a! a&&aa %n!"*a'!n! ! * "!!"!* ' !n 'a "<= a"%@!& ""%na& a % ! a%%a! e>"a* ! "<=f " !&!* "!*aa. O *%*!'a %"@ *'a"  a& ! >"a* ! "<= * "!!"!* a"a !!"'%na" a* an%a!* ! >"a* ! 'an!n<=  !'%**" ! %*"%6%"  * a& (an%a! J a"%Ka) a"a * "!!"!*. O "!< a a"%Ka ! *!" %nK"'a 'ana&'!n!  !!"'%na a'a%a'!n!. N *!0n a*# a an%a!  !'%**" Q %nK"'aa 'ana&'!n! na Kn<= ! S!n!" A%%7 ! a a&a<= Q K!%a %n%"!a'!n! !&a a&a<= %n%"!a. N!*! a*#  "%Q"%  !'%**" ! *!" an%a!* &an
22.4.4.

E0  R@9: 7 S0 (S0 A7V800)

@"%a* !'"!*a* n!!**%a' a&!"a" a&a<!* ! !":* a**a*# " !*!* ! a%"%a# ! %nK"'a<!* "!!6%a* *!"%"'!n! a !n!""a'!n  !":  !""* *%'&!*'!n!. O !*"n ! "!&an
22.4.4.!

A@9:  7@ (T@0 A@@0)

A a&a<= ! !'&a!* aa n @&& a* an%a!* %&%;aa* !&* "!!"!* %n%%a&'!n!. O * Q !!"'%na *an a a"%Ka a"a a&"%;a" a an%a!. ,a"a 6!" a* %nK"'a<!* !*!aa*#  '!& %&%;a" K-"'&a* a"!*  RH3  K-"'&a* !$n%a* !& *@"%. E*a* K-"'&a* aJ%&%a' na 6!n<= ! %nK"'a<!* * a'* ! Ka%&%a a !J!<= ! a&0"%'* '&!J* *a* a* !"a%na%*. A a&a<= ' '!& ! *!" K!%a *an ' !n" ! * a"a 6!* !!n!n!*  %n!!n!n!* ! a%%a!. ,a"a %*# Q "!%* !$n%"  '!& ! a**%@9& a !n" ! * n a* '!*"!. A a&a<= Q !!n!n!  !":Han $*a&. O* "!!"!* !' *!" !n"* ! *# !n"* ! *H %* ! a%%a!*# *!0'!n* ! "!na6%&%a!# 6!* ! * ! 6!* ! n!0-%.

TEMPLATE U' '!& Q 'a K!""a'!na %ng'%a ! *a K-"'&a* ! &-0%a 6&!ana a"a a&&a" a&"!* !' 'a !*""a ! a6!&a (&%n>aH&na). O 6! !! *!" !$n% !& *@"%  !!"'%na !& *%*!'a (" !J!'&#  !n" ! * ! 'a a!0"%a !*!:$a). ,! *!" *a a"a !$n%"  a&" ! ' %!' ' a%  %na%# !$n%" n%<!* a *!"!' !"%$aa* "an! a a&"%;a<=  !$n%" "!%*%* a"a a* a&a<!*. D"an! a a&a<= %n!!n!n! a a%%a!#  Ka" ! an%a! a"%@!& !!"'%na a an%a! ! *a:a  !'%**" '&%&%an a an%a! ! *a:a  "!!" !& Ka" a"%@!&. O a&"  Ka" ! *!" 'a n*an!# a&&a !& *%*!'a. A an%a! &an!aa $Ja

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""!*n! * an%a!* n*'%a* $Jaa %nK"'aa* ' a&"!* n*an!*  a&&aa* !& *%*!'a. D"an! a a&a<= ! "!** !*""a#  RH3 "'! a* !*""a* * "!*** A8C a"a &an%!"a"%a !*""aa. O *%*!'a ! *a" a* *!0%n!* a"a>!*` •

Cn$"'a<!* 'ana& ! an%a!* "!a%* – Q "!%* a%a" *!&!%na" a <= an%a! ! a%%a! 'ana& n aa*" ! "!** !*""a.

•

A&a<= %n%"!a ! a%%a! – K"n!! a* ! *!% A8C a&"%;a ' 'a a"%Ka !!"'%naa  a'a%a'!n! %a ' '!& ! "!**  &an
•

O *%*!'a a&"%;a * !'&a!*  "!** * 6!* ! * – * !'&a!* K"n!!' a* an%a!* * "!*** !& 6!* ! * a"a @&& "!a& !' CO9,C.

22.4.4.#

P-7089: 7 80 

A "!9%*"%6%<= ! ** $J* Q 'a K!""a'!na ! !"'%! 0!"a" &ana' ' "!9%*"%6%<= ! ** $J* Q "!%* !$n%" *!  "!!" %"@  n= "!!6!" a

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a"!&a  * $J na a&a<= "!a&. I* 0a"an! ! ' "!!" n= "!!6! !*! * 'a%* ! 'a !;. O RH3 n= %"@ %*"%6%" * ** $J* a"a * "!!"!* ! !n>a "!!6% &an!%. A&a * ** $J*  C!n" ! C**. C' * ** ! "!a"a<= n= *= ""%na%*  an%a! ! a%%a! !J!aa !& C!n" ! C* !'%**"# Q n!!**@"% " "%Q"% a"a a %*"%6%<= !*!* **. O* ** *!"= %*"%6:* a"a * !n"* ! ** ! &an!a"a' !n"aa ! a%%a!. O8S`  %n%a" !! !*a" a%a! n '!*"! ! 'a!"%a%*. A %*"%6%<= Q ""%na&  a"! $Ja a a%%a! &an!aa n "!!". A "!9%*"%6%<= ! *!" aK!aa n ''!n  @&& a a"%Ka. A&a ** $J* &an!a* a !"*= ;!" a"a  "!!" &an!a.

22.4.4.1% D9: 7 C80  077  @9: 7 TH (S@00 / P C@8@0) N $na&  !":# !"@ *!" *&%%a !  *%*!'a "!a&&!  "!< !*a* a"%Ka* ' 6a*! n* ** "!a&'!n! %n""%* n !":. O *!a# ! *!" a"%6: ' a&" &an!a a"a *!" *a "an!  !": na a&a<= * ** ! ' !n" ! * a"a " a"a 'a "!' ! "<=# " !J!'&. N $na&  !":#  *%*!'a %"@ "!a&&a" !*a a"%Ka ' 6a*! n* ** "!a&'!n! %n""%*. ,"%'!%" Q "!%* Ka;!" a !'*%<= (@00)  * a&  !n" ! * a"a a* a%%a!* !J!aa* " !&! 'an ' 6a*!  !* !$n% a"a aa a%%a!  ' "!0"a ! !'*%<= !$n%a. ,*!"%"'!n!#  'nan! a"%6: a"a aa a%%a! Q %%% !& a& a an%a! ! a%%a! !J!aa !& !n" ! * a"a !$n%" a na a"%Ka# a0"a# "!a&. ," $'# Q "!%* "!aa&%a" a* "!n* a"a ! !*a* a**!' a !nJ!"0a" !*a* %K!"!n
22.4.5

C@8@ 7 D 7 C0 7 80 (")

O* !*%* !' CO !' *"0%" " %!"** '%*`  &an!a'!n !*%  6!%# * ** "!a%* ! ' !n" ! *  "!** A8C !K!"%"a' * ** !-"%*  ""!"a' *6  *!" a6*"<= ! ** !' ' !n" ! *  "!** A8Cq O @&& a* a"%a<!* !"'%! ana&%*a" a* a*a* ! "a* *%a<!*. O @&&  !*% *! 6a*!%a na 'a"a<= !n"!  &an!a'!n ! a%%a!* %n!"na* !n"! !n"* ! ** ! "!*** ! * ** !*a* a%%a!*. OS !*%*# "an# ""!*n!' * %K!"!n
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a%%a!# * ** "!a%* !  &an!a'!n %n!!n!n! a a%%a!  * ** !-"%* *= %*"%6:* !&a* a%%a!* !J!aa* !&* !n"* ! *. I* !"'%! !K!a" an@&%*!* a* a*a* a* a"%a<!* !*!:$a* ! a%%a!. O @&&  !*% !"'%! %%%" a* %K!"!n! a"%an! a&&a%n "!*&* K">!". T>!*! a&&/ 7  %*&a7 "!&!an aa %%! %n $J! an a"%a6&! "%n*# " a* a&*` •

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22.5 P@V0 O &an!a'!n * !n"* ! ** Ka; a"!  &an!a'!n a !'"!*a ' '  ! !! *!" %n!0"a a "!** ! &an!a'!n 0&6a&. ,! *!" K!%  &an!a'!n ! ** "%'@"%*# *!n@"%*# ! a%%a!* ! an%a!* n*'%a*. O &an!a'!n Q K!% a"a ' !": ! !' !$n%# n"'a&'!n! ' an $*a&. O &an!a'!n  !n" ! * Q "aa %K!"!n!'!n! !' a*! a* a* "0an%;a<!* a"%an nK"'!  % ! %nd*"%a# a !*""a "0an%;a%na& ! a* "!*n*a6%&%a!*. T  &an!a'!n ! !n" ! * ! *!" K!% n&%n! n RH3 K"n!!n "!*&a* %'!%a* ! !' *!" ana&%*a* n S%*!'a ! InK"'a<=. ,a"a !J!<=  &an!a'!n Q "!%* n*%!"a" a* %"n*gn%a*  n!0-% ! *a* **:!%* a&!"a<!* ! * 6!%* a !'"!*a. O &an!a'!n a'6Q' ! *!" *a a"a "%a" a* B  a"a n"&! a* a%%a!* !n" ! ' !": n@6%&. ,!"'%! !*a6!&!!" ' a"= ! n"&! !"%-% a"a a&"%;a<= ! a%%a!* %n!"na* !*%'an ' * n%@"%

CONTROLADORIA

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a"a aa a%%a! !' aa !": ! 'n%"a'!n a !$%]n%a a-*  K!>a'!n  !": n@6%& ana&%*an a"%a<!* !n"! &an!a ! "!a& ! !-"% (a"0!) ! "!a& anan **:!%* ""!<!* a"a '!&>"%a  "!*&a. O* 0!"!n!* * !n"* ! ** "!*n*@!%* " *a* @"!a* !!' *!" "!a&%*a* n &an!a'!n ! *!* ** a"a !"'%%" ' n"&! !K!%# ! K"'a !  &an *- "!%*! *!" "!%*a "a"a'!n! (na 'a%" a"! * a** " Ka"!* !J!"n*). In%%a&'!n!# Q "!%* !&!0a" a* "!*n*a6%&%a!*  &an!a'!n#  0"a ! !a&>a'!n ! a !"%%%a! (ana&# *!'!*"a&# '!n*a&# !.). E' *!0%a# !$n!9*! a *!i]n%a ! !J!<= a* a%%a!* ! &an!a'!n ! a* @"!a* (:n%!* !*a:*%*# %* ! a%%a!# ** "%'@"%*# ** *!n@"%* ! "!!%a*) a *!"!' &an!aa* ! n%&%aa*. ,a"a  &an!a'!n#  *%*!'a K"n!! K!""a'!na* ! aJ:&%# ! @&&* ! 'Q* ! "!a&"%;a<=. D!%*  &an!a'!n# * "!*&a* *= %*n%6%&%;a* !' K"'a ! n*' ! "!"**# a&"!* ! ** &an!a* ! !*!"a* a n:!& ! a%%a!* ! ! !n"* ! *. ,a"a '!n*a" ha<!* *a;na%*# !' *!" *aa* a* >a!* ! %*"%6%<= h!J:!%*. ,a"a a &an!a'!n ! !n"* ! **# !' *!" !$n%* 0 7 0 7 \ ( 0 0) %na%*. O % ! aJa ! g'6% a"'a;!na aJa* ! g'6% a"a %K!"!n!* "-*%* a '!*' !'. O RH3 a"= %*n%6%&%;a a % ! aJa ! g'6% , ! !*! % Q a**'% na 0!"a<= a'@%a a !"*=   &an!a'!n " %n an* an a "%a<= a P"!a ! Cna6%&%a! ! C**. N &an
CONTROLADORIA

22.5.1

168 de 305

E  MX07 7 P@V0

N ,&an!a'!n ! C!n" ! C** Q "!%* %K!"!n%a" &an!a'!n ! :n%!* !*a:*%*# &an!a'!n ! "!<* ! *a:a ! a%%a!* !  &an!a'!n  * 6a*!a !' an%a! ! a&" * ** "%'@"%* ! *!n@"%*# a**%' '  &an!a'!n a* "!!%a*. ,"%n%a%* !n@"%* ! &an!a'!n` •

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Ana&%*! 'a"a%a "!a&H&an!a'!n

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C@&& ! "!< %!"a% ("!< 'ana&  $J)

,&an!a'!n ! C** F%J* ! a"%@!%* •

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CONTROLADORIA •

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22.5.2

169 de 305

L80  P@ (P@)

O &an!a'!n Q K!% a"aQ* ! !&a* "!!$n%a* n RH3 n!n *'!n! * a'* ! !!' *!" %nK"'a* !& &an!a" ! a**%a* a* !"$* * &an!a"!*. E*a* !&a* *= n>!%a* ' &a7 ! &an!a'!n E*!* &a7* !!' *!" !$n%* nK"'! a* @"!a* ! &an!a'!n# '# " !J!'&# &a**! ! * ! % ! a%%a!. A K!""a'!na *aa a"a 0!"a<= * &a7* ! &an!a'!n Q  R!" ,a%n!". EJ%*!' "]* @"!a* ! &an!a'!n` &a**!* ! *H !n"aa ! a%%a!c a"%Ka*H*a:a* ! a%%a!* ! :n%!* !*a:*%*. ,a"a aa @"!a Q "!%* !$n%" !& '!n* ' &a7. O RH3 !' a&0n* &a7* "!!$n%*. O* !"$* ! &an!a'!n !!"= *!" a**%a* an * @"!a* ! &an!a'!n an a* &a7*. O RH3 a'6Q' !' %!"** !"$* a"!* %*n:!%* ! 6"! 6a a"! a* *%a<!* ! &an!a'!n*. O !"$& SA,ALL ! *!" *a a"a  &an!a'!n a* "]* @"!a* ' %!"** &a7* %*n:!%* !' aa @"!a. O !"$& SA,EASY Q "!a"a a"a ' &an!a'!n 'a%* *%'&%$a. N"'a&'!n!# a* !'"!*a* %a' ! a!a' !*!* !"$* a"a a* *a* n!!**%a!*. O &an!a'!n ! *!" K!% ! K"'a !n"a&%;aa (a"a * * !n"* ! * n'a !!"'%naa &a**! ! *)  ! K"'a !*!n"a&%;aa (a"a a* a* &a**!* ! * !' ' dn% !n" ! *) !!n!n a K"'a ! !J!<= a *a !'"!*a (9/n  /n9). O* %* "%Q"%* !' *!" '!*&a*. ,a"a a !$n%<= * &a7* ! *!" *a  R!" ,a%n!". O &a7 nQ' ' @"!a ! a6! ("%Q"%* ! *!&!<= – &%n>a* ! a6! $Ja*)# &na* >a! (!$n%n a"a  ! *! !" &an!a"` 'a &na a"a * %n!!n!n! a a%%a! – &a**! ! ** 9 ! a* &na* a"a ** !!n!n!* a a%%a! – &a**! ! * ! % ! a%%a!) ! &na* ! a&"!*. C' &na ! a&"!* !' *!" !$n%* :n%!* ! a"a!":*%a*# *'!n! a"a!":*%a*# K-"'&a*. E' 'a &na ! a"%6%<= ! *!" !*&>%a a n%a!# a >a! ! %*"%6%<= ! a a%%a!. A n%a! ! a >a! ! %*"%6%<= ! *!" "%aa ' ' a' a%%na& a"a a &na. Na Kn<= ! &an!a'!n ""%a'!n! %a#  *@"% !"@ !*&>!" ' * &a7* ! &an!a'!n !"'%%* a"a a!&a @"!a. N* !"$* !' *!" !*!%$a* a&"!* "** ! n"&! ! a!** (0" ! a"%;a<=) "!*"%n0%n  &an!a'!n " @"!a* (!*!n"a&%;a<=  &an!a'!n).

22.5.3

AV87 7 @V0 (P@ A7)

O RH3 **% 'a Kn<= ! -%a ! !"'%! a"!%a" %nK"'a<!* &an!aa* ! !":*  an* an!"%"!*# ! "a* !"*!*  '!*' 'a" ' 6a*! ** "!a%* %n""%* a"a 0!"a" * ** &an!a*. O* a* !' *!" %a* !n" ! ' '!*' an $*a&# !":# !"*= ! !n"* ! *  !n"! an $*a&# !n" ! **# !":* ! !"*!*. A -%a a'6Q' ! *!" &%'%aa a a* ! ' % ! &an!a'!n. A"aQ* ! "a K!""a'!na (R!a&a%n) Q **:!& a&%a" !"!na%* a* a&"!* &an!a*. S= 0!"a* &an
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!n"!* * %!"** !n"* ! * ! a"a Ka%&%a"  "!** ! !n"aa ! a*. A* Kn<!* ! Aa*  ,&an!a'!n *=# 6a*%a'!n!# Kn<!* aJ%&%a"!*  !n"aa ! a*` •

C%a"

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R!aa&%a"

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E&%'%na"

•  T"an*K!"]n%a*

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C** ! !**a& +R

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D!"!%a<= ! "*HAM

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A%%a! a&aa ! ,,

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n%! !*a:*%

Cn%&%a<=  ,&an

•  T"an*K!"]n%a ,!"%-%a •

D!&%'%a<= ! C**

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,&an!a'!n ! F-"'&a

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A%a" In!0"a<=

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R!aa&%a" &an!a'!n 'ana&

22.5.3.1

C

E*a Kn%na&%a! !"'%! 0!"a" 'a na !"*= a a"%" ! "a# %a" a* !n"! !J!":%*# !n"! !":*  '!*' !J!":%  ! !J!":%* %*%n*. ,!"'%!# a%na# %a  &an!a'!n ! ' !!"'%na !n" ! * a"a @"%*. O* a* 'a* ' 6a*! an !' *!" a* &an!a* ' a* "!a%*#  *!a# Q **:!& 0!"a" 'a !"*= &an!aa a a"%" ! a* "!a%* a**a*. E*a Kn<= Q '% *aa a"a 0!"a" a !"*= ! &an!a'!n . C' a !"*=  (;!") Q a !"*= !"a%a  *%*!'a ! !"'%! 'a"a" a* "!a%* ' &an!a*# "!'!na9 *! *!'"! !  &an!a'!n *!a !K!a !' 'a "a !"*= ! %a a"a a !"*= ;!" *'!n! a"a 'a"a<!* "!*!"an 'a -%a * a* &an!a* na !"*= "%0%na&. E*a Kn%na&%a! Q @&%a a"a !n"* ! * ! "!n* %n!"na*. •

\,B – ,&an!a'!n n &an!a'!n

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\, – R!a& n &an!a'!n

O* a* ! !' *!" %a* *=` ** "%'@"%* !!n!n!* ! %n!!n!n!* a a%%a!# n*' ! a%%a!* !!n!n! ! %n!!n!n! a a%%a!# "* ** *!n@"%* !!n!n!* ! %n!!n!n!* a a%%a!# &'! ! a%%a! ! a"%Ka*# "!!%a* ! :n%!* !*a:*%*. O%na&'!n!# a'6Q' !' *!" %a* * !J* !*"%%* !  &an!a'!n !a&>a a* &a**!* ! *. O* ** !' *!" %a* na '!a a P"!a ! Cna6%&%a! ! C**#  6!  a "an*a<=. O a&" "* Q a '!a a P"!a ! Cna6%&%a! ! C**. @ a* a"%Ka* !' *!" %aa* na '!a a P"!a ! Cna6%&%a! ! C**  na '!a  6!. O a&" "* Q a '!a a P"!a ! Cna6%&%a! ! C**. ," !*!* ! !"K"'an! *%0a# *!'"! ! **:!& a* *!0%n!* %n*"<!*` •

S!&!%n! *'!n! * a* ! "!a&'!n! K"a' &an!a*. S!# " !J!'&# n= K% !K!a n!n>' &an!a'!n a"a "!n*# !*a%! !*a "an*a<=c

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S!  &'! ! a* K" '% 0"an!# *&%%! *!'"!  "!**a'!n !' 6a0"n "!**an * a* n' ''!n ! '!n" %&%;a<=  *%*!'ac

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S! K" !K!a" a -%a n9&%n!# 0a"ana ! a -%a  % ! a%%a! *!a K!%a an!* a -%a a* "a* @"!a* ! &an!a'!n 'a !; ! !&a Q n!!**@"%a a"a a aa&%;a<= * "!0%*"* !!n!n!* a a%%a!.

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E%! a <= einicialiar e Sobre5ra&ar  a"a "!;%" a an%a! ! %nK"'a<!* a* *!"!' &%a* "an!  "!**a'!nc

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S'!n! *&%%a a &%*a !a&>aa (' * "!0%*"* %a*) *! K" a6*&a'!n! n!!**@"%. A &%*a 6@*%a Q *!'"! 0!"aac

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S'!n! %! !J* !*"%%* *! K" a6*&a'!n! n!!**@"%. A -%a !*!* !J* a'!na n*%!"a!&'!n!  !' ! "!**a'!n.

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C%! *'!n! a"!* a >%!"a"%a ! !n"* ! *.

22.5.3.2

]SPU – R@

E*a Kn%na&%a! !"'%! a&%a" ' !"!na& *6"! * a&"!* &an!a* a"a 'a !!"'%naa !"*= H !J!":% H @"!a ! na6%&%a! ! **. W **:!& !$n%"9*! a&"!* %K!"!n%a* " !":# " %n!"a& ! &a**!* ! **# a"a ** ! n*'. E*a Kn%na&%a! Q @&%a *'!n! a"a !n"* ! *.

22.5.3.3

E@

E*a Kn%na&%a! !"'%! !&%'%na" a 6a*! * a&"!* @ &an!a* ! 'a !!"'%naa !"*= H !J!":% a"a !K!a" n &an!a'!n. W %'"an! 'a" %a %*  *@"% a"%;a a &an!a" !*@ a'6Q' a"%;a !J!<= !*a Kn<= a '!n* ! *!a !*!%$a'!n! !!"'%na  n"@"%. A !&%'%na<= ! ** &%'a *'!n! * a&"!* &an!a* 'an!n a !*""a. A !&%'%na<= ! a* !&%'%na# a&Q' * a* a a !*""a. E*a Kn%na&%a! !*@ %*n:!& n '!n ! !n" ! * 'a* a'6Q' !&%'%na a* a* "!n* %n!"na*. •

\, – C** "%'@"%* &an!a*

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\,1 – Da* &an!a*

R\,1 R\,5 R\,? R\, R\, R\,

T9J 77  @9: 7 80  ,&an!a'!n ! C** "%'@"%* ,&an!a'!n ! R!!%a* ,&an!a'!n ! C** "%'@"%* !!n!n! a a%%a! ,&an!a'!n ! ** ! &%%a<= ,&an!a'!n ! ** ! "!n* !!n!n!* a a%%a! ,&an!a'!n ! "Q% ! !">!a

T9J 77  @9: 7 77 (@X 7 0) C,,, ,&an!a'!n ! "a!% ! "!** A8C \A, ,"%*= ! C!n" ! C* &an!a \OAM ,&an!a'!n &%%a<= a&a<= %n!"na a%%a! R\,2 ,&an!a'!n ! a%%a!* R\,3 ,&an!a'!n ! C** S!n@"%* R\,4 ,&an!a'!n n%!* !*a:*%* R\,B ,&an!a'!n ! ** *!n@"%* !!n!n! a a%%a! R\, ,&an!a'!n ! T"an*K!"]n%a ,!"%-%a R\,D T"an*K!"]n%a ! ,, R\,\ ,&an!a'!n ! :n%!* !*a:*%* ' '!&* R\,L ,&an!a'!n ! a&a<= %n%"!a ! a%%a!

CONTROLADORIA

172 de 305

T9J 77  @9: 7 77 (@X 7 0) R\,, ,&an!a'!n "%'@"% ' '!& R\,S ,&an!a'!n *!n@"% ' '!& R\,U ,&an!a'!n ! "a!% ! ** ! !">!a R\, ,&an!a'!n ! %*"%6%<= ! ** ! !">!a R\,G ,&an!a'!n ! ** ! "!n* *!n@"%* R\, ,&an!a'!n ! ** ! "!n* *!n@"%* !!n!n! a a%%a! \S, ,&an!a'!n ! !'*%<= \S,1 ,&an!a'!n ! !'*%<= "%'@"% \S,2 ,&an!a'!n ! !'*%<= *!n@"% \S,3  !'*%<= \,, TaJa* ! !">!a &an!a'!n !"%-%

22.5.3.4

TH_

E*a Kn%na&%a! !"'%! "a;!" ! "* 'n!n!*  RH3 %nK"'a<!* a"a  &an!a'!n ! !n"* ! **  "!n*. A* %nK"'a<!* %*n:!%* *=` •

]PR – C80 7 @ 7 R (** "%'@"%* a"a * !n"* ! ** a&&a n +R nK"'! a a&a<= * Kn%n@"%* n* %!"** !n"* ! *)c

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SeALRe!%###1! – D9: / =8 AM  (a&" a* !"!%a<!* ! "* * 6!n*  a% %'6%&%;a !$n%* nK"'!  6! ! *  6!' – !n" ! *  "!' – n !":  &an!a'!n). O a&" a &a**! ! * *!"@ *6"!*. S!  % ! a%%a! !*%!" !$n% n aa*"  6!'#  * *!"@ %'"a ' !!n!n! a a%%a! – * a"%@!&. Ca* n"@"%# Q n*%!"a * $Jc

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]SPP – A077 @7 PP – *'a-"% a* n!!**%a!* ! a%%a!* a&&aa* ' 6a*! na* "!n* &an!aa* !& MR,. ,a"a &an!a'!n ! &n0 "a;. ,a"a "an*K!"%" a* n!!**%a!* ! a%%a!* ! ,, "%'!%" Q "!%* !K!a"  &an!a'!n 'ana& * !n"* ! *H% ! a%%a! a"a "%a" ' "!0%*" ' !*a "!&a<= n &an!a'!n. I** ! *!" K!%# " !J!'&# %an  &an!a'!n ! "a !"*=  !":. Ca* n= !nn"! ' "!0%*" ' a "!&a<=#  *%*!'a !'%! '!n*a0!' ! !"". A-* a "an*K!"]n%a# ' ]J%# Q "!%* !J!a" a Kn<= ! n%&%a<=  &an a"a ! * a&"!* "a;%* ! ,, *!a' !K!%a'!n! aa&%;a* !' CO.c

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]"A4 – Í7 00Q0 770 7 077 – !J"a:  SIL (S%*!'a ! InK"'a<= ! &0:*%a nK"'! a"a'!"%;a n "!0%*" '!*"!  :n%! !*a:*%)c

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]"D4 – Í7 00Q0 770 7 077 – !J"a:  SIL (S%*!'a ! InK"'a<= ! &0:*%a nK"'! a"a'!"%;a n "!0%*" '!*"!  :n%! !*a:*%)c

22.5.3.4.1 TH_ 7 D9:  =8 (SeALRe!%###1!46) O RH3 !"'%! ! *!a' %'"a*# a"a  &an!a'!n ! ** "%'@"%* a"a * !n"* ! ** !H "!n*# * a&"!* ! !"!%a<= ! "* !"%-%* ! a&!" @"!a ! !"!%a<= "!a& a Cna6%&%a!  A%. O "0"a'a !"'%! a"a'!"%;a" *! * a&"!* ! !"!%a<= ! ' a% %n&a a 'a "!' !! *!" &anan! a @&& a !"!%a<= *%'&aa. O @&& Q K!% an a"a a%* @ a%a&%;a* ' a"a %n!*%'!n* &an!a* *!a !' OS ("! – !&!'!n ,E,)# IM ("0"a'a ! %n!*%'!n)  n "-"% CO (O"!n* In!"na*). ,a"a * %n!*%'!n* &an!a*# !' *!" !$n%* *! !!"= *!" n*%!"a* * a&"!* &an!a*  "
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O8S` O* a&"!* a&&a* *6"!!' * a&"!* an!"%"!*. ,"an#  "0"a'a ! *!" "!"!**a* ana* !;!* n!!**@"%. N !nan# n!n>' " &an!a'!n !!"@ *!" !K!a 'ana&'!n! na* na* aa&%;aa* " !*a Kn<= 'a !; ! *!"= *!'"! *6"!**. an a"!  a&"  %n!*%'!n @ K% a%a&%;a (&%%a n"a ' a%)#  RH3 n= a*! a 6a*! ! @&& a"a a *%'&a<= 0!"an &%%a! ! a&"!*. ,a"a ""!<= !*! "6&!'a !!9*! %&%;a"  a"g'!" e:ratamento das ati&a!es do e
I00 @V7

S@9J – C0 7 C80 O9J –  7 @9:

PQ7 @V0 O80 9J   @V0 "0 7 9: S@ I@7 O90 < P@V0

D!*"%<= IH 8 0@ 7   @  0   77. A0X 7 0: 7 @9: f@0@ 7  77   770 7 0@. (n) I00 @V7 : O7 7 I00 (CO)> PV0 (OS) 8 P 7 I00 (IM). ": 7 @V0 – H  : 7 @V0  7  @  7 @8@ 7 79J. EQ 7 9: – Q  8 H 7   7 00. IH 8 0@ 7 0 7 80   8  7V @8@  @ @V7 7 79:. O@0> 7  87  @9: f@0@ (n) U  7 @9: 0  @9: 7 @7  8 707 V0 ( .> @9 @> @9 @> @9 @ @77> @9: 7 > @9: 7  @8@ 7 80> 0). IH   7 @9:  709: 7 0X. OBSb D  8  7 @9: @ IH  Q   8@ 7  @8@7  79J   0@ 7 Q7 70 70 Q. ": – H  : 7 @V0 8 7  08@7. R@0G 7 00 –  0 9: H @7  7  @0G 87 7 0. S@  0 7 9: 7 @0G 8   7. A 0 7 9: 7  7 8 @07  0@ 7 9: 7 @0G. E@ 7 8  @8   > 0X  @9: 7 77> 00> 0.. P0 0  79: 7  @8 0 7. D  7V 8  77 7 00 @V7 (7 7 00> V0   7 00) 0@   77 97 8 @V7.

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,a"g'!" D!*"%<= S@ 7 D  8  7 7 00  7V H08  @8@ T00 7 C  R/3 @0 7  @ 00@ @V7   09J 7 7 8 @0 PEP : @7  79:  Q 08@ 79J H087> X  @ 8 7 9J  8b • 1 –  @ V 0@7 : 0  @8@ 7 79: 8@7 8 • 2 –  @ 7 0@9J H087   0 V 77 7  @ 7   7 @8@ 7 79J 8@7. A 7 D   7 0@77 7 80 8 :  @ 0@77 7 80 C 7 S   : H H7>  0  @8@  @ D089: Q7  Q7. S   H H7  H087  @8@ 7 00@ 7 Q7 77  708Q7  @ H   P@V0 D  7  77  0 7 077 77  770 7 0 7 0    @V0 770 7 077 077. P  0  0 7 077 H7>  @V0  770 7 077. P@V0 N0 >  0 7 077 :  77  07  770 7 @V0 : @97 770 7 077 077 D%a* •

E' a* a* Kn<!* ! "!**a'!n n! "!%*a' *!" %nK"'a* a"g'!"* a"a a !J!<= ! ' "0"a'a#  RH3 !"'%! ! !*!* a"g'!"* *!a' 0"aa* !' a"%an!* ! *!&!<= ! K"'a a '%n%'%;a" %0%a<= ! !""*.

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S!&!%na" a <= ! "!**a'!n 6a0"n *!'"! !  &'! ! a* K" 0"an! a"a '!&>"a" !"K"'an! ! n= *6"!a""!0a"  *%*!'a !' >"@"%* ! 0"an! %&%;a<=. A !J!<= a"aQ* ! 6* !"'%!  "!**a'!n K"a  >"@"% n"'a& ! "a6a&> ! &%6!"a a !*a<= a"a "a* a"!Ka*.

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S!'"! an!* ! !J!a"  "0"a'a !$n%%a'!n!# *&%%a" 'a !J!<= !*! ! !"%$a" *!  "!**a'!n K% !K!a ' *!** a"a !%a" n!!**%a! ! a!"* ! !*"n* ! *6"!a""!0a'  6an ! a*.

22.5.3.4.2 TH_ 7 77 7 077 7 PP E*a Kn%na&%a! !"'%! ! *!a' %'"a* a"a CO  n*' "!%* ! a%%a!* !&a "<= ' 6a*! n &an!a'!n !K!a !' ,, (,&an 0&6a&# MR,  ,&an!a'!n ! Ln0 "a;). A "an*K!"]n%a !K!%a * a&"!* *! @# na !"a!# a"aQ* a n%&%a<=  &an. ,"an#  "!%'!n ! "an*K!"]n%a# na !"a!# ""! !' "]* !aa*` O "%'!%" a** Q a 0!"a<= * "!0%*"* ! &an!a'!n a"a aa "!&a<= !n" ! *H% ! a%%a! a"a a* a%* ,, **a 0!"a" n!!**%a! ! a%%a!*. I* ! *!" K!% 'ana&'!n! a"aQ* a "an*a<= \,2? – ,&an!a'!n ! ,"!*a<= ! S!"%<*HTa"%Ka* # a'6Q'# a"aQ* a Kn<= ! %a ! &an (\,B) %an a!na* !*""a *!' a&"!* . Ca*  *%*!'a n= !nn"! ' "!0%*"#  "0"a'a 0!"a 'a '!n*a0!' ! !"" ! n!n>' a&" Q %'"a. 8a*a 0!"a"  "!0%*" ! "!"!**a".

CONTROLADORIA

175 de 305

O "-J%' a** *!"%a !J!<= !*a "an*a<= a"a !  *%*!'a 0!"! a "a a"! a "!&a<= ! Q  n*' ! a%%a!. S- !# n!*! a*# * "!!"!* *!"= "!n* ! "<= ! n= !n"* ! *. E*! a&"!* !' *!" %*a&%;a* n "!&a-"% 0!"a !& "!**a'!n # *!"%"'!n!# !&* "!&a-"%*  &an!a'!n (S_ALR_B13?2 – T% ! A%%a!` "!n%&%a<=). N!&! *= '*"aa* a* an%a!* ! a%%a!* a&aa* a"a aa !n" ! * H % ! a%%a!. O d&%' a** Q a !J!<= a Cn%&%a<=  ,&an (\,SI) an * a&"!* %"=# !K!%a'!n!# a"a  &an!a'!n ! "!*a<= ! a%%a! * !n"* ! ** "%* (&a&%;a* n $na& a a!%a * %&* ! a&a<=). O "!**a'!n Q !K!a# %n%%a&'!n!# a"a aa !n" (&ana) ! &0:*%a. Cn"&! ! T"an*K!"]n%a a"a !"*= H !J!":% ,a"g'!" D!*"%<=

 7 C0@77 7 C80

IH CTS  S0  FTS  S0 @

":

IH  :   8@  @8 7:  07

EQ

IH  Q   8@  @8 7 077 7:  07.

TH_ 7 77 7 077 7b

D  0X   87   @8@ 7 77 7 7 7 7 0 7 80. P@ &@@ –  8077 7 789: 7  @V0 @@ : 7  @7 0X 7 0 8  7 @V0 @@. N0 > 7  H7  f 7 : 7 @V0 @@   07. MRP –  7 @V7  789: 0> 7  @V0 7 @  8  @V0 7 77> : 7  @7 0X 7 0. ,&an.Ln0 ,"a; – a* "!n* &an!aa* "%aa* a"a "<= %n!"na# a"aQ* ! "!%"*# *= "0"a'aa* ! ana&%*aa*# n g'6%  &an!a'!n ! &n0 "a;   &an!a'!n ! n!!**%a!* ! 'a!"%a&. N!*! a*# !! *!" %nK"'a  C!n@"% ! &an!a'!n.

U@0&P7

U0@ &8 7 P780 I7   77 7 8 7 780 8 7 @V0 7 0@ 7  0H7 7 @V0 7 7  9J (SOP-077)  CO-CCA.

C 7 @V0

C   7 @V0> : 77  \0 7 0@   @V0 7 @ . I0 > 0 80>  0>  8@  @V0 7 0 @8>  Q7 7 @V0   J   @V7> 7 77 770 0. IH   7 @V0   0Q7  77.

NQ@ P9:

IH 8@  77 7 77   @7. • P@V0 70@7 • P@V0 7 0 7 789: • P@V0 &@@

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Cn"&! ! T"an*K!"]n%a a"a !"*= H !J!":% ,a"g'!" D!*"%<=

U@0 0H_

D0 7 f@0 0H_ 7 77 H087.

,"%n%a%* a"g '!"* a"a !J!<= a Kn<=` Ca'

A<!*  *@"% H n!d

EH08 709: 7 Q7

CG7 8 0@   8077 7 077 @V7 7 7 @V7 8 SOP 8@7> 087 H 7 Q7 7 0H_> : 0H7 8 :  077 @7   0@77 7 0 7 80. S 0 G7 0 0>  0 SAP R/3 0H 07  8077 7 077 @V7 7 07  7 @V7 8 SOP 7  @V7 @7 8 7 : 7 @V0 @@ @7>  8077 7 077 @7   0@77 7 0 7 80. N0>  70 087 H 7 Q7 7 0H_ : 7 0@ 7 V807> 8 07  8077 7 077 @7 0:  Q7 7 0H_.

"9: @0  V0

C0@  7  H087 @8 9J  77  @7  7 @V7 8  7 7 SOP. S 0 ` : 0 7  9J : : @07  : : 7  7   @  . S  9J H H087>  0 7 0  80 7@0.

NQ@ 7 D0@ @0

C0 7 80 / 0 7 077 M0@ / C0 O7 @V7 / SOP

E@ 7 E89: 7 709: 7 Q7 N &an!a'!n %n!0"a a"a  !J!":% *!0%n! K% 0!"aa n !n@"% &an!a %&%;a  &an!a'!n a &n0 "a; 'a n!!**%a! %n!!n!n! &an!aa ! ' " aa6a# n "%'!%" !":  !J!":% *!0%n!. O* "* *!'%9aa6a* n!!* *@"%*  "<= !*! " aa6a# *= 0!"a* ' n!!**%a!* !!n!n!*# '&!a  a"%a&'!n!# n d&%' !":  !J!":% aa&. Da "0"a'a<= * "!%"* a"a a n!!**%a! %n!!n!n!  !!n!n! "!*&a ! a&0'a* !"a<!*# '&!a  a"%a&'!n!# *! !nn"a' a%na n !J!":% aa&. S!  *@"% %!" a%a  -%0# a* a* an%a!* ! a%%a! !*a* !"a<!* *= "an*K!"%a* a"a  !J!":% *!0%n!. S!  *@"% n= %!" a%a  -%0# !n= #!' !"a<!*# a* an%a!* ! a%%a! ! *! !nn"a' a"%a&'!n!  ! n= *! !nn"a' n !J!":% *!0%n! *!"=# "!*!%a'!n!# "an*K!"%a* a"%a&'!n!  n= *!"= "an*K!"%a*.

22.5.3.5

]PSI – C@9: 7 P@

E*a Kn%na&%a! !"'%! !  *%*!'a Ka
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'an!n<= %!" K!% 'a &an!a'!n ! &'! ! a%%a! ! 3 > n ']* ! * !n"* ! * ! $a<=# !!&a0!' ! aa6a'!n $;!"a' 'a "!%*= ! n*' ! 15 > aa '#  *%*!'a %"@ a*a"# a'a%a'!n!#  &'! ! a%%a!  !n" ! * ! 'an!n<= a"a 45>. Na"a&'!n!# ! %"@ a&!"a" * ** a"%@!%* a !n"aa  !n" ! * ! 'an!n<= ""%na&'!n!  a&!"a<= na *a:a (l5w). S! a&0' !*!* ** *! "!K!"%" a ' n*' ! a%%a!*#  *%*!'a a'6Q' %"@ a*a"  !n" ! * !'%**" !*a a%%a! ! a**%' *!**%a'!n!. O *%*!'a "aa a "!"*%%a! ("!**a'!n %!"a%). A $0"a a *!0%" '*"a a *%a<= an!* a n%&%a<=` Fiação

E> 150 <  Almoxarifado

Manutenção

)> 200 <

)> 300 < E> 400 <

Tecelagem

E> 150 <

 Acabamento

E> 150 <

Na n%&%a<=# * a&"!* a* !n"aa* * !n"* ! * ! F%a<=# T!!&a0!' ! Aa6a'!n *!"= *'a* a&%;an 45>. A *a:a  !n" ! * ! 'an!n<= Q a*aa a"a 45>. ,""%na&'!n!# *a !n"aa Q a*aa a"a ?> (a'!n ! 5w) ! a *a:a  !n" ! * a&'Ja"%Ka Q a*a a"a ?> ' '*"a a $0"a a6a%J. Fiação

E> 150 <  Almoxarifado )> 600 h

Manutenção )> 450 h E> 600 h

Tecelagem

E> 150 <  Acabamento

E> 150 <

N! ! !*! "!%'!n Q K!% a"a aa % ! a%%a!. N a*! * ** ! !n"aa# n= *!"= n*%!"a* * ** $J* "%'@"%*  ! n*' ! a%%a!*. S! n= K" K!% n!n>' &an!a'!n ! n*' ! a%%a! a"a ' !!"'%na % ! a%%a!# n= *!"@ K!%a n!n>'a n%&%a<=. I* *%0n%$a ! n= *!"@ "!%* !K!a" &an!a'!n a"a * !n"* ! * "% a* a%%a!* *!"= a&aa* a"a "!n* ! "<= ! n= a"a !n"* ! *.

22.5.3.6

]S?B – TH_ PG7

E*a Kn%na&%a! !"'%! "!;%"  nd'!" ! &anan! a %*"%6%<= %*%n0%n9*!# 6a*%a'!n! " n= 0"aa" ' "!0%*" ! a%* a"a  !n" ! * !'%**". O *%*!'a# na !"a!# a %nQ* ! 0!"a" ' "!0%*" ! "Q%# %"@ "!;%"  a&" a& !6%a. E*! "!%'!n ""%na '!&>" !"K"'an! !

CONTROLADORIA

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"!<= ! @"!a !' %*. N !nan# n= aa"!!"@ n* "!&a-"%* * &an
22.5.3.

]SA! – D@09: 7 C80

E*a Kn%na&%a! !"'%! !K!a" &an
22.5.3.!

P@V0 7 FG8@

E*a Kn%na&%a! Q 6a*an! d%& n &an!a'!n ! ** "%'@"%* ! n*' ! a%%a!* n* a** !' ! * a&"!* &an!a* *= !!"'%na* ! K"'a *!'!&>an! a"a %!"** !n"* ! * '# " !J!'&# * ! !**a&` @"%a* &a**!* (&an!aa* ' :n%!* !*a:*%*) !"%a'  nd'!" ! !'"!0a*. A* K-"'&a* *= 0"aaa* !' M!&*. E*!* '!&* *= %n&a* a* !n"* ! * n *! "!0%*" '!*"! !n *!" !$n% ' '!& a"a  &an!a'!n !!n!n! a a%%a! ! " a"a  &an!a'!n %n!!n!n! a a%%a!. ,a"a aa !n" ! ** !' *!" &an!a* ** "%'@"%*# n*' ! a%%a!* ! :n%!* !*a:*%*. O* '!&* n!n a* K-"'&a* *= a**%a* a a'6%!n!* ! *69a'6%!n!*. Caa '!& **% &%n>a* ! &na*. A* &%n>a* %!n%$a' ' % ! 6! (!J` &%n>a ! @&&# &%n>a ! '!n@"%  &%n>a ! &!%"a ! &a**! ! *). A* &na* !$n! * a&"!* a"a a* a"a!":*%a* a *!"!' a&&a* (EJ` % ! 6!# n'!# K-"'&a ! ** $J# K-"'&a ! ** a"%@!&# K-"'&a ! n*' ! a%%a! $J ! a"%@!&). N!*!* '!&*# !' *!" *a* * * a*  !n" ! *#  % ! a%%a!# * ** "%'@"%* &an!a*# n*' ! a%%a! &an!aa*# &'! ! a%%a! ! aa%a! a"a a* a* "!&a<!* !n" ! * H % ! a%%a! ! :n%!* !*a:*%*. •

\,T? – C** ! :n%!* !*a:*%*

•

\,,S – Cn*' ! a%%a!

22.5.3.#

]P#6 – A0 09:

E*a Kn%na&%a! 0a"an! ! * * "!0%*"* ! a* &an!a* a"a 'a !!"'%naa @"!a ! na6%&%a! ! ** H !"*= H an $*a& *!a aa&%;aa* ' a"%a* %n%%a%* na %n!"Ka! FIHCO. E*a Kn%na&%a! !*@ %*n:!& n= *'!n! n '!n ! C!n"* ! C** ' ! O"!n* In!"na ! A8C. A %n!0"a<= ! *!" a%aa !' a&!" ' !&!*. A %n!0"a<= !! *!" a%aa an * a* a Cna6%&%a! ! C** ! C** K"!' %*"%6:* a "a* a&%a<!* ( ' S!%a& L!0!"  C!n" ! L") ! *! !*!a" ! *!a' 0"aaa* a* a"%a* %n%%a%* a"a aa a&!"a<= !K!aa n* a* &an!a*. U'a !; a%aa# a 0!"a<= a* a"%a* %n%%a%* *!"@ a'@%a.

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22.5.3.1% ]P#5 – R@ @V0 8@ E*a Kn%na&%a! !"'%! ""%0%" * a&"!* &an!a* 'ana&'!n! n'a !!"'%naa aa ! a" ' a a"%a<= a'6%a&. An!* ! !J!a" !*a Kn<=# Q "!%* !$n%" !' a& '!a * ** ! a* a"%Ka* !!"= *!" 0"aa* a-* a "!aa&%a<=.

22.5.4

A8@ - PJ (A8@ C@8@0)

O* &an
22.5.5

Í7 00Q0 – (S000@ ] F8)

O* :n%!* !*a:*%* !' *!" &an!a* a"a $n* @&& ! :n%!* a"a  !n" ! * ('# " !J!'&# * " !'"!0a) ! a"a Kn%na" ' "%Q"%* ! a&a<=  n ! %*a  "!!" (%*"%6%<=# "a!%)  n$0"a<= ! !7 $0"!* (:n%!*) a"a "!&a-"%*. ,!' *!" &an!a* !' nn ' * !n"* ! **  * %* ! a%%a!. O &a7 %*n:!& a"a :n%! %n!!n!n! a a%%a! Q  1931 ! !!n!n!  1932 (!"$& SA,ALL) ,&an!a" :n%!* !*a:*%* ('# " !J!'&# nd'!" ! Kn%n@"%*) !' " 6!% !K!a" an@&%*!* !*a:*%a* a"aQ* ! "!&a-"%* (" !J!'&# !!"'%na"  * ! ' !n" ! * " !'"!0a)  *!"%" ! 6a*! a"a a&a<= ! ** !n"! !n"* ! **.  T  "!**  &an!a'!n Q !K!a %*an 0!"a" a&"!* 'a"a%* ! !"'%%"  @&& '!n*a&  "!< *ana" * "* aa6a* ! *!'%9aa6a*. E*an a !'"!*a "a6a&>an ' 'a%* ! 'a %*= ! aa&%a<= (" !J!'&# &!0a& ! ! C!n" ! L" – "!< %n!"n)# ! %'"an! n*%!"a" * a&"!* a"a a* a* %*!*. E*a "an*a<= !"'%! !$n%"# 'ana&'!n!# a&"!* &an!a* * :n%!* !*a:*%* (@ "!%a'!n! aa*"a*) a"a * !n"* ! **  "!n* %n!"na* (!J!'&` %nK"'a"  nd'!" &an!a ! Kn%n@"%* " !n" ! *). C' * !n"* ! * !$n%* *'!n! !*a"= !J!an ' % ! a%%a!# * :n%!* !*a:*%* *!"= &an!a* %n!!n!n!'!n! a a%%a! a"aQ*  &a7 1931 a"a !n"* ! * ! &a7 19?1 a"a "!n* %n!"na*. C'  nd'!" ! Kn%n@"%* Q ' :n%! !*a:*% $J# *'!n! *!"@ n!!**@"% &an
CONTROLADORIA

22.5.6

180 de 305

C@ 7 80 (C0 E@0)

D n ! %*a a !n"aa# * !n"* ! ** *= aK!a* an *= &an!a* * a&"!* * ** "%'@"%* ! *!n@"%* "!K!"!n%an * ** %n""%* na "<= a *a:a  !n" ! * (* * "!"**). O &an!a'!n * * "%'@"%* !' *!" K!% ! K"'a !!n!n!  %n!!n!n! a a%%a!. N &an!a'!n %n!!n!n! *'!n! !"= *!" !$n%* ** $J*. ,! *!" *a  &a7 1911 (SA,ALL) a"a !*! &an!a'!n. O &an!a'!n * ** "%'@"%* ! *!n@"%* " an%a! Q 6a*!a na* an%a!* ! a%%a! !J!aa* a&"%;aa* ! a" '  "!< a a%%a! a&%@!& a"a  % ! a%%a!. O &an!a'!n ! ** *!n@"%* " an%a! ( a%%7 %n &ann%n0) ! *!" K!% 'ana& (&a7 1912  SA,ALL)  a'a%a'!n! *an a a&a<= %n%"!a ! a%%a!. •

Mana& – &an!a'!n a* &a**! ! * "%'@"%a* ! *!n@"%a* ! *!" K!% !!n!n!  %n!!n!n! a a%%a!c

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A'@% – @&& ! "%*!*# %*"%6%<=# "an*K!"]n%a* !"%-%a*# &an!a'!n ! K-"'&a*. a"a * "%'@"% ! "a!%*# a&a<= %n%"!a ! a%%a! ! &an!a'!n ! K-"'&a*. a"a ** *!n@"%*. O* a&"!* *= !$n%* ' 6a*! na* "!0"a* !$n%a* !&* *@"%*. ,a"a $n* ! &an!a'!n# * dn%* ** "%'@"%* ! !' *!" "an*K!"%* a"a ' !n" ! * *= ** "%n* ! +R ! AM.

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CONTROLADORIA

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D!*"%<= * a'* a &an%&>a` Ca' C@ 7 C80 C80 @V7 

C80 @V7 

D!*"%<= IH  @ 7 80 8  @V7 C7  @ 7 80 7 0 8 770 7 077. IH  @ @V7    @ 7 80. OBSb A 9: 7    X 80 780@> : 0 8 H0   @8@. C7  @ 7 80 7 0 8 770 7 077 807  @. IH  @ @V7 @ 00@   @ 7 80.

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D!*"%<= (C 7 7089:) D!!"'%na a K"'a ! %*"%6%<=  a&" %nK"'a n a' an!"%" !n"! * %!"** !":* n*an!* n %n!"a& %nK"'a na "%'!%"a !&a. S!&!%n! a 'a%* a!aa  *a n!!**%a!`

M8@ – 7   H7 8@0 Q7  Q7o • UH – 77  @ 8@0   Q7o • A@ – 708 H 7089: Xo • P08@ –  @ H7 X 77 08@  X @7  @ Xo • "@ /Q7 80  @ – 708  @ 7 Q7  @   Q7 880  @o • C /Q7 80  @ –   @ @V7 7 8 Q7   Q7 880  @o • A@  f 7 7 Q7 – 708  @ @0  f 7 7 7 @7 7 7 Q7o • A@  @8 7 077 @V7 – 708 7 7   @8 7 077 @V7   0 7 80. O@0>  0 0 H 8 8077 7  @ 7 80 @V7  :  @0G 0X 7087   @. OBSb A 8077 7 8 7  @V7 00. U77 7 77 H0  8 7 077 O@ •

C8 @V7  / @

U ;

D!!"'%na *!  *%*!'a !'%! 'a '!n*a0!' *! : H %nK"'aa a an%a!  n%a! ! '!%a n* &an
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In%a *! !J%*! ' n= ' !J !*"%% aa*"a a"a !*! &an!a'!n

22.5.

T 7 A077 (A00 T)

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•

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'ana&'!n! ' a&" ! a"%Ka (a"! $Ja ! a"%@!&) a"a a* a%%a!* # a"aQ* a Kn<= ! !!"'%na<= a'@%a# *&%%a" !  *%*!'a !K!!  @&& ("an*a<=` ]SPI). N! !  &'! a& ! a%%a! a% !$n% a"a aa "!&a<= !n" ! *H% ! a%%a! !! %n%%" '  *'a-"%  n*' ! a%%a!* &an!aa* !&* !n"* ! **  "* 6!* ! * "!!"!*. O RH3 **% 'a K!""a'!na a"a Ka%&%a" a n%&%a<= a*an a an%a! * !'%**"!* a *'a-"% * "!!"!*.  T  "!**  &an!a'!n Q !K!a %*an 0!"a" a&"!* 'a"a%* ! !"'%%"  @&& '!n*a&  "!< *ana" * "* aa6a* ! *!'%9aa6a*. E*an a !'"!*a "a6a&>an ' 'a%* ! 'a %*= ! aa&%a<= (" !J!'&# &!0a& ! ! C!n" ! L" – "!< %n!"n)# ! %'"an! n*%!"a" * a&"!* a"a a* a* %*!*. A* "an*a<!* !*a Kn%na&%a! !"'%!' !$n%"# 'ana&'!n!# a&"!* &an!a* a"a  &'! ! a%%a! "!*aa !&* !n"* ! * ('a "!' %n!"na n= ! "!*a" 'a a%%a!) !'%**"!* (!J!'&` 'an!n<=# "!K!%-"%# !.) !# %na&'!n!# %nK"'a" 'a a"%Ka a"a a&"%;a" !*a* a%%a!* &an!aa*. A%# !*a'* Ka;!n  &an!a'!n  *!"%< "!*a. Na* "an*a<!* (\,? ! \,F?) Ka;!n  &an!a'!n * *!"%<* "!!6%*. O6%a'!n!# !*!* a* !!' *!" 'a:!%*#  *!a#  *'a-"% * *!"%<* "!!6%* " aa "!&a<= !n" ! *H% ! a%%a!# !! %n%%" '  &'! &an!a a"a !*a '!*'a "!&a<=. E' a** ! &an!a'!n !*!n"a&%;a# n! a !**a ! &an!a a "!*a<=  *!"%< n= Q a '!*'a ! &an!a  "!!6%'!n#  *%*!'a **% 'a K!""a'!na a"a !K!a" a n%&%a<= * %* &an!a'!n*. O *%*!'a %"@ a*a" a an%a! ! a%%a! &an!aa a"a  !n" ! * !'%**" ! a" '  *'a-"% * "!!"!*. Na"a&'!n! Ka"@ * a*!* n &an!a'!n * ** ! n*'* ! a%%a! !*! !n" ! * ""%na'!n! a a*! a *a: a. E*a Kn<= "aa a'6Q' a "!"*%%a!. U' '!*' !n" ! * ! !J!a" 'a%* ! 'a a%%a!. N a* * !n"* ! * "%*#  &'! a& ! a%%a!* ! *!" aa&%;a a'a%a'!n! !& *%*!'a a"aQ*  *'a-"% a* n!!**%a!* 0!"aa* !& MR,.

22.5.!

C@9: 800 7 @V0

22.6 A@ 7 D (")

23 O7 I0 23.1 D7 0 OV0 C@ – ! a" ' a* n!!**%a!* a !'"!*a * 6!* ! a* n%a!* "0an%;a%na%* !n" ! CO *!"= a"%6:* * *!0%n!* &a**!*` •

O!">!a C* Mana0!'!n (C* !n!")

•

," C* Cn"& (C* O6!)

•

In!*'!n Cn"&

•

Sa&!* Mana0!'!n (,"$a6%&%7 *!0'!n*)

Enan !"* 6!* ! CO *= a"%6:* a 'a &a**! ! * a"%&a" (" !J!'&` !n"* ! * *= a"%6:* a OCM)# "*# a%* ' "!n* ! "!*# !' *a &a**! !$n%a n aa*" 6@*% (a* '!*"!). U'a "!' %n!"na ! !"!n!" a a&!" 'a !*a* &a**!*.

CONTROLADORIA

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23.2 E0-7 0 23.3 F0 7 PQ7 23.4 P@V0  O90 !"a&'!n!  &an!a'!n Q K!% na '!a a P"!a ! Cna6%&%a! ! C**. Cn"&! ! D%*n%6%&%a! (Aa%&a6%&%7 Cn"&) – !$n! * &%'%!* ! &!"gn%a ! %&%;a<= ! !"6a  "
23.4.1

P@V0 &@@ (O@@ P@)

F'"a 'a%* %'"an! ! Kna'!na& ! &an!a'!n a "!'. E*! % ! &an!a'!n Q %n!!n!n! a* &a**!* ! **. W *a a"a !*%'a" * ** a K"'a ' *!"= %n""%* na "!'. N= aa"!!' n* "!&a-"%* ' ** &an!a* ! n= !' *!" a""%a* a"a "* 6!*. O &an!a'!n 0&6a& Q *!'"! K!% na '!a a P"!a ! Cna6%&%a! ! C**. O *%*!'a aa&%;a * ** ! a* an%a!* &an!aa* (a**%' ' * ** "!a%*). E*!* ** ! an%a! !"'an!n!' a"%@!%*. I* *! a&%a an a ** "%'@"%* ' *!n@"%*.

23.4.1.1

E0808 0@

O &an!a'!n !' *!" 0!"a&  ana& (!!n!n!  !J!":%). A !n"a" na "an*a<= Q "*  an $*a& ! %n:% !$n% n !"$&  &an!a" ! &an!a'!n 0&6a&.. O !"$&  &an!a" Q !$n% n '!*"! ! % ! "!'. O &an!'a ! *!" K!% !' ' !": K" !  a**a. ,&an!a'!n ! an* an!"%"!* !' *!" *a*# " !J!'&# a"a "an*K!"%" a&"!* ! *%*!'a* an!"%"'!n! *a* an!* a %'&ana<=  SA, 0a"an >%*-"% a %nK"'a<!* ! !"'%%n 'a an@&%*! 'a%* "!%*a !   &an!a'!n a "!'. O RH3 !"'%! !"%$a" *!  *'a-"% * a&"!* ana%* &an!a* &"aa**  a&" 0&6a& &an!a. D!n"  &an!a'!n 0&6a& !' *!" >a'aa* a* "an*a<!* ! C* Un%@"%# ,&an!a'!n ! R!!%a* ! C** ,"%'@"%* ! ,&an!a'!n ! n%!* E*a:%**.

23.4.2

S89: 7 O7

A* "!n* !' *!" *'a"%;aa* !' ' 0" a"a *!"!' ana&%*aa* !' nn. U%&%;an9*! a* a"a!":*%a* ! *'a"%;a<= *= "%a* "!0%*"* ! a%*. W '% d%& an *! "a6a&>a ' ' nd'!" '% 0"an! ! "!n*. A !*""a a"a an@&%*! Q !$n%a >%!"a"%a'!n!. Caa n:!& a >%!"a"%a ""!*n! a 'a a"a!":*%a. A P"!a ! Cna6%&%a! ! C** Q *!'"!  "%'!%"a n:!& a >%!"a"%a. ,! *!" K!%a a *'a"%;a<= an * ** (&an!a*# "!a%*# a"%a<!*# a* ! an@&%*! ! "!*&a*) ! an%a!* (!n"aa ! *a:a). A >%!"a"%a !$n!# !n=# a%* * a'* (a'* ! aa*"* 6@*%* "!!!"'%na*) *!"= *'a"%;a* ! a"a a%* 6!* !!"= *!" *'a"%;a*. ,! *!" *a# %n&*%!# a'* !*!:$* %n&:* !&a !'"!*a. W %'"an! 6*!"a" ! !%* ! *'a"%;a *! 'a na "!' K" %n&:a# !&a n= aa"!!"@ na >%!"a"%a. S!"@ n!!**@"% "!"!**a" a *'a"%;a<=. A *'a"%;a<= ! *!" !J!aa !' 6a0"n  "!**a'!n a"a&!& a*  nd'!" ! "!n* *!a '% 0"an!. O *%*!'a ! %nK"'a<= **% "!&a-"%* "n* a"a *'a"%;a<= ! "!n*.

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24 S78@ M O S>!&! Mana0!" Q 'a K!""a'!na  RH3 d%& na !J!<=  K!>a'!n ! !": *!a *!% " "!'  " !": ! K"'a "@%a ! !$%!n!# !J!an a* Kn<!* ! @&& ! ** ! !">!a# ! GI,# ! a"%a<= ! &%%a<= !' 6a0"n (6*) a0"a* ! K"'a a !"'%%" an@&%*!* ! !""* a-*  "!**a'!n. R!*'%n#  S>!&! Mana0!" !"'%! a'a%;a"  "!** ! K!>a'!n (*'!n! a a"%" a !"*= 4.?). N= Q 'a K!""a'!na !J&*%a ! CO !n *!" *a !' a&!" '-& a"a !$n%<= ! *>!&%n0 ! a***  "!**a'!n# 'n%"a'!n ! 6* ! !"%$a<= ! "!*&a* ! ""!<= !$%!n! ! !""*. ,!"'%! !J!a" a&!" "an*a<=# '!*' ! !&a n= !*!a %*n:!& a"a !J!a" !' 6a0"n#  *!a# !' *!" !J!aa* "an*a<!* n9&%n!# !"'%%n# a**%'# Ka;!" ' a'an>a'!n 'a%* "-J%'  "!**.

24.1 C0 O* 'n!n!*  S>!&!" *=` &%*a ! a"!Ka*# "!%*= %@"%a# "!%*= '!n*a&. A @0 7 0H Q 'a !*""a<= (!' @""!) a* a%%a!* (a"!Ka*) !na!aa* a *!"!' !J!aa* n $na&  !": *!a " '  'a%* *@"%*. ,a"a aa "an*a<= !' *!" an!Ja* '!n* '%"*K !  '!*' !J* *%'&!*. A* a"!Ka* !' *!" ' "0"a'a A8A,# ' hJ (h/ !$n%%n – 6a0"n 6 >a%n*)# "an*a<!* ! "0"a'a* n9&%n!# 6* %n%%a%* ("0"a'* /%> a"%an) # na* !*"!!n a%%a!* n= "!**aa n RH3.

F@ 70 – F&J "!!$n% (a** a a**) *an K!""a'!na* ! /"h/ (hJ0"a'a) ! %n&% a0!na'!n ! "0"a'a* ' a"%an!* ' 6*# %n!"a<!* ' * *@"%* *a9 'a%&*). O SA, K"n!! h/ !$n%%n a"!* a *!"!' *'%;a*.  = 0 – F!""a'!na a"a 0!"!n%a'!n  "!**a'!n * 6* (*a* ! '!n*a0!n*). W %%% !' "]* @"!a*` •

S""! "!! – a"!*!na * /"h/* !' "!' "n&-0%a ! * 6* ! *!"= !J!a* !n" ' !" !": K"n!!n %nK"'a<!*  *a* * 6*#  "n%'!# !  n:!& ! aa&%;a<=.

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%*= !a&>a  6 – &%*a a $&a ! 6*# &0 * 6* 6a># !J"a (a"!*!na<= n&%n! a &%*a ! "!*&a* 0"aaa)# &%*a 6@*%a.

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L%*a ! M!n*a0!n* – '!n*a0!n* 0!"aa* ! 0"aaa a"a * 6*.

L0 7 0H 8@0-Q@ 9 Cnn ! 6!* a *!"!' "!**a*. ,!"'%! "!"!**a" *'!n! * 6!* ' "6&!'a !n" a L%*a ! Ta"!Ka* 0!"!n%an !& 6 Mn%". A!&!"a  "!**. W 0!"aa a"a ' *!i]n%a ! a***  "!** !*!%$a* !' ' h/ !$n%%n. E*@ %*n:!& a"a &!"!* ! * ! "# "!n* ! "<=# "!n* ! "!**# "!n* ! !&!'!n* ,E,.A *!&!<=  !* Q !!"'%na 'a dn%a !; ! Q @&%a a"a   "!** !nan a /"&%* nQ' * 6!* !"'%%* ! n!!**@"%* a"a a !J!<=  a** ""!n!. ,!' *!" !*!%$aa* "!*"%<!* n !* a"a a*** %n%%a%* *!n# n"'a&'!n!# !$n%* * !"$* ! *!&!<= !*!%$aa* na "%a<= a a"%an! ! "!&a-"%. Caa a**  "!**a'!n Q !J!a na *!i]n%a !*!%$aa n hJ n *>!&!". O *a*  "!**a'!n (%n%a *!  6! ! *!" "!**a n a** *!0%n!) Q '*"a n /"&%* a"a aa 6! ! aa a**.

?@0 0 – ,!"'%! !%a" a* /"&%* ana&%*an a* '!n*a0!n* a"a aa 6! ! Kn<=# %*a&%;a"  *a* ! "!**a'!n "!"na* !& *%*!'a a"a aa 6! ! Kn<= ! 'ana&'!n!# !"'%! a&!"a" !*!* *a*.

24.2 BHQ A G"&%* !"'%! "!;%"  !' n!!**@"% a"a  "!**a'!n a"aQ* !`

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E&%'%na<= a %n!"a<= 'ana& a-* a !J!<= ! ' 6 *6*%%n9a " 'a %n!"a<= a"a 0" ! 6* %n!""!&a%na*c

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,**%6%&%a  "!"!**a'!n a!na*  6! "!a&'!n! ' !""c

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R!<=  !' ! C,U !&a *!&!<= &!%a * 6!* (@"%* a***)# "%n%a&'!n!# !' !*""a* ! !n&!' 6!* 'a&'!n! !!n!n!* ("!* '&!J*).

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En% ! *a9'a%&* a"a !"'%%" ' %n!"g'6% @0%& !n"! a* @"!a* ! "!**a'!n  K!>a'!n  !": ! * *@"% "!*n*@!%* !&a 'aa ! !%*=.

25 B H 0 R0 P0 26 ASAP 26.1 ASAP Ob T 26.2 I@00 R7b T

2 P780 C0 P@ 2.1 I0789: ,&an!a'!n ! 'a!"%a%* ! !*%'a%a* ! *# *%'&a<= ! ** (a"a !*!n&%'!n ! n* "*) !n ' "%n%a& 6!% a 0!"a<=  * a"=. A a"%" a !"*= 4.5 Q *0!"% n"&a" aQ '!*' a* 'aQ"%a*9"%'a* ' a"= (*ana"). O *!% "!a& %"@ Ka;!" ' a*! n $na&  ']* a"a a!n!" a &!0%*&a<= an a"a FI ' a"a CO ('a!"%a& &!0!"). ,a"a a&"%;a" a* '%'!na<!* !' L0:*%a#  RH3 n*%!"a a P"!a ! Aa&%a<= ! !!"'%na  n:!& "0an%;a%na& a"a a&"%;a<=  'a!"%a&. ,a"a a&"%;a"  *!% ! 'a!"%a&# "an# aa !n" Q !$n% ' 'a @"!a ! a&"%;a<=. A**%'#  @&&  * ! " Q *!'"! %n%%a& " !n" a"a !"'%%" %K!"!n%a" * ** ! K@6"%a* %K!"!n!*. O ,&an!a'!n ""a a!n!" a a* a* Ka*!*  %& ! %a  " K"n!!n %n%%a&'!n! K!""a'!na* @0!%* ! h!J:!%* a"a !*%'a%a* ! ** *an "* ! !*""a* *%'%&a"!* (*! K"  a*) ! *!' a n!!**%a! ! 0"an! a&%'!na<= ! a* aa*"a%*. N!*a Ka*!# C* Un%@"% (*!'  -%0  ") ! C* Un%@"% '&%9n:!& ('  -%0  ") *= * 'Q* %!a%*. O* a* *= !J"a:*  8a*! ,&ann%n0 O6! (a* '!*"! ! CO). Na Ka*! ! !*!%$a<= ! "! a* !*%'a%a* *= "!$naa*. Na Ka*! ! "-%# *= aa*"aa* a* &%*a* Qn%a* a'!nan a %n!0"a<= ' L0:*%a ! '&!'!na a* %nK"'a<!* (' a %n!0"a<= !9*! *a" a E*%'a%a ! * ' !*""a an%a%a). Na Ka*! ! 'a"%a! ! '!"a a %n!0"a<= ' &0:*%a Q a&. O aa*" ! 'a!"%a%* ('!*"! ! 'a!"%a%*# 'a!"%a&# %!' '!*"!# " ! 'na0!') **% %!"*a* %*!*. A* %*!* %'"an!* a"a CO *= MR, (*a*# *"a Ka"# *!%a& ""!'!n# %n%a"!* ! 9" ! 6& 'a!"%a& (n*' a 0"an!& – n= "!&!an! a"a *# !"*= ! "<=(&%0aa a !$n%<= ! "!%" – &%n>a ! "<=))# Cna6%&%a! (a&"%;a<= ! 'a!"%a&# n"&! ! "!<# !!"'%na<!* n@6!%*) ! C** (a"g'!"* ! *!%# %nK"'a<!* a"a C* O6! Cn"&&%n0).

CONTROLADORIA

2.1.1

187 de 305

M0 7 M0

A n:!& ! a* 0!"a%*#  aa*" ! 'a!"%a%* **% %nK"'a<!*  a'an> a"=  &!# a n%a! ! '!%a 6@*%a (n*%!"aa a"a CO) ! !*"%<=. A n:!& ! na6%&%a!# **% a* %nK"'a<!* a"a !!"'%na<= ! ** %n%"!*` &a**! ! aa&%a<= (! na'!n! '  % ! '%'!na<= !$n! a na n@6%&)# 0" ! "%0!' (a' ! %&%;a<= &%"! ! !"'%%"@ *6%%%" * 'a!"%a%* na !$n%<= * 'n!n!* ! ** – %*= *%nQ%a 0!"!n%a& * ** – *60" a* &a**!* ! *) ! 0" ! !">!a (!$n! a !">!a !7 !# n*!!n!'!n!# a *6"!aJa a"a !!"'%na<= ! ** %n%"!*). A !!"'%na<= a aJa ! ** %n%"!* Q !$n%a *!0n  *!0%n! "!%'!n` C' 6a*! na a"%an! ! aa&%a<=#  RH3 !!"'%na  E*!'a ! C@&& ! C**# ! %"@ *!&!%na" a &%n>a !*!* !*!'a ! !*%!" %n&aa  C>a! ! O!">!a  'a!"%a& !!"'%na a"aQ*  " ! O!">!a. O % ! 'a!"%a& !$n! *! 'a %*= ! ** Q !"'%%a a"a  'a!"%a& ! nQ' a&"!* "** a"a  'a!"%a&. O % ! 'a!"%a& %%! * 'a!"%a%* !'` 'aQ"%a9"%'a# *!'%9aa6a*# aa6a*# T"a%n0 0*# O!"a%n0 *&%!*. D!!"'%na  % ! a%*%<= ! n"&a a *!i]n%a ! !&a*# a *!&!<= ! a'*#  nd'!" ! %* ! a**%a<!* na 'an!n<=  aa*" ! !!"'%na<!* n@6!%*. D!n" a* %*!* ! *!% ! na6%&%;a<= !*= a* %nK"'a<!* ! "!<` •

,"!< &an!a 1# 2 ! 3 – *a a"a 'aQ"%a*9"%'a* ! 'n!n!* '"a* a"a a&"%;a<= !' !*%'a%a* ! *

•  TaJ96a*! ! '!"%a& "%! – *a a"a 'n!n!* '"a* a"a a&"%;a<=  !*!

(!!"'%na<=  '!n" a&") ! 0a"a" * "!*&a*  *!% a"a "* aa6a* ! *!'%9aa6a* n!*!* a'*. •

Cn"&! ! ,"!< 9 ,a"= (S)  MQ%a '-!& (). A !$n%<= !  na !"a! !!"'%na ! *!"@ *aa 'a a"%an ! n!*a a"%an! !*@ !!"'%na a 'Q%a '-!& n!"aa. O @&&  'Q%a '-!& a"a " aa6a Kn%na a *!0%n! 'an!%"a. D"an!  !":# a* !n"aa* n !*! *= K!%a* ' 6a*! n a"=. N $na&  !":# a"aQ*  &!0!" ! 'a!"%a%*# Q a&&a  * "!a& ! a a"%a<= Q !n%aa ""%na&'!n! a"a  !*! !  "!*&a (na ! a"%a<= ! "!<) nK"'! a an%a! !' !*!.

Na "%a<= ! ' n " Q *a& 'an!"  *! *a* %na% aQ ! !n>a *% *!a. ,a"a  "!**a'!n &!%#  RH3 K"n!! a "an*a<= eC\4N – ,"!**a" !J!<= ! C@&& ! C** (C*%n0 Rn) ! a0"a * * a*** n!!**@"%* a"a  @&& ! aa&%;a<=  "!< *ana". N "!**a'!n &!%#  a'an>  &! n= ! *!" a&!"a.

2.1.2 •

•

IH9J    @8@ 7 80

E0808 8000 •

BOM (8%&& K Ma!"%a&) – &%*a Qn%a – "!&a%na  'a!"%a& n!!**@"%. N= **% %nK"'a<!* ! a&"# *'!n! ! an%a!. A !*&>a a 8OM !*@ %n&aa a *a* (1^a%c 2 ^ %na%c 3 ^ a% ' >%*"7 "!%"!'!n*) ! a %&%;a<= (1 – "<=c 29!n0!n>a"%a ! !*!n&%'!n ! "c 39n%!"*a&c 49'an!n<=c 59!na* ! %*"%6%<=c ?9**c B9 "!"na6&! a%n0).

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R0 – C** ! Ka6"%a<= – n= **% %nK"'a<!* ! a&" *'!n! ! an%a! ! a%%a!. O* ** ! "<= *= 0!"a* a a"%" ! %nK"'a<!* %na* ! ,,# CO9CCA  CO9A8C.

"0 7 C@8@ 7 C80 (C0 "0) – !$n! a* "!0"a* a"a a a&"%;a<= a !*""a an%a%a ("!< 'Q% '-!&# "!< ! "!*%<= (d&%'a '"a)# *ana" ! &an!a). A !*&>a %"@ !!n!"  6!% n @&&  * !$n%n ' a"%an! %K!"!n! a"a aa '. ,a"a a&"%;a<=  "!%" ! *!" *a 'a 'Q%a ana&#  a&"  !":.

CONTROLADORIA •

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C80 70 – a a&!"na%a 'a%* '' !"a a C*%n0 S>!!. Aa&'!n!# !' *% 'a !n]n%a !$n%" 'a a%%a! !n"  "!% a"a a&a<= !*!* **. N"'a&'!n! a"a * %n%"! Q *a  6ah*> (*!' ana'!n 'ana&).

E8 7 C@8@ 7 C80 (C0 S0) – !$n! ' * a&"!* &ana* ! 6a*!# @&& ! a%*. A 6a*! !$n!  'nan! *6"!  a&  * %n%"! (*6"!aJa) *!"@ a&&a. W !$n% a a"%" ! ' " &ana ! @&& !$n!  !"!na& a *!" a&%a !  "Q% a *!" !K!a ! a &%n>a ! a& *'a"%;a an &%n>a* ! 6a*! ' ! @&& a"a *!" %&%;aa* ' 6a*! ! @&& ! na* *6"!aJa*. ,! *!" *aa !' CO9O,A (O!">!a O"!"*) ! !' CO9,C a"a @&& ! ** %n%"!* ! !' CO9,A a"a a&"%;a<= * a'* ! a&". ,!"'%!  @&&  &an!a'!n a"a a'an>* ! &!* %K!"!n!*. "J 7H0 – %K!"!n!* "%Q"%* ! a&a<= ! **` (1) n*%!"an *'!n! * ** ! "<=c (2) n*%!"an !*K"< ! !na*c (3) *'a-"% ! ' ! %*# !. ,!' *!" 0!"aa* %K!"!n!* !*%'a%a* ! ** 0!"an "!*&a* %K!"!n!* a"a aa 'a a* '6%na<!* * *!0%n!* a'* (-%0  'a!"%a&# !n"# a"%an! ! *!%# aa ! a&%a! ! !"*= ! "<=.

2.1.3

E8 7 E@0 (C0 C0)

D 8 7 @0 N!*a !aa# *= "%a*  !*!'a ! !&!'!n* ! * ! * "!*!%* !&!'!n* ! *. C' 6a*! n* !&!'!n* ! *# 0!"a9*! a !*"a%$a<= ! **. E*a* <!* *= %&%;aa* a"a` •

@&&* ! ** ! 'a!"%a&

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@&&* ! ** a "!'  &%!n! ! *= "%a* '  @&& ! **  "

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@&&* ! ** ! &%*a* Qn%a* a "!'

O* @&&* ! **  'a!"%a& *= "%a* n &an!a'!n ! **  ". O* @&&* ! ** ! "!'  &%!n! ! @&&* ! ** ! &%*a* Qn%a* a "!' *= "%a* n n"&&%n0 " "!'  &%!n!.

O 80 @-  @8@ 7 80 7 780b O* !&!'!n* ! * !' *!" •

!J%6%* n @&& ! **

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ana&%*a* n *%*!'a ! %nK"'a<!*

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"an*K!"%* a"a  'n!n! ! a&%a<= >emonstra=o de res#ltados (CO9,A)

O* !&!'!n* ! * *!"!' a'6Q' ! $&" a"a * "!*&a*  @&& ! ** ! !!"'%na' •

! ** *= n*%!"a* n @&& ! **  'a!"%a& *!"%"

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! ** !!' n*%%" 'a a"!  "!<9a"=  'a!"%a& a&&a

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! ** !!' n*%%" 'a a"!  "!< '!"%a& ! $*a&  'a!"%a& a&&a

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! a"!*  a&" a0"!0a *"0!' " '!% ! "!<* %n!"n*

O* !&!'!n* ! * a0"a' * "!*&a*  @&& *!0n Ka"!*# ' " !J!'& 'aQ"%a9"%'a# ** ! '@%na*# ** ! !**a&# ** ! "<= ! "* **.

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O 80 @-  E C0 P@ (PS)b N @&& ! ** !J%6!'9*! * 0"* ! !&!'!n*# n! * ** !' *!" ana&%*a*. A !*"a%$a<= ! ** n= Q 0"aaa ! ' %** n= !*a"@  %**%<= n *%*!'a ! %nK"'a<=. A* %nK"'a<!* n!*a *!<= a&!' !' "%n:% a'6Q' a"a  Ea*7 C* ,&ann%n0# ' a* *!0%n!* !J!<!*` •

A "an*K!"]n%a * "!*&a*  @&&  demonstra=o de res#ltados n= Q **:!& "! a !*"a%$a<= ! ** n= Q 0"aaa.

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N= Q **:!& !J%6%" * ** na !*"a%$a<= *!n@"%a.

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A* %K!"!n
E0808 7 @0 7 80  8 009: 7 80 O* !&!'!n* ! * *= !J!a* !' ' !*!'a ! !&!'!n*# ! ! n!"# n '@J%'# 4 !&!'!n* ! * (a'* ! **). •

W **:!& n*%%" aQ 4 !&!'!n* ! * ! n!n>a' ** a"%@!%*.

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O *%*!'a n*%% ' *!0n a' ! ** a"a * ** $J* a"a !&!'!n* ! n!n>a' ** a%*. I** *%0n%$a ! *- Q **:!& n*%%" 2 !&!'!n* ! * 'a"a* ' ** a%*.

A !*""a * !&!'!n* ! * Q %0a& a"a aa 'a!"%a& na &%*a Qn%a. I** *%0n%$a# " !J!J'&# ! •

* ** ! 'a 'aQ"%a9"%'a aa"!!' n !&!'!n ! * rMaQ"%a9"%'ar# n @&& ! **  " *!'%9aa6a ! * "* *!'%9aa6a* ! aa6a* *!"%"!*

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* ** ! 'a a%%a! %n!"na aa"!!' n !&!'!n ! * rC** ! Ka6"%a<=r# n @&& ! **  " *!'%9aa6a ! * "* *!'%9aa6a* ! aa6a* *!"%"!*

D!*! '# ]9*! n @&& ! ** n= *- * ** 0&6a%* a"a  " *!'%9aa6a# 'a* a'6Q' a '*%<= !*!* **# a !*"a%$a<= ! **. O *%*!'a aa&%;a 'a !*"a%$a<= ! ** a"a aa 'a!"%a& (%n&*%! 'aQ"%a*9"%'a*). A n"@"%  *%*!'a RH2# n= Q n!!**@"% "%a" !&!'!n* ! * *!a"a* a"a * "* *!'%9aa6a*. W **:!& 'a"a" a !*"a%$a<= ! **  !*!'a ! !&!'!n* ' !*"a%$a<= ! ** "%'@"%*. N!*! a*# !9*! n*%!"a" * ** "%'@"%* 6a*!a* na na6%&%a! ! !n"* ! * !  *!% 6a*!a na a%%a!# n @&& ! **. Cn# a* *6"!aJa* ! ** %n%"!* ! *! %n*!"!' na !*"a%$a<= ! ** "%'@"%* n%na' a *!" "aaa* ' ** *!n@"%*. A !*"a%$a<= ! ** "%'@"%* ! a !*"a%$a<= ! ** a "<= !' *!" a'%n%*"aa* a"a&!&a'!n! a"a **%6%&%a" 'a"a<!* ! an@&%*!*. N!*! a*# !!"'%na9*! a& a !*"a%$a<= ! ** ! !! *!" !Ja'%naa ' "%n%a& (!*"a%$a<= "%n%a&). S'!n! !**a !*"a%$a<= ! ** ! *!" %&%;aa na aa&%;a<= * "!*&a*  @&& ! ** &an!a* n "!0%*" '!*"! ! 'a!"%a&. A *!0na !*"a%$a<= ! ** (!*"a%$a<= *!n@"%a) Q %&%;aa ' %nK"'a<= !*a:*%a# !n# .!J.# *!" ana&%*aa na na6%&%a!  "!*&a.

A089: 7 @ 7 80  @0 7 80  T* * ** n *%*!'a RH3 *= a"%6:* a &a* *!* ! *. E*a a"%6%<= Q !!"'%naa a *!0%n! K"'a` C80 ... Ma!"%a%* Ma!"%a& n= !*@!&

S: 707 ... a !!"'%na<= ! na*  %!' ! &%*a Qn%a

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A%%a!* %n!"na*

 "!0%*" '!*"! ! %* ! a%%a!

A%%a!* !J!"na*

 "!0%*" %nK a"a '"a*  a !"a<=

S6"!aJa* C.I.

 !*!'a ! @&& ! **

O* 'a!"%a%* a"%6:*  '!*'a &a**! ! * " '!% a !!"'%na<= ! na* a'@%a !' *!" %n%%a&'!n! n"&a* a"a $n* ! n"&&%n0# " '!% ! ' 0" ! "%0!'# na %*=  @&& ! **  "!0%*" '!*"! ! 'a!"%a&. EJ%*!' a* *!0%n!* **%6%&%a!* a"a K"'a" !&!'!n* ! *` •

C&a**! ! * %n%%a&# &a**! ! * $na&

.!J.# ** a"%6:* * &a**!* ! * 4 aQ 41 *= a"%6:* a ' !&!'!n ! *. •

C&a**! ! * !

.!J.# ** a"%6:*  &a**! ! * 4 *= a"%6:* a ' !&!'!n. C** a"%6:*  &a**! ! * 41 *= a"%6:* a ' " !&!'!n ! *. •

" ! "%0!'

.!J.# ** "!%** a"a 'a!"%a%*  0" ! "%0!' ETN *= a"%6:* a ' !&!'!n ! * (%n!!n!n! a &a**! ! *). •

C&a**! ! * %n%%a&# 0" ! "%0!'

.!J.# ** a"%6:*  &a**! ! * 4 ! a 0" ! "%0!' ETN *= a"%6:* a ' !&!'!n ! *. •

C&a**! ! * %n%%a&# 0" ! "%0!'# &a**! ! * $na&

.!J.# ** a"%6:* * &a**!* ! * 4 aQ 41 ! * ! "]' * 'a!"%a%*  0" ! "%0!' ETN *= a"%6:* a ' !&!'!n ! *. O* ** ! *! !nn"a' n!**! %n!"a& ! &a**!* ! *# 'a* ! !n>a' " 0" ! "%0!'# *!"= a"%6:* a ' " !&!'!n ! *. •

N!n>'a !n"aa

S! a* !n"aa* Classe de c#sto inicial# 8r#po de ori5em ! Classe de c#sto fnal $a"!' !' 6"an# * * ** n @&& ! ** ! n= K"a' a"%6:* *= a&a* a !&!'!n ! * ' a !n"aa !' 6"an. ,!# .!J.# *!" ' !&!'!n ! * a"a rO"* **r.

E@ 7 089J 7 @ 7 80  @0 7 80 O* ** na !*!%$a<=  %!' (.!J.# ** ! %&%;a<= ! 'a!"%a&# a%%a!* %n!"na*# *6"!aJa* ! ** %n%"!*) *= a"%6:* a !&!'!n* ! * a *!0%n! K"'a` E9: 7 0 M C!n" 1 RO+91 M C!n" 1 RO+92 M C!n" 1 RO+93 E C!n" ! * 1 LST91

C@ 7 80 9q 4 9q 4 9q 41 9q ?1

E@0 7 80 9q 1 C** ! 'a!"%a& 9q 1 C** ! 'a!"%a& 9q 1 C** ! 'a!"%a& 9q 2 A%%a!* %n!"na*

E C!n" ! * 1 LST92  S6"!aJa ! 'a!"%a&

9q ?11 9q ??

9q 2 A%%a!* %n!"na* 9q 3 C** %n%"!*

," '!% a !!"'%na<= ! na*# *= !!"'%naa* a'a%a'!n! a"a aa 'a!"%a& (Ca!0"%a ! %!' rMr) 'a na (.!J.# 4# 41) ! 'a &a**! ! * "%'@"%a. E*a* &a**!* ! * *= a"%6:a* a !&!'!n ! * r1r.

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,a"a aa a%%a! %n!"na (Ca!0"%a ! %!' rEr) !*@ !$n% ' % ! a%%a! n n"&&%n0. E*! % ! a%%a! "!K!"!9*!# n "!*!% "!0%*" '!*"!# a 'a &a**! ! * *!n@"%a (.!J.# ?1# ?11). E*a* &a**! ! * *= a"%6:a* a !&!'!n ! * r2r. A* *6"!aJa* ! ** %n%"!* (a!0"%a ! %!' rr) *= !!"'%naa* n n"&&%n0 " '!% ! ' !*!'a ! @&& ! **. A >a! ! "Q% n !*!'a ! @&& ! ** "!K!"!9*! a 'a &a**! ! * *!n@"%a (.!J.# ??). E**a* &a**!* ! * *= a"%6:a* a !&!'!n ! * r3r.

C0Q0 7 @0 7 80 Na !$n%<= * !&!'!n* ! *# Q !!"'%na *!  !&!'!n ! * •

nQ' ** a"%@!%*  ** a%*

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Q "!&!an! a"a a !*"a%$a<= ! !n"aa*

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*K"! ' "&& ! ** a"a  n:!&  @&& ! ** 'a%* a& •

C'  -%0 oll#p de elementos# !!"'%na9*!# " !J.# ! * ** ! 'a 'aQ"%a9"%'a !' ' " *!'%9aa6a *= !J%6%* n* @&&* ! ** * "* *!'%9aa6a* ! aa6a* *!"%"!*.

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O* ** 'a"a* ' ** ! "<= *K"!'# n"'a&'!n!# ' "&&.

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O* ** 'a"a* ' ** ! a'%n%*"a<= ! !na* n= *K"!'# n"'a&'!n!# ' "&&.

CG7  @0  @ E*! -%0 !!"'%na *! * "!*&a*  @&& ! ** ! ' !&!'!n *= %* !' n*%!"a<= n n:!& ! @&& ! ** *!"%" *!0%n! ("&& ! **).

U0@9: W **:!& !!"'%na"# a"aQ* * "%Q"%* !*!:$* a $"'a# ! !&!'!n* !!' *!" *!%* a ' "&& a"a  n:!& ! @&&* ! * *!"%" *!0%n!.

E@ Ca* * ** ! !na* ! a'%n%*"a<= ! * ** ! "<= *!a' !!"'%na* !' *%'&gn! a"a ' n:!& ! @&&* ! *# Q **:!& "!!" a *!0%n! K"'a` •

,a"a * !&!'!n* ! * %!n%$a* !nan ** ! "<=# !$n%" !*! -%0. E*!* ** *= *!%* a ' "&& a"a  n:!& ! @&& ! ** *!"%" *!0%n!.

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,a"a * !&!'!n* ! * %!n%$a* !nan ** ! !na* ! a'%n%*"a<=# n= !$n%" !*! -%0. E*!* ** *= 'an%* n n:!& ! @&& ! ** !' ! K"a' "%0%na&'!n! !!"'%na*.

Na !$n%<= * !&!'!n* ! *# Q !!"'%na *!  !&!'!n ! * Q %'"an! na n*%%<= * @"%* "!<* ! *= "an*K!"%* a"a  "!0%*" '!*"! ! 'a!"%a&. EJ%*!' a* *!0%n!* **%6%&%a!*` •

,"!<9a"=

O* ** 'a"a* ' "!&!an!* a"a a aa&%a<=  !*!# n*%!' 'a a"!  "!<9a"= *! * "!*&a*  @&& ! ** &an!a* K"!' 'a"a* ! &%6!"a*. E**!* ** *!"!' a%na ! 6a*! a"a` •

!!"'%na" * ** !-"%* na !!"'%na<=  !*%

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aa&%a"  "!K0 na !!"'%na<=  !*%

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aa&%a"  'a!"%a& !' "!** a"a a an%a! 6a n$"'aa a"a a !"a<= ("<= " "!'# "<= " "!***)  n n ! na0!' ("<= "!!%%a)

,"!< '!"%a&

O* ** 'a"a* ' "!&!an!* a"a a aa&%a<= ! %n!n@"%# ! a" '  %"!% '!"%a&# n*%!' 'a a"!  "!< '!"%a&. E**! "!< Q !!"'%na n @&& ! **  %n!n@"% ! Q **:!& aa&%;@9& n "!0%*" '!*"! ! 'a!"%a&. •

,"!< $*a&

O* ** 'a"a* ' "!&!an!* a"a a aa&%a<= ! %n!n@"%# ! a" '  %"!% $*a&# n*%!' 'a a"!  "!< $*a&. E*! "!< Q !!"'%na n @&& ! **  %n!n@"% ! "an*K!"% a"a  "!0%*" '!*"! ! 'a!"%a&. •

Ma"0!' ! &" a "an*K!"]n%a (&%"!'!n! a&%@!&)

C' !**a a!0"%a Q **:!& a0"a" @"%* !&!'!n* ! * ! ' !*!'a ! !&!'!n*. •

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E@0 7 80  009: @ DEFINITIONc In%a ! * ** a"%6:* a !*! !&!'!n ! * !*= %n&:* !' 'a !*"a%$a<= ! !n"aa*.

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P70 W **:!& %&%;a"  -%0 a"a a0"a" * * !&!'!n* !' 'a %*= * !&!'!n* ! *# !' "!&a<= a* a%* Q !$n%  -%0 Estratifca=o de entradas. D!*a K"'a# K% **:!&# " !J!'&# a0"a" * * 'a!"%a%* *"%* !J!"na'!n! !' 'a %*= * !&!'!n* ! *.

P0   08@9: 7 80 70 W **:!& !$n%" a% a* &a**!* ! *  &a**!* ! * ! 0"* ! "%0!' a *!"!' "*a* n @&& ! ** *!' !*""a an%a%a  na !n"aa ! ** a%%*# a* *! !n"! a: ' !&!'!n ! *. D!!9*! a**!0"a" n *'%;%n0 ! a &a**! ! * "*a a%a n %n!"a& ! &a**!* ! * a"a  !&!'!n ! *. E8 7 0H_ O !*!'a ! "an*K!"]n%a *!"! a"a "an*K!"%" ** * !&!'!n* ! * ! 'a !*"a%$a<= ! ** a"a * !&!'!n* ! * ! "a !*"a%$a<= ! **. Ca* *! "a6a&>! ' a !*"a%$a<= ! ** "%'@"%* n *!% 6a*!a na a%%a!  n* %* ! a%%a! n *!% 6a*!a na a%%a!# Q **:!& "an*'%%" !**a %nK"'a<= a"a 

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@&& ! **. S!  !*!'a ! !&!'!n* a !*"a%$a<= ! ** "%'@"%* K" %K!"!n!  !*!'a ! !&!'!n* ! 'a!"%a%*# Q **:!& %n%a" ! !&!'!n* ! *  !*!'a ! !&!'!n*9Kn! *! %n*!"!' !' ! !&!'!n* ! *  !*!'a ! !&!'!n*9!*%n.

"J 7 @0 O* "!*&a*  @&& ! ** !' *!" !J%6%* *!0n a* *!0%n!* %*!*` •

C** ! "<=

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C** ! "* !n%*

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C** ! a'%n%*"a<= ! ! !na*

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In!n@"% ('!"%a&)

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In!n@"% ($*a&)

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" a"%an!  @&& ! **

CONTROLADORIA

194 de 305

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5. Ca* *! "!!na "an*K!"%" a* a a"%" ! 'a !*"a%$a<= ! ** "%'@"%* a na6%&%a! ! !n"* ! * ! a* !**a !*"a%$a<= ! ** "%'@"%* %&%;! ' !*!'a ! !&!'!n* %!"0!n!# a"%6%" * !&!'!n* ! *  !*!'a ! !&!'!n*9 Kn! a* !&!'!n* ! *  !*!'a ! !&!'!n*9!*%n. ?. !"%$a" * 0"* ! !&!'!n* K"n!%*. B. !"%$a" a !$n%<= a* %*!* ! !&!'!n*. . A"%6%"  !*!'a ! !&!'!n* * n%a!* "0an%;a%na%* "!&!an!* ! !!"'%na"# *! n!!**@"%#  %n:% ! a&%a! a a"%6%<= ! *! *! "!!n! a%na "an*K!"%" 'a !*"a%$a<= *!n@"%a a"a a !*"a%$a<= "%n%a&. . A**%' !  !*!'a ! !&!'!n* !%Ja" a Ka*! ! "%a<=# !$n%9& ' a%. A"aQ* ! n$0"a<!* na I'&ana<=#  *@"% ! a0"a" * ** !' 'n!n!* *'a"%;an a* %nK"'a<!*  n ! %*a 0!"!n%a&. N= Q >%!"@"%. W 6a*! a"a &!a" %nK"'a<!* a"a CO9,A (a'* ! a&"). Ta K"'a<= ! ** ! 'a!"%a& a**a " 'a na# *!a &a**! ! * "%'@"%a  *!n@"%a. T!' %*n:!& ' "!&a-"% a a6!""a * ** " &a**! ! *. O 6!%  * "&& Q 0a"an%" ! * * 'a!"%a%* !*!a' %n&:* n *  " n n:!& ;!" a 8OM. ,a"a a&# Q K!%a 'a a**%a<= * ** ! 'a !*%'a%a ! * ' * 'n!n!* ! *. ,a"a aa 'n!n!# a !*"a%$a<= K"n!! % nK"'a<!* *6"!  a&" a%%na  'a!"%a& * ** * 'a!"%a%* *6"%na*. AQ 4 a'* ! * !' *!" "&&!  !' 'a !*!'a ! !&!'!n* (* 'n!n *&%). U' 'n!n! ! * n!' ** $J* ! a"%@!%*. Caa &%n>a ! 'a %!'%;a<= Q a**%aa a ' 'n!n! ! * ' !$n% na !*""a ! 'n!n! ! *. N:! &

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2.1.3.1 A 8 7 @0  > 0  0 7 @8@ 7 80. E8 7 @0 - 80 7 7.  80 7.j7 Nd'!" ! %!n%$a  !*!'a ! !&!'!n*. N C0@@ 7 80 7 780 Q !!"'%na# a"aQ*  !*!'a ! !&!'!n*# ' Q ! !!' *!" aa&%;a* * "!*&a*  @&& ! ** ! 'a!"%a&. O !*!'a ! !&!'!n* !*""a * ** a"a aa 'a!"%a& *!0n !&!'!n* ! * (.!J.# ** ! 'a!"%a&# a%%a!* %n!"na*# a%%a!* !J!"na*# ** %n%"!*). Ca*  'a!"%a& *!a %&%;a na "<= ! ' " 'a!"%a&# Q 'an%a a !*"a%$a<= ! ** (%* Q# a !*""a<= * ** *!0n* ** ! 'a!"%a&# a%%a!* %n!"na*# a%%a!* !J!"na*# ** %n%"!*# !.) n "&& ! **. N !*!'a ! !&!'!n* Q a%%na&'!n! !!"'%na a"a  @&& ! **#

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! a"! * ** Q n*%!"aa !nan ** $J*

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! ** *= n*%!"a* !nan ** ! "<= ! ! ** *= n*%!"a* !nan ** ! !na* ! a'%n%*"a<=

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! ** *= "!&!an!* a"a a aa&%a<= ! !*!*# a aa&%a<= ! %n!n@"% '!"%a& ! $*a&

A"aQ* a a"%6%<=  !*!'a ! !&!'!n* * n%a!* "0an%;a%na%* Q a%na **:!& !!"'%na" ! *!a' a'%n%*"aa* !' a"a&!& a* !*"a%$a<!* ! **` •

E*"a%$a<= "%n%a& E*a !*"a%$a<= ! !&!'!n* Q a "%n%a&#  ! *%0n%$a ! Q "!&!an! a"a a aa&%;a<= ! @&&* ! ** &an!a* n "!0%*" '!*"! ! 'a!"%a&. A !*"a%$a<= "%n%a& ! *!" 'a !*"a%$a<= ! ** ! "<=  'a !*"a%$a<= ! ** "%'@"%*.

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E*"a%$a<= *!n@"%a E*a !*"a%$a<= ! !&!'!n* ! !J%*%" a"a a&Q' ! 'a !*"a%$a<= "%n%a& ! n= Q "!&!an! a"a a aa&%;a<= ! @&&* ! ** &an!a* n "!0%*" '!*"! ! 'a!"%a&. E*a !"@ !*%na"9*! a $n* ! an@&%*!# !n *!" !J%6%a na !J%6%<= ! ' @&& ! ** ! *!" "an*K!"%a a"a a !'n*"a<= ! "!*&a*.

Na C0@77 7 0 7 80 Q !!"'%na# a"aQ*  !*!'a ! !&!'!n*# ' !!' *!" aa&%;a* * "!*&a* a !!"'%na<= ! a"%Ka*. O !*!'a ! !&!'!n* !*""a * ** " aa % ! a%%a!  !n" ! * *!0n !&!'!n* ! * (.!J.# ** ! 'a!"%a&# ** *a&a"%a%*). Ca* *!a !J!aa 'a a&a<= %n!"na ! a%%a!# Q 'an%a a !*"a%$a<= ! ** (%* Q# a !*""a<= * ** *!0n ** ! 'a!"%a&# ** *a&a"%a%*# !.) n "&& ! **. Ca* a !*"a%$a<= ! ** n= !a *!" 'an%a# Q **:!& "%a" ' !*!'a */%> a"a a na6%&%a! ! !n" ! *. N !*!'a */%> Q !$n% ! !&!'!n ! * !'%**" Q %n!0"a !' ! !&!'!n ! * "!!".

2.1.3.2

&8 7 E@0

&8 7 @0 A0"a'!n ! !&!'!n* ! * !*!a* ! ' !*!'a ! !&!'!n*# a"a $n* %nK"'a%*. "* ! !&!'!n* !' *!" ana&%*a# " !J` •

n *%*!'a ! %nK"'a<=

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na &%*a Qn%a '&%n:!& aa&%aa

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!' "!&a-"%* "0"a'a* !& "-"% *@"%

P70 O *@"% a"%6% ' !&!'!n ! * a ' 0" ! !&!'!n*# !n"an a >a! a"a  0" ! !&!'!n* na* a"a!":*%a*  !&!'!n ! *# n *'%;%n0  &an!a'!n ! **  ".

U0@9: ,!' *!" a"%6:* %* 0"* ! !&!'!n* %K!"!n!* a ' !&!'!n ! *. Na !J%6%<= * "!*&a*  @&& ! **#  *@"% ! !*&>!" !n"! * %* 0"* ! !&!'!n*.

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E@ 1. O *@"% !J! ' @&& ! **  0" ! !'"!*a* ! "!!n! !" a !*"a%$a<=  a"!%" n *%*!'a ! %nK"'a<=. O* ** *= &a**%$a* " 0"* ! !&!'!n* ! *. O *@"% ! 'a" !n"! a'6* * 0"* ! !&!'!n* na !J%6%<=. A"aQ* a !n"aa ! %* 0"* ! !&!'!n* ! * na* a"a!":*%a* * !&!'!n* ! *#  *@"% ! !%%"# " !&!'!n ! *# *!  * !! *!" !J%6% ! a"aQ* ! ! 0" !*! !! *!" !J%6%. 2. O *@"% !J! ' @&& ! ** ! "!!n! !" * "!*&a* a !J!<= n *%*!'a ! %nK"'a<=. O *@"% ! *!&!%na"# na 1t !&a# a"a ! 0" ! !&!'!n*  "!&a-"% *!"@ >a'a.

2.2 B 0Q  0Q. O* 6!n* an0:!%* ""!*n!' a "* Ka6"%a* %n!"na  !J!"na'!n!. E*!* 6!n* **!' 'a !*""a an%a%a (8OM l R!%"  R!%! ("!!%a '!*"!))# a%*%<!* !J!"na* ! 'aQ"%a*9"%'a* ! 6!n!$%a'!n*# *6n"aa<!*# %n!n@"%# "!<* !n *!" !$n%* !' %K!"!n!* !n@"%* ('a!99"!"# 'a!99*# !n0%n!!"99"!" "%n). O &an!a'!n ! * Q %n!!n!n!  !n@"%. O* a* *!"= 0"aa* n* 'n!n!* ! L0:*%a (,,# ,,9,I ! MM) ! a!**a* " CO. A !*%'a%a ! * ! *!" *aa a"a a&"%;a<= ! !*! ! 'a"a<!*. O* 6!n* %nan0:!%* ""!*n!' a* *!"%<* ! "!*** %n!"n*# *!"%<* n"aa* K"a# n= !n# "an# !*! (!J!'&` "!'!**a# !&!'n%a<=# n*&"%a# "!%na'!n# !.)

2.3 "0 7 C@8@ 7 C80 (C0 "0) •

S@ ;800 S0808 C0@  – !!"'%na *! ! *!"@ n*%!"a  a'an>  &! * 'n!n!* n @&& ! !*%'a%a  %!' a%. A**%'# *! K" !$n% ' *!'"!# *!"@ n*%!"a  a'an>  &!  a%. ," !J!'&# *! a"a Ka6"%a" ' !!"'%na %!' K" n!!**@"%a a Ka6"%a<= ! 1 'n!n!* !  a'an> %!a&  &!  'n!n! K" 1#  *%*!'a %"@ n*%!"a" a Ka6"%a<= ! 1 &! ! 1. S! K" !$n% n=#  a'an>  &!  'n!n! n*%!"a a"a a a&"%;a<= *!"@  !$n% n '!*"! ! 'a!"%a%*. N !J!'&# *!"@ a&&a 1 &!* ! 1#  *!a# 1 !'* ! "!a"a<=. S! K" !$n% *'!n! a"a 'a!"%a%* ' n!!**%a!* %n%%a%*# a'6Q' *!"@ n*%!"a  &!  a% a"a !*!* 'a!"%a%*. N *!% ! "!n* ! !na* ! "!'!na *!'"!. O a' a** n & *%;! n= Q n*%!"a n a* ! "!**a'!n &!%# *'!n! n @&& a !*%'a%a ! * %n%%a&.

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C80 7 (A770 C0) – * a%%na& ! ! *!" &ana ! **) a"a *!" %n""a a *  'a!"%a& n @&& ! 'a !*%'a%a ! **. W *a# " !J!'&# a"a %n&%" ** ! K"!!* ! *!0"* a"a 'aQ"%a*9"%'a* an n= K" %nK"'a n InK "!" ! '"a*.

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U70 – !!"'%na *! *!"@ !"'%% "%a" a !*%'a%a ! * an  @&& *a" !*a a"%an! ! **. S! K" !"'%%# *!'"! *!"@ 0"aa  !*!'a ! !&!'!n*. W "!'!na# "Q'# ! *!'"! *!a 0"aa a'6Q'  &0 ! '!n*a0!n* ! a %!'%;a<=. S!' a %!'%;a<= n= Q **:!& %*a&%;a" a 8OM '&%9n:!& *!a !  "!&a-"% ! %!'%;a<=. 8&!a" a aa&%;a<= ! !*%'a%a* Q @&%# " !J!'&# an *! !$n! 'a * a"%an *'!n! a"a !na* Ka;!" !*%'a%a* na an@&%*! ! 'a !na* a"a a"a"  n=.

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A0 – !"'%! !$n%" a* a**%a<!* !n"! a a"%an! ! @&& ! ** ! a !*""a ! 'n!n!* ! *# !"*= ! *!%# *!  !*!'a ! !&!'!n* !*@ a% na '!a a P"!a ! Cna6%&%a! ! C** (a**%a !'"!*a H % ! ** (*%n0 7!) H a"%an! ! aa&%a<=# *! Q n!!**@"% *!% !n"! !'"!*a*).U'a !*""a ! 'n!n!* ! * ! *!" a*%aa a 'a !'"!*a H !n" H a"%an! ! @&& ! ** !$n%n a aa ! a&%a!

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a"a a a**%a<= ! a !*""a ! 'n!n!* ! * aJ%&%a". A**%a<= ' a *%n0 !"*%n.

E0808 7 C0 7 C80 %2 Sd_ P@ 7 C@ 7 D9:  C0 C80 1 INT 4 4 MaQ"%a9"%'a 1 2 INT 41 41 S!"%<*  EJ!"n* 2 INT 415 41 S!"%<*  EJ!"n* 3 INT 42 421 R!'n!"a<=  3 INT 422 422 R!'n!"a<=  3 INT 43 431 R!'n!"a<=  3 INT 432 432 R!'n!"a<=  4 O"a* !*!*a*. 5 INT 4?? 4?? C**  %'a* 5 INT 41 41 C**  %'a* E0808 7 C0 7 C80 IE – 8@ Sd_ Sd_ D9:   8@ @ 1 3 R!'n!"a<!* 2 3 Sa&@"%* 3 4 O"a* !*!*a* !**a& 4 12 C* ! 'a!"%a%* 5 5 C** %'a* •

M@\ – 0!"!n%a'!n ! '!n*a0!n* ! !"" !"'%%n a&!"a" a a!0"%a a* '!n*a0!n* a"a a!a" * n!!**%a!* a !'"!*a. N!' a* a* '!n*a0!n* !"= *!" a&!"aa* a"a 0a"an%" a %n!0"%a! * a*.

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T 7 C@8@ 7 C80 (C0 T)  – !!"'%na *! *!"@ !"'%% Ka;!" a&!"a<!* n '!*"! ! 'a!"%a%*# a%* * a'* !' *!" aa&%;a*# a& a aa ! aa&%;a<=# !.. •

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U77  – !!"'%na a%* * "!<*  '!*"! ! 'a!"%a%* !' *!" a&!"a* *an9*! !*a a"%an! ! @&& ! ** ' !*! % ! @&& ! ** (n!n>'# "!< a"=# $*a& (aJ96a*!)# '!"%a&# * !J!  a"=). O8S` N= Q **:!& "%a" ' % ! @&& ! ** ! a%&%;!  '!*"! ! 'a!"%a%*. S'!n! * %* *ana" Ka;!' !*a aa&%;a<=. P0 A@9: – !$n! *! a aa&%a<= a *!" n*%!"aa *!"@ &!0a& (a !'"!*a)#  0"  ! !n" ! &" ("!< %n!"n).

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C@8@ 7 80  0808 8000 9 !$n%" *! !"@ 'a aa $Ja a"a !$n%<= a !*""a# *!' aa  n*%!"a" a  %n:%  !": a"a  a&  @&&  ** !*@ *!n !K!a. • C@8@ 7 C80 7 O RH3 !"'%! %*a&%;a" a* "an*a<!* !n"! n%a!* "0an%;a%na%* ! "]* %K!"!n!* n* ! %*a` a n:!& ! " C""a%# ! C!n" ! L"  ! E'"!*a. A %*= ! 0"# n*%!"a a n*&%a<= !&%'%nan &"* !n"! !'"!*a*. N n ! %*a ! C!n" ! L"# a* "an*a<!* !n"! !n"* ! &"* *= "!";%a* a"a a"a>!* ! 0!"!n%a'!n (!$n%n "!<* %n!"n* !n" a !'"!*a a"a n!0%a<= !n"! * C!n"* ! L"). N n ! %*a a !'"!*a (&!0a&)# a* "an*K!"]n%a* *= "aaa* ! a" ' a* "!*"%<!* &!0a%*# %n&%n %'**# K"!!*# !. *6"!  * ! "<= ! Q *a na %*= ! 0". O '!& a"a &!a" * ** a"a  " Q !!"'%na " 'a!"%a&. E*! '!& Q !nn"a %na'%a'!n!. I!n%$a<=` O!">!a !7 l !*!'a ! @&& ! **. •

OV0 ,"!** – 3 C!n" C* l % ! a%%a! 9 412H1414 ,"!** – 31 C!n" ! *H% ! a%%a! 9 412H1414 C!n" ! *H% ! a%%a! 9 42B5H1421

U.M 7 ST

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2

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ST MIN

1 5

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2

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2.4 C@8@ 7 C80 077 2.4.1 C]4%N - P  89: 7 @8@ 7 80 (C0 R8) E*a "an*a<= ! *!" *aa a"a  "!**a'!n !' 'a**a  @&& * ** *ana". ,!"'%! a&&a"# 'a"a" ! &%6!"a"  ** ! '  @"%* 'a!"%a%*  '!*' !'. A**%'# * * a*** n!!**@"%* a"a  @&&  * *ana" ' !*""a an%a%a ! *!" !J!a n!*a "an*a<=. O "%'!%" a** Q "%a" 'a EJ!<= ! C@&& a"%6%n ' -%0 !*"%<= ! aa ! !J!<=. E' *!0%a# !!' *!" !$n%* * a"g'!"* n!!**@"%* a"a  @&&` a"%an! ! @&& ! **# !"*=  @&& ! **# @"!a ! na6%&%a! ! **# !'"!*a# n"&! ! "an*K!"]n%a ! a* aa* ! "!K!"]n%a (!": ! a&%a!  @&&# aa 6a*! a"a *!&!%na" a !*""a an%a%a !  a&" * 'a!"%a%*). D!! *!" %nK"'aa# a'6Q'# a aa&%a<= (&!0a&# 0"  !n" ! &")# a a"%an! ! aa&%a<= n @&& * **#  !*!'a ! @&& ! **  " "%n%a& ! * 'n!n!* a"a @&& ! *6"!aJa*. E*!* a'* *= "!!n>%* ! a" ' a a"%an! ! @&& ! **. A a"%an! ! aa&%a<= !!"'%na ! "!<* *!"= *!&!%na* a"a aa&%a" a !*""a an%a%a  @&& ! ** ' !*""a an%a%a  a "!'  a"a aa&%a" * %!n* ! @&& ! **  @&& ! ** n%@"%. ," '!% a a"%an! ! aa&%a<=# !!"'%na" ! "!<* *= %&%;a* a"a aa&%a" * 'a!"%a%* %&%;a*# ! a"%Ka* *= %&%;aa* a"a aa&%a" a* a%%a!* %n!"na* ! "!*** !'"!*a"%a%*# ! !"*!*  &an !!' *!" %&%;aa*# ! "!<* *= %&%;a* na aa&%a<=  "!**a'!n !J!"n ! ' nn  ! 'a !"a<=# ! !*!'a ! @&& ! ** Q %&%;a a"a !!"'%na" a* *6"!aJa* ! ** %n%"!*.

CONTROLADORIA

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A%na ! *!" %nK"'a  0" ! *!"%"!* RFC ! !! *!" %&%;a !&a "an*a<= n "!**a'!n a"a&!&.

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2.5 P789: R00 N a'6%!n! ! 'anKa"a "!!%%a# Q "!%* "%a" &!"!* ! ** a"a &!a" * ** ! 'anKa"a ! ' 'a!"%a&. ,a"a a""!0a" * &!"!* ' "!<* aa%* a"a a&a<= ! a%%a!* " '!% ! n$"'a<!* a"a 'a !"*= ! "<=# *!&!%na"  ha0 ,"<= R!!%%a na %*= MR,4  '!*"! ! 'a!"%a%*. A%%a!* *- !' *!" a&aa* !' n$"'a<!* *! !*! ha0 !*%!" *!&!%na. N '!*"! ! 'a!"%a%* a'6Q' !! *!" !*!%$a ' !"$& ! "<= "!!%%a. N!*! *= !*!%$a*` •

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C0@ 7  7 9: – Cn"&a a !J!<=  "!** ! n$"'a<=. A"aQ* !*a >a!  *@"% ! n$0"a" * "!*** ! !*!a" !J!a" *!a"aa'!n!  "!0%*" ! !n"aa ! '!"a"%a*  a n$"'a<= * n* ! na0!'. S= **:!%* * *!0%n!* "!***` •

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CONTROLADORIA

202 de 305

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E.

•  T%* ! '%'!na<= !' MM

T 7 M0 Sa:a '!". 2?1 Sa:a '!"a"%aH!*"n En"aa '!"a. 131 En".'!"a"%aH!*" n R!K0 551 R!K0H!*"n S6" 531 C9"H!*"n

2?2 132 552 532

T 7 M0 7 / 7.@0 EM ".'na0!' 5B1 EM ".'n.H!*"n 5B2 SM 5B2 SM 5B1 !*.%nHO"Mn. !*.%nH".'n.H!* SM 21 SM 22 !*.!nH".'n E*C!nH".'n.H!* . A SA, Ka; a&0'a* "!'!na<!* a"a 'anKa"a "!!%%a` 1. "%a" ' &!" a"a aa !"*= ! "<= Na "%a<=  &!"# *!&!%n!  n:!& ! n"&! ! !"*= ! "<=. S!# n !nan# K" *!&!%na  n"&! a n:!& ! L%*a Qn%a H "!%"# a &%*a Qn%a !  "!%"  &!" !!' *!" * '!*' a !"*= ! "<=. N!*! a*# a%na# a !*""a an%a%a a !"*= n= !"@ *!" a&!"aa *!"%"'!n! %* !"%a 0!"a" a* *!0%n!* %nn*%*]n%a*` •

O GI,  &!" "%0%na& n= !"%a *!" "!;% ! "!"0an%;a

•

O n &!" !"%a !*%* n 'nan! ! ** a""!0a* a"a  &!" "%0%na&. O "!** ! @&& ! !*%*  *!0n &!" n= ;%"%a a&"!* "!a%*.

2. C"%a" ' !*%'a%a ! ** "!&%'%na" a"a  &!" 3. Man!n>a a* an%a!* ! a%%a! ! !!"= *!" n$"'aa* ' !Ka& 6a*!a n "!%" *a a"a a !*%'a%a ! ** "!&%'%na". 4. a&"%;!  GI, !  "!K0 ' 6a*! na !*%'a%a ! ** "!&%'%na"!* a"a  &!".

ACC " D.R CTS 

C D.R 2

S008 .  008 LI8 2

T 7 D09: 7 R8@07 D!!"'%na<= GI, ' 6a*! n* **

CONTROLADORIA

CTS



2

L8,A

1

CTS



2

FORN

3

CTS



2

ENTE

4

CTS



3

LI8

2

CTS



3

L8,A

1

CTS



3

FORN

3

CTS



3

ENTE

4

CTS

,CA

2

LI8

2

CTS

,CA

2

L8,A

1

CTS

,CA

2

FORN

3

CTS

,CA

2

ENTE

4

CTS

,CA

3

LI8

2

CTS

,CA

3

L8,A

1

CTS

,CA

3

FORN

3

CTS

,CA

3

ENTE

4

S008  LI8 L8,A FORN ENTE

203 de 305

"!a%* D!!"'%na<= GI, ' 6a*! n* ** "!a%* EJ&%" a* a !!"'%na<= GI, ! ! "!*&a* EJ&%" a* a !!"'%na<= GI, ! ! "!*&a* D!!"'%na<= GI, ' 6a*! n* ** !-"%* D!!"'%na<= GI, ' 6a*! n* ** !-"%* EJ&%" a* a !!"'%na<= GI, ! ! "!*&a* EJ&%" a* a !!"'%na<= GI, ! ! "!*&a* D!!"'%na<= GI, ' 6a*! n* ** "!a%* D!!"'%na<= GI, ' 6a*! n* ** "!a%* EJ&%" a* a !!"'%na<= GI, ! ! "!*&a* EJ&%" a* a !!"'%na<= GI, ! ! "!*&a* D!!"'%na<= GI, ' 6a*! n* ** !-"%* D!!"'%na<= GI, ' 6a*! n* ** !-"%* EJ&%" a* a !!"'%na<= GI, ! ! "!*&a* EJ&%" a* a !!"'%na<= GI, ! ! "!*&a*

D9: L%6!"a L%6!"a a"%a&'!n! F"n!%a En!""a !' !"'* Qn%*

E*a n$0"a<= Q K!%a n C*'%;%n0 a"a Cn"&&%n0 !"%-% !n" ! En!""a'!n ! !": → SI, → !$n%" a"%an! ! aa&%a<= a"a GI, ! "!K0  !n" ! En!""a'!n  !": → @&& ! !*% → !$n%" a"%an! ! aa&%a<= a"a GI, ! "!K0. S!  n ! na0!' ("!"%n0 %n *""! K" a&!"a# *a" * n* ! na0!' h!J%:!%* a"a aa&%;a" a !*%'a%a ! ** "!&%'%na". R!a >! K&&/%n0 *!%n*` F&!J%6&! R!"%n0 ,%n* Ua%n0 >! ,"!&%'%na"7 C* E*%'a! IK >! "%n !n%"n'!n %* "!!%%! 'anKa"%n0 n a *a&!* "!" 6a*%*# "!a >! K&&/%n0 *!%n*`

CONTROLADORIA

204 de 305

," C* C&&!"* %n Sa&!*9O"!"9R!&a! ,"%n (a&a! *a&!* "!" *) Sa&!*9O"!"9O"%!n! R!!%%! ManKa"%n0 (Nna&a! Sa&!* O"!" S) * R!!%* K" Sa&!* O"!"* (%n "!!%%! 'anKa"%n0)  T>!"! a"! a n'6!" K *!%a& a*!*  6! n! "!0a"%n0 aa& ** %n "!!%%! 'anKa"%n0. F" '"! %nK"'a%n# "!K!"  >! *!%n Aa& C** %n C* O6! Cn"&&%n0.

2.6 C@8@ 7 ?IP  H8 2.6.1

C 7 D09: 7 R8@07 (R8@0 A@ ])

,a"a a&"%;a" 'a!"%a& !' "!** (GI,)# a "!' "!%*a !" 'a >a! ! !!"'%na<=  "!*&a. A >a! ! !!"'%na<=  "!*&a ! *!" 0"aaa ' ' a&" "* a"a aa % ! "!'  !n" ! ! *!" a&!"aa a"a aa "!'. O 'Q ! aa&%a<= Q !$n% a"aQ* a '6%na<= a @"!a ! na6%&%a! ! ** ' a !"*= ! !!"'%na<=  "!*&a# a >a! ! !!"'%na<=  "!*&a !  *a*. A%%na&'!n! !'9*! a **%6%&%a! ! a"%6%" a* &a**!* ! * ! "%0!' a"a aa >a! ! !!"'%na<=  "!*&a 9 *6 a* a%* 'a "!' Q !6%aa 9 a %K!"!n!* %!n%$a<!* ! &%n>a* ! aa&%;a" a**%' a* aa* ! !!"'%na<=  "!*&a *6 a* %K!"!n!* &a**!* ! * a !!"'%na<=  "!*&a. I* ! Ka;!" *!n% n a* ! *! "a6a&>a" a"a&!&a'!n! ' @"%* 'Q* ! !!"'%na<=  "!*&a. N @&&  GI, "!&a% a ** "!a%* n n"&&%n0 ! "* " "!' ! na !!"'%na<=  "!*&a n n"&&%n0 ! "!'  &%!n! *!0n a !!"'%na<=  "!*&a# a* aa* ! !!"'%na<=  "!*&a *!"= *!'"! aa&%;aa* *!0n a !"*= ! !!"'%na<=  "!*&a . ,a"a !" **%6%&%a" %K!"!n!* 0"* ! **# aa&%;a" a* aa* ! !!"'%na<=  "!*&a !' !!n]n%a a >a! ! !!"'%na<=  "!*&a. Na !"*= ! !!"'%na<=  "!*&a !9*! !$n%" *! a* aa* ! !!"'%na<=  "!*&a *= aa&%;aa* !' !!n]n%a a >a! ! !!"'%na<=  "!*&a. N *%*!'a *ana" SA, !J%*!' @ >a!* ! !!"'%na<=  "!*&a "!%$n%a*. A SA, "!'!na %&%;a" 'a !*a* >a!*. N a* ! n= !"!" %&%;a" a* >a!* ! !!"'%na<=  "!*&a# "%a" na* >a!* ! !!"'%na<=  "!*&a a *!0%n! 'an!%"a` •

En"a" ' !J ""!*n!n! a"a a* na* >a!* ! !!"'%na<=  "!*&a.

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In*"!!" a >a! ! !!"'%na<=  "!*&a ' a&" "* a"a  % ! "!' "!&!an! !  !n" "!&!an!.

A !!"'%na<= GI, *!"! a"a !!"'%na"  a&"  'a!"%a& !' "!** n n"&&%n0 " !": ! 6! ! n n"&&%n0  6! " "!'. A !!"'%na<= GI, n n"&&%n0 ! 6! " !":H"!' Q %n*!"%a# *6"! na "<= a"a !*!# na "<= " "!' ! &%!n! ' !*! aa&%a ! "!' ! &%!n! ! na "<= " "! ' !*! aa&%a ! "!.

2.6.1.1

E08 @ : @7

Ca* *! "a6a&>! '  !*! n= aa&%a ! "!' ! &%!n!  '  !*! n= aa&%a ! "!#  'a!"%a& !' "!** Q !!"'%na a"a "!n*# a"%6:a* a ' %!' ! '!n ! !na* ! %*"%6%<=  a ' "!# n"'a&'!n! " '!% a !!"'%na<=  "!*&a a"a  %!' ! '!n ! !na* ! %*"%6%<=  a"a  "!. Ma* '  -%0 Ca&&a" GI, a"a "!n* ! "<= na "<= " "!' ! &%!n!  Ca&&a" GI, a"a "!n* ! "<= na "<= " "! na !"*= a !! "'%na<=  "!*&a# Q **:!& !*!%$a" ! *! ! !!"'%na" 'a!"%a& !' "!** *!a"aa'!n! a"a a* "!n* a"%6:a*. N!*! a*# Q !%*%a a %n%a<= ! 'a >a! ! !!"'%na<=  "!*&a na "!'`

CONTROLADORIA

205 de 305

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S! : !*%!" %n*"%a a&!" >a! ! !!"'%na<=  "!*&a a"a a "!'# *= n*%!"a* * ** "!a%* a"a a "!' "an! a !!"'%na<=  "!*&a a"a a "!' ! &%!n!  a"a  "!. A a""%a<= ! ** Q K!%a " '!% a "!' ! &%!n!   "!.

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S! !*%!" %n*"%a 'a >a! ! !!"'%na<=  "!*&a a"a a "!'# Q n*%: ! a""%a 'a!"%a& !' "!** n a&" * ** "!a%* %n""%*# a"a a "!'. E*!* ** n= *= n*%!"a* "an! a !!"'%na<=  "!*&a a"a a "!' ! &%!n!  a"a  "!. E*! "!%'!n Q "!'!na# "%n%a&'!n!# "an! a "<= %n!"!'"!*a"%a&.

," '!% a &a**! ! n!!**%a!# Q n"&a *! ' !*! ! "!' ! &%!n!  ' !*! ! "! Q a'%n%*"a ! K"'a aa&%aa  n= aa&%aa.

2.6.2

": 7 D09: 7 R8@07

 T* * a* a !!"'%na<=  "!*&a (GI, ! &!" GI, ! "%*!* a"a ** n= "!a&%;a* a"a "!n* ! "<=) a&&a* " '!% a !!"'%na<= GI,# *= aa&%;a* na "!'# ' "!K!"]n%a  !"*= a !!"'%na<=  "!*&a. A**%'# Q **:!& !!"'%na"  'a!"%a& !' "!** a"a&!&a'!n!# ' 6a*! !' @"%a* !"*!* a !!"'%na<=  "!*&a. I* *%0n%$a !# !' Kn<= a !"*= a !!"'%na<=  "!*&a# •

Q **:!& n$0"a" @"%* "!*** a"a a !!"'%na<= GI,.

W **:!& "%a" !"*!* a !!"'%na<=  "!*&a# a"a&!&a'!n!  aa&%a<= !"a%na&# ! n= *! 6a*!%a' !' 'a aa&%a<= !"a%na&# 'a* *%' !' 'a !"*= a !!"'%na<=  "!*&a a"a&!&a ! r%n!"nar "%aa a"a $n* %nK"'a%*. I* *%0n%$a !# !' Kn<= a !"*= a !!"'%na<=  "!*&a# •

Q **:!& n$0"a" @"%* "!*** a"a a !!"'%na<= GI,

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Q **:!& !$n%"# ! K"'a %K!"!n!# a a"!  'a!"%a& !' "!** a a%a"

S! *! "a6a&>a" !' a:*!* %K!"!n!*# Q **:!& !$n%"# " !J!'&# @"%a* !"*!* a !!"'%na<=  "!*&a a"a !*a" ! a" ' a* n"'a* &!0a%* ! aa a:*. •

Q **:!& !!"'%na"# n n"&&%n0 ! 6!* " "!' #  'a!"%a& !' "!** a"a * ** "!a%* aQ "]* !"*!%a* a"a&!&a* ! aa&%a<=.

Na a&a<= ! "!<* %n!"n*# Q **:!& !!"'%na" * a* a !!"'%na<=  "!*&a na* !"*!%a* ! aa&%a<= *!0%n!*` •

na !"*!%a &!0a&

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na !"*!%a ! 0" ! !'"!*a*

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na !"*!%a ! !n" ! &"

OBSb N n"&&%n0 !"%-% ! "*#  'a!"%a& !' "!** a"a ** !-"%* Q *!'"! !!"'%na na aa&%a<= !"a%na&.

2.6.2.1

C0@ @7

N n"&! *%'&%$a# a !"*= a !!"'%na<=  "!*&a !J%6! •

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S! a !'"!*a n= "a6a&>a" ' * "!<* %n!"n*# a !"*= a !!"'%na<=  "!*&a Q *!'"! !J!aa na aa&%a<= !"a%na&. A* !"*!* ! !!"'%na<= ! "!*&a* ! %*!* a"a&!&a* ! aa&%a<= *= *!'"! !"*!* "!a%* ! "!K!"!'9*!  !"*= a !!"'%na<=  "!*&a a* aa&%a<!* !"a%na%*. •

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2.6.2.2

C0@ @7

C'  n"&! a'&%a Q **:!& *!&!%na"# !n"! "a* %*a*# *! •

*! *!"@ !!"'%naa *!a"aa'!n! ! '"aa a n*%%<= !  n*'  'a!"%a& !' "!**  a* "%*!* a"a ** n= "!a&%;a*c

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C@8@ ?IP  •

O7 780 789:  7 7 @0 9 Q **:!& !!"'%na"# !' *!a"a# 'a!"%a& !' "!**# "an! a "<= " "!'  &%!n! ' !*! n= aa&%a ! "!' ! &%!n! a"a a* *!0%n!* "!n* a"%6:a* a ' %!' ! '!n ! !na* (%!' ! 'a *&%%a<= ! a<=# ! 'a a<=  ! 'a "!'  &%!n!)` •

O"!n* ! "<=

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O"!n* %n!"na* *!' "!!%a

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O"!n* *!' "!!%a na a'%n%*"a<= ! *!"%<* ("!n* ! 'an!n<=# "!n* ! a**%*]n%a# !.)

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S! n= K"a' %n*"%a* >a!* ! !!"'%na<=  "!*&a a"a a "!'# *= n*%!"a* * ** "!a%* a"a a "!' "an! a !!"'%na<=  "!*&a  %!' ! '!n ! !na* ! %*"%6%<=. O 'a!"%a& !' "!** Q !!"'%na ! a""%a a"a a na6%&%a! $nan!%"a " '!%  %!' ! '!n ! !na* ! %*"%6%<=.

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O7 780 789:  V0  9 Q **:!& !!"'%na"# !' *!a"a# 'a!"%a& !' "!**# "an! a "<= " "! ' !*! n= aa&%a ! "!' ! &%!n!# a"a a* *!0%n!* "!n* a"%6:a* a ' !&!'!n ,E,` •

O"!n* ! "<=

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O"!n* %n!"na* *!' "!!%a

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O"!n* *!' "!!%a na a'%n%*"a<= ! *!"%<* ("!n* ! 'an!n<=# "!n* ! a**%*]n%a# !.)

E*! ha0 *- Q "!&!an!# "an! a "<= " "!# a* *! "a6a&>! '  !*! n= aa&%a ! "! ! Q# *6"!# %'"an! a* *! !J!! 'a "<= %n!"!'"!*a"%a&. A n%<= a"a !  -%0 *!a n*%!"a Q a 0"aa<= ! 'a >a! ! !!"'%na<=  "!*&a n !&!'!n ,E, a"%6:  "!'  n !&!'!n Ka"@!& *!"%" a !*! !&!'!n ,E,. S! !*a n%<= n= K" *a%*K!%a#  'a!"%a& !' "!** Q *!'"! !!"'%na# %n!!n!n!'!n! !  -%0 !*a" !$n%  n=. S!  -%0 K" !$n%# Q !!"'%nan! *! 'a >a! ! !!"'%na<=  "!*&a !*@ 0"aaa na "!' a"%6:a a !&!'!n ,E,. S! n= K"!' %n*"%a* >a!* ! !!"'%na<=  "!*&a a"a a "!'# *= n*%!"a* * ** "!a%* a"a a "!'# "an! a !!"'%na<=  "!*&a  !&!'!n ,E,. O 'a!"%a& !' "!** Q !!"'%na ! a""%a a"a a na6%&%a! $nan!%"a " '!%  !&!'!n ,E,. S! K" %n*"%a 'a >a! ! !!"'%na<=  "!*&a a"a a "!'#  'a!"%a& !' "!** a"a a "!' Q "%a !' ** "!a%*# n 'nan! %0a&  %K!"!n
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S! K" !J!aa 'a "<= %n!"!'"!*a"%a& n g'6% ! 'a "<= " "! ' !*! n= aa&%a ! "!# !!9*! !$n%"  -%0. N!*! a*# 0"aa" 'a >a! ! !!"'%na<=  "!*&a na* "!n* a"%6:a* a !&!'!n ,E,. W **:!& 0"aa" !*a >a! ! !!"'%na<=  "!*&a ' a&" "*# " % ! "!'. O -%0 >eterminar O% para ordens internas e de ser&io sem receita *- Q "!&!an! *! a* "!n* %n!"na* ! ! *!"%< *!' "!!%a n= !*%!"!' a"%6:a* a !&!'!n* ,E,. S! !*%!"!' a"%6:a*# Q @&%a a <= !J!aa '  -%0 rdens d#rante a prod#=o  por pro,eto. •

O7 7 789:  9: 7 80   0@ 9 Q **:!& !!"'%na" 'a!"%a& !' "!** a'6Q' a"a "!n* ! "<= ! : a""%a' ** a"a 'a!"%a&. S! K" 'a"a !*! ha0# a**!0"a" ! !*@ 0"aaa 'a >a! ! !!"'%na<=  "!*&a na* "!n* ! "<= *!' a""%a<= ! ** a"a 'a!"%a&# !' "!&a<= * a%* *! "!!n! !!"'%na" 'a!"%a& !' "!**. EJ!'&* •

D!!"'%na<= GI, ! "!!* ! "!n* *!' '%'!n* ! '!"a"%a* ("!**a'!n an!"%" ! "!!* ! "!n*)

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'a!"%a& !' "!** Q &%%a# a"a a* "!n* ! "<= *!' a""%a<= ! ** a"a 'a!"%a&# *!  *a* TA8 (!n!""a !n%a'!n!) !*%!" !$n%.

O7 0  7 9  0 9 Q **:!& !!"'%na" 'a!"%a& !' "!** a'6Q' a"a "!n* %n!"na* ! a"a "!n* ! *!"%< *!' "!!%a. S!  ha0 K" *!&!%na# a**!0"a" ! !*@ 0"aaa 'a >a! ! !!"'%na<=  "!*&a na* "!n* %n!"na*  na* "!n* ! *!"%< !' "!&a<= * a%* *! "!!n! !!"'%na" 'a!"%a& !' "!**. O 'a!"%a& !' "!** Q &%%a a"a a* "!n* %n!"na* ! a"a a* "!n* ! *!"%< *!' "!!%a *!  *a* TA8 (!n!""a !n%a'!n!) K" !$n%. O -%0 >eterminar O% para ordens internas e de ser&io sem receita *- !' "!&!gn%a *! a* "!n* %n!"na* ! ! *!"%< *!' "!!%a n= !*%!"!' a"%6:a* a !&!'!n* ,E, ! a %!n* ! '!n ! !na* ! %*"%6%<=. S! !*%!"!' a"%6:a*# Q @&%a a <= '  -%0 rdens na prod#=o por pro,eto  rdens na prod#=o por ordem do cliente. Na %&%;a<= ! aa&%a<!* a"a&!&a* ' @"%* 'Q* ! !!"'%na<=  "!*&a (" !J.# !!"'%na<= GI, n n"&&%n0 ! 6! " "!' ! !!"'%na<=  "!*&a ""%na&  "!!%a n n"&&%n0 " "!'  &%!n!)# *!"%a n!!**@"% !$n%" a* "!0"a* ! aa&%;a<= " >a! ! !!"'%na<=  "!*&a. D!*! '# Q **:!& &a**%$a"# ! K"'a %K!"!n!# a* '!*'a* %!n%$a<!* ! &%n>a. N *%*!'a SA,# !*@ "!n$0"a ! * a* ! !!"'%na<=  "!*&a *= aa&%;a* ' "a* &a**!* ! * a !!"'%na<=  "!*&a# " >a! ! !!"'%na<=  "!*&a. S! K" %&%;a ' dn% 'Q# Q **:!& an&a"  -%0 Aa&%;a<= >a! ! !!"'%na<=  "!*&a na !"*= ! !!"'%na<=  "!*&a. A "!0"a ! aa&%;a<= Q @&%a a"a a* a* >a!* ! !!"'%na<=  "!*&a. •

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*! *!"@ !!"'%na  'a!"%a& !' "!** !' "!n* ! "<= !!n!n!*# na "<= " "!'  &%!n! ' !*! n= aa&%a ! "!' ! &%!n!  na "<= " "! ' !*! n= aa&%a ! "!.

2.6.3

C@ 7 80 7 709: 7 8@07

C' 'a &a**! ! * Qn%a a !!"'%na<=  "!*&a# Q **:!& a0"a" a* &a**!* ! * a !!"'%na<=  "!*&a a !!"'%na<= GI,. O *%*!'a n!!**%a %n!"na'!n! !*a &a**! ! * Qn%a a !!"'%na<=  "!*&a. ,a"a %*# *!"@ n!!**@"% !# an!"%"'!n!# !n>a' *% aa&%;aa* a* !"*!*# a ACC# a* &a**!* ! **# !K!a" a n$0"a<= "!&%'%na"# "%a" ! !J!a" a a*a 6a> %n ! "%a" a >a! ! !!"'%na<= ! "!*&a*. N n"&&%n0 !"a&# !! *!" aa&%;aa 'a !"*= na 08@9: @ 7 :# 6!' ' na* 9J   7 0@77 7 80 ! 'a"a" !*a !"*= ' *!n "!&!an! a"a a !!"'%na<= GI,.

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N *%*!'a SA,# !*= n$0"aa* !"*!* ! !!"'%na<=  "!*&a *ana". ,a"a 'a %&%;a<= "%a !*a* !"*!* ! a"a !!"'%na" 'a!"%a& !' "!**# Q n!!**@"%` •

! !*!a' "%aa*  0!"aa* &a**!* ! * a"a &an
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a"%6%" a* &a**!* ! *# %n&:a* na "!&a<= ! &a**!* ! *# * %!n%$a<!* *ana" ! &%n>a. A a%a<=  'a!"%a& !' "!** Q n"&aa " '!% ! %!n%$a<!* ! &%n>a.

 T!" !' a!n<= ! a* &a**!* ! * a !!"'%na<=  "!*&a *= &a**!* ! * *!n@"%a* a a!0"%a a &a**! ! * r31r.

2.6.4

MX07 7 @9: (80 0G)

O 'Q ! aa&%a<= !*a6!&!!9*! 'a &%0a<= !n"! @"!a ! na6%&%a! ! *# >a! a !!"'%na<=  "!*&a# !"*= a !!"'%na<=  "!*&a ! *a* ! *%*!'a. Na "%a<= ! n* 'Q* ! aa&%a<= !$n!9*! *!  'a!"%a& !' "!** Q aa&%a a"a ** !-"%*  a"a ** "!a%*.

2.6.4.1

M0@    80 0G

N n"&&%n0 !"%-% ! "#  'a!"%a& !' "!** Q aa&%a a"a ** !-"%*. EK!a9 *! a aa&%a<= ' 6a*! !' !"a<!*  ' 6a*! !' n* ! na0!' ! an%a!* n$"'aa*. O *%*!'a !!"'%na " !": ! 'a!"%a%* K"a' K"n!%* a !-*%# ! 'a!"%a%* K"a' n$"'a* * !"a<!*# ! 'a!"%a%* ! a%%a!* %n*!"%* n= *= n*%!"a* na !!"'%na<= GI, ('a!"%a& !' "!**) !% a n$"'a<!* ! "!K0 * !"a<!* *6*!!n!*. N !n!""a'!n  !":  n"&&%n0 !"%-% ! "# a* an%a!* "!&!an!* (an%a! GI,) *= aa&%aa* *!0n a a"%an! ! aa&%a<= a"a 'a!"%a& !' "!** ! "!K0 (** !-"%*) ! !*!%$aa* ' 'a!"%a& !' "!**. N n"&&%n0 !"%-% ! " "a6a&>a9*! ' 'a a'%n%*"a<= ! *a* "!;%a. O* *!0%n!* *a* *= "!&!an!* a"a a !!"'%na<= GI,`

S00 D9: 8  TFRE A "!' K% a"%a&'!n! &%6!"aa ("!' a"a a a& K"a' &%6!"aa* !"a<!* ! "a6a&> %n%%a%*). FREI A "!' K% &%6!"aa. N *a* TFRE ! FREI#  *%*!'a K"'a n n"&&%n0 !"%-% ! "  'a!"%a& !' "!** n a& Q '&%&%aa a an%a! GI, ' * ** !-"%* *!0n a"%an! ! aa&%a<= a"a 'a!"%a& !' "!** ! "!K0 (C** !-"%*). Ca* *! "!!na !!"'%na" 'a!"%a& !' "!** a"a ** !-"%*# 0"aa" " aa '6%na<= ! @"!a ! na6%&%a! ! *# !"*= a !!"'%na<=  "!*&a ! >a! a !!"'%na<=  "!*&a ' 'Q ! aa&%a<= a"a * *a* "!&!an!* a"a a !!"'%na<= GI,. ,"!!" a**%'`

S008 Nf P70 707 @ 0   7 008  TFRE r1r C"%a" ' 'Q ! aa&%a<=  % ! !!"'%na<=  "!*&a S (!!"'%na" GI, ' 6a*! !' ** !-"%*). FREI r2r C"%a" ' 'Q ! aa&%a<=  % ! !!"'%na<=  "!*&a S (!!"'%na" GI, ' 6a*! !' ** !-"%*).

CONTROLADORIA

2.6.4.2

210 de 305

M0@    80 

N n"&&%n0 ! " a "!'#  'a!"%a& !' "!** Q n"'a&'!n! aa&%a a"a ** "!a%*. N%*#  a&"  'a!"%a& !' "!** ""!*n!  %K!"!na  *a* TFRE (a"%a&'!n! &%6!"a)  FREI (&%6!"a). O 'Q ! aa&%a<= a"a a !!"'%na<= GI, Q &%0a a ' *a* ! *%*!'a. O* *a* *!0%n!* *= "!&!an!* a"a a !!"'%na<= GI,`  TFRE

A "!' Q a"%a&'!n! &%6!"aa. FREI A "!' Q &%6!"aa. LFT A "!' Q '&!a'!n! K"n!%a.  TA8 A "!' !*@ !n%a'!n! n&:a. N *a* TFRE ! FREI#  *%*!'a K"'a 'a!"%a& !' "!** n 'nan! * ** "!a%*# ' * a%* a "!' K% !6%aa. N *a* LFT ! TA8#  *%*!'a !Jan!  'a!"%a& !' "!**. A %K!"!na! a !!"'%na<=  "!*&a ' 'Q ! aa&%a<= a"a * *a* "!&!an!* a"a a !!"'%na<= GI,. E&a %n%a '  'a!"%a& !' "!** !! *!" !!"'%na a"a aa %# * *a* (TFRE# FREI# LFT !  TA8) S!  'a!"%a& !' "!** K" aa&%a ' * ** "!a%*# !! !"%$a"9*! !  'a!"%a& !' "!** K"'a ! &%%a !' ' !": ! *!" "!%"a !' ' ''!n *!"%"# n a& a'6Q' *! !$n!' 'Q* ! aa&%a<= a"a a !*""a an%a%a. ,"!!" a**%'`

S008 S008  

D9:

LI8

TFRE

L%6!"a

LI8,

FREI

FORN

LFT

L%6!"a a"%a&'!n! F"n!%a

ENTE

TA8

En!""aa !n%a'!n!

Nf P70 707 @ 0  008 r1r C"%a" ' 'Q ! aa&%a<=  % ! !!"'%na<=  "!*&a F (!!"'%na" GI,). r2r C"%a" ' 'Q ! aa&%a<=  % ! !!"'%na<=  "!*&a F (!!"'%na" GI,). r3r C"%a" 'Q aa&%a<= % !!"'%na<= "!*&a ' (!Jan%" a* a !!"'.GI, !  "!*&a). r4r C"%a" 'Q aa&%a<= % !!"'%na<= "!*&a ' (!Jan%" a* a !!"'.GI, !  "!*&a).

Da* !!"'%na* '  'Q ! aa&%a<=  % ! !!"'%na<=  "!*&a F *= "an*'%%*  na6%&%a! $nan!%"a *!0n a* <!* 0"aaa* na* "!0"a* ! &an
CONTROLADORIA

2.6.4.3

211 de 305

P9 0

Ca* *! "a6a&>! n Cn"&&%n0 ! " a "!' "an! a !!"'%na<= ! M0@    80  ' %*!* ! aa&%a<= a"a&!&a*#  *%*!'a a"%6% a'a%a'!n!  MQ ! aa&%a<= a"%6:  !"*= a !!"'%na<=  "!*&a a %*= a aa&%a<= !"a%a ! a'6Q' a* !"*!* a !!"'%na<=  "!*&a "!K!"!n%aa* na !"*= !"a%a a !!"'%na<=  "!*&a * %*!* ! aa&%a<= a"a&!&a*. D!!' !"9*! "!**a a* *!0%n!* !aa* ! "a6a&>` •

D  7 709: 7 8@07

•

D : 7 709: 7 8@07

•

" 77 7 0@ 7  7 789: 00

Na "<= "!!%%a# !! !"9*! !!"'%na n !"$& ! "<= "!!%%a ! a* an%a!* ! n* ! na0!' !' *!" "%aa*. N *%*!'a *ana" SA, !*= "Q9!$n%* "!*** a"a a !!"'%na<= GI,.

2.6.5

?  80 G7

O "!** ! @&&  GI, a&"%;a * "* *!'%aa6a*. N *!% !"%-%#  GI, Q a&"%;a ' * !-"%. A* an%a!* n$"'aa* a"a a !"a<= a"a "!n* ! 'anKa"a  !"*!* ! "<= (*'!n! na 'anKa"a "!!%%a) ! n= *= "!K0 *= a&"%;aa* a * !-"% ! a" ' a a"%an! ! aa&%a<= a"a GI, ! "!K0. O GI, a ** !-"% ! *!" a&&a a"a &!"!*# "!'* ! "<= ' !*""a an%a%a ! "!n* ! "!**. ,! *!" *a  S>!&! Mana0!" a"a aJ%&%a" n K!>a'!n  !":. A %K!"!na'!n  !":  *!% !"%-% (a""%a<=). A""%a<= a"a FI "!*&a na a%a&%;a<= a a"%a<= ! !*! ! *!'%aa6a*. O *%*!'a 0!"a  &an *"a!07 K" "a%n0 Ka" !!"'%na%n) !!' !*a" !!"'%naa* a"a !"'%%"  @&&  GI,. ,a"a "!n* ! 'anKa"a ! *! !*!a a""%a" " !"%# Q "!%* 0a"an%" ! a "!0"a !Ka& ,,2 (,"%n Ma!"%a& ,!"%% S!&!'!n) !*!a !*!$%aa n % ! "!'. N *!% !"%-%# %&%;! a >a! ! !!"'%na<= ! "!*&a* 3 (G% a&&a a ** !-"%*). •

D!$n%" a : 7 709: 7 8@07. A* !"*!* ! !!"'%na<= ! "!*&a !"'%! a&"%;a<!* 'd&%&a* ! ' '!*' 6! (a%* ' %!' ! "!' ! !na*) na !!"'%na<=  "!*&a ! n @&&  GI,. ," !J!'&. ,a"a $' ! 6a&an< a"%'n%a&#  6! Q a&"%;a *an ' 'Q ! !!"'%na  a&" * "* *!'%9aa6a* ' 6a*! n* ** "!a%* %n""%* aQ a aa. ,a"a $' ! an@&%*!* %n!"na*#  a&" * "* *!'%9aa6a* *= !!"'%na* *an  'Q ! %n&% &"* n= "!a&%;a*.

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D!$n%"  X07 7 @9: (80 0G).

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D!$n%" a 0 7 @9:  ?IP  RH8 (80 0G) (@). N!*a a"%an! !$n!9*! a 6a*! a *!" *aa n @&& * ** !-"%* a"a a !!"'%na<=  GI,` •

E*%'a%a ! ** "!&%'%na"  &!"  a "!'

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E*%'a%a ! ** a&!"na%a  'a!"%a&

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E*%'a%a ! ** a"= a"a  'a!"%a&(*! !*%!" *!n *aa 'a aa&%a<= ! !*! ! "!' ! !na*#  *%*!'a a!**a a !*%'a%a na a&  *ana" K% 6a*!a)

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D!$n!9*!# a%na`

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A**%a<= ! a"%an! ! aa&%a<= a"a GI,

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A* &%n>a* ! %!n%$a<=

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A**%a<!*

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C&a**!* ! ** a"a GI,

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Aa&%;a<!*

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R!0"a* ! &an
D!$n%" * n* ! "!"! ! "<= 9 6ah*>!* (na "<= "!!%%a)# n$"'a<!* ! !"a<= (na "<= " "!')  n$"'a<!* a n:!& ! Ka*! ( na "<= " "!**) 9 ! !!"= *!" *a* a"a %nK"'a" an%a!* ";%a* ! "!K0aa*. Na "<= "!!%%a# Q "!%* !*!%$a" a'6Q'  !"$& ! "<= "!!%%a.

D!! *!" !$n%a !& '!n* 'a >a! ! n"&! a"a aa !"a<=. S! *'!n! ' !"a<= K" !$n%a ' 'a" ('%&!*n!)# !!# n"'a&'!n!# *!" a d&%'a !"a<=  "!%". •

D!$n%" *! !*!* n* ! na0!' ! *!"= "!&!an!* a"a **.

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D!$n%" *! a !*""a !*!* n* Q a '!*'a *aa a"a a&&a" * ** !-"%*. ," !J!'&# *!"@ "6&!'@% a&"%;a"  GI, 6a*!a na !*%'a%a ! ** a"= a"a  'a!"%a& an !*a !*%'a%a K% 6a*!aa !' 'a !*""a ! n* ! &!" %K!"!n!*  &!". Na "<= "!!%%a# an a !*""a ! n* ! na0!' Q a&!"aa ! *!" *a* * n* ! na0!' h!J:!%* a"a n!"!" * 6ah*>!* * n* ! na0!' ! aa&%;a" a !*%'a%a ! ** "!&%'%na"  &!".

A SA, "!'!na# na "<= "!!%%a` •

A "%a<= ! ' &!" a"a aa !"*= ! "<=c

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A "%a<= ! 'a !*%'a%a ! ** "!&%'%na"!* a"a aa &!"c

•  T!" a* an%a!* ! a%%a!* ! !!' *!" n$"'aa* !Ka& 6a*!a n "!%"

*a na 0!"a<= * ** "!&%'%na"!*  &!"c •

a&"%;a"  GI, ! * !*%* ! "!K0 6a*!a na !*%'a%a ! ** "!&%'%na"!*  &!"

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S! a !*""a ! n* ! n"&! K" a&!"aa# *a" * n* ! n"&! h!J:!%* a"a aa&%;a" a !*%'a%a ! **  &!".

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a"an%" !  %# 0" ! na" ! 0"  "!%" n* a%*  @&& * ** !-"%* a"a !!"'%na<=  GI, *! 6a*!%a' !! %n%%" ' * '!*'* a"g'!"* !$n%* a"a &an
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a"ana ! a !*%'a%a ! ** *aa a"a @&&  ** !-"%* !' 'a %!'%;a<=. I* *%0n%$a !  @&& a"a !!"'%na<= * **  'a!"%a& !! *!" K!% !& *%*!'a ! n= a"aQ* ! a&" %nK"'a. ,a"a %* Q "!%* "%a" a !*%'a%a ! ** a"=  'a!"%a&# !*%'a%a* ! ** a&!"na%a* !# n a'6%!n! ! "<= 'a!99"!" ' a&"%;a<= ! 'a!"%a& a"a a "!' ! !na*# !*%'a%a* ! ** a "!' ! !na* ' %!'%;a<=.

S! K" !K!a  @&& ! GI, ' 6a*! !' ' !*%'a%a ! ** "!&%'%na" a"a "!' ! "<=  ! "!**#  *%*!'a 0!"a 'a %!'%;a<= %na'%a'!n!. Ta& Ka# !# n !nan# aK!a" !"K"'an!. •

a"an%" ! * 'n!n!*  'a!"%a& n*an!* na &%*a Qn%a *= a**%a* * !"a<!* na* a%* *!"= *a* (%na&)c

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a"an%" !  ha0 O"%0!'  Ma!"%a& !*!a *!&!%na (%na&)

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D!$n%" ' !": ! j a"a "!0!" * a* ! !":* an!"%"!* ! *!"!' *6"!0"aa*. O !": ! j %%! a %& ! %a a "!' ! "<= !' !":* !' a6!" ! !":* K!>a*. O GI, a&&a an!*  !": ! j n= Q a&!"a aQ !  "-J%' GI, *!a a&&a. O GI, a&&a "a !":* *!"%"!* Q *6"! 0"aa !& @&&  GI, ""!n!. ,a"a 0a"an%" ! a* @ &an
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O GI, Q *!'"! a&&a n '!a a ACC ! *!'"! &an
2.6.6

C0@9: 7 ?IP

N C*'%;%n0 a"a ,&an!a'!n ! C** ! ,"# !! *!" !$n%* a%* * a&"!* !!' *!" aa&%;a* a"a aa&%a<!* ! !*!# aa&%a<= ! !*! K:*% *!0%n &!%* '!"%a%* ! a aa&%a<= ! !*! K:*% a"a &!%* $*a%*. O* !&!'!n* ! ** '*"a' a !'*%<= * ** a&&a* na !*%'a%a ! **. A* &%n>a* ! %n!n%$a<= a"a  @&&  GI,|*= n"'a&'!n! a0"aa* a '!*'a K"'a ! * !&!'!n* !**#  *!a#  '!*' %n!"a& ! &a**!* ! ** *= *a&'!n! a**%a*  &%n>a ! %!n%$a<= a"a 'aQ"%a*9"%'a*# " !J!'&. ,"an# ** *'!n! *= n*%!"a* n @&&  GI, *! !*%!"!' a**%a* a ' &%n>a ! %!n%$a<=. ,a"a aa &%n>a ! %!n%$a<= !! *!" !!"'%na !  GI, !! *!" aa&%;a# ! a"!  GI, !! *!" a%a&%;a  ! n!n>' GI, !! *!" a%a&%;a.

2.6. D  7 @90  9: 7 0@   N!*a !aa ! "a6a&> !!"'%na9*! !' ! na*  Ra;= a na6%&%a! $nan!%"a *= a""%a* * **  'a!"%a& !' "!**. ,a"a a&# a"%6%" 'a &a**! ! * a !!"'%na<=  "!*&a  ' 0" ! &a**!* ! * a a""%a<= ! ** a a* na*  Ra;=. C' 6a*! na a""%a<= ! **  'a!"%a& !' "!** Q "%a ' '!n ! &an
O* a* *= aa&%;a* n 6a&an<.

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O* a* *= aa&%;a* na na6%&%a! ! &"* ! !"a*.

S! na "!' (&!" ! **  "  "!' ! "<=) K% %n%a ' !n" ! &"# * a* *= "an*'%%* a%%na&'!n!  na6%&%a! ! !n" ! &" a"aQ* !*a &a**%$a<= n@6%&. O* a* a !!"'%na<=  "!*&a !' *!" a"%6:* * na*  Ra;= " a!0"%a ! !'n*"a<= ! "!*&a  " &a**! ! ** ! !!"'%na<= ! "!*&a. E' aa a""%a<= ! ** *= na'!n! &%a* a* "!0"a* ! na6%&%;a<= !!"'%naa* n *'%;%n0. Ca* *! !n>a' '%$a a* !n"aa* na* "!0"a* ! a%a&%;a<=# %* ! &!a" a %nn*%*]n%a* na na6%&%a! $nan!%"a ! na na6%&%a!  !n" ! &". Ca* a a""%a<= ! **  'a!"%a& !' "!** *!a !*"naa#  *%*!'a &] ! n a* "!0"a* ! a%a&%;a<= !!"'%naa* n *'%;%n0. S! !n"!an a* !n"aa* %!"!' *% a&!"aa*#  'a!"%a& !' "!** !*"na Q aa&%;a *6 "a na ! n=  'a!"%a& !' "!** "%0%na&. ,a"a a* na*  Ra;= %n%aa* na* "!0"a* ! na6%&%;a<= n= *! !' "%a" n!n>'a* &a**!* ! * n CO.

CONTROLADORIA

2.6..1

214 de 305

P 0 7 709: 7 8@07

A* *!0%n!* a!0"%a* ! !!"'%na<=  "!*&a *= K"'aa* ' 6a*! na a"%6%<= ! ** a"a %!n%$a<!* ! &%n>a*` •

?IPO 9 Ma!"%a& !' "!**# a%a<= 6"%0a-"%a

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?IPF 9 Ma!"%a& !' "!**# a%a<= Ka&a%a

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?IPN 9 Ma!"%a& !' "!**# a%a<= n= !"'%%a

R!0"a 0!"a&# !$n!9*! 'a "!0"a ! na6%&%;a<= ! a"%6% 'a!"%a& !' "!** ! na6%&%;a<= 6"%0a-"%a * na*  Ra;= E08  780 7 (na a"%'n%a&) ! M79J 7 08 (na ! "!*&a). S! a na6%&%a! ! !n" ! &" !*%!" !' Kn%na'!n# !!' a'6Q' *!" "%aa* "!0"a* ! na6%&%;a<= a"a  'a!"%a& !' "!** n= na6%&%;@!& a"a a "an*'%%" a 'a Cna eD8f na na6%&%a! $nan!%"a# a"aQ* a a""%a<= ! **. I* Q n!!**@"% "! a na6%&%a! ! !n" ! &" 6"! * a* a na6%&%a! $nan!%"a !# na na6%&%a!  !n" ! &"# "!0"a 0!"a&#  'a!"%a& !' "!** n= na6%&%;@!& !! *!" %!n%$a. Ca* *! "an*'%a  'a!"%a& !' "!** n= na6%&%;@!& a"a a '!*'a na !  'a!"%a& !' "!** na6%&%;@!&# Q n!!**@"% !K!a" ' &an
RF]A 9 ,"%*!* a"a ** n= %n""%* (0" ! a%a&%;a<= 6"%0a-"%a)

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RF]? 9 ,"%*!* a"a ** n= %n""%* (" a%a&%;@!&)

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RF]N 9 ,"%*!* a"a ** n= %n""%* (" n= a%a&%;@!&)

,"%*!* a"a ** n= %n""%* *= ! a**%%;a<= 6"%0a-"%a. S! *! K"'a"!' %!n%$a<!* ! &%n>a* a"a a* "]* a!0"%a* ! !!"'%na<=  "!*&a# ]' ! *! !$n%" "!0"a* ! a%a&%;a<= a"a a* "]* a!0"%a*.

2.6..2

P @ 7 80 7 709: 7 8@07

N!*! a* a"%6%!'9*! a* &a**!* ! * ! !!"'%na<=  "!*&a %n%%a%* * na*  Ra;=. S!# " !J!'&#  'a!"%a& !' "!** a"a * ** ! %&%;a<= ! 'a!"%a& K" aa&%;a *6 a &a**! ! * ! !!"'%na<=  "!*&a ?B2111 !  'a!"%a& !' "!** a"a * ** ! Ka6"%a<= *6  % ! !!"'%na<=  "!*&a ?B2131# !*a* %nK"'a<!* !' *!" "an*'%%a* a @"%a* na*  Ra;= na na6%&%a! $nan!%"a.

2.6..3

P9 0

Ca* *! "a6a&>! n Controllin5 de prod#to da ordem na !!"'%na<= ! M0@    80  ' %*!* ! aa&%a<= a"a&!&a*#  *%*!'a a"%6% a'a%a'!n! a* "!0"a* ! na6%&%;a<= !$n%a* a"a a !"*= ! !!"'%na<=  "!*&a a %*= ! aa&%a<= !"a%a * !"*!* ! !!"'%na<=  "!*&a a* %*!* ! aa&%a<= a"a&!&a*# "!K!"!n%aa* na !"*= ! !!"'%na<=  "!*&a !"a%a.

2.6..4

A077

1. D!!"'%na" a"a ! na*  Ra;= *! "!!n! a""%a" * **  'a!"%a& !' "!**.

CONTROLADORIA

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2. D!$n%" "!0"a* ! na6%&%;a<= " P"!a ! na6%&%a! ! *# E'"!*a# !"*= a !!"'%na<=  "!*&a# Cna ! "!*&a# na a"%'n%a&. W **:!& 0"aa" na* "!0"a* ! na6%&%;a<= na*  Ra;= a"a a* a%* K% !$n%  -%0 S0 lanamento a#tom$tico # n "!0%*" '!*"! ! na*  Ra;=. Ca* 'a na  Ra;= a"a a a& !*!a !$n%  -%0 S0 lanamento a#tom$tico K" 0"aaa na* "!0"a* ! na6%&%;a<=# ! a* *!a n!!**@% !K!a" &an
R!%"a9*!  -%0 S0 lanamento a#tom$tico n "!0%*" '!*"! ! na*  Ra;=.

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EJ!a9*!  &an
3. En"a" 'a &a**! ! * a !!"'%na<=  "!*&a  'a a!0"%a a !!"'%na<=  "!*&a. 4. D!%* ! *! !" "!**a !*a !aa ! "a6a&># !$n%"  -%0 rCna6%&%a! $nan!%"ar a"a a !"*= a !!"'%na<=  "!*&a aa&. 5. Ca* a na6%&%a! ! !n" ! * !*%!" !' Kn%na'!n# !$n!'9*! a* "!0"a* ! na6%&%;a<= a"a  'a!"%a& !' "!** n= a%a&%;@!&.

2.6.!

F89J   807 0 7 ?IP

An!*  @&&  GI,# !!' *!" !J!aa* a* a&a<!* ! '!&*# "!aa&%a<= ! a"%Ka* ! @&&* ! ** %n%"!* *! a&%@!&. S! K"!' a**%a* ** aa%* a"a ' >%!"a"%a ! 6! ! **# !J!a" a %*"%6%<= ! ** an!*  @&&  GI,. S'!n! a* "!' ! !n>a' 'a >a!* ! !!"'%na<= ! "!*&a* @&%a ! n= !n>a'  *a* DLFL ('a"aa a"a !&%'%na<=)  DLT (!&%'%naa) *= %n&:a* n @&&  GI,. ,"an# !9*! '!&>"a" a !"K"'an!  @&&  GI, a"a a* "!n* ! !*= '&!a'!n! !n!""aa*# a"a a* a%* a a"%a<= @ K% a&&a! a* "!n* a"a a* a%* n= K"'a an!%a* n!n>' **. A 'a"a<= a"a !&%'%na<= ! *!" "!!"%a a* *!a n!!**@"%.

2.6.#

E@ 7 @8@ 7 ?IP

EJ!'& ! @&& ! GI, ' !*% ! "!K0.

C79J R!K0 ! 2w &an!a a"a a* !"a<!* 1 ! 2. Na !"a<= 1# 3120 ! "!K0 )"!K0 aa& ^ "!K0 &an!a_ K% n$"'a. Na !"a<= 2# 30 ! "!K0 K% nK"'a. U'a !; ! a an%a! ! "!K0 !-"% Q ! 212#5 0# 6Q'9*! ' !*% ! an%a! na !"a<= 2 ! B#5 0.

D09: 7 8077 7 H_  ?IP  80 0G A* an%a!* ! GI, na* !"a<!* *= !!"'%naa a6a%J`

O9: 1% •

,"<= na !"a<= 1` 1.25

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,"<= na !"a<= 2` 5

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an%a! ! "!K0 na !"a<= 2` 3

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^ an%a! ! GI,` 1 (1.25 – 5 – 3)

O9: 2% •

,"<= na !"a<= 2` 5

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,"<= na !"a<= *6*!!n!` 

CONTROLADORIA •

an%a! ! "!K0 na !"a<= *6*!!n!` 

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^ an%a! ! GI,` 5

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 T!"%a'!n!# Q **:!& !!"'%na"  a&" ! GI, a"aQ* ! a* a* !"a<!* ' a6a%J 1 J ** !-"%* na !"a<= 1 l

C@8@ 7 8077 7 H_ O9: 1% •

,"<= na !"a<= 1` 1.25

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an%a! ! "!K0 na* !"a<!* *6*!!n!*` 3

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9 an%a! '!"a"%a* !n"!0!* a"a !*!` 

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^ an%a! ! "!K!"]n%a` 5

O9: 2% •

,"<= na !"a<= 2` 5

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an%a! ! "!K0 na* !"a<!* *6*!!n!*` 

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9 an%a! '!"a"%a* !n"!0!* a"a !*!` 

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^ an%a! ! "!K!"]n%a` 5

D09: 7 ?IP 5 J ** !-"%* a O, 1 l 5 J ** !-"%* a O, 1 O* ** !-"%* a"a a aa&%a<=  GI, *= a&&a* a'a%a'!n! an  GI, Q a&&a. O* a&"!* &an!a* (a%* '  * *ana") *= n!"%* a"a a "<= a !"a<=. A !*%'a%a ! ** *aa na a&"%;a<=  GI, ! n!" ** ! n= *= "!&!an!* a"a a aa&%a<=  !*!# a%* '# ** a'%n%*"a%* ! ! !na*. N *!%  " ' !*""a an%a%a# !*!* ** *= '*"a* !' *!a"a na %*= ! !&!'!n* ! **. E*!* ** n= *= n*%!"a* n @&&  GI,.

2.6.1% C@8@ 7 C80 0G 7  00 7 80 7: S! K" n$"'a 6a*!a na !*%'a%a ! ** a"= a"a  'a!"%a& ! a&"%;a GI, ! "!K0 ""!*n!n!'!n!# !J%*!' @"%a* *%a<!*` •

"!%" ""!n! a"a a !"*= ! "<= ! a !*%'a%a ! ** *ana" a"a  'a!"%a& a!**a' a '!*'a &%*a Qn%a# !'  '!*' % ! "!%"# ]'  '!*' 0" ! "!%"# ]'  '!*' nd'!" ! 0" ! "!%". O GI, !  "!K0 *= n"'a&'!n! aa&%a*.

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O "!%" ""!n! a"a a !"*= ! "<= ! a !*%'a%a ! ** *ana" a"a  'a!"%a& a!**a' a '!*'a &%*a Qn%a# ]'  '!*' % ! 0" ! "!%"* 'a* ]' ' nd'!" ! 0" ! "!%" %K!"!n! 'a* a !*""a ! n* ! na0!' Q *%'%&a". ,! *!" *a  0!"!n%a'!n ! !""* !$n%* !& *@"% a"a 0a"an%" !  GI, !  !*% ! "!K0 *!a' a&&a* a%n0%n a&"!* 6a*%a'!n! ""!*.

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O "!%" ""!n! a"a a !"*= ! "<= ! a !*%'a%a ! ** *ana" a"a  'a!"%a& a!**a' a '!*'a &%*a Qn%a# ]'  '!*' % ! 0" ! "!%"* 'a* ]' ' nd'!" ! 0" ! "!%" %K!"!n! ! 'a !*""a ! n* ! na0!' a'6Q' %K!"!n!*. ,! *!" *a  0!"!n%a'!n ! !""* !$n%* !& *@"% a"a 0a"an%" !  GI, !  !*% ! "!K0 *!a' a&&a* a%n0%n a&"!* ! !' n= !*a" ""!*.

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O "!%" ""!n! a"a a !"*= ! "<= ! a !*%'a%a ! ** *ana" a"a  'a!"%a& a!**a' a '!*'a &%*a Qn%a# ]'  '!*' % ! ' 0" ! "!%"* %K!"!n!*. N= Q

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**:!& a&&a" GI,. ,a"a !%a" !*a *%a<= ! a *%a<= an!"%"# Q "!'!na "a6a&>a" ' a !*%'a%a ! ** "!&%'%na"  &!".

2.6.11

A08@9: 7 ?IP

O GI, Q aa&%;a a"a  &!"  a "!' ! "<= !' &a**!* ! ** *!n@"%a* a a!0"%a 31. E*a* &a**!* ! ** *= !n'%naa* &a**"!* ! !!"'%na<= ! "!*&a*. O GI, a"a "!n* ! "<= *!' !*""a an%a%a ("!n* ! CO) !!' *!" a&"%;aa* a ** aa%* !  % ! a""%a<= !! *!" FULL. O GI, a&&a a ** !-"%* a"a "!n* ! "<= ,, ! "!n* ! "!** n= Q "!'!na. N !nan# *! n!!**@"%#  "!%"  a "!!%a '!*"! a "!' !! *!" a '!*'a a !*%'a%a ! **  GI,. ,a"a ana&%*a"  GI, %&%;! a Ka%&%a! ! EJ&%a<=  GI,. O GI, *'!n! n*%!"a a "<=. C** aa%* "a "!K0 ! !*%* *= %0n"a*. an  G% Q a&&a#  *a* RESA (R!*&* ana&7*%* a""%! ) Q aa&%;a a"a a "!'. E*!* a* *= n*%!"a a"a *'a"%;a<=. ,!' *!" "%aa* >%!"a"%a* n S%*!'a ! InK"'a<= a"a !" a"%a<!* a'&a* " !n"  ACC# " !J!'&.

2.6.11.1 R09J S! @ %!" *% &an' @&&  GI, a * !-"% ! *!" a&&a. S! !*%!" *an n* ! n"&! na "<= "!!%%a# *!i]n%a* !' a"a&!& n= *= !"'%%a* !# "an# !*a "!*"%<= n= Q "!&!an! !' "<= "!!%%a. E' a'6%!n! ! 9"<= n= ! *!" a&&a  GI, a * !-"%. O GI, a ** !-"% Q *!'"! a&&a na %*= ! aa&%a<=. ,"!< %n!"n n= Q *"a.

2. C@8@ 7 D O @&& * !*%* !! *!" !K!a a-*  @&&  GI,. O !*% ! *!" a&&a a"a &!"!* ! **# "!n* ! "<= ! 6!* ! *. O @&&  !*% K"n!! %nK"'a<!* !a&>aa* *6"!  * * "* ! a* "!n* ! "<=. O @&&  !* % !n0&6a` •

A"!*!na<=  !*% !n"! * * !-"%* ! * ** ! n"&! (" !J!'&# * ** ! n"&! !' *!" * ** "!a%* ! 'a "!!)c

•

D!!"'%na<= a %K!"!n
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a&"%;a" a* an%a!* ! "!K0 n= &an!aa* ' * ** !-"%* a"a !!"'%na" a* !*% ! "!K0c

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D!!"'%na<= * !*%* ! "<= ! * !*%* ! &an!a'!n a"a $n* 0!"!n%a%*c

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A"!*!na" a* a*a* * !*%* ! a"%6%" * !*%* a %K!"!n!* a!0"%a* !!n!n a a*a.

O RH3 a&&a  !*%  6! " &a**! ! *#  " &a**! ! * ! "%0!'  'a!"%a&. O a&& * !*%* K"n!!' %nK"'a<!* a"a 'a" '!%a* a"a '!&>"%a* ! **. O S>!&! 'ana0!" ! *!" *a a"a  "!**a'!n a* a%%a!*  $na&  !":.A"aQ*  S>!&! Mana0!" ' !$n%<= ! hJ# !9*! *a" a &%*a ! "a6a&> '&%9 n:!& a"a "!"!**a" a6!* Ka&an!*. O* a&"!* * !*%* a"a* !' *!" a""%a*

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a"a CO9,A na &%%a<=. A"aQ*  0!"!n%a'!n ! !""* !$n%* !& *@"% Q **:!& %n!"K!"%" n hJ  "!**a'!n. O* !*%* !' *!" a&&a* !"%%a'!n!  ! K"'a a'&a%a. A "!0"a !Ka& !*@ !$n%a n % ! "!'. Ta* Ta* a* "!n* ! "<= ! &!"!* ! ** a"a * a%* !!' *!" a&&a* * !*%* " !": !n"  Cn"&&%n0 ,!"%-% ! O6! !!' *!" &%%a* " !":# !!n# "an# !J%*%%" 'a "!0"a ! &%%a<=  % ,ER a"a a "!'. A "!0"a !Ka& a"a * C&!"!* !! *!" STR (' !*"aQ0%a a"a !!"'%na<= a 6a*! ! "!K!"]n%a – /%> *"a!07 K" "a%n0 Ka !!"'%na%n) ! a"a a* "!n* !$n%" a "!0"a ,,2 (L%%a<= !"%-%a a"a "<=  'a!"%a&). O* !*%* a'&a* !' *!" a&&a* a"a a* a* "!n* a"a a* %a%* *! !*!a ana&%*a" * ** " &!. A "!' !! *!" 'a "!0"a ! &%%a<=  % TOT (FUL) ! a "!0"a !Ka& a"a @&&  !*% !! *!" ,,1 (&%%a<= a& a"a "<=  'a!"%a&). ,a"a a* "!n* ! "<= ! a* "!n* ! "!** !*a Q a "!0"a !Ka& *ana". A* "!n* ! "<= ! &!"!* ! ** *!"= a* n*%!"a* n @&& !J! * ! %!"!' * *a* L\D – 6&!a# CLSD – !n!""a# DLFL – 'a"aa a"a !&%'%na<=  DLT DLT – !&%'%naa. I* *%0n%$a ! a !"K"'an! n @&&  !*% ! *!" %'%;aa n*%!"a!&'!n! ' a 'a"a<= a* "!n* a"a !&%'%na<=. N= *!"@ !"'%% a&&a"  !*% a"a !": !":  6&!a !&a "an*a<= \AR. \AR. O @&&  !*% *!'"! 'a"a * ** ! n"&! ' * ** !-"%*. ,a"a * * %* ! !*%* ' 6a*! ! "!K!"]n%a "!a& (n *%*!'a *ana" ' !"*!* # 1 ! 3)# * ** ! n"&! *!"= * ** "!a%* '!n* GI, ! !*%* ! "!K0. ,a"a !"'%%" !  !*% ! "!K0 *!a *6"a: * ** ! n"&!#  Ka&0 %*% ! "!K0 !! !*a" *!a na a"%an! ! !*%. N @&& !"%-%  !*% Q &a&a !&a *!0%n! K-"'&a` DQ6% ! * "!a& – ** "!a%* a&a* ("Q% ! K"n!%'!n) – ** !-"%* ^ !*%* l !*%* ! "!K0 l GI,. N= Q **:!& a&&a" !*%* &an!a* !n"!  ** a"= ! * ** "!&%'%na"!*  &!". O* ** ! n"&! a"a  @&& * !*%* a'&a* *= a**%' !!"'%na*` •

,a"a  !*% a&# * ** ! n"&! *=* %0a%* a* ** "!a%* '!n* * !*%* ! "!K0.

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,a"a  !*% ! "<=# * ** ! n"&! *= %0a%* a* ** "!a%* '!n* * !*%* ! "!K0.

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,a"a  !*% &an!a# * ** ! n"&! *= %0a%* a* ** "!&%'%na"!* a "!'.

O* "Q9"!%*%* a"a @&& * !*%* *=` •

U'a %!'%;a<= !! *!" 0!"aa a"a a !*%'a%a ! ** *aa a"a  @&& * ** !-"%*.

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O* 'n!n!*  'a!"%a& n*an!* na &%*a Qn%a a !*%'a%a ! ** *aa a"a  @&& * ** !-"%* !!' !*a" a"%6:* * !"a<!* n! *= *aa*. Ca* n"@"%# n= *!"@ **:!& &%*a" ""!a'!n! * !*%* !  "!K0 an a* !"a<!* *= n$"'aa*.

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O* 6!* a"a * a%* * !*%* *!"= a&&a* !!"= n!" 'a >a!* ! !*% @&%a.

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N *!% " "!'# a "!' !! !"  *a* ! LI8 (DL (DL – &%6!"aa)  ENTE (TA8HTECO (TA8HTECO – !n%a'!n! !n!""aa). D"an!  @&&  !*%#  *%*!'a a'6Q' a"a a* %a*  *a* LI8  ENTE !*%!"a' a%*. Ma*# *!  *a* K% an!&a# n!n>' !*% Q a&&a.

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O ha0 ! "%0!'  'a!"%a& na %*= ! * 1 * '!*"! ! 'a!"%a%* !! !*a" *!a a"a * * 'n!n!*  'a!"%a& ' * ":%#  !!' *!" *a* * 0"* ! "%0!'. D!! K"'a# Q **:!& !!"'%na" a%* 'a!"%a%* a*a"a' a%* !*%* !' aa &a**! ! **. Ca* !*! ha0 n= !*!a *!a ! *!" *a  "0"a'a R]]MATO a"a *!a" !*! a'. O ha0 !! !*a" *!a an!* a "%a<= a !*%'a%a ! ** a"=  'a!"%a&.

CONTROLADORIA

219 de 305

OBS` A 'a"a<=  ha0 ! "%0!'   * ! 0"* ! "%0!' a'!na'  &'! ! a* ! "an !0"aa' a !"K"'an! !" K"'an! na* "%na* ! !n!""a'!n '!n*a&. R!'!na9*!# "an# a 'a"a<= !*! ha0 *'!n! a"a * 'a!"%a%* ! *= "!&!an!* a"a  *. •

A* "!n* ! "<= ! * &!"!* a"a * a%* *! !*!a a&&a" * !*%* !!' !" 'a >a! ! !*% a"%6:a. ,! *!" !$n%a 'a >a! ! !*% a"= n C*'%;%n0 a"a aa C!n". E*a %nK"'a<= Q "a*nK!"%a a"a  '!*!" ! 'a!"%a%* n ''!n a *a "%a<= !# *!"%"'!n!# Q "an*K!"% a"a a* "!n* ! "<= ! &!"!* "%a* a"a  'a!"%a&.

,a"a  @&& * !*%* a&# Q "!%*` •

Na "<= 'a!99*# * 'a!"%a%* !!' *!" 'a !*%'a%a ! ** *ana" &%6!"aa*. A !*%'a%a ! ** a"=# a"a &!"!* ' &%%a<= ,ER# !! !*a" @&%a n d&%' %a  !": !# a"a a* "!n* ("<= ! "!**) ' &%%a<= TOT# !! !*a" @&%a na aa a d&%'a !n"!0a.

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Na "<= '!99"!'# a !*%'a%a ! ** a"= Q *aa a"a a !!"'%na<=  !*% a&.

S! * !*%* *= a&&a* na !"*= ! ** !-"%* "!&!an! a"a &%%a<=# a* "!n* "!!6!'  *a* CAL (!*%* a&&a*). E*! *a* ! *!" %n&: n !"$& ! *a* n *'%*%n; a"a  *%*!'a ! %nK"'a<= ! Cn"&&%n0 ! C* ! ".

2..1

P09J 7 7 7 7

2..1.1

C 7 7 D D

,a"a a&"%;a" * "!K0* n= &an!a* "an!  @&&  !*%# *!a"  ha0 S"a. A >a! ! !*% !! *!" a"%6:a a !n"*.

2. 2..1 .1.2 .2

" 0 0  7 7 7 7

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C(sts te*ri-s

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Desvi tt%&

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Desvi pre3 i,ter, Desvi de pre3 +ist Desvi t%+%,< &te Desvi resid(%&

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2..1.2.1 D 7 H8 H8 (07) Na !aa ! "a6a&> D  7 7 !$n!9*! *! * !*%* ! "!K0 *= !!"'%na*. Na a"%an! ! !*% %n%a9*! *! * !*%* ! "!K0 *= !J%6%*. A**%' Q **:!& !$n%" a !J%6%<=  "!K0  a !"a<= * ** "!a%*  &a  "!K0# " a"%an! ! !*% !# a"aQ* a a"%6%<= a"a a !"*= !-"%a# " !"*= !-"%a. EJ!'&` •

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na !"*= !-"%a  "a6a&>a9*! ' a a"%an! ! !*% 1. Na a"%an! ! !*% 1 !*= &%0a* * !*%* ! "!K0.

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na !"*= !-"%a 3 "a6a&>a9*! ' a a"%an! ! !*% . Na a"%an! ! !*%  !*= !*&%0a* * !*%* ! "!K0.

E' a "0 7 @9:  0@   (80 0G)  H8 Q **:!& !$n%"9*! a&  @&& ! ** ! !*@ na 6a*! a !!"'%na<= * ** !-"%* a"a a aa&%a<= ! !*%* ! "!K0. E*a a"%an! ! aa&%a<= Q 0"aaa a"a  "!K0 na !"*= !-"%a . O @&&  !*% ! "!K0 Q !K!a !' a* a* !"*!* !-"%a*# ! a" ' a a"%an! ! aa&%a<= 0"aaa na !"*= !-"%a .

2..1.2.2 D 7 9 7 80 (07) O* !*% ! "!< ! %n *= a* %K!"!n
 -%0 O"%0!' Ma!"%a& !*@ !$n% a"a * 'a!"%a%* Kna'!na%* a"a * ** na !*"a%$a<=  @&& ! **  "!0%*" '!*"! ! 'a!"%a&

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 -%0 A'%n%*"a" an%a! !*@ !$n% a"a a* a* &a**!* ! * "!&!an!*

2..1.2.3 D 7 8077 7 80 (07) O* !*%* ! an%a! ! %n *= a* %K!"!n
 -%0 O"%0!' 'a!"%a& a"a 'a!"%a%* ":%* a"a * ** !n>a *% !$n% na %*= ! @&& ! ** n "!0%*" '!*"!  'a!"%a&

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 -%0 A'%n%*"a" an%a! a"a a* a* &a**!* ! ** "!&!an!* !n>a *% !$n%

2..1.2.4 D 7 0808 (07) O* !*%* ! !*""a *= a* %K!"!n
2..1.2.5 D 78@ 7 80 (07) O* !*%* "!*%a%*  %n *= %K!"!n
2..1.2.6 D 7 0 7 7 @0 (Q7) (Q7)

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O* !*%* ! a'an> ! &! *= a* %K!"!n ! &! *!' *!" !!"'%naa* !&a !"*= !-"%a .

2..1.2. D 7 7 9 0 (Q7) (Q7) O* !*%* ! "!< %n!"n *= a* %K!"!n
2..1.2.! D 7 7 9 X7 (Q7) N a* ! aa&%a" * !*!* ' ' "!< '%*# !n= !' aa"!!" !*%* ! "!< '%*# *!  "!< a"= a&&a na 6a*!  @&& ! * '%* n= ""!*n!" a* ** !-"%* a a&!"na%a ! *"%'!n. EJ!'&` O "!< a"= a"a ' 'a!"%a& K% !!"'%na " ' @&& ! ** '%*. C'  'a!"%a& Q n"&a !& "!< a"=# a* !n"aa* ! '!"a"%a *= aa&%aa* !& "!< a"= ! a "!' Q "!*!%a'!n! "!%aa. N a* ! !!"'%na"  !*% a& ' a !!"'%na<=  !*% !n= * ** a n"&a" (n!*! a* * ** "!a%*) *= 'a"a* ' * ** !-"%* a a&!"na%a ! *"%'!n a"a a& a "!' K% "%aa. N a* ! * ** !-"%* a a&!"na%a ! *"%'!n n= ""!*n!"!' a* "Q%*  "!< a"= !n= Q "%a ' !*% !* % ! "!< '%*. !"` N 0 7 7b 7 7 9 0

2..1.2 2..1.2.# .# D D 78 (Q7) (Q7) O* !*%* "!*%a%* *= %K!"!n
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N a* ! n= !"!' *% 'a"aa* a a!0"%a* ! !*% !n= *- *= !!"'%na* * !*%* "!*%a%*.

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": 0G

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P9 7: D!*ana0! C' *! 'an% n*an! "  n* ' !": #  "!<9a"= n= "!h!! * ** "!a%* %n""%* n !":. I* ! &!a"  aa&%a<= %n!Jaa ! "!<* ! 'a!"%a%* * "!<* ! a%*%<= * ! '%$a ' n*%!"a!&'!n! !' ' !":   'Q ! "<= 'a !' ' !":. E*! "6&!'a a'!na na "<= '&%n:!& !' aa na !aa ! "<=. I* *%0n%$a ! * **   " aa6a !' n= "!h!%" * a* 'a%* "!!n!*. O a&" ! !*! ! 'a!"%a%* n= "!h!! * ** ! a%*%<= aa%*# an ! !*%*  "!<9a"= *= &!a* !' 'a na ! %K!"!n
MX7 MG@ A "%n%a& !*ana0!' ! *! * a"  "!< 'Q% '-!& Q !  "!< * a a"a aa&%a" ' n*' ! 'a!"%a& Q a*! ! a&'!n! !!n!n!  ''!n !' ! a *a:a ! '!"a"%a* Q &an!% n " aa6a ! a 'a"a<= * "!*&a* ! %K!"!n!* @"!a* na >emonstra=o de res#ltados n= Q "!a&'!n! *%0n%$a%a !%  Ka&a ! ' 6!n>'a". O Ka !  "!< 'Q% '-!& n= *!" !!n!n!  !": ! n;%" a 'a aa&%a<= %n""!a ! 'a!"%a%*# %* * '%'!n* ! '!"a"%a* &an ! ' "!<  'a!"%a&. Ta* a* *a:a* ! '!"a"%a* &an!" !*%* ! n= *!a' %'!%aa'!n! aa"!n!* . Ta%* "!<* %""!a%* ""!'# " !J!'&# an n n!J ! 'a 6!""a ! !*!# ' a*! *!"%" a !*! ! 'a!"%a%* ""! * an9*! 'a an%a! ! "!K!"]n%a %n""!a.

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CONTROLADORIA

2!.1.2

225 de 305

E08   7

C'  'n!n! C$lc#lo de c#sto real/led5er de materiais# Q **:!& "a6a&>a" ' a&"!* a"a 'a!"%a%* !' aQ "]* '!a*. A *a" a* Kn<!* a"a aa&%a<= a"a&!&a# * a&"!* !' aa '!a !' a'6Q' "!"!*!na" 'a %*= ! aa&%a<= (' aa&%a<= &!0a&# ! 0" a* !'"!*a* ! ! !n" ! &"). A '6%na<= ! '!aHaa&%a<= Q ' "%*'a ! aa&%a<=. O *%*!'a "na **:!& a : 7 7 0G na* !"a<!* "!&!an!* a"a a aa&%a<=. I* *%0n%$a ! * %!n* *= n!"%* " '!% a aJa ! g'6% @&%a n ''!n  &an
E*! "!%'!n a'6Q' *%0n%$a ! n !""!"  !'#  "!< ! ' 'a!"%a& !"%a a'!na" !' 'a '!a !nan a%"%a !' "a. W **:!& !!"'%na" n *'%;%n0 a Cna6%&%a! $nan!%"a# *! a* n!"*!* !!' ""!" ' 6a*! na '!a ! "an*a<= ('!a ! ' '!n an "!!6%a !& *%*!'a)  na '!a a !'"!*a ('!a &!0a&). W **:!& a'6Q' !!"'%na" a& a!0"%a ! aJa ! g'6% !! *!" *aa a"a a n!"*=# " !J!'& a n!"*=  aJa ! g'6% 'Q%a. N *%*!'a *ana"# a* %K!"!n
CONTROLADORIA

2!.1.3

226 de 305

"8@9: 7 77 7 @7

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CONTROLADORIA

"!*** a**%a* a %K!"!n!* a!0"%a* ! "!**

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CONTROLADORIA

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2!.1.4

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N: 0

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CONTROLADORIA

tatus J anamentos de encerramento estornados +! a !!"'%na<= ! "!< ! n:!& dn% ! ! *!* &an
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N: 0 M%$a<!* ! "!<*

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CONTROLADORIA

230 de 305

Ca&&an9*! * "!<* "!a%* ! 'a!"%a%*#  @&& ! * "!a& ! aJ%&%a" na 'aa ! !%*!*  % ";%"  '"a". C' !**!* a* *= aa&%;a* na* a&!"na%a* ! *"%'!n n C@&& ! * "!a&# Q **:!& 'a"a" a* %K!"!n!* Kn!* ! *"%'!n. Ca* *! !*!! * a"  'n!n! C@&& ! * "!a&H &!0!" ! 'a!"%a%* a!na* a"a "an*"a" * a&"!* ! !*! !' @"%a* '!a* Haa&%a<!*# 6a*a a%a"  &!0!" ! 'a!"%a%*. A&Q' %**# Q **:!& *!&!%na" !!"'%na<=  "!< 6a*!aa na "an*a<= (-%0 ~!!"'%na<= ! "!<k n "!0%*" '!*"! ! 'a!"%a%* ^ 2). Ca* %** *!a K!%# a%na !9*! a" !n"!  ~ "!<9a"= k ! n"&! ! "!< !  ~"!< 'Q% '-!& k a"a * 'a!"%a%*. ,a"a !  *%*!'a a'6Q' a&&! ' "!< %n!"n !"%-% a"a * 'a!"%a%* 6a*!a n* ** "!a%* %n""%* !' ' !":# *!"@ n!!**@"% a%a" C@&& ! * "!a&# a&Q' ! a%a"  &!0!" ! 'a!"%a%*. A&Q' %**# !!9*! *!&!%na" a""%a<= ! **  &!0!" ! 'a!"%a%* ! n:!& dn% H'&%n:!& (-%0 ~!!"'%na<=  "!<k n "!0%*" '!*"! ! 'a!"%a%* ^ 3). N!*! a*# !!9*! *a"  n"&! ! "!< ~ ,"!<9a"= k a"a * * 'a!"%a%* ! *! !%"a *a" !n"  n!J  C@&& ! * "!a&. ,a"a n*%!"a" * !*%* * !n"* ! * ! * "!*** !'"!*a"%a%*# a&Q' * !*%* ! * ! 'a!"%a%*# n C@&& ! * "!a&# !!9*! a%a" a aa&%;a<= ! n*' ! a%%a! na !*""a an%a%a a&Q' ! a%a"  C@&& ! * "!a&. S!  'n!n! C@&& ! * "!a&H&!0!" ! 'a!"%a%* K" *a# !!9*! *a" a'6Q' a R!%*= ! Ka"a* L0:*%a @ ! a "!%*= ! Ka"a* '' n= *"a  'n!n! ! a&%a<= C@&& ! * "!a&H&!0!" ! 'a!"%a%*. A&Q' %**#  'n!n! ! a&%a<= C@&& ! * "!a&H&!0!" ! 'a!"%a%* n= ! *!" *a ' a S&<= *!"%a& SA,9R!a%&.

2!.2.1

C]MLCP – P  @8@ 7 80 

D!!9*! !" %a an a !n!""a'!n  &!0!" ! 'a!"%a%* %* !  *%*!'a *- !"'%!  K!>a'!n  !": aa& !  an!"%". O !": aa& Q !$n% na A'%n%*"a<= ! 'a!"%a%* a"aQ* a "an*a<= ! %K!"%'!n ! !": ("an*a<= MMM,). A&Q' %*#  *%*!'a n= !"'%! !n!""a" ' !": *!  !": an!"%" n= !*%!" !n!""a. N !nan# !J%*! 'a K"'a ! *! !n!""a" !":* an!"%"!* !a&>a na 0 361236 ! CO9,C9ACT. Aa&HMa!"%a& L!0!". N* a*** ! !!"'%na<= ! a"%Ka* n:!&9dn% ! '&%9n:!& ! !n!""a'!n  !":# a-* !$n%" * a"g'!"*# Q "!%* %nK"'a"# n a' ! 'an#  n'! ! 'a Kn<= a *!" !J!aa ! !&a" !n!" a"a !  a** *!a %*a"a !n" !*a !&a ! a"g'!"* ! n= a"aQ*  6= ! !J!<=. O '!*' "!%'!n Q @&% a"a  "0"a'a SA,RC\ML_COS "%a !&a SA, a"a a""%a<= a "!aa&%a<=  C, ! n*'* a"a !n" ! ** ! 'a!"a%* ' n"&! ! "!< *ana". E*! "0"a'a Q !*!:$ a"a  8"a*%&. ,a"a a %'&!'!na<= !*! "0"a'a !! *!" *!0% ' "!%'!n !a&>a !' %!"*a* na*` 355? A&!"a<=  *'%;%n0# a&!"a<!* !' Kn<!* ! "* 6!*. D!! *!" a&'!n! %'&!'!naa an!* ! %n%%a"  !":. 32152 In*a&a<=  "0"a'a SA,RC\ML_COS# a&!"a<!* !' a6!&a*# a&!"a<!* !' "0"a'a* DF\8INT. ,! *!" a&%a n $na&  !": *!' "6&!'a* 333 C"%a<= ! '%$a<=  "0"a'a SA,RC\ML_COS_DOC – !*@ 6*&!a a a"%" a na 3?B5 33351 A&!"a<!* a *!"!' !K!aa* n %n:%  !": a"a a ""!a !J!<= a na !"*=  SA,RC\ML_COS n $na& n $na&  !":. 3?454 Na !"*=  SA,RC\ML_COS 3?B5 Na !"*=  "0"a'a SA,RC\ML_COS a"a !"'%%" !*"na" ! "!"!**a" * &an
CONTROLADORIA

231 de 305

1?BB22 A&a" '&%9n:!& a* "an*K!"]n%a* !n"! -%0* ! 'a!"%a&.

P D!!"'%na<= ! a"%Ka n:!& dn% D!!"'%na<= ! a"%Ka '&9n:!& En!""a'!n  !": E*"n !n!""a'!n !": SA,RC\ML_COS

CL U, ,C DC ST MS MI MO M8 MC RE AT AC CC

2!.2.1.1

F89: MUST_SETTLE MUST_MULTI MUST_CLOSE MUST_REERS E MUST_COS

C0 7 I0 7 L7 7 M0 L%%a<= &!0!" ! 'a!"%a%* Aa&%;a<=  &!0!" ! 'a!"%a& M%$a<= ! "!<* DQ6%H"Q% 'a!"%a& D!!"'%na<=Ta"%Ka n:!& dn% D!!"'%na<= ! a"%Ka '&%n:!& Ma!"%a& %n (!!"'%na<= ! a"%Ka '&%n:!&) Ma!"%a& ! *a:a (!!"'%na<= ! a"%Ka '&%n:!&) E*! %n%%a& (!!"'%na<= ! a"%Ka '&%n:!&) Ma!"%a& %n` % ! '!a  (D!!"'Ta".'&%n:!&) R!a"a<= &!0!" ! 'a!"%a& LM aa&%;a<= n*' ! a%%a! T% a%%a! %nH"!** A8C (!!"'Ta"%Ka '&%n:!&) En!""a'!n a'&a<=

D09: 7 0H 8@0-Q@

P\0  P0 0 A   7 7  8 – !$n%" ' !"!na& (a&  '&%9n:!&) a a"%"  a& *!"@ 0!"aa '!n*a0!' ! a%*. E*! "!%'!n Q d%& a"a !%a" 0"an!* '%$a<!* ! "!<. O *%*!'a !J!a a a""%a<= ! **  &!0!" ! 'a!"%a%* ! !'%! ' a%*. A !"%$a<= Q !K!aa *!0n %* X07 7 0@. S- an * %* 'Q* "!*&a' !' ' !*% ! "!< ! &"aa**a  a&" &%'%a"# Q *a:a a '!n*a0!' ! a%*. A !"%$a<=  a&" &%'%a" Q K!%a "an! a a""%a<= ! **  &!0!" ! 'a!"%a%* '&%n:!& *!0n %* 'Q*`

MX07 7 0@ 1` n"&a *!  a& ! * * !*%* '&%n:!& a an%a!  'a!"%a& *"%a a @"%* n:!%* "!*&a !' ' "!<# a %!"0]n%a !"!na& !' "!&a<= a "!<9a"= Q *!"%" a a&" &%'%a". MX07 7 0@ 2` n"&a *!  a& ! * * !*%* ! n:!& dn% ! '&%n:!&  !*! a'&a  'a!"%a& "!*&a !' ' "!<# a %!"0]n%a !"!na& !' "!&a<= a "!<9a"= Q *!"%" a a&" &%'%a".

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W !%aa 'a '!n*a0!' ! !""  ! a%* *- a"a 'a!"%a%* ! !J!!"a'  a&" &%'%a" "an! a !!"'%na<= ! "!< '&%n:!&. O 'Q 1 n= Q *$%!n! " *% *-# 'a !; ! !J%*!' 'a!"%a%* !' ! * !*%* ! n:!& dn% ! '&%n:!& "!&a%a'!n! a&* *! an&a'. S!0n  'Q 1# !**!* 'a!"%a%* *!"%a' n*%!"a* %n""!*# !nan  'Q 2 * a"!*!na ' ""!*. O !J!'& *!0%n! Q :% a an&a<= * !*%* ! n:!& dn% ! '&%n:!&` N !":# ' " aa6a **% ' !*! %n%%a& ! 1 n%a!* ! a"!*!na' !*%* ! DM 5  !": an!"%". O "!<9a"=  " Q ! DM 1. A* "a* 1 n%a!*  " K"a' ";%a* %n!"na'!n! n!*! !":. Na &%*a Qn%a %&%;aa a"a a&# K% *6*%:a# n %n:%  !":# 'a 'aQ"%a9"%'a aa&%aa ' ' "!<9a"= ! 1 DM " 'a 'aQ"%a9"%'a "%aa "!!n!'!n!. E*a 'aQ"%a9"%'a na K% aa&%aa ' ' u"!< *%'&au ! DM 1. S!0n a &%*a Qn%a# *= n!!**@"%a* 5 n%a!* a 'aQ"%a9"%'a an%0a  a 'aQ"%a9"%'a na a"a aa " aa6a. Na* "!n* ! "<= a"a ";%"  "# *= n*'%* n !": ' a& ! 5 n%a!* a 'aQ"%a9"%'a na. Caa 'aQ"%a9"%'a !6% a "!' "!*!%a ' ** ! a!na* DM 1# !' !; * >a6%a%* 1 DM a 'aQ"%a9 "%'a an%0a. Da: "!*& 'a %K!"!n
A   7 7  8 – a&Q'  a&"!* &%'%!* a"a '!n*a0!n* ! a%*# a'6Q' !' *!" !*a6!&!%* a&"!* a"a !'%**= ! '!n*a0!n* ! !"" %'!%n  @&& a a""%a<=  &!0!". " 9 7: 7 Q7 / 9 X7 G@ 7 Q7 0 – !! *!" %nK"'a *! * a&"!* a&&a* !!' *!" 'a"a* !n ' 6a*! "!< *ana" !$n% a"a  !":  @&&   "!<- %n!"n !"%-% a&&a n !": an!"%". T00 800 7  •

NQ@ 87@ – P0 @0 0X @ ( 7 @ @) – an a* a"%a<!* ! "!< '&%9n:!& &"aa**!' * a&"!* &%'%a"!* !$n%* !& *@"%#  *%*!'a !"@ !na" "!;%" a &%*a Qn%a "!a& n*%!"an  n*' !-"%. S!  n*' !-"% K" 'a%"# n= *!"@ K!% n!n>' @&& '&%n:!&. S!  a' n= K" *!&!%na# n= *!"= K!%* * @&&* 'd&%n:!%* !*!* 'a!"%a%*. S'!n! *!"= n*%!"a* * ** !*! n%!&. A* %K!"!n
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C0 C@ @00 ( 7 @ @0)  – *! !*! a' K" *!&!%na#  *%*!'a %"@ "a" a* a* n!<!* ! ' %& "an! a !!"'%na<= ! a"%Ka '&%n:!& a* !nn"! a *%a<= ! !"" ! a&" &%'%a". I* %'&%a ! * 'a!"%a%* n*'%* ! a'6Q' *= 'a!"%a%* ";%* !' ' %& *!"= %0n"a*. O %& Q a&&a ' ' n:!& dn%. S! !*! a' n= K" *!&!%na# !' a* ! !""# * 'a!"%a%* n= *!"= *!a* ! a* a"%a<!* ! * * 'a!"%a%* n!*! %& aa"!!"= ' NÃO ALOCADO.

P9 0 – 000 800 7 

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NQ@ 87@ (00X 7 9 @00) – *! !*! a' K" *!&!%an# *!'"! !  *%*!'a !nn"a" ' "!< n!0a%# !na"@ *a" ' a"%Ka a&!"na%a. A* a&!"na%a* !*%*aa* !& *%*!'a *=` •

Cn*%!"a" *'!n! a* !n"aa* ! n= !*! a'&ac

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S! n= K" *$%!n!#  *%*!'a !na"@ n*%!"a" a a&"%;a<=  !*! %n%%a& a* a an%a! %n%%a& *!a 'a%"  ! ;!".

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Ca* n"@"%#  *%*!'a !na"@ *a"  "!< %n!"n !"%-  !": an!"%" a*  !": an!"%" !*!a !n!""a.

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S! n!n>'a !*a* a&!"na%a* K" *$%!n!# *!"@ *a  "!< *ana"  '!*"! ! 'a!"%a%*.

O *%*!'a %"@ !'%%" 'a '!n*a0!' %nK"'an a& K" K% *a. A* %K!"!n
C0 @ @00 (9 0) –  *%*!'a aa a '!*'a a&!"an%a ! a"a  !"" ! a&" &%'%a" an !nn"a" a *%a<= ! "!< n!0a%.

N8 _  @ (000 800 7 ) •

C0 @ 80 (7_) – *! !*! a' K" 'a"a# an a !!"'%na<= ! a"%Ka '&%n:!& %!"a%a n= K" 6!' *!%a ( %& n= n!"0!)#  *%*!'a %"@ *!**%a'!n! "a" a* n!<!*  %&. Ta* a* n!<!* n' %& *= !Ja'%naa ! a* a!&a* ' an%a!* ! '!n" !* *!"= "aa*. S! n= 6%!" ]J%# a n!<= '  "-J%' hJ ! an%a! (!' !"'* ! !*) *!"= "aa* ! a**%' " %an!. O @&&  !*  hJ ! an%a! ! aa 'a!"%a& Q !K!a %%%n9*!  hJ ! an%a!  %& !& *'a-"%  n*' a&  'a!"%a& '  !*! $na&  'a!"%a&). S!  'a!"%a& K" n*'% !' ' "!** ! "<= nna# *'!n! 'a a"!  n*' ""!*n!n!  !*""a !' !*;= Q %n&: ' hJ ! an%a! n %&. A* a"%a<!* n= %*"%6:a*# aa"!!' ' NÃO ALOCADO.

2!.2.1.2

P RMMMINIT – I@9: Q7 0 7 0@

E*! "0"a'a !*@ "!&a%na '  P 7 7H0 7 Q7  (RMMM,ERI). Fn%na a *!0%n! 'an!%"a` •

!&! !$n!  !": aa&

,"Q'#  "0"a'a n= ! *!" %&%;a a"a !$n%" ' n !": a $na& ! '. Ta'6Q' n= ! *!" !$n% n &0a"  "0"a'a ! %K!"%'!n ! !":*# ! *%' *'!n! !' '&!'!n a !*!. •

"%a  "!0%*" ! n"&!  aa&%;a9.

•

**%6%&%a a "%a<= ! "!0%*"* '!*"! ! 'a!"%a& na "%'!%"a %n%%a&%;a<= ! 'a !'"!*a.

,"Q'# na %n%%a&%;a<= ! 'a !'"!*a# !!9*! "!K!"%"# !' !; !*! "0"a'a# a %&%;a<= a a%%a! IM A08@    709: 7 0. O *@"% ! a'6Q' %&%;a" !*! "0"a'a a"a !%a" %nn*%*]n%a* ! a*# 0!"aa* " !""*  *@"% "an! a !J!<=  "0"a'a ! %K!"% '!n ! !":*#  ! ""!"a' "! @"%* !":* K"a' %0n"a* !' ' *%*!'a ! !*!. An!* ! %&%;a" !*! "0"a'a#  *@"% !! "%'!%"a'!n! !!"'%na" a* a*a* a %nn*%*]n%a ! a*# a"a !" aa&%a" *! !*! "0"a'a !"@ "!*&]9&a*.

A09: C%a# *!  !": %&%;a a"a a %n%%a&%;a<= K" an!"%" a !": aa& n "!0%*" ! n"&! a"a a !'"!*a. I* ! 0!"a" 'a %nn*%*]n%a ! a* !n"! * '%'!n* ! '!"a"%a* ! * *!0'!n*  '!*"! ! 'a!"%a%*. N!*! a*# ! *!" ! a* %nK"'a<!* ! !*! n* *!0'!n* ! '!*"! ! 'a!"%a%* K"a' a"%6:a* a n !": aa& (!" !J!'& *!0%n!).

CONTROLADORIA

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E@ ,!": aa& 2 E*! %n%%a& !' !-*%  n%a! En"aa ! '!"a"%a* 1 n%a!* ,a"a a %n%%a&%;a<= ,!": %&%;a 1 O *!0'!n  '!*"! ! 'a!"%a%* %n%a ! 1 n%a!* !nn"a'9*! !' !-*% n !": 1. D! a" '  '!n ! '%'!n ! '!"a"%a*# K"a' a"!*%a* a !*! !' !-*% 1 n%a!* n !": 2.

C79: •

O *@"% !! %&%;a" !*! "0"a'a *'!n! *! n>!!" " '&! *a* Kn<!*.

•

O &!0!" ! 'a!"%a%* n= ! !*a" a%.

•

,a"a !" !J!a" !*! "0"a'a !' 6a0"n#  *@"% !! !" "%a 'a a"%an! ! *!&!<= a"a  "0"a'a.

SQ7 E*! "0"a'a @ *a:a a ' "&# ! %nK"'a *! a* !'"!*a* K"a' %n%%a&%;aa* ' *!**.

2!.2.1.3

LINA DE NÃO DISTRIBUÍDO

E*@ %*n:!& ' "!&a-"% a"a ana&%*a" a&"!* n= %*"%6:*` "0"a'a` '*BRCOEe"ND  (na 31431) ! !*@ %n&a* a* "0"a'a* _ERIFY_,RICE_DET a !"*= 4?8 (na 324B54) ! SA,RC\M_ERIFY_,RICE_DET a !"*= 4?C (a! 11) Na !&a ! *!&!<= *!&!%na" !n"# !": ! an $*a&. A &%*a0!' 0!"aa a"!*!na ' :n! na "%'!%"a &%n>a a"a *!&!%na" !n"! %K!"!n!* '!a*H%*!* ! aa&%a<=. D!*"%<= a* @"!a* !**!n%a%* a"!*!naa*` L0 a6a%J  a6!#  !*! a'&a# >! "%! &%'%!" an%7 ! a a"! a a"%Ka n= %*"%6:a ! a a* %K!"!na* a;%* ,RICE LIMITER RELEANT LM DOCUMENTS. A%# *= &%*a* * * '!n* ! n"%6:"a' a"a  "%! &%'%!" an%7 (&na ! an%a!) ! a* a"%a<!* ! "!< "!&!an!* a"a  "%! &%'%!" ('&na* ,RICEDIF ! EC+RATEDIF). O* '!n* *= a0"a* !' a!0"%a* ! !n"aa (U) ! "* ! !n"aa* ! n*'* (,). ,"an !' *!" ana&%*aa* a* "an*a<!* "!*n*@%!* !&* a&"!* n= *%"%6:* # n !nan# n!n>'a a&!"a<= !"@ *!" !K!aa a%. En"! !*a @"!a !  a6!  "!&a-"% !9*! !nn"a" a* Qn%* ! **a' *!" *a* a"a *"a" a an@&%*! * **:!%* "6&!'a*.

'REMO"EePRICEeLIMITER  (na3254?)` ,"0"a'a a"a a!" a* an%a!* 0!"!n%a%*  &!0!" ! 'a!"%a%* a"a !&%'%na" a* &%n>a* ! N= %*"%6:. A* &%n>a* ! n= %*"%6:* *= 0!"aa* an a* an%a!*  &!0!" ! ! MM %!"0!'. A* an%a!*  L!0!" !!' *!" aa&%;aa* ' a an%a! aa& ! MM  *%'&!*'!n! ;!"aa*. C ,_MATNR ,_8G\EY ,_8GTAR ,_8ELN

D9: C-%0  'a!"%a& P"!a ! aa&%a<= ^ !n" T% ! aa&%a<= Nd'!"  '!n ! SD

CONTROLADORIA

C ,_,OSNR ,_,S,NR ,_8DAT ,_,O,ER ,_N,O,O ,_C,O,O

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D9: I!'  '!n ! SD E&!'!n ,E, An $*a& ,!": Cn@6%& Na an%a! &%'%! ! "!< (n!/ "%! &%'%!" an%7) Aa&%;a" 8an ! a*

2!.2.1.4 A@9: 7 0  00 0H_ 0 G7 7 0@ ,a"a !  *%*!'a "a! ""!a'!n! n '&%9n:!& a* "an*K!"]n%a* !n"! -%0* Q "!%* "!%"!%na" a* a!0"%a ! ,"!** U8M ('a!"%a& "%0!' na "an*K!"]n%a) ! 8U8M ('a!"%a& !*%n na "an*K!"]n%a) !' U ("an*K!"]n%a ! !*! – "%0!') ! 8U ("an*K!"]n%a ! !*! – !*%n) U ("an*K!"]n%a ! !*! –!*%n). A* a!0"%a* U ! 8U *= '&%9n:!&. O %nn!n%!n! Q ! n= *! n*!0! 'a%* %*%n0%" na &!0!" (C\M3) a* "an*K!"]n%a* !n"! -%0* a* "an*K!"]n%a* !n"! !n"*. EJ!a" a* *!0%n!* a%%a!*` 1. !"%$a"  !*!'a ! aa&%;a<=  'a!"%a&` C*'%;%n0  Cn"&&%n0  Cn"&&%n0 ! C* ! ,"  C@&& ! C** "!a& H &!0!" ! 'a!"%a%*  Aa&%;a<= ! 'a!"%a%* 9q D!$n%" !*!'a ! aa&%;a<=. D"an! a aa&%;a<=  &!0!" ! 'a!"%a&#  *%*!'a &!a a* a* !"a<!* "!&!an!* a"a a aa&%a<= (" !J!'&# !n"aa ! '!"a"%a# !n"aa ! Ka"a# a""%a<= ! 'a "!' ! "<=). E*!* a* *= &!a* !' %K!"!n!* a!0"%a* n &!0!" ! 'a!"%a& *!0n  !*!'a ! aa&%;a<= ! 'a!"%a&. O !K!% ! !*a* !"a<!* ]' *6"!  "!< ! aa&%a<= "an! a a""%a<= ! **  'a!"%a& !!n! a a!0"%a na a& !*a* *= &!aa*. EJ%*!' a* *!0%n!* a!0"%a*` , N U

En"aa* Cn*' O"a* !n"aa*Hn*'*

U'a !n"aa *!'"! !' ' !K!% *6"!  "!< ! aa&%a<=. N a* ! ' n*'#  *@"% ! !!"'%na" *! !*! "; !K!%* a"a  "!< ! aa&%a<=  'a!"%a&` na a!0"%a #tras entradas/ cons#mos !&! "; !K!%# 'a* na a!0"%a cons#mo n=. N *%*!'a *ana"# a* a!0"%a* !*= ! a& K"'a !$n%a* n !*!'a ! aa&%;a<= ! 'a!"%a& ---1 # !  "!< ! aa&%a<= na a""%a<= ! ** ! 'a!"%a&  'a!"%a& ""!*n! a "!< 'Q% n!"a. A SA, "!'!na "a6a&>a" ' a &-0%a ! aa&%;a<= n *%*!'a *ana". A**%'# * !*!* ! 'a!"%a& *!"= aa&%a* n !": n@6%& !n!""a '  "!< 'Q% n!"a. S! !*a &-0%a "!!n>!" * "!%*%*  *@"%# n= *!"@ n!!**@"% "!**a" !*a *!<=. O *%*!'a %&%;a a'a%a'!n!  !*!'a ! aa&%;a<= ! 'a!"%a& ---1.

A077 1. !"%$a" *!  !*!'a ! aa&%;a<= ! 'a!"%a& ---1 ""!*n! a* "!%*%*  *@"%. 2. Ca* *! "!!na "%a" ' n !*!'a ! aa&%;a<= ! 'a!"%a&# *!&!%na" Lo&as entradas. 3. En"a" ' !*!'a ! aa&%;a<= ! 'a!"%a& ! 'a !n'%na<=. O !*!'a ! aa&%;a<= ! 'a!"%a& !! '!
CONTROLADORIA

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4. Ma"a" a !n"aa ! *!&!%na" At#aliar es#ema de at#alia=o de material. 5. S!&!%na" Lo&as entradas ! !K!a" a* *!0%n!* !n"aa*` •

Ca!0"%a ! "!**

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Ca!0"%a

S! a a!0"%a ! "!** K" 'a !n"aa# *!&!%na" a a!0"%a Entradas. A a!0"%a Entradas !J!"! %nh!n%a *6"!  "!<. Na a!0"%a ! "!** P[ (S"%'!n) Q **:!& a%na *!&!%na" a a!0"%a #tras entradas e cons#mos# ! ' a %K!"!n%a" a%* !n"aa* n !*!'a ! aa&%;a<=  'a!"%a&. S! a a!0"%a ! "!** K" ' n*'#  *@"% !"@ !%%" *!  n*' !!"@ !" a&0'a %nh]n%a *6"!  "!<. •

A a!0"%a Cons#mo n= !' nenh#m !K!% *6"!  "!<.

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A a!0"%a #tras entradas/cons#mo !' !K!% *6"!  "!<.

,a"a !*6"%" *! 'a a!0"%a ! "!** "!"!*!na 'a !n"aa  ' n*'# *!& !%na" a* !n"aa* **:!%* a a!0"%a ! "!**. ?. S!  *@"% !*!a" %K!"!n%a" a!0"%a* ! "!** ! *= ' n*'# !!"@ !n"a" ' 0" ! %* ! '%'!n a"a  &!0!" ! 'a!"%a&. I* *- Q @&% a"a n*'* !$n%* ' ! n:!& dn%. ,a"a !*6"%" *! ' n*' Q ! n:!& dn%  '&%n:!&# *!&!%na" a* !n"aa* **:!%* a a!0"%a ! "!**. B. "aa" a* !n"aa*.

O80 9J U' !*!'a ! aa&%;a<= ! 'a!"%a& !! n!"# !& '!n*# a* a!0"%a* ! "!** P[ ! @[. C!"a* a"%6%<!* n= *= n!n%!n!* !' a&0'a* !"a<!*` •

O* Q6%* ! 'a!"%a& *= *!'"! a"%6:*  a!0"%a #tras entradas/cons#mo . A**%'# * Q6%* ! 'a!"%a& *!'"! ]' ' !K!% *6"!  "!< ! aa&%a<=.

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N a* ! !n"aa* n= !*@ "!%*a 'a %K!"!n%a<= " %K!"!n!* 0"* ! %* ! '%'!n. I* a**!0"a ! a* an%a!* ! * a&"!*# ! *! "!K!"!' a !"a<!* "!&a%naa*# *!a' %'!%aa'!n! a"%6:*. A !J!<= Q a a!0"%a ! "!** P[ (S"%'!n)# a!*a" ! %* "!"!*!na" 'a !n"aa# Q **:!& %*%n0%" " 0"* ! %* ! '%'!n.

E8 7 A08@. M0 1 1 1 1 1 1 1 1 1

C0 

&8 T M0 (CC/CF)

C0 D9: 

8l 88 88\ 8F 8\A 8L 8U 8U8M 8U8S

, U U U U U U U U

1 1 1 1

l A 8\ EAU

N N N N

S"%'!n ,!% ,!% (0") ,"<= O"!'  &%!n! S6n"aa<= T"an*K!"]n.!*! T"an*K!"]n.'a!"%a& T"an*K!"]n%a !*! !*!%a& Cn*' I'6%&%;a ,!% (0") Cn*' H"!n* ! '

CONTROLADORIA

E8 7 A08@. M0 1 1 1 1 1 1 1 1

C0  F \ \A L , U U8M U8S

&8 T M0 (CC/CF)

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C0 D9:  N N N N N N N N

n:!& ,"<= C!n" ! * O"!'  &%!n! S6n"aa<= ,"! T"an*K!"]n.!*! T"an*K!"]n.'a!"%a& T"an*K!"]n%a !*! !*!%a&

2. Aa&%;a" a a6!&a C\MLM a"aQ* a "an*a<= SM3% (aa&%;a<= ! %*= ! a6!&a*) %nK"'an "eC]MLM"%1  n a' Ta6!&aH%*= a&!"an a* a!0"%a* ! "!** U8M ! 8U8M a"a '&%9n%!&.

E07  08 %n%a ! a a!0"%a ! "!** "!"!*!na ' a!**. O -%0 *- Q "!&!an! na* a!0"%a* ! "!** '!
A a!0"%a ! *"%'!n S#primento da prod#=o Q ' "!** ! @"%* n:!%* "! **% 'a!"%a%* ! %n ! ! . A%#  -%0 !*Q !$n%.

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A a!0"%a ! n*' Cons#mo ao centro de c#sto Q ' "!** ! ' n:!& "! **% a!na* 'a!"%a%* ! %n.

S80/C8 7H8@0 – %n%a *! a a!0"%a ! "!** Q %*a ' a%*%<=  n*' a n:!& !Ka& a"a a%%a!* n= a"%6:a*. O -%0 *'!n! Q "!&!an! a"a a* a!0"%a 8l ! l. C0  770 7 7 – >a! ' a a& Q a"%6:a a 'a a!0"%a !"* *"%'!n* ! n*'* a"a a a""%a<= ! **  &!0!" ! 'a!"%a%* ! n:!& dn% ! '&%n:!&. A* a!0"%a* ! "!** a"a  *"%'!n *= a* a%%a!* ! n"'a&'!n! &!a' a 'a !n"aa# '# " !J!'&# !%*# "<=# *6n"aa<=# "an*K!"]n%a* ! !*!. A* a%%a!* ! n= !' *!" a"%6:a* a a&!" a!0"%a ! "!** !*!:$a ('# " !J!'&# r"a* !n"aa* ! '!"a"%a*r '  % ! '%'!n 51) a"a  *"%'!n *= a"%6:a* !& *%*!'a  a!0"%a ! "!** 0!"a& rS"%'!nr. A* a!0"%a* ! "!** a"a  n*' *= a* a%%a!* ! n"'a&'!n! &!a' a 'a "!%"aa# '# " !J!'&# "!%"aa* a"a an!J*# "!n* ! "<=# !n"* ! *. A* a%%a!* ! n= !' *!" a"%6:a* a a&!" a!0"%a ! "!** !*!:$a a"a  n*' *= a"%6:a* !& *%*!'a  a!0"%a ! "!** 0!"a& rCn*'r. A a!0"%a ! "!** Q %&%;aa n a0"a'!n ! !"a<!* "!&!an!* a"a a a""%a<= ! **  &!0!" ! 'a!"%a%* ! n:!& dn% ! '&%n:!&. A a!0"%a ! "!** *!"! a"a !!"'%na" a K"'a ' a* !"a<!* "!&!an!* a"a a aa&%a<= !!' %nh!n%a"  "!< ! aa&%a<=  'a!"%a&. A* a!0"%a* ! "!** !*= !$n%a* n *%*!'a. Enn"a'9*! n *'%;%n0 a 'n!n! C@&& ! ** "!a&HL!0!" ! 'a!"%a%*.

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C0 E07 M8@0 S8 M C0    0/C8   P 08 Q@     7H8@0    8l   8ll   88  88\   8\ 88  8F 8\A 8L 8NAG

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2!.2.1.5

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D9:

C0.  77 0 7

S"%'!n Al Ma*a"a'!n (*"%'!n) ,!% , ,!% (0") , S"%'!n '%$a<= ! SME !*! ,"<= S, O"!'  &%!n! SOC S6n"aa<= SS S"%'!n (!n" n= SCNA a%) T"an*K!"]n.!*! STE T"an*K!"]n.'a!"%a& STM T"an*K!"]n%a !*!  TEE !*!%a& Cn*' Cl Ma*a"a'!n (n*') I'6%&%;a CA ,!% (0") C, Cn*' H"!n* ! ' CO1N n:!& ,"<= C, O6! ! * COC C!n" ! * CD O"!'  &%!n! COC S6n"aa<= CS Cn*' (!n" n= a%) CCNA Cn*' (!n" n= a%) CCNA ,"! C, T"an*K!"]n.!*! CTE T"an*K!"]n.'a!"%a& CTM T"an*K!"]n%a !*! CTEE !*!%a&

E0 7 Q7.

N!*a !aa * &an
CONTROLADORIA

2!.2.1.6

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R8@07 7 @8@ 7 80

InK"'a<!* a"!*!naa* n "!*&a  @&&` S ,I ,M ,RD

2!.2.2

Sa* &6a& D!!"'%na<= ! n:!& dn% D!!"'%na<= '&%9n:!& Lan
E009: 7 80 @

A !*a%$a<= "!a& !"'%! %*a&%;a"  a&" a0"!0a a"a aa n:!& ! "<= 'a"an * @&&* ! ** ! 'a!"%a&. O* !&!'!n* ! ** :%* a 009: ! ** ! "<= *=` 'aQ"%a9"%'a# a%%a!* %n!"na* ! !J!"na*# ** %n%"!*  'a!"%a&# !. A !*""a * !&!'!n* ! ** ! "<= Q !$n%a n C*'%;%n0.

N!*! !J!'&# * ** ! "<= *= a"%6:* a %n !&!'!n* ! * ('aQ"%a*9"%'a*# "<= ! '=9!96"a# "<= ! "!a"a<=# "<= ! '@%na# ! ** %n%"!* ! 'a!"%a&). E**a !*""a !"'%! ! * ** * nn* 191# 192# !.# *!a' "an*K!"%* a"a  @&& ! ** ! 'a!"%a& ,91 ' ** ! 'aQ"%a*9"%'a*# ** ! Ka6"%a<=# ** %n%"!*# !.# !' *6*%%<= a* ** ! 'a!"%a&. A 009: ! ** **%6%&%a# !**a K"'a# 'a an@&%*!  a&" a0"!0a !' aa n:!& a "<=. ,!9*! a&!"na" * "!&a-"%*  n:!& *!"%"  @&& ! ** a"a * ! n:!& %nK!"%".

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C'  "!&a-"% ! Q@ 8# Q **:!& !J%6%" * ** ! ""!"a' ' * nn* 19 1# 192# !. a"a  'a!"%a& ,91. O* ** * nn* *6"%na* *= a%%na* a"a '"  a&  n:!& %nK!"%". C'  "!&a-"% ! Q@ H# Q **:!& %*a&%;a" a !J%6%<= a&!"na%a * ** a"a ,91. N!**! "!&a-"%# * ** * nn* 191# 192# !.# *= !J%6%* !'** !' !&!'!n* ! *. O* ** * nn* *= a%%na* a"a '"  a&  n:!& *!"%".

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Ma"a"  !&!'!n ! * ' custos vari:veis 9 *%0n%$a ! *'!n! a a"! a"%@!& ! !!"'%na* ** (' a%%a!* %n!"na*) Q *aa n @&& ! **  %n!n@"%. Ma"a"  !&!'!n ! * ' custos vari:veis e *xos 9 *%0n%$a ! * ** a%* (' * ** ! 'aQ"%a*9"%'a*) *= *a* na aa&%a<= ! !*!. ,!9*! a'6Q' !*!%$a"  *!0%n! a"a aa !&!'!n ! *` S! * ** a"%6:* a"a  !&!'!n ! * *!"= "aa* ' ** ! "<= S! * ** a"%6:* a !&!'!n ! * *!"= %n&:* !' 'a !*"a%$a<= ! ** %n%%a& ('a !*"a%$a<= ! ** a"a 'aQ"%a*9"%'a*). ,!9*! "%a" @&& ! ** a%%*# a"a %n&%" * ** ! K"!! ! *!0" a* 'aQ"%a*9"%'a*. C' a&!"na%a# Q **:!& "%a" @&& ! ** ! '@!"%a9"%'a. S!  !&a ! &" (&"* !n"! a* !'"!*a* ! * !n"* ! &"*) !! *!" aa&%;a 9 E**! -%0 !! *!" !$n% an ' @&& ! ** ! ' 0" ! !'"!*a K" "%a. E' *!0%a# !**a* !$n%<!* *!"= %n&:a* an * a* ! @&& ! ** K"!' "an*K!"%* a"a  "!0%*" '!*"!  'a!"%a&.

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2!.2.3

MR21 - A@09: 7  7 0@

S!  &!0!" ! 'a!"a%* !*%!" a%#  "!< * 'a!"%a%*  %n%a" ! !!"'%na<= ! "!< !*!a *!a ' 3 *'!n! ! *!" a&!"a n %n:%  !": an!* ! a&!" '%'!na<= ! 'a!"%a& ! aK!! "!<. S!  &!0!" n= !*%!" a%#  "!<* * 'a!"%a%* !' *!" a&!"a* a a&!" ''!n. U'a a&!"a<= ! "!< "a 'a "!aa&%a<= 

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'a!"%a* a"a * * n"&!* ! "!<# %n&%n a aa&%a<= ' "!< a"= ! a&"%;a<= ' "!< %n!"n !"%-%. L0:*%a → A'%n%*"a<= ! Ma!"%a%* → Aa&%a<= → A&!"a" "!<  'a!"%a& → M%$a" "!<  'a!"%a&

2!.2.4

C80 0G 00

O a&" a& * ** !-"%* a&&a9*! *!0n a *!0%n! K"'d&a` ** !-"%* a& ^ Q6% ! ** !-"%* l "Q% ! ** !-"%* C** !-"%* "!*&a' * ** &an!a* aaa*  a%%a! "!a&. O Q6% !-"% !' 'a "!' ! "<= "!*&a  a&  Q6% &an!a a "!' %n!!n!n! a a%%a! !  Q6% &an!a a "!' !!n!n! a a%%a! '&%&%a ' a an%a! "!a& a "!'. O "Q% !-"% ! 'a "!' ! "<= "!*&a a"aQ*  "!0%*" ! !n"aa* ! '!"a"%a* n !-*%. D!*a K"'a# a an%a! "!a& K"n!%a Q aa&%aa '  "!< &an!a *!0n n"&! ! "!<. O a&" a& * ** !-"%* "!*&a  a& ! Q6%* !-"%* ! "Q%* !-"%*. O* ** !-"%* *= a&&a* "an! a !!"'%na<= ! !*%* ! aa&%;a* n 6an ! a*. A**%'# 'a a"!*!na<= ! ** !-"%* *- ! *!" !K!aa# a*  *@"% !n>a !J!a a !!"'%na<= ! !*%* a"a !*a !"*= !-"%a. U' "Q% !-"% *- ! *!" a&&a na !!"'%na<= ! !*%*# a* !*!a "!*!n! 'a an%a! "!a& a"a 'a "!'# a"aQ* ! ' "!0%*" ! !n"aa* ! '!"a"%a*. ,a"a a !!"'%na<= ! !*%*# * ** !-"%* *= 'a"a* a* ** a n"&a". O @&& * ** !-"%* Q !!n!n! a !"*= !-"%a *!&!%naa.

2!.3 S0 7 IH9: 7 CO-PC ,a"a n*!0%" !K!a" an@&%*!* *'a"%;aa* n Cn"&&%n0 ! O6! ! C** a"aQ* a "!&a-"%* ' "%&&9/n ! "* Q "!%* !K!a" a&0'a* n$0"a<!*. D!$na * %* ! "!n* ! !!' *!" *'a"%;aa* ! * 0"* ! "* a"a *'a"%;a<= * a* a n:!& ! 0".

2!.3.1

P8 7 P780 (D@@7 P780)

A ,!*%*a ! ,"* Q 'a K!""a'!a a"a a"!*!na<= ! aa&%a<!* %n!"a%a* ! a* n Cn"&&%n0 ! O6!* ! C**. A n"@"% * "* "!&a-"%*  SI ! CO9,C#  "%&&9/n n= '*"a a* &a**!* ! **# Q *%'# a* *'a"%;a* " ' nn ! a"a!":*%a* "!!$n%a*# a%* '# !n"  0" ! "*. A a"%" a &%*a *'a"%;aa# Q **:!& na!0a" aQ >!0a" a n:!& * 6!* %n%%a%*  '!n*. A n$0"a<= *ana"  RH3 nQ' ' nd'!" ! "!&a-"%* ! "%&&/n "!!$n%* 'a* !' *!" !$n%* "!&a-"%* !*!:$*.

2!.3.2

S89:  S@9: 7 O7

a'* Ka&a" *6"!  * ! "!n* ! * 6!n!K:%* ! !&a* "a;!'. A"aQ*  *%*!'a ! &a**%$a<=# Q **:!& *!&!%na" "!n* a"aQ* ! 'a C0Q0#  *!a# ' "%Q"% !& a& * a* *!"= *!&!%na*. ,!9*!# " !J!'&# *!&!%na" a* a* "!n* ! ' !!"'%na 'a!"%a&. Ta'6Q' Q **:!& "0an%;a" a* "n!* !' >%!a"%a* a"a *'a"%;a" * a&"!* !' n:!%* *!"%"!*# a'&an# " !J!'&# a* "!n* ! ' !!"'%na !n". S! a &a**%$a<= !*@ a%a a"a ' !!"'%na % ! "!'# aa na "!' "%aa Q a'a%a'!n! &a**%$aa a-* a "%a<=. I* *%0n%$a ! a* a"a!":*%a* ! &a**%$a<= *=

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243 de 305

"!!n>%a* ! aa&%;aa ' a* %nK"'a<!* a "!' (a%* '#  n'!  *@"% ! a @"!a ! na6%&%a! ! **. A "!' !# "an# *!" *!&!%naa " a&!" 'a !*a* %nK"'a<!*. EJ%*!' %* %* ! a"a!":*%a* a"a &a**%$a<=` a"a!":*%a* ! "!K!"]n%a ! a"a!":*%a* !$n%a* !& *@"%. A* a"a!":*%a* ! "!K!"]n%a *= K"n!%a* !&a SA, ! !' *!" !*&>%a* a a"%" ! 'a &%*a. C""!*n!' a a'*  '!*"! ! "!n*. A* a"a!":*%a* !$n%a* !& *@"% "!%*a' *!" %nK"'aa* 'ana&'!n! na "%a<= a "!'. E*a* a"a!":*%a* !' %'"gn%a "!&a%a ! n"'a&'!n! n= *= n!!**@"%a*. A a!**a" 'a *!&!<= ! "!n*# !"a* a"a!":*%a* (a%* ' !n"  'a!"%a&) *= a"!*!naa* na !'a %n%%a& a"a a *!&!<= a* "!n*. N C*'%;%n0# !' *!" !$n%* "%Q"%* a%%na%* ' a"a!":*%a* a%* ' !n" ! &". A"aQ* * !"$* ! *!&!<= ! *a* !' *!" !*a6!&!%a* "a* &%'%a<!* a"a a *!&!<= ! "!n*. O* !"$* !"'%! &%'%a" a *!&!<= a !"* *a*# a%* ' T!n%a'!n! En!""aa*. ,a"a *'a"%;a" "n!* Q n!!**@"%a a "%a<= ! 'a >%!a"%a * n:!%* n*%*!' ! a"a!":*%a* ! *!"= *aa* !& *%*!'a a"a *!&!%na" ! &a**%$a" a* "!n*. O* a* !"=# *!"%"'!n!# *!" ana&%*a* n *%*!'a ! %nK"'a<= a"a aa n- a >%!"a"%a (6! ! *'a"%;a<=).

2!.3.2.1

S@9:  &9: 7 C0Q0

A *!&!<= ! 0!"a<= ! a"a!":*%a* Q K!%a n C*'%;%n0 Controllin5 →  Controllin5 de C#stos de %rod#to →  Sistema n9o →  Contabilidade de b,eto de C#stos →  p!es para an$lise compacta/sele=o de ordens →  ierar#ia e sele=o de ordens →  Selecionar e 8erar a"a!":*%a*. • a"!*!naa 'a &%*a ! a"a!":*%a* *!n ! a* !"!* a%na n= K"a' 0!"aa* ! a* a;%*  @ K"a' 0!"aa*. O "!** ! 0!"a<= ! a"a!":*%a* "%a 'a &a**! SA,_\\R_CLASS (6!*` 6!* ! CO# % ! &a**! 13). A* a"a!":*%a* ! "!K!"]n%a  ! 6! a"'a;!naa* ! K"'a !n"a&%;aa *= a%%naa* a !*a &a**! ! "na9*! %*n:!& a"a a *!&!<= ! *'a"%;a<= ! "!n*. En"a"= n "!** ! &a**%$a<= a* "!n*  % ! "!' !"'%%" a &a**%$a<=. ,a"a a%a" a a&**%$a<= * %* ! "!n* n C*'%;%n0 *!0%"  a'%n>` Controllin5 →  Controllin5 de C#sto de %rod#to →  Contabilidade de b,etos de C#sto →  Controllin5 de %rod#tos por orden →  C$lc#lo de C#sto %reliminar →  rdem de %rod#=o →  @erifcar tipos de ordens para ordens de  prod#=o ! 'a"a"  ha0 TClassi9ca=oV  na *!<= C0di5o de Controle. A &a**%$a<= *'!n! ! *!" !J!aa *! * a&"!* a* a"a!":*%a* K"!' aa&%;a*. ,"an# a"a %n&%" na* a"a!":*%a* Q "!%* !J!a" a R!aa&%a<= (R!a&&a%n Rn).

T0` S! a* a"a!":*%a* @ K"a' 0!"aa* !' " 'anan!# ! *!" K!%  "an*"! *!n ! a* a"a!":*%a* ! a &a**! SA,_\\R_CLASS *!"= 0!"aa* n 'anan! !*%n. A&!"a<!* *!"%"!* n 'anan! ! "0%'! *= 'a"aa* a"a *!"!' "an*"aa*.

2!.3.2.2

D 8 7 @9: (@0 @)

O !*!'a ! *!&!<= Q *a a"a '6%na" *a* a"a a *!&!<= ! 6!* (" !J!'&` "!n*  !"a<!*). ,! *!" !*!%$a na *!&!<= ! "!n*  na !$n%<= ! 'a >%!"a"%a ! "!n*. O !*!'a Q !*!%a&'!n! d&%& a"a *!&!<= ! 'a 0"an! nd'!" ! 6!* ! a" ' a* '!*'a* n%<!* (" !J!'&# "!n* a"a %'"!**=# a"a &%6!"a<= !' 'a**a# a"a "%a<= ! a&"%;a<= ! "!n*). A* n%<!* ! *!&!<= *= aa&%aa* 9/n ! ' OR "!a&!! a ' AND. D!!' *!" !$n%a a& a *%a<=  e*a*f a *!" *!&!%na` ATIOc INATIO  NEER ATIO. ,"! !*!* ! !"K"'an!# a* n%<!* ! 'a%" &%'%a<= !!' *!" %n*!"%a n %n:% a "$&!.

CONTROLADORIA

2!.3.2.3

244 de 305

D 0@ 7 @9:   @0 7 7

N!*a <= *= !$na* a* !&a* ! *!&!<= ! *!&!<!* a%%na%* a"a a *!&!<= ! "!n* &a**%$aa*. N S%*!'a ! InK"'a<=# a* "!n* !' *!" *!&!%naa* a a"%" a* a"a!":*%a* !$n%a* a"a a &a**%$a<=. A !&a ! *!&!<= !"'%! !!"'%na" a%* a* a"a!":*%a* *!"= K!"!%a* ' "%Q"% ! *!&!<= ! a *!i]n%a !' ! aa"!!"= na !&a. A !$n%<= ! *!&!<!* a%%na%* !"'%! &%'%a" a *!&!<= a%na 'a%*.

2!.3.2.4

D  7 9:

A* "!0"a* ! !J!!<= !!"'%na' an a* "n!*  n-* a >%!"a"%a ! **!' !"a* a"%a<!* *= n!0"%aa*# !"'%%n ana" !"a* "!'* a"a an@&%*!* 'a%* a"aa*. A !!"'%na<= ! *!" K!%a " !"!na&  a&" a6*& %n&aan a 'a n$0"a<= ! ".

2!.3.2.5

C 8 7 7

A !$n%<= ! !*""a a"a "%a<= ! >%!"a"%a ! "!n* !"'%! *'a"%;a" * a&"!* ! aa "!' ! a" ' * "%Q"%* !$n%*. O n:&! a >%!"a"%a n*%*! ! a"a!":*%a* !$n%a* na &a**%$a<=. O *%*!'a *a !*a* a"a!":*%a* a"a *!&!%na" ! *'a"%;a" "!n*. O *%*!'a a&&a ' a& a"a aa a&" ! a"a!":*%a ! aa&%;a * a&"!* a"a ' 6! ! *'a"%;a<=. O* a&"!* ! ' 6! ! *'a"%;a<= " *!" ana&%*a n *%*!'a ! %nK"'a<=. A *'a"%;a<= Q *aa# " !J!'&# a"a a0"a" * ** " !":# " 'a!"%a&  " !n". O* a* ! !' *!" *'a"%;a* *=` C** &an!a*# ** !-"%*# !*%*# GI,# a!0%"a* ! an@&%*! ! "!*&a*# an%a!* ! *a:a ! "!K0. O "%'!%" n:!& a >%!"a"%a Q *!'"! a P"!a ! Cna6%&%a! ! C**. 'a !; ! a >%!"a"%a K% 0!"aa# n= ! 'a%* *!" a&!"aa. A n:!& ! &'! ! a* (Daa *!) !' *!" !$n%* a"g'!"* a"a '!&>"%a ! !"K"'an!` • N.COMP 9 * "!0%*"* ! a%* n= *!"= 0"aa* na *'a"%;a<=. M!&>"a a !"K"'an! na

!J!<= a >%!"a"%a 'a* "!;  !a&>a'!n  "!&a-"%. • S/ORI& 9 * a*  *!"= *'a"%;a* *!' a "%0!' (a%* ' 6! a"!%"). M!&>"a a

!"K"'an! na !J!<= a >%!"a"%a ! na 0!"a<=  "!&a-"% 'a* n= *!"@ **:!& !" a "%0!' n* "!&a-"%*.

2!.3.2.6

C@0 7 77  8 7 7

O* a* a"a a* "!n* na >%!"a"%a ! "!n* *= 'aa* " !":. • O* a&"!* n 6! ! 'aa<= (a& * a&"!* n' n- ! >%!"a"%a# a& '  a& *

a&"!* 'aa* a"aQ*  % ! "!' ,,1) a"a !":* !n" a* aa* ! 'aa<= !*!%$aa* *= "!%n%%a&%;a* ! "!a&&a*. • O* a* n 6! ! 'aa<= a"a !":* K"a a !"*!%a !'"a& !*!%$aa *=

"!%*. I** !%a ! * a* a&&a* n'a 'aa<= an!"%" *!a' !&%'%na* an a* "!n* K"!' "!"0an%;aa*. A %nK"'a<= Q aa&%;aa a"a ' 6! ! 'aa<=. O *%*!'a 0!"a ' 6! ! 'aa<= *!a"a a"a * a&"!* a"a!":*%* ! aa n- a >%!"a"%a ! "!n*. S! *a >%!"a"%a ! "!n* n*%*%" na* a"a!":*%a* @"!a na6%&%a! ! ** ! !n"# " !J!'&#  *%*!'a "%a * *!0%n!* 6!* ! 'aa<=` • C!n" A • C!n" 8 • P"!a ! na6%&%a! ! ** 1# !n" A

CONTROLADORIA

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• P"!a ! na6%&%a! ! ** 1# !n" 8

W **:!& &%'%a" a *!&!<= ! "!n* a"a 'aa<= ! "!n* !&a !*!%$a<= ! ' !"$& ! *!&!<= ! *a* a !$n%" a >%!"a"%a ! "!n*. O !"$& ! *!&!<= ! *a* !"'%! *!&!%na" *'!n! a* "!n* ! ]' ' !!"'%na *a* (a& ' &%6!"aa  n$"'aa)  a"a a* a%* ' !!"'%na *a* n= !*@ !$n%. O* **:!%* *a* a"a a* "!n* ! "<= !*= "!&a%na* a6a%J.

ST LI8 CONF FORN CDEL CA,C MREL DSA MOME NOL

S008 7 0 L%6!"a Cn$"'a F"n!%a C-.!&%'%na<= **:!& a"%a" C@&& "!%* ! ** !K!a Ma"a<= a"a !&%'%na<= D!*%* a"a* M%'!n '!"a"%a !K!a N"'a &%%a<= "!0%*"aa

S! !*!a" 'aa" *'!n! "!n* a""%aa*# " !J!'&# ! &%'%a" a !"*!%a !'"a& ! 'aa<= a* %* d&%'* !":*# '!*' ! 'a "!' *!a !J!aa " a" !":*# * a&"!* (a%* ' ** "!a%*) * %* "%'!%"* !":* a "!' n= *!"= 'aa* ! "an n= !*a"= na >%!"a"%a ! "!n*. S! !*%!" *an *!&!<= ! *a*# !*!%$a" 'a !"*!%a !'"a& ! 'aa<= ! *!a 0"an!  *$%!n! a"a %n&%"   "a; ! 'a "!'. S! n= !*%!" *an *!&!<= ! *a*# Q *$%!n! !*!%$a" 'a !"*!%a !'"a& ! 'aa<= ! %n&% * * !":* a6!"* !' Cna6%&%a! $nan!%"a. ,a"a "!;%" * !'* ! !J!<=# Q **:!& !J!a" a 'aa<= a"a >%!"a"%a* ! "!n* *%'&an!a'!n! !' 'd&%&* *!"%"!*. W **:!& !J!a" a &!a ! a* a"a` • A >%!"a"%a ! "!n* ' ' 

S! !J!a" a !J!<= ! &!a ! a* a"a a >%!"a"%a ! "!' ' ' #  *@"% ! !J%6%" ' "!&a-"% a"a aa n- na >%!"a"%a. • ,a"a 'a >%!"a"%a a"%a&

," !J!'&# *! !*!a" a&&a" * ** a"a a* a* "!n* a"a ' 'a!"%a& !' a"%&a"# Q **:!& !J!a" a &!a ! a* a"a a >%!"a"%a a"%a&. Ta'6Q' Q **:!& !J%6%" ' "!&a-"% a"a * n-* *6"%na*. O *@"% a'6Q' ! !K!a" 'a !J!<= ! !&%'%na<=. E**a !J!<= !&%'%na * * n-* ! 'aa<= na @"!a ! n"&&%n0 ! K"a' "%a* a"aQ* a >%!"a"%a ! "!n*. O *@"% !! *!" %a* a% %* ! !&%'%na" * * a* a >%!"a"%a ! "!n*. ,!' *!" !$n%a* >%!a"%a* a'6Q' a"a "!* ! 6!* ! *. A >%!"a"%a ! 6!* ! ** Q *aa na 'anKa"a "!!%%a ! na 'anKa"a ! "!** a"a &!a" ** "!a%* ( a%* ' %K!"!n
CONTROLADORIA

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2# C80 ABC 2#.1 I0789: A Cna6%&%a! ! C** "!**! ! !'* '!%"  %'a ! 'a !%*= &a& n &" $na& a !'"!*a &>an "%n%a&'!n! n * ! !**a !%*= %n""!#  *!a# '!%n an %n>!%" !**a @"!a ( !%*=) a6*"!  &%6!"a. E**! "!*** *- Q @&% *! a!%a"'* ! a %'"gn%a ! a* a* %*a* n'a "0an%;a<= !*@ %"!a'!n! "!&a%naa ' a !*!*a !"a%na& 0a*a n!&a*. O %a a %a n* !n*%na  *. A Cna6%&%a! ! C** a'6Q' "!**! ! a* !*!*a* %"= a"%a" ""%na&'!n! a a'!n  n*' * "!"* !&* "*#  ! n= Q n!!**a"%a'!n! !"a! %*# ' *%*!'a !' '% a* "!*"%<!* !# " %**# a 'a%"%a * "!"**  *%*!'a !' aa%a! %*n:!& a"a a6*"!" a'!n* ! &'! !H 'an
2#.1.1

P@   C0@77 7 C80

O "6&!'a ' a Cna6%&%a! ! C** Q ! !&a "!**! ! * * "!"** a !'"!*a *= %0a&'!n! %'"an! !# ! *! 'aJ%'%;a"'* a* !$%]n%a* ! a&!" "!"*# !*a"!'* 'aJ%'%;an a !$%]n%a a !'"!*a ' ' . C'a"an 'a !'"!*a ' 'a ""!n!# %;!'* ! !&a nQ' @"%* !&* ("!"**) %n!"!!n!n!* ! *! !*!'!n> !!n! a %n!"a<= !  *%n"n%*' !n"! !**!* !&*. E**a n<= ! *%*!'a "a; 'a %'"an! n*aa<=# a  a!& Kna'!na& a "!*"%<=  *%*!'a. an "a%na'* 'a ""!n!# !&a !6"a"@# 6%a'!n!# n *! !& 'a%* K"a# n' dn% !&. ,"an# a"a a'!na" a "!*%*]n%a a ""!n! "!%*a'* %!n%$a"  *! !& 'a%* K"a ! '!&>"a" *! !*!'!n>. S! a'!na"'* a "!*%*]n%a ! a&!" " !& ! n=  'a%* K"a# n= !*a"!'* a'!nan a "!*%*]n%a a ""!n! ' ' . En=# !'* n&%" !# a"a '!&>"a"  !*!'!n> ! a&!" *%*!'a "!%*a'* %!n%$a" *a "!*"%<=. S! n= *6!"'* n! !*@ a "!*"%<= n= !"!'* a'!na" *! !*!'!n>. D!%* ! %!n%$aa a "!*"%<=# "!%*a'* !%%"  ! Ka;!" a"a '!&>"a"  !*!'!n>  *%*!'a. O * a"%a an "!%*a'* a'!na" a %*n%6%&%a! ! a&0 ! ! n= !'*  *$%!n!. En=# *- a'!na'* * ** na* "!*"%<!*  *%*!'a# n* n* n! "!%*a'* a'!na" a n**a aa%a!. O* ** ! 'a a%%a! !!' a'!na" a!na* an a!&a a%%a! n= %!" 'a%* aa%a! !' !J!**# %* Q# a!na* an a!&a a%%a! K" 'a "!*"%<=  *%*!'a.

2#.1.2

C80 B7  A077 (A00 B7 C0)

O C*!% 6a*!a !' a%%a! Q 'a K!""a'!na ! '!&>"%a ! K"n!! * n%@"% (a dn%a) !"'%%n a* *@"%* Kn%na%* !!"'%na" a* n!!**%a! ! aa a%%a!# "!;%n * 0a** an!* a* a%%a!* a'a%;aa*. A"%6% ** * a%%a!* K"n!!n# a**%'# %nK"'a<!* a"a a "%"%;a<= ! '!&>"%a* ! &n0 "a; ! '!%<!* ! *!** ! " "a;. ,!"'%! ana&%*a" * ** ! aa a%%a! !*6"%n K"'a* ! "!;%" **  '!*' !&%'%na" a%%a!* ! n= a0"!0a' a&" a'!nan a !$%]n%a a "<=. O *!% 6a*!a !' a%%a!* !"'%! 'n%"a" Kn<!*# "* ! "!***. W ' 'Q a%%na& ! n"&! ! a&a<= a"a a Cna6%&%;a<= " C!n" ! C* !  Cn"&! ! C* " ".

ATI"IDADE  –"!**# Kn<=  a"!Ka ! ""! a &n0  !' ! %&%;a "!"** a"a 0!"a" ' "!*&a !*!:$ ("* !H *!"%<*) !J!aa !&* ! '"!0a* a !'"!*a ! *a K!""a'!na*. E'6"a 'a a%%a! **a !" 'a%* ! 'a *a:a# *'!n! 'a !&a* Q !$n%a ' "%n%a&  "%'@"%a. RECURSOS 9 Qn%a*# 'Q*# K!""a'!na*# *%*!'a* ! %nK"'a<=# "!"** $nan!%"* !   n>!%'!n !n&% na *a %&%;a<=.

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PROCESSO (BUSINESS PROCESS) – C'"!!n! ' nn ! a%%a!* "!a&%;aa* na !'"!*a# a**%aa* * %nK"'a<!* ! 'an%&a# %&%;an * "!"** ! a "0an%;a<= a !'"!*a. O* "!*** "!"!*!na' a* a%%a!* ! *! !n"!&aan!*  * " a6*"<=# a$"'a9*! !  !"a!%" 0an> !*@ n A8M (A%%7 8a*! Mana0!'!n). O A8M "!n%;a ! *! !! ana&%*a" a* a%%a!* %*an a *a %'%;a<=# an!* ! *!"!' *!aa* a"aQ* ! *!* %"!%na"!* ! *. ,!"!6!9*! !n= !  n>!%'!n  6*%n!** "!** Q !**!n%a& a"a a "@%a  A8M. E' a&0'a* !'"!*a* a !$n%<= a* a%%a!* a"a  A8CHM a"!  !'"!*a * "!***. DIRECIONADOR DE CUSTO (COST-DRI"ER) D%"!%na" ! * a"a 'a a%%a! "0an%;a%na& Q  Ka" dn% ! 'a%* %nh!n%a ' %n%: a 0a*a" 'a%*  '!n* !' !' 'a a%%a!. O* %n "%n%a%* D%"!%na"!* ! * *=` C'&!J%a!# %na<=# &'!# "!"** ! &a&%;a<=. E' ' "!** "%!na a "an*a<= ' 0"an!* &'!* ! "a6a&> "!!%%# &'! Q  "%n%a& D%"!%na" ! C* %n%an ! !J%*! '% a a"%a6%&%a! n "!**a'!n  "a6a&>. S! a&0' * "* a" %"!%na"!* ! * **% 'a %nh]n%a *%0n%$a%a na 'a%"%a a* a%%a! !J!aa*# !*! "!"!*!na' "n%a! ! *%'&%$a<=  "a6a&> ! "!<=  *. N!*a K"'a#  6!% Q n*!0%" ! a 'a%" a"! * "a6a&> !J!a* **a' !"  &'! ' %"!%na" ! *. A %K!"!naa* !' Kn<= ! !!"'%na* 6!* ! ** ("*# &%!n!*# &%n>a ! n!0-%*# *!0'!n*# !.). U' %"!%na" ! * (*9"%!") Q 'a !*Q%! ! n%a! ! '!%a a"a a %*"%6%<= * **. O %"!%na" ! * (*9"%!") a"a %*"%6%<= * ** ! ' "!** ! !"a<=  C,D ! *!" '%n* ! %&%;a<= a C,U#  &%n>a* ! "!&a-"%* %'"!**a*#  >'!'H>"a * "$**%na%* ! !J!a'  "!**. ,! >a!" a%na ' %"!%na" ! * (*9"%!") ! '6%n! n!"aa'!n! a*  'a%* n%a!* ! '!%a. O %'"an! Q ! *!a !$n%a 'a K"'a *a ! *! %*"%6%"  " a!&! "!**. O* **  "  "!** *= "!"!*!na* !&* ** a%* a'&a* n' !!"'%na !": %%% !& "<=  '!*' !":. A**%'# * "!*** ! n*'!' * "*  "!** ! !"a<=  C,D !!"= !*a" ra0anr ! a" ' * "* ! n*'!'. Na'!n!# !' *!" '%n* ! C,U... O A8C K"n!! %n (5) %* ! %nK"'a<!*` O * a* a%%a!* ! "!*** O * a* a%%a!* ! n= ]' a&" a%%na A* '!%a* ! !*!'!n>  6a*! a a%%a! O * ""! * "* ! *!"%<* O* Ka"!* a*a"!* ! * !' K"'a ! 6!* ! *. U'a %'"an! Kn<=  A8C Q a !$n%<= ! a%* a%%a!* a0"!0a' a&" ! a%* n= a0"!0a'. A%%a!* ! a0"!0a' a&" *= a!&a* !&a* a%*  &%!n! !*@ %** a a0a" ! a* ! n= a0"!0a' a&" *= a!&a* ! 0!"a' !*!*a*# 0!"a' a"a**# a'!na'  * * "*   &%!n! n= !*@ %** a a0a" " !&a*. A %$&a! !*a '!&0%a !*@ na %!n%$a<= a* a%%a!* ! na* '!%<!* ! *!* "!*&a*.

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O"EREAD – "!*&a (6!n*  *!"%<*) ! a%%a!* ! n= a0"!0a' a&" 'a* ! n!!**@"%a*  "0an%;a<=. O* a*** a"a !!"'%na<=  * A8C Q` 1. D!$n%" a* a%%a!* *!a"an9a* !n"! "%'@"%a* ! *!n@"%*. 2. A0"!0a" * ** * a%%a!* ( a* "* ! *!"%<* 0!"a* !&a a%%a!). E*!* ** !' *!" *a&@"%# !*!*a* ' !*%*a# 'a%n@"%# '-!%*# !. E*!* ** *= *a* ' ** 6@*%* a a%%a! (8a*!&%n! a%%7 **). O* ** !' *!" a"%6:* " '!% ! '!n*  K-"'&a*. 3. Ca&&a"  * a& ! aa a%%a!#  *!a# %*"%6%" * ** !&a* a%%a!*. 4. Ca&&a"  * n%@"% %%%n  * a& a !n"aa %n&%n  * a"%6: a a%%a!* *!n@"%a* a"a  &'!  an%a! ! *a:a a* a%%a!* "%'@"%a*. 5. An@&%*! * ** a"a %!n%$a" '!&>"%a **:!%* a* "!***. O A8C# n*%!"a !&a 'a%"%a a* !**a* '  '!&>" *6*% a"a a Cna6%&%a! ! C** "a%%na&# a'6Q' n= n*%!"a a !'"!*a ' ' *%*!'a. eN' *%*!'a ! *!% 6a*!a !' a%%a!#  *  " Q a *'a * ** ! a* a* a%%a!* "!!"%a* a"a ";%" ! !n"!0a"  ".f L0# n= ! "!*&!"  "6&!'a a Ka&a ! n*%*]n%a a %nK"'a<= K"n!%a. O* %"!%na"!* ! **  A8C *= '!%a* ! !$%]n%a* &a%*# !&!* !*= !*%'&an * a'%n%*"a"!* a %'%;a"!' aa !& a ""!n! (aa a%%a!)# %;!n ! %** * &!a"@ >@ 'a %'%;a<=  *%*!'a. Na !"a!#  A8C !na 'aJ%'%;a" a !$%]n%a ! a a%%a!#  ! !"a'!n! n= ! n"%6%" a"a  6' !*!'!n>  *%*!'a. A Cna6%&%a! ! C** "a%%na& !"! "!&!gn%a "! a&a ** a* "*. C' %**#  A8C a'6Q' !"! "!&!gn%a. Ma"  *!% "a%%na& a"a  A8C Q ' e..."!a""ana" a* a!%"a*  T%an%.f W "   ! %'* a% ! &"a &a**%$ a Cna6%&%a! ! C**# ! n!&a !*@ %n&:  A8C (! a&!" "a '!&0%a ! *! 6a*!%! n '!*' a"a%0'a)# ' %n%'%0 nd'!" 1 a "%%a!.

2#.2 ": D@0 2#.2.1

I0789:

A%%798a*! C*%n0 (CO9OM9A8C) %* "!n%&! /%> Cna6%&%a! ! C!n" ! C* (CO9OM9 CCA) >"0> >! !&a !"*%n# />%> an 6! a**%0n! 6*%n!** "an*a%n*. G%> >%* a**%0n'!n 7 an n"& />%> "an*a%n* K"' >! "!!"!n! !"*%n a"! 6"0> !" %n >! !&a !"*%n# a* /!&& a* />%> "an*a%n* a"! a""%!  >!"!. IK 7 *!&! >! "an*a%n*  6! "an*K!""! (K" &an an aa&) K"' >! "!K!"!n! !"*%n# >! ""!*n%n0 aa /%&& 6! a!n K"' >!"!# an n K"' >! !& a !"*%n. T>%* '!an* >a >! "an*a%n* ann 6! a""%!  %n >! !&a !"*%n. ,"%'a"7 aa& ** a"! a&/a7* a!n K"' >! "!K!"!n! !"*%n.

2#.2.2

B8 0 00

2#.2.2.1

P 0b

•

P"!a ! Cna6%&%a! ! C** "!&!an *%n0* K"' >!" RH3 S7*!' 'n!n* (COIN)

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•  T"an*K!" *%n0* K ** an CO &%n! %!'*

(R\U1# R\U2# R\U3# R\,8# R\I8) •

,&ann%n0 a%%79!!n!n an a%%79%n!!n!n ** (R\,1#R\,?#R\,#R\,)

2#.2.2.2

S7 0b

•

D%*"%6%n` * !&!'!n a""%a! a&&a%n K "%'a"7 ** (R\,# R\I)

•

A"a& a&&a%n` an%n0 K" 6a*!a !' ** ** (\AI# \A,)

•

A**!**'!n K * !n!"*` a&&a%n K "%'a"7 an *!na"7 * !n!" ** (R\IU# R\,U)

•

,"!** a**!**'!n` a&&a%n K "%'a"7 an *!na"7 "!** ** (C,,A# C,,,)

•

A%%7 a&&a%n`

•

•

A%%7 &ann%n0 (R\,2)

•

D%"! an %n%"! a%%7 a&&a%n (R\L # R\,L# R\IL)

•

,&ann%n0 a%%79!!n!n an a%%79%n!!n!n a%%7 %n* (R\,B# R\,3)

•

Nn9a&&aa6&! a%%%!* (R\N)

•

S&%%n0 (\S,1# \S,2# \SI1# \SI2)

•

,"%! a&&a%n (\SII)

•

S!na"7 "!" * &ann%n0 (R\,G# ,\,)

O"!" an "! *!&!'!n •

•

S!&!'!n  "$a6%&%7 ana&7*%* •

2#.2.2.3 •

S!&!'!n K "!"* an "!* (\OAO# \OA,) A**!**'!n K * !n!"  "$ (\S,A)

S000@  8b

En"7 K *a%*%a& !7 $0"!* (&an# aa&) (R\,4# R\S)

2#.2.3

R70

D!  >! %n!"na& !!n!n%!* K 'an7 K >! 6*%n!** 'ana0!'!n "an*a%n*# SA, "!''!n* "an*K!""%n0 >! K&&/%n0 "an*a%n* K"' >! "!K!"!n! !"*%n`

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,&an Aa& ,"%'a"7 **   A"a& a&&a%n    T>%* *!&!%n 0a"an!!* >a a&& "!K!"!n! !"*%n "%'a"7 ** a"! "an*K!""!  >! !&a !"*%n. I >!n 6!'!* **%6&!  a&&a! >!*! **  6*%n!** "!**!* *%n0 a a"a&&!& a&&a%n K" "!n%&%a%n.

2#.3 A0 (E0) D!$n! 'a @"!a ! a!** a"a *%*!'a* ! %nK"'a<=# %n!"na  !J!"na# a"a ' a '!& ! "!** n C*!% A8C. CnQ' *'!n! a* Kn<!* d!%* n n!J *!&!%na. U' T@0 7 P Q 'a K!""a'!na ! a&a<= ! ** ! "!*** A8C *aa# n &an!a'!n# a"a "!&a%na"  CO9OM9A8C '  CO9,C !# n* &an A8C. O a'6%!n! ! ' '!& !$n! a* %nK"'a<!* %*n:!%* !n"! ! K" a  RH3. O *%*!'a **% a'6%!n!* a"!* a"a "!n* ! "<=# "n *>!&! >!a!"* (!*a%a na !"*= 4.?)# "!n* ! !na* ! "an*K!"]n%a* ! 'a!"%a%* &an!aa* ! ,,. Caa a'6%!n! ! *!" @"%* *69a'6%!n!* "!&a%na*. U' *69a'6%!n! ! *!" a'a""a a 'a%* ! ' a'6%!n!. S!'"! ! **:!&# Q "!'!na ! *! *! * *69a'6%!n!* a"!* ! **!' a* Kn<!* !*an 6!' Ka&%;a !# "an# !n 'an!n<= 'a%* K@%&. 1 2 3 4 5 ? B   1 S8, SO,

1 1 1 2 1 3 1 4 1

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8a*%a'!n! * %*  a* <!* ! !"%a<!*#  *!a# * %* a*** a !*"aQ0%a ! !"%a<=# *= a"` a6&! &9# $Ja*# "!9!$n%a* ! a* !$n%a* !& *@"%*. A* $Ja* ! a* "!9!$n%a* *= K"n!%a* !&a SA,. A* "a* a* *= !$n%a* !& *@"%. E*!* %* n= !' '%*"a*. A**%'# *!# " !J!'&# a"a a !!"'%na<= ! 'a a"a!":*%a '# " !J!'&# Un%a! E*"aQ0%a ! N!0-%*# K" "!%* 6!" %nK"'a<!* ! %* a'* ! a6!&a*  RH3 (a a!0"%a  " !  -%0 a %nd*"%a ! &%!n!)# Q "!%* "%'!%" "%a" a* a"a!":*%a*# 'a a"a aa ' * a'* !# *!"%"'!n!# 'a !"%a<=  % a6&! & ! a"%6a * a&"!* !*!* a'* a"a a* a"a!":*%a*. ,"an# !n" ! 'a R!0"a ! D!"%a<=# a "%0!' * a'* Kn!* !"@ ! *!"# n!!**a"%a'!n!# a"a!":*%a* !$n%a* !' CO9,A. ,!"!6!9*!# "an# ! a&0'a* a"a!":*%a* "!%*a"= *!" !$n%a* a!na* a"a 0!"a<= ! "a* a"a!":*%a*. ," %*# a Kn%na&%a! ! *! !" !$n%" ! n= *! !*!a 0!"a" *!0'!n* a"a a&0'a* a"a!":*%a* Q 6a*an! d%& a"a '!&>"%a ! !"K"'an!  CO9,A. 8a*%a'!n!# a* %nK"'a<!* a"a 0!"a<= * a&"!* a* a"a!":*%a* *= !J"a:a* a* a6!&a* ! &%!n! ! ". ,a"a !J"a%" a* ! "a* a6!&a*# Q "!%* *a"  n!% ! Daa E&!'!n*  A8A,. A"aQ* a !n>an!'!n (*!" !J%) Q **:!& >!0a" a !*a6!&!%'!n ! a&!" "!0"a ! !"%a<=.

3%.3.2

"@80

a&"%;a<= Q 'a Kn<= %*n:!& !' CO9,A 6a*!a !' ** a"a '&!'!na" %nK"'a<!* K"n!%a* %"!a'!n! !&a* "an*a<!*. E*a* %nK"'a<!* a%%na%* !' *!" !*%'aa*# a&&aa*  !J"a:a* ! 'a Kn! %K!"!n! (" !J!'&# %nK"'a<!* !a&>aa* ! * ! "). E*a* %nK"'a<!* *!"= a"'a;!naa* !' a'* ! a&"!* (a&! $!&*). O "%'!%" a**a a"a *! !K!a" 'a a&"%;a<= Q !$n%" a& a !*"aQ0%a ! a&"%;a<= !!"@ *!" *aa. ,!' *!" !$n%a* %!"*a* !*"aQ0%a* !!n!n  n !' ! *! !*!a !J!a" a a&"%;a<= (n &an%* 6!' ' a K"'a ! a *!i]n%a ! "!!n>%'!n !*!* a'* ! a&"!*. Caa E*"aQ0%a ! a&"%;a<= "!!6! ' -%0 ! 'a !*"%<=. A* %nK"'a<!* !' *!" !J"a:a* an  'n!n! ! C*!% ! ,"# ! Cn%%%n T!>n%! ("!%'!n* ! !!"'%na<= ! "!<* !' SD ! C*%n0 S>!! !' CO9,A)  '!*' ! C*'!" EJ%** !!n!n * 'Q* !$n%* !' aa 'a a* &%n>a* a *a !*"aQ0%a. O* &ana' an%a!* &an!aa* "!&a%naa* !"'%%n a&&a" a'a%a'!n! "!!%a* "!aa* ! ** ! !na*. A a&"%;a<= ! *!" !$n%a a"a *!" "!a&9%'! ( !J!aa n "%'!%" &ana* a E*"aQ0%a ! a&"%;a<= nQ'  ' !*!'a ! @&& ! **# 'a !*%'a%a ! * ! "  *a *!" !J%. O 6!% ! *!" *a" ' !*!'a ! @&& ! ** Q an!%a" * @&&* ! *. ,a"a aa &%n>a !!' *!" %nK"'a*` •

S8 – *!i!n%a& n'Q"% a"a !!"'%na<= a "!' ! !J!<=. O* a'* ! a&"!* a&"%;a* !' ' a**# !"= *!" *a* n* a*** *!0%n!*. U'a !; ! ' a' K% a&"%;a# n= !"@ 'a%* !" *! a&" a&!"a !' "* a*** !J! a"aQ* ! *!" !J% ! CO9,A. S! K" n$0"aa a "an*K!"]n%a ! ' Cn%%n T7!* ! SD a"a CO9,A !

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K"!' a"%6:* %!"** n%%n 7!* a"a ' '!*' a' ! a&"#  *%*!'a %"@ *'a" * a&"!* !*! n%%n 7!*. O '!*' ""! ' n%%n 7! "%n* ! %K!"!n!* "!%'!n* ! "!%$a<=#. ("%%n0 "!"!*). •

A@0 ID – ,a"a *!% ! "  *!" !J%.# n= "!!n>!" !*! a'. ,a"a !*!'a ! @&& ! **# !!"'%na" *a "%0!'` ,A (\E)  SD (). L!'6"a" ! ' !*!'a ! @&& ! ** ! SD *'!n! ! *!" *aa n &an!a'!n.

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C0 S0 N

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P780 C0 00

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;800 @7 – n'!  a' ! n!"@ a an%a! a *!" n*%!"aa n *!%  ". O a' A8SM (*a&!* an%7) Q ' a' an%a% a P"!a ! R!*&a* S1. O a' an%a% ! CO9,A a *!" a% %nK"'a !! !*a" a**%a a ' a' an%a% ! SD. U' nd'!" ! a'* an%a%* *= !$n%* n *%*!'a ! Ka"a'!n ! SD ! Q n! Q K!%a a a**%a<=. E*! a' *'!n! *!"@ %nK"'a a"a !*%'a%a* ! *.

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U 0 – !$n!  n'! a *!" !J% a* !*a &%n>a ""!*n!" a 'a *!" !J%.

3%.3.2.1 3%.3.2.1 "@9: @9:  87 87  7 79J 9J Q Q  7 7 CO-P CO-PA A (C7 (C70 0 T8  C0 S0) A* Qn%a* ! n%<!* !' ,A !"'%! a&&a" a&"!* $:%* n!!**@"%* a"a an@&%*! ! 'a"0!n* ! n"%6%<= ! n= *= n>!%* n ''!n  &an!! ! a**%a" a n%%n 7! a ' a' ! a&".

CONDITION TABLES A* Cn%%n Ta6&!* Ta6&!* *= a* a6!&a* 0!"aa* !' CO9,A C O9,A a"a 0a"a" * n%%n "!"*. Caa Cn%%n R!"* **% 'a >a! ! n*%*! ! 'a '6%na<= ! a&"!* a* a"a!":*%a*. Caa a6!&a "!"!*!na# a**%'# 'a '6%na<= ! a"a!":*%a* %K!"!n!* ! !"= *!" *aa* !' a%*!" n%<!*. A**%'# aa a6!&a# ""!*n! a 'a a* a&!"na%a* **:!%* !$n%a* a"a a !!"'%na<=  a&" a *!" a"%6: a ' a' ! a&" ! ,A. O8S` E*a a6!&a "!%*a *!" 'a T"an*a"!n a6&! (eTf). ," !J!'&# ! *!" "%aa 'a a6!&a ! n!n>a ' >a! ! a!**# a* a"a!":*%a* " ! &%!n! ! *!"= Ka"!* !!"'%nan!* ! ' !*n# " !J!'&# a *!" a"%6: a ' a' ! a&". A0"a# *!  Ka" !!"'%nan!  !"!na& K"  0" ! 'a!"%a&# !!"@ *!" "%aa 'a a6!&a !n  0" ! 'a!"%a& ' >a!. A0"a# *!# a"a a&0n* 'a!"%a%* !*!%$a'!n!  "%Q"% a"a a !!"'%na<= ! !"!na& n= K" 'a%*  0" ! 'a!"%a& ! *%'#  "-"% 'a!"%a&# *!"@ "!%* "%a" 'a "a a6!&a !n  -%0  'a!"%a& ' >a!. ,*!"%"'!n!# !*a* a6!&a* *!"= "!&a%naa* !' 'a *!i]n%a ! a!** ! %"@ !$n%" !' ! a6!&a  *%*!'a !! "%'!%" ""a" * "!0%*"* ! a!n!' a 'a n%<= !*!:$a# !' *!0%a# a& a "-J%'a a6!&a# ! a**%' " %an!. N n** !J!'&# a "%'!%"a a6!&a !! *!" a  0" ! 'a!"%a& ! !%* a ! 'a!"%a&. A**%'# "%'!%"  *%*!'a %"@ !"%$a"  !"!na& ! a" '  0" ! 'a!"%a&. E' *!0%a# %"@ !"%$a" *! na "-J%'a a6!&a# !J%*! a'6Q' ' "!0%*" ! a!na !&a '!*'a n%<=. S! !nn"a"# a**'!  n a&". a&". S! n= !nn"a"# ! nn"a"#

CONTROLADORIA

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!"'an!!"@ '  a&" an!"%". A**%'# na *!0na a6!&a# *'!n! !*a"= aa*"a* * 'a!"%a%* a"a * a%* * !"!na%* ! !*n n= a!na'  n%<= 0!"a& !$n%a. O6*!"! !# !&a "-"%a &-0%a# a *!i]n%a a* a6!&a* na A!** S!!n! *!"@  'a%* 0!nQ"% a"a  'a%* !a&>a. D!n" a A!** S!!n!# a'6Q'# ! *!" *&%%a !  *%*!'a %n!""'a a !*%*a !' ' !!"'%naa a6!&a a *!i]n%a *! !nn"a" ' a&" @&%. E*a <= Q 6a*an! %n!"!**an!# " !J!'&# an *! !*!a !*a%a" 'a n%<= !*!:$a an!"%"'!n! *aa. S!# " !J!'&# a* "!*"%<!*  @&&  !"!na& " 'a!"%a& " !*a%aa# 6a*a *!&!%na" a n%<= ! !J&*% a"a a a6!&a ! 0"* !  *%*!'a n= %"@ 'a%* a!**a" a a6!&a ! 'a!"%a%* *!'"! ! !nn"a" ' !"!na& a"%6: a 0" ! 'a!"%a&. Ta'6Q' Ta'6Q' ! *!" " !*!* ! !"K"'an!. S! * "!0%*"* K"!' aa*"a* ! K"'a ! *!'"! ! K" !nn"a ' "!0%*" @&% na a6!&a 'a%* 0!nQ"%a n= !J%*%"@ ' "!0%*" @&% na a6!&a 'a%* !a&>aa# !' 'a"a" a <= ! !J&*% a"a %n!""'!"  "!**a'!n an!*  $na&.

ACCESS SE;UENCE U'a *!i]n%a ! a!** naa 'a%* Q ! ' %"!-"% n!n a* a6!&a* na* a%*  *%*!'a !!"@ ""a" " "!0%*"* @&%* ! a!na'  n%%n 7!. 7!. ,a"a aa a6!&a# !! *!" !$n%* * a'* !*!%$an#  n'!  a' n n%%n "!"# a a6!&a %n!"na n! a %nK"'a<= *!"@ !J"a:a#  n'!  a' !*a a6!&a a *!" a**%a a a'  "!0%*"# a !*"%<=  a'. O%na&'!n!# ! *!" !$n% ' a&" n*an! a"a !*! a'  %nQ* ! ' a' ! a6!&a. A n%%n 7! %* a !7 *! >a !$n!* >! a"%6!* K a n%%n an %!n%K7 >! n%%n %n >! *7*!'. Y Y an *! n%%n 7!*  a&&a! !J!! ** " *a&!* * a&!* !%n*. F" !Ja'&!# 7 an !$n! n%%n*  "!a! !J!! ** a* a !"!na0! K >! *a&!* "!!n! " 6a*! n >! an%7 *&. In a%%n# 7 an !$n! "%! n%%n*  !!"'%n! >! *ana" "%! K >! " *&. An 7 an !$n! 6a*! n%%n*  $n " a&&a! a&!*  6! *! a* a 6a*%* K" a&&a%n0 >!" n%%n* %n a *%n0 *>!!. CONDITION T*PE O* n%%n 7!* ""!*n!' a ' % ! "%Q"% a"a *! 6!" ' !!"'%na a&" ! *!"%"'!n! *!"@ a"%6: a ' a' ! a&" !' CO9,A 6a*!a !' **. O *!a# ""!*n! a "!%'!n a *!" aa a"a !nn"a" ' !!"'%na a&" a"a "!!n>%'!n ! ' a' ! a&". ,a"a aa n%%n 7! !! *!" !$n%* * *!0%n!* a"%6*` a!0"%a# % ! @&&# &a**! ! !*a&a. A&Q' %*# !9*! !$n%" *! a n%%n 7! ! *!" a&!"aa "an! 'a an@&%*! ! n%<= ! a%* * a'* !' *!" a&!"a*` 'nan!H!"!na&# a&"# % ! @&&  n!"*= ! an%a!). W **:!& a'6Q' !"'%%" !  *@"% !&%'%n! 'a n%%n 7!.  T*  T* * %* ! n%<= n= a**%a* * a!0"%a* \# # S# T ! E !!"=# n!!**a"%a'!n!# *!" a**%a* a 'a A!** S!!n! a"a ! *!a **:!& 0!"a" * n%%n "!"* a"a !*a n%%n 7!. •

Cn%%n a!0"7 – 80 7 70 0 7 7  0X 77> >  @>   79: X 8 @  8 8 9. A 0 7Q  CO-PA :b E  \ S  T rr

Ca*> Ca*> %* %* n n – !* !*n n  $na $nan n!% !%"" T"an* "an*K!" K!" "% "%! ! – "! "!< < ! ! "an "an*K *K!" !"]n ]n% %a a 8a*! 8a*! a& a&! ! !J& !J& %n %n0 0 aJ aJ – a&" a&" 6a* 6a*! ! *!' %' %'* * ** Sa Sana" na"  * * – * *  a"= a"=  M%n0 a!"a0! * – * 'Q%a '-!& (n n n%% %%n n a!0 a!0"7) "7)`` K" n n%% %%n* n* >a >a  n n $ %n %n an7 K >! a6! a!0"%!*# *> a* *">a"0!* an !%n*

CONTROLADORIA

256 de 305

,a"a a* n%<!* a a!0"%a  ("!< ! "an*K!"]n%a)  *%*!'a %"@ n*%!"a"   "!< a"=  a 'Q%a '-!& !!n!n  ha0 n aa*" ! 'a!"%a%* n%%n &a** 8. ,a"a a a!0"%a S ("!< a"=)   ('Q%a '-!&)#  *%*!'a a**'%"@  "!< *ana" *ana"  a 'Q%a '-!&# %n!!n!n!'!n!  0@ 7 9  'a!"%a&. N!n>'a *!i]n%a ! a!** Q n!!**@"%a a"a !*a* a!0"%a* (# S ! T). A* n%%n 7!* a a!0"%a E (!*n $nan!%") !"'%! !*a6!&!!" "%Q"%* a"a a !!"'%na<=  !"!na& a  7 0  aa*" ! &%!n!*. I* *%0n%$a !# !*a a!0"%a *- !"@ *!n% *! a >a! ! a0a'!n !*%!" !$n%a n aa*" ! &%!n!*. •

Ca&&a%n 7! – O % ! @&& !!"'%na '  a&" *!"@ a&&a a"a a n%<= !' *!" ' !"!na& (A)# ' 'nan! $J (8) (a& ' ' "!<)  !!n!n!* a an%a! (C).

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Cn%%n &a** – A* &a**!* !$n%a* *=` "!<  !"!na%* a *!"!' a&%a* (a 'a%"  a '!n" – %*n*  a"Q*%'*)

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Sa&! 6a*%* – 70  H 7 009: 7 0 7 79:b  7  8077 (C) 8  @ (B)

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Cn%%n "!" 'a%n!nan! Na 'an!n<= * n%%n "!"* ! *!" !$n%* *!  *%*!'a !! !"%$a" a* *a&! "a!*#  *!a# ! *!" !!"'%na *! a* *a&!* !!' *!" !$n%a* ! K"'a a*!n!n!  !*!n!n!.

COSTIN& SEET U'a C*%n0 S>!! !*a6!&!! 'a *!i]n%a ! n%<!* (n%%n 7!*) *aa* a"a a&&a" * a&"!* !*!"a*#  *!a# !*a6!&!! ' %n!"9"!&a%na'!n !n"! a* n%<!*. S= %&%;aa*# a"%&a"'!n!# a"a !!"'%na"  @8 a *!"!' *a* n* @&&* ! 'a"# @&& ! *6a%*. S!0!  '!*' n!% * !*!'a* ! @&& ! ** *a* n* !'a%* 'n!n!* ! CO *!n !# a0"a# a %nQ* ! "a6a&>a" ' &a**! ! **# ' an!%a n CCA " !J!'&# "a6a&>a9*! ' n%%n 7!*. EJ!'& ! 'a C*%n0 S>!! S0

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3%.3.2 3%.3.2.2 .2 "@ @9 9: : 0 0X X 7 0 0 0 0  7 @ @8@ 8@ 7 7 80 80 – C0 ] W **:!& !J"a%" %nK"'a<!* a* !*%'a%a* ! ** ! ," C* ,&ann%n0 (K!""a'!na *aa a"a &an!a'!n ! COM – * K 0* 'anKa"! – * "*). ,!' *!" *aa*# %n&*%!# !*%'a%a* *!' !*""a an%a%a. an%a%a. A* !*%'a%a*  &an!a'!n !' *!" *aa* an a"a &an!a'!n an a"a &an
CONTROLADORIA

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,a"a %* *= *aa* a* C0 ] ! ""!*n! a ' nn ! a"g'!"* ! a!** *a a"a !!"'%na" a& a !*%'a%a ! ** ( *!a# a& a *%n0 a"%an) *!"@ *aa a"a a&"%;a<=. A !!"'%na<= a C*%n0 \!7 a *!" *aa %"@ !!n!"  ''!n !' !  '!n K" a&"%;a !' CO9,A C O9,A (n ! a&"%;a<= , 1^"!a&c 2^"!a&"%;a<= !"%-%ac 3^&an!a'!n 'ana&c 4^&an!a'!n a'@%)#  % ! "!0%*"#  " !n%#  % ! 'a!"%a&  a&!" "a a"a!":*%a a P"!a ! R!*&a. U'a *%n0 !7 ! *!" a**%aa a ' % ! 'a!"%a&# a ' 'a!"%a&  a 'a '6%na<= ! a"a!":*%a* (a a"%" a !"*= 4.A) !# na"a&'!n!# !n>a' a&0'a "!&a<= '  ". A* !*%'a%a* ! ** a *!"!' *aa* !' *!" a a"=# a a"= '%$aa# a !*%'a%a ! ** ""!n!# !. Na"a&'!n!# a *%n0 !7 !$n%a a"a 'a!"%a& !&a !"@ "%"%a! *6"! a !$n%<=  % ! 'a!"%a& !# " *a !;# !"@ "%"%a! *6"! a !$n%<= a"a a '6%na<= ! a"a!":*%a*. A a**%a<= a *%n0 !7 ' 'a '6%na<= ! a"a!":*%a* Q 'a K!""a'!na 6a*an! h!J:!&. ,!' *!" !$n%a* aQ 3 a"a!":*%a* ' "%0!' (" !J!'&# !n"# 0" ! "# !.) A**%'# !9*! 6!" ' COM a"a aa 'a a* !n"* a !'"!*a# !*!%a&'!n! d%& an *! "a6a&>a ' !na* " %K!"!n!* !n"*. A C*%n0 !7 n*%*! na '6%na<= * *!0%n!* a"g'!"*` •

F@ 7 E00 7 80  7 7 7 7 0H_ – *! K" *!&!%na#  *%*!'a %"@ "a;!" a !*%'a%a "!&%'%na" ! ** ! aa ' * %!n* a "!' ! !na* a"a ,A. ,A. A "!' ! !na* !  %!' a "!' ! !na* Q !!"'%na !& &%n! %!' ! ,A. ,A. S! !*! a' K" *!&!%na# * a'* a"%an! ! @&& ! **# !"*= ! *!%# ** a%%na%*# aa  *!%# !":Han ! !"% %n%a" n= !!' *!" *!&!%na* @ !  *%*!'a n= n!!**%a"@ !*a* %nK"'a<!* a"a a !!"'%na<= a !*%'a%a ! **.

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"0 7 @8@ 7 80 (C0 "0) – a"%an! ! K% *aa  @&& a !*%'a%a ! **

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C0 " – !"*= a !*%'a%a ! **

F@ TH_ 7 C80 7 – *! *!&!%na#  *%*!'a %"@ "an*K!"%" *'!n! * ** a%%na%* 'ana&'!n! %nK"'a* !' CO9,C. Na 'a%" a"! * a**# * ** a%%na%* *= "%a* ' 'a "!K!"]n%a a 'a !*%'a%a ! ** a&&aa a'a%a'!n!. S! n= K" *!&!%na#  *%*!'a "an*K!"%" a"a ,A  *'a-"% * ** a%%na%* ! * ** a&&a* na !*%'a%a ! ** a'@%a. Na !$n%<= a *%n0 !7# ! *!" %nK"'aa  a aa ! *!%  ' !":  ' !"% %n%a" a"a *!&!%na" a * !*%'a!`

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C0 D0 – !$n! a aa.

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A/Q7 – !$n! ' !":Han. O *%*!'a n*%!"a  "%'!%" %a  !":.

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PQ7 7 @V0 – a a&!"na%a* a"a !*! a' *=` 

F" "! ! *an *ana" a"  * * !*%' !*%'a a! !

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C"" C""!n !n *a *an na" a"  * * !*%' !*%'a a! !

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,a* a* *an *ana a" " * * !*% !*%'a 'a! !

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San Sana a" " * * !*%' !*%'a a! ! a&% a&% n * *% %n0 n0 a!

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San Sana a" " * * !*%' !*%'a a! ! a&% a&% n >! >! a a! ! K 0* %**!

S! K" !$n% #1  2#  *%*!'a n*%!"a  "%'!%" %a  !": a"a  a& 'a !*%'a%a ! ** a"= K"a# ""!n!  a**aa# K% !K!aa !!n!n a* %nK"'a<!*  aa*" ! 'a!"%a%*. S! K" %nK"'a 3  4#  *%*!'a n*%!"aa a aa  &an
CONTROLADORIA

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aa ! !n"!0a a '!"a"%a %n!!n!n!'!n! a aa ! a"'a;!na'!n  aa*" ! 'a!"%a%*. •

F@ 7 TH_ 7 8 7 @0 8@ – *! K" *!&!%na#  *%*!'a "an*K!"!  !*!'a ! !&!'!n* ! &!'!n* aJ%&%a". E' ," ," C* ,&ann%n0# !J%*!' %* %* !*!'a ! !&!'!n*`  !*!'a ! !&!'!n* a"a * "<=  " (COM) !  !*!'a ! !&!'!n* "%'@"%. A* a* !' *!" a"'a;!naa* !' a"a&!& !# n!*! a*# 'a *!"@ a "%n%a& ! a "a a aJ%&%a". E*a !$n%<= Q K!%a n C*'%;%n0 (n$0"a<= a"a *%n0 a"%an) a n:!& ! !'"!*a ! !n".

F@ 7 TH_ TH_ 7 E00 7 80  7 7  7 C0@77 7 C80 – *! *!&!%na#  *%*!'a n*%!"a"  !*!'a ! !&!'!n* na '!a a P"!a ! Cna6%&%a! ! C**. ,a"a %*# Q n!!**@"% ! * 'n!n!* ! ** *!a' a"'a;!na* an na '!a a !'"!*a an na a P"!a ! Cna6%&%a! ! C** S! %* n= K" K!% ! !*! a' K" *!&!%na#  *%*!'a %"@ %nK"'a" ! n= n*!0% *!&!%na" 'a !*%'a%a ! **. S! a '!a a P"!a ! Cna6%&%a! ! C** K" %K!"!n! a '!a a P"!a ! R!*&a*# a* %nK"'a<!* *!"= n!"%a* a"a a '!a a P"!a ! R!*&a* "an! a "an*K!"]n%a (' Q K!% ' a '!a a !'"!*a). A 8 7 @0   7 @ (ASSI&N COSTIN& ELEMENTS TO "ALUE "A LUE FIELDS) FIEL DS) D!%* ! !$n%a a !*%'a%a ! **# Q "!%* *a6!" !' a%* a'* *!"= a"'a;!na* aa ' * 'n!n!* ! **. E*a a**%a<= Q K!%a n C*'%;%n0 ! Q %n!!n!n! a *%n0 !7 ! a'6Q'  !*!'a ! @&& ! **. A a**%a<= Q K!%a !n"! a !*""a ! 'n!n!* ! * ! a P"!a ! R!*&a*. ,a"a aa 'a a* &%n>a* ! a**%a<=# Q !*a6!&!%a 'a a**%a<= !n"! ' 'n!n! ! * ! ' a' ! a&" a P"!a ! R!*&a* a"a aa n ! a&"%;a<=. ,!' *!" a**%a* aQ *!%* a'* ! a&"!* a"a ' '!*' 'n!n! ! **. I* Q !*!%a&'!n! d%& an *! !*!a *a" a"J%'a<!* ! a&"%;a<= 'd&%&a ' %K!"!n!* !*%'a%a* ! *. W **:!& a**%a" aQ "]* %K!"!n!* *%n0 !7 a"a ' "  % ! 'a!"%a&. A"aQ* a Kn<= ! a**%a<= h!J:!& ('6%na<= ! a"a!":*%a*)# !' *!" !$n%a* a6!&a* ! a**%a<= "-"%a* ! a**%aa* a aQ *!%* *%n0 !7 a"a a&"%;a<= !' a"a&!&. Na a&"%;a<=#  *%*!'a %n%%a&'!n! !$n! a%* a* *%n0 !7* a *!"!' *aa*. D!%*# !$n! a !*%'a%a ! * ""!a a"a aa *%n0 !7. !7. E' *!0%a# "an*K!"!  a&"  'n!n! ! * a"a  a' na '!*'a *%<= a *%n0 !7 na @ '!n%naa a6!&a ! a**%a<=. •

3%.3.2 3%.3.2.3 .3

"@ @9 9: : 0 0 X X 7 0 0  7 77 7  @ @ 88 88 

,a"a !$n%" 'a *!" "0"a''! e!J%*f !' CO9,A C O9,A Q "!%* "0"a'a" a !J% !' 'a SA, *ana" !n>an!'!n  "0"a'a" a !J% !' ' "0"a'a * !%a&. Ta* Ta* a* !J%* "%aa* a !"*= 3. !' %an! *a'  K"'!" '!>. ,"an# *- *!"@ !"'%% ' "0"a'a !*!%a& *'!n! '  6!% ! /a" 'a%6%&%7. 'a%6%&%7.

U 0  @80 8 0 SAP 077 0 0 En!" >! !n>an!'!n CO,A2 %n a "! %n SA, "! 'ana0!'!n K" !n>an!'!n* ("an*a%n CMOD). T>! !n>an!'!n na%n* / Kn%n '&!* 99 n! K" &an an n! K" aa& aa "an*K!" 99 % n />%> 7 an "0"a' 7" /n *"! !. On! 7 >a! $n%*>! "0"a''%n0# a%a! >! "!. Y Y an >!n *! >! *!" !J% %n a&a%n.  T>! K&&/%n0 !Ja'&! !'n*"a!* />%> n!n%n* 7 n!!  6*!"! />!n 7 "0"a' >! !J%.

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3%.4 3%.4 C8 C89: 9: 7 7 F@8 F@8 7 @ @    3%.4.1

I0@ 7 780

N!*a *!<=  C*'%;%n0 *= K!%a* a* n$0"a<!* 6@*%a* a"a * &ana! ! %!n%$a a "%0!' a %nK"'a<=). O* %n!"a&* a**%a* * "an*K!"]n%a* ! %nK"'a<!* ! "* 'n!n!*  RH3 a"a CO9,A !!"=# na"a&'!n!# *!" %n!"n*. O* %n!"a&* *!"= "!n%* !' 0"* a"a * a%* *!"= !!"'%na* * %n!"a&* ! n'!"a<= ! '!n* ! * %* ! "!0%*"*. O* %n!"a&* !$n%* a"a a IDEA *=

&8

3%.4 3%.4.2 .2

T 7 R0

I0@

En"aa ! O"!' ! !na*

A – In'%n0 Sa&!* O"!"*

3 a 3

Lan
8 – Lan Lan
 a 

L%%a<= ! O"!'

C – L%%a<= ! "!  "!'

B a B

Ra!% ! C!n" ! C*

D – O!">!a C**

5 a 5

Fa"a'!n ! SD

F – Da* ! Ka"a'!n

1 a 1

 – C*'!" A0"!!'!n

 a 

+ – Sa%*%a& \! \!7 F% F%0"!

? a ?

I – "! "!&a%na a "!'

1 a 

&8 &8  7 C C0 0 Q Q0 0    7 C C  7 "@ @ 

O* 0"* ! a"a!":*%a* !!"'%na a%* a* a"a!":*%a* *!"= a"!*!naa* a *@"% ! !' ! "!' a"a a**%a<= ' * *!0'!n* ! "!na6%&%a! a"a a* "an*a<!* ! Lan' 0" ! a"a!":*%a* K" a**%a a 'a "an*a<=#  *@"% !"@ %nK"'a" a&"!* a"a a&!" 'a a* a"a!":*%a* a P"!a ! R!*&a*. E' Kn<= a &%'%a<= n!*a a**%a<=# Q **:!& a"aQ* a !n>an!'!n a"= CO,A3 %'%;a" !*a a**%a<=.

CONTROLADORIA

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O* 0"* ! a"a!":*%a*# a&Q' a a**%a<= ' a* "an*a<!* !J!"na* ! CO9,A# a'6Q' !"= *!" a**%a* a* %* ! "!0%*"*#  %* ! !"a<= na !&a ! 0!"a<=  n*&a ! &an' 0" K" a**%a#  *@"% !"@ 'an%&a" a&!" a"a!":*%a a P"!a ! R!*&a*. Ana&0a'!n! *= !$n%* * 0"* ! a&! $!&* a"a a**%a<= ' a* !&a* ! &an%'!n 6"%0a-"% ! * %na%*. Da '!*'a K"'a# *! n!n>' 0" K" !*!%$a# * * a'* !*a"= %*n:!%*. O* a'* *- ! !J%6%<=# !n" a '!*'a &-0%a# !!"= !" 'a "!0"a ! a&"%;a<= !$n%a a"a !!"'%na<= * *!* a&"!*. ,"!a&!!"@# a'6Q' a"a * a'* ! a&"!*#  a&" %nK"'a !& *@"%.

3%.4.3

S89: 7 77 780  08@9:

,a"a "!;%"# *%0n%$a%a'!n!#  &'! ! a* a a6!&a ! &%n! %!' (CE1)# Q **:!& *'a"%;a" * %!n* * '!n* &an"a" a'6Q' * "n%'!* a"a aa&%;a<=. A *'a"%;a<= *!"@ !$n%a !!n!n a a%%a! (SD^'!n ! Ka"a'!nc RF8U ^ '!n ! FI)#  % ! '!n (%n!"n  !J!"n) !   n ! *'a"%;a<= (1^an!* a !"%a<=Ha&"%;a<=  2^ !%*). A *'a"%;a<= ! '!n* ! FI *- Q **:!& a"a '!n* %n!"n* a-* a a&%a<= a* "!0"a* ! !"%a<= ! a&"%;a<=. A%na n a* ! FI# a na ! a &a**! ! * a'6Q' *!"= n*%!"aa*. S- Q !"'%% *'a"%;a" a* ! ' '!*' '!n  !'%**" !# n!*! a*# *'!n!  nd'!"  '!n *!"@ 0"aa ' "%0!'. Cn*!!n!'!n!# n= *!"@ **:!& a**%a" a &an'a *'a"%;a<= K" !$n%a# * %!n* *!"= 0"aa* ' a '.

3%.4.4

U77 7 M77 7:  CO-PA

D!$n%n 'a n%a! ! '!%a a"=#  *%*!'a %"@# a%%na&'!n!# 0"aa" a* an%a!*# a'6Q'# n!*a n%a! ! '!%a (a"a * a'* an%a%*). ,a"a %* Q "!%* !$n%"# na"a&'!n!# %* a'* ! a&"!*. O "%'!%" !*a"@ a**%a# " !J!'&#  an%a! Ka"aa !' SD. O *!0n# *!"@ a**%a a "%'!%" %nK"'an a n%a! ! '!%a a"a !  *%*!'a Ka
3%.4.5

&9: 7 L90 @ O7 7 "7

,a"a *!" **:!& ana&%*a" "!*&a* !' CO9,A !' !' "!a& Q "!%* "a;!" %nK"'a<!* a"a ,A n ''!n  aa*"a'!n a "!' ! !na a**%' ' n Ka"a'!n. W "!%* !$n%" * "%Q"%* a"a ! !*a "an*K!"]n%a *!a n*%*!n!. Na"a&'!n! ! a "an*K!"]n%a ! %nK"'a<!* ! "!n* ! !na* *- *! a&%a a CO9,A 6a*!a !' **. S'!n! '!n* ! *= "!"!*!na%* !' FI !' 0!"a" &an
CONTROLADORIA

261 de 305

E' CO9,A# Q **:!& a**%a" !*a* n%<!* a* a'* ! a&" (a&! $!&*). Ta* a* n%<!* a**%aa* a a'* ! a&" *!"= "an*K!"%a* a"a CO9,A n aa*"a'!n a "!' (% ! "!0%*"  !"a<= A) *!' n!n>' % ! a&%a<= ' ""! ' a* "an*K!"]n%a* n ''!n  Ka"a'!n "! !*!* &an *%0n Q *a# *!&!%a'!n!# a"a a* n%%n 7!* ! !n>a' an a&"!* n!0a%* ' *%%* (!J!'&` a"Q*%'H!<= ! "!!%a*) ! a"a a!&a* ! ""!' 'a* ! 'a !; n' '!n ! Ka"a'!n 0!"an an Q6%* an "Q%* (!J!'&` !J!<= ! "!*!"aHan!&a'!n ! "!*!"a). S! !*! ha0 K" *!&!%na#  *%*!'a 6a&an!%a * a&"!* *%%* ! n!0a%* a"a a n%%n 7! a"a 0a"an%"  a& ""! n a' ! a&" a**%a. N !nan# !*! ha0 n= ! *!" *a a"a n%&%a" FI# SD ! CO9,A. M!*' *!n *!&!%na#  *%*!'a n= %"@ "aa" * *%na%* ! "!!%a* ! !na*# !<!* ! !na* ! ** a '!*'a K"'a !' CO9,A# SD  FI.  Ta'6Q' !"= !*a6!&!%* :n&* ' a* n%%n 7!* ! MM.  a%* *= a* n%<!* ! MM W "!%*# a%na# a**%a" * a'* an%a%* !$n%* !' SD ' * a'* an%a%* ""!*n!n!* !' CO9,A. Ca'* an%a%* n= !*= a**%a* a n%%n 7!*. A an%a! Ka"aa ! *!" "an*K!"%a an na n%a! ! '!%a ! !na* an na  !*! (*!!%n0 n%). A a**%a<= !$n%a *!"@ @&%a an a"a &an!a'!n an a"a &an
3%.4.6

&9: 7 L90 7 F080

Da '!*'a K"'a ! a"a a* O"!n* ! !na* Q "!%* !$n%" * "%Q"%* a"a a "an*K!"]n%a ! %nK"'a<!* a"a CO9,A n ''!n  Ka"a'!n. W "!%* a**%a" a* n%%n 7!* ' * a'* ! a&"!* *- !# a0"a# Q "!%* !$n%" *! *!"= "an*K!"%* a* a&"!* "!a%* (""!*n!n!* a* &an
A* na* ! "!!%a*# !<!* ! !na* ""!*n!n!* * n%%n 7!* "!%*a' !" 'a &a**! ! "!!%a !$n%a !' CO na* a!0"%a* 11 ! 12 (!' "a a!0"%a n= >@ "an*K!"]n%a).

•

A* n%%n 7!* a%* ' ,RS (C*) ! *= !$n%a* ' !*a:*%a* !' SD *= *!'"! "an*K!"%a* a"a CO9,A *! K"!' a**%aa* a ' a' ! a&".

CONTROLADORIA •

262 de 305

S'!n! *!"= "an*K!"%a* a* n%%n 7!* a%a* !' 'a ,"%%n0 ,"!"! !' SD. ,a"a a* "!n* ! !na*# n= !J%*! a n!!**%a! !*a a%a<= "!# ' @ K% %# *= '!"a'!n! !*a:*%a*.

 Ta'6Q' Q **:!& "an*K!"%" n%<!* ! MM a"a aa&%;a" a* ! Ka"a'!n !' &! a7'!n !' IS R!a%& *7*!' (a"!). E*!* *= "an*K!"%* ! a" ' a* '!*'a* "!0"a* ! SD. N a*  Ka"a'!n# ! *!" n!!**@"% !*n*%!"a" a&0'a* n%<!*  a'* ! a&"!* !!n!n  % ! Ka"a'!n. N!*! a*#  n!d * a'* ! a&"!* a**%a* *!"@ ;!"a. E*! "!%'!n !"'%! &an C*.

3%.5 L879: 7 O7  PV0 ,a"a &%%a" "!n*# "!* ! "!n* ! !na* a"a ,A# Q "!%* n$0"a"  P@ 7 A9: ! a**%@9& ' a "!'  "! a n:!& aa*"a&. E*! !"$& nQ' a E0808 7 @879: ! !$n! * "%Q"%* a"a "Q% a "!'. O !"$& a'6Q' nQ' 'a E0808 7 0H_ a"a ,A ! !!"'%na ' * a&"!* *!"= "an*K!"%* a"a * a'* ! a&". A E*""a ! T"an*K!"]n%a ! ,A Q 'a "!0"a ! a**%a * **# "!!%a* ! an%a!* ! "a* a&%a<!* ' * a'* ! a&"!* ! a'* ! an%a! !' ,A. A&Q' a &%%a<= a "!'# a !*""a ! "an*K!"]n%a a'6Q' Q *aa a"a a**%a<!* ! &ana* a !*""a ! "an*K!"]n%a.

h  @ 8  0 H@7  @ 7 80> X  7 0X   7 C0@77 7 C80> 8 V.

3%.6 D7  3%. P@V0 PRINCIPAIS PONTOS DE INTE&RAÇÃO DE CO-PA COM SD T9J  SD O"!' ! !na

CO-PA BASEADO EM CUSTOS

CO-PA BASEADO EM CONTAS

a&"%;a<=

9

D!&%!"7 (EJ!%<=) •

,%%n0

9

9

•

* I**!

R!a& – C, 9 a a"%" a !"*= 4.5 (%na&)

R!a& – C,HE*!

R!a& – R!!%a* ! I'** *6"! !na*. O%na&'!n!#  C, ! *!" &an
R!a& – C&%!n!HR!!%a* ! I'** a R!&>!"HI'** *6"! !na*

8%&&%n0 (Fa"a'!n)

CONTROLADORIA

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"@9: 7 @V0 87 P P78 7 SD U'a a* !*"aQ0%a* ! a&"%;a<=  &an!a'!n **:!%* *= * "!%'!n* ! "!%$a<= ! SD (&a**! ! a&%a<=  n a' eA&%a%nf). E*!* "!%'!n* *- !' *!" *a* a"a &an!a'!n. N= !' *!" *a* a"a &anan! a* * !'a%* 'n!n!* ! CO. W **:!& %n!0"a" * &an!a'!n*  ,A a"a ,, a"aQ*  SO,# a"a  LIS# FI9S,L ! FI9L

3%.! S0 7 IH9: U*a ' R!" ,a%n!" '%$a# 'a%* !"*.

31 C0@77 7 C0 7 L8 O 'n!n! Cna6%&%a! ! C!n" ! L" (EC9,CA) Q ' 'n!n! ! En!""%*! Cn"&&%n0 ! !"'%! !!"'%na" &"* ! !"a* " C!n" ! L" na %*= ! !"%-%a  ! !*%'a%a ! ** ! !na*. ,!"'%! ana&%*a" a'6Q' a%* $J* ! :n%!* !*a:*%* (nd'!" ! !'"!0a*# '!"* a"a*# !.) " C!n" L". Cn*!!n!'!n!# !"'%! a&&a" * * :n%!* $nan!%"* ! n@6!%* ''!n! *a* na na6%&%a! ! ** (ROI# hJ ! a%Ja# !na* " !'"!0a# !.).

31.1 MX07 7 @8@ 7 @8 O 'n!n! En!""%*! Cn"&&%n0 **% "]* K!""a'!na* ! an@&%*! a !'"!*a`

NQ@  T@%

F0 EC9EIS – S%*!'a ! InK"'a<= E'"!*a"%a& E*"aQ0% EC9CS – Cn*&%a<=  O!"a%n EC_,CA – Cna6%&%a! ! C!n"* ! a& L"

O* 'Q* a"a @&& * &"* !' a"%a" ! a" '  !' (!"%-%  n9&%n!)# n!d (* !"%-%  * ! !na*) ! K"'a ! "!"!*!na<= ! 6a*! ! a&"%;a<= (na6%&%;a<= !"%-%a  6a*!aa !' **). E' ,CA# * a* *= a"!*!na* " !": ! " na* *!0%n  '!*' "%n:% "0an%;a%na& ! FI  ! !"'%! 'a n%&%a<= !n"! a* %nK"'a<!* 0!"aa* !&* %* '-&*. C' FI *"a an  'Q ! na6%&%;a<= !"%-%a '  'Q ! ** ! !na*# ,CA a'6Q' *!0! !*a "!0"a. Na na6%&%;a<= !"%-%a# * "!*&a* *= "!"!*!na* ! a" ' a* &a**!* ! ** ! "!!%a*. I* !"'%! %*a&%;a" a%* * Ka"!* ! "<= 0!"a"a' **. O* ** a%*  !": !' *!" 'a"a* ' a* "!!%a* ""%a* n '!*' !":. O* ** ""!*n!' a* ** ! "<= ! * * 6!n* ! *!"%<*  !": %n!!n!n!'!n! *! K"a'  n= !n%* n!*! !": *'a* a* ** * 6!n* ! *!"%<* ";%* !' !":* an!"%"!* ! !n%* n!*! !":. O "!*&a a&  !": !"%a !*! a&  na'!n! ' a* a%%a!* %n!"na* a%a&%;aa* ! a* a&!"a<!* n GI,. A %*= ! ** ! !na*# 'a"a * ** ""!*n!n!* * "!!%a* 0!"aa*. O* "* !n%* ! '!' !*!* ** an !' !" *% Ka6"%a* n !": ' !' !":* an!"%"!*. ,"an# n!n>'a %*%n<= Q K!%a a n:!& ! &a**! ! **. A n"@"%# * "!"**

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*= %%%* ! a" ' a Kn<=# !*!n&%'!n ! "*# "<=# !na* ! a'%n%*"a<=.

31.2 I09:  80 V0 O* !n"* ! &" *= !*a:*%*#  *!a# * &an. U' !n" ! * *- ! !*a" &%0a a ' dn% !n" ! &". N !nan# !*a %n&a<= n= Q 6"%0a-"%a. ," %*# !! *!" "%a ' C!n" ! L" D8 ! %"@ a6*"!" * ** ! * * !n"* ! ** ! n= !*!a' %n&a* a n!n>' " !n" ! &". N a* * "!*# aa !&!'!n ,E, ! %a0"a'a* ! "!! !' *!" a**%a* a ' C!n" ! L" %K!"!n!.

31.3 C89J & 31.3.1

O9J    7 0@77 7 80 (%]E5)

,a"a a %&%;a<=  EC9,CA# Q "!%* !$n%" a&0'a* n$0"a<!* a%%na%*# !# 'a !; !$n%a*# n= !"= 'a%* *!" a&!"aa*. A n:!& ! ACC !!' *!" !$n%*` •

C0 7 L8 D8 – ""!*n! a !n" ! &" "%a a"aQ* ! 'a Kn<= !*!:$a (\E5) ! Kn%na '  !n" ! &" a"=  *%*!'a. S!'"! ! n= K" !$n%  !n" ! &" ! !!"@ "!!6!" ' &an
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8 P7: (n- "%n%a&) – 'a !; !$n%  n- "%n%a&  *%*!'a %"@ 0!"a" a >%!"a"%a a"a !"'%%" a %n&*= * !n"* ! &"c

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A8@9: 7 @8 7 G 0 – *! K" *!&!%na#  *%*!'a n= %"@ 0!"a" n!n>' &an!" 'a "an*a<= !n"! 6!* ("!n*# !n"* ! **# !.) ! !*!a' %n&a* a ' '!*' !n" ! &". D!! *!" *!'"! *!&!%na a"a !%a" a 0!"a<= ! &an
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T 7 7 0 7 0 7 @8 – !$n!  % ! '!a ! *!"@ *aa ' a '!a !*!%a& * "!&a-"%* ! !n" ! &" (*a !' a&0n* "!&a-"%* a"!*). O* &an
CONTROLADORIA

265 de 305

a a P"!a ! Cna6%&%a! ! C** (2)# a  0" (3)  'a "a '!a !$n%a na n$0"a<= ! ,CA () n a' 7 0 7 0 7 @8 •

A70 7 7 09:– !$n! *! * &an
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": 7 @9:– !!"'%na  "!< ! "an*K!"]n%a a *!" *a` &!0a&# 0"  !n" ! &". O "!< &!0a& Q  "!< ! !na* ! '!"a"%a*  *!"%<* a "an*K!"]n%a !n"! !'"!*a* &!0a&'!n! %n!!n!n!* !n" ! ' 0". W  "!< *a n 8a&an< ,a"%'n%a& a* !'"!*a* !n&%a*. O "!<  0" Q  ** ! "<= a* '!"a"%a* *a a"a a&"%;a<= a "an*K!"]n%a !n"! !'"!*a* !n" ! ' 0" *!' n!n>' 0an>  !"a. O "!<  C!n" ! L" Q  "!< n!0%a ! a"a !n"! * C!n"* ! L" ! *a* a"a a&"%;a" a* "an*K!"]n%a* ! '!"a"%a* ! *!"%<* !n"! C!n"* ! L". ,a"a  "!!n>%'!n !*! a'# "%'!%" Q "!%* !$n%"  !"$& ! aa&%a<= H '!a a P"!a ! Cna6%&%a! ! C**. S! K" !$n% ' !"$& ! aa&%a<= ! '!a ! "a6a&>a ' a a&"%;a<= " !n" ! &"# *!"@ 6"%0a-"%  * a '!*'a a&"%;a<= !' ,CA. S! K" !$n% ! *!"= 0"aaa* %nK"'a<!* na '!a a "an*a<=# 6"%0a"%a'!n! a a&"%;a<= !!"@ *!" a &!0a&.

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I77 7 C0@ – a%a  ,CA a"a a P"!a ! Cna6%&%a! ! C** a a"%" ! ' an $*a& !*!:$. W *a " "* 'n!n!*  RH3 a"a *a6!" *! * a* !!'  n= *!" "an*K!"%* a"a  ,CA. O* a"g'!"* !*!%$a* *= @&%*# "an# a a"%"  an $*a& !*!%$a. S! a* n$0"a<!* n= K"!' a&!"aa* a"a @"%* an* n*!%*# *'!n! *!"@ n!!**@"% Ka;!" 'a !n"aa a"a  "%'!%" an $*a&. A&Q' %*# 'a !; ! !n>a' *% &an
31.3.2

P\0 7 0@  @90 

O* a"g'!"* ! n"&! a"a &an
CG7 7 @8 – *! a%# n= *!"@ !"'%% !K!a" &an
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CG7 -@ n"&a# *! a "an*K!"]n%a * &an
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P07 778 Q n"&aa a aa&%;a<= a* a"%a* %n%%a%* "!a%*.

O* a"g'!"* ! n"&! n= !' *!" '%$a*# a-* !"!' *% &an
31.3.3

A08@ J 7 @V0

A !"*=  &an!a'!n **%6%&%a a a'%n%*"a<= a"a&!&a ! %K!"!n!* a* &an!a* a"a  '!*' !n" ! &". W **:!& %&%;a" %!"*a* !"*!*  &an!a'!n !' a"a&!&. In%%a&'!n!# na %*= 5eral de &ers=o# *= "%aa* a* !"*!* a"a a %&%;a<= 0!"a& n RH3. E' *!0%a# Q "!%* aa&%;a" * a"g'!"* ! n"&! a"a a* a&%a<!* %n%%a%* %n&%n a Cna6%&%a! ! C!n" ! L". O* a"g'!"* *= !$n%* a"a aa ACC ! !J!":%. A ACC *!"@ a ! K% !$n%a na Kn<= eD  7 0@77 7 80 08@f. Na %*= * a"g'!"* ! !"*= !!n!n!*  !J!":% Q **:!& 0"aa" ' !J "-"% a"a a !"*= ! &an!a'!n# a"a a na6%&%a! ! !n"* ! &". E' *!0%a !!' *!" aa&%;a* * -%0* ! n"&! a"a * !J!":%*.

CONTROLADORIA

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CG7 7 @8 9 *! a%a# !*a !"*= !*a"@ 6&!aa ! n= *!"@ **:!& !K!a" '%$a<!* n* a&"!* &an!a*. D!*! '# Q **:!& "!0!" 'a !"*= ! &an!a'!n a-*  n0!&a'!n. S! !*%!" !*a%a# a !"*= !*a"@ %*n:!& a"a '%$a<!*. E*! ha0 ! *!" 'a"a ! !*'a"a &%"!'!n!.

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CG7 -@ n"&a# *! a "an*K!"]n%a * &an
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P07 778 – n"&a a aa&%;a<= ! a"%a* %n%%a%* &an!aa*# na '%$a<= * a&"!* &an!a* '!nan# !*! '# a '%$a<= ! &an!a'!n an!"%"!*.

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C0 7 0 7 \ – !!"'%na# *! * a* &an!a* a !"*= !!' *!" n!"%* a"a a aJa ! g'6% 'Q%a# aJa ! g'6% ! !na# !. Ca* n= *!a %n%aa a&!" 70 H0# a n!"*= Q !K!aa n "%'!%" %a ! aa ']*. M!%an! a aa !K!%a Q **:!& !!"'%na" 'a aa $Jaa a"a a n!"*=.

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"0 P9 I0 !' ! *!" !!"'%naa# *!  *@"% !*!a" aa&%a" an%a!* &an!aa* ! 'a!"%a%* "!"!*!na%* ' "!<* %n!"n* n a"  &an!a'!n ! '%'!n* ! '!"a"%a* 6a*!a !' an%a!*#  *! !*!a" !"%a" ** %"!* ! 'a!"%a&  @&& ! **. S'!n! a a"%an! $Ja  Q n!!**@"%a a"a !!"'%na"  "!< %n!"n ! '%'!n* ! '!"a"%a* ! ! 'a!"%a%*. @"%a* a"%an!* !"= *!" "%aa* a"a a !!"'%na<= ! "!<* %n!"n* *! * "!<* &an!a* %!"!' ! *!" !!"'%na* ' 6a*! n* a*  @&& ! **.

31.3.4

AV80 @7 7 07 778  0 00 (]EE%)

E*a "an*a<= !"'%! !"%$a" a n*%*]n%a !n"! a* !n"aa* a a6!&a ! a"%a* %n%%a%* &an!aa* L,C, ! a* !n"aa* a a6!&a ! "!0%*"* ! a%* L,CT. E*a !"%$a<= Q "!'!naa *! K% a&!"a  ha0 ! a"%a* %n%%a%* a"a 'a !"*= ! &an!a'!n na "an*a<= O\E. A !"%$a<= Q K!%a " @"!a ! na6%&%a! ! **# !J!":% ! !"*=  &an!a'!n. ,! *!" K!%a *%'&!*'!n! 'a !"%$a<=  ' a*! !K!% na* a"%a* %n%%a%*.EJ!an a !"%$a<=#  *%*!'a Q 'a"a * "!0%*"* ! a%* ! * *a&* a* a"%a* %n%%a%*. N!*! a* !' ""!" * *!0%n!* 5 a**` 1. O "!0%*" ! a"%a* %n%%a%* !*@ a% ! @ !J%*!' "!0%*"* ! a%* na !"*=  &an!a'!n ""!*n!n!. A&Q' %*# n!' * * *a&* a* a"%a* %n%%a%* &an!aa* %n%!' ' * "!0%*"* ! a%* ""!*n!n!*. D!*! '# a* !n"aa* na* a6!&a* L,CT ! L,C, n= *= n*%*!n!* a"a a "!*!%a !"*=. N!*! a*# Q an*!&>a !J!a" a "an*a<= ' a <= V80 0@ 7 07 778. D!*! ' *= "%aa* a"%a* %n%%a%* ! %K!"!n
CONTROLADORIA

267 de 305

"!0%*"* ! a%* !"!n!n!*. D!*! '# a* !n"aa* na* a6!&a* L,CT ! L,C, *= n*%*!n!* a"a a !"*=  &an ""!*n!n!. 3. O "!0%*" ! a"%a* %n%%a%* !*@ a% ! n= !J%*!' "!0%*"* ! a%* na !"*=  &an ""!*n!n!. D!*! '# a* !n"aa* na* a6!&a* L,CT ! L,C, *= n*%*!n!* a"a a "!*!%a !"*=. 4. O "!0%*" ! a"%a* %n%%a%* n= !*@ a%. N !nan# !J%*!' a"%a* %n%%a%* &an!aa* na !"*= ""!*n!n!. D!*! '# a* !n"aa* na* a6!&a* L,CT ! L,C, n= *= n*%*!n!* ! Q an*!&>a a"%a" a* a"%a* %n%%a%* &an!aa* ""!*n!n!* n '!n ! a&%a<= !' a'6%!n! 9q a"%a'!n. A a"%a" !!' *!" %n%a* * *!0%n!* a"g'!"*` a @"!a ! na6%&%a! ! ** !"!n!n!# * %* ! "!0%*" 1 ! 3# a !"*=  &an !"!n!n!#  !J!":% !"!n!n!#  n"&! ! "!** 0!"a& ar#i&amento com modifca=o de banco de dados !  % ! a"%a'!n apenas s=o ar#i&adas partidas indi&id#ais. 5. O "!0%*" ! a"%a* %n%%a%* n= !*@ a%. A&Q' %*# n= !J%*!' a"%a* %n%%a%* &an!aa* na !"*=  &an ""!*n!n!. D!*! '# a* !n"aa* na* a6!&a* L,CT ! L,C, *= n*%*!n!* a"a a "!*!%a !"*=  &an.

31.3.5

A@ 9J

C' !*a Kn<=# Q **:!& !"%$a" ! %*a&%;a" a* <!* a na6%&%a! ! !n" ! &". A an@&%*! Q K!%a a"a a @"!a aa& ! na6%&%a! ! *. A* <!* n*%*%a* *= a* %nK"'a<!* 0!"a%* ! n"&! ! K"a' aa&%;aa* n a"  *'%;%n0 ! "a* %nK"'a<!* Qn%a* ! n"&! a"a  &!0!" 0!"a&# ' a aa Q !J!aa a aa&%;a<= ! a*. E*a* !n"aa* ! n"&! *= !J!aa* a'a%a'!n! !' 6a0"n. N= Q n!!**@"%a a&!" aa&%;a<= 'ana&. InK"'a<!* !"a%* •

* G7 7 0@ ! a* 9J Q a ACC# '  !n" ! &"* ''7# a >%!"a"%a *ana"# a '!a ! "!&a-"% ! !n" ! &"* ! "* -%0* (!&%'%na<=  &'! ! n!0-%* %n!"n*# a'%n%*"a<= a '!a ! "an*a<=)c

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* a"g'!"* ! n"&! "!&a%* a !J!":% a"a * &an
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a* 9J 7 0: 7 # "an*K!"%a* a"a a na6%&%a! ! !n" ! &". E*a "an*a<= !"'%! a%a" a SA, ,CASELE\ a"a aa "an*a<= %n%%a&. ,**%6%&%a %nh!n%a" a* n%<!* ! *!&!<= a "an*K!"]n%a ! a* !# !*! '# %!"0%" a &-0%a !!"'%naa ' *ana" na "an*K!"]n%a ! a*. O *@"% ! " !J!'& !$n%"# ! "!0%*"* ! a* ! n *ana" *!"%a' "an*K!"%*# n= *!a' "an*K!"%* a"a a na6%&%a! ! !n" ! &".

O"a* %nK"'a<!* Qn%a* ! n"&! a"a  &!0!" 0!"a&# ' a aa Q !J!aa a aa&%;a<= ! a*. •

A"%6%<= a* !'"!*a* a @"!a ! na6%&%a! ! * a &!0!" $J uAu (Ta6!&a T2)

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InK"'a<= a%%na& ! n"&! a"a a* !"*!* ! &an (Ta6!&a T4) ! a"g'!"* ! !"*= !!n!n!*  !J!":% (Ta6!&a T5)

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InK"'a<!* 0!"a%* ! n"&! a"a  &!0!" $J  !n" ! &" A (Ta6!&a T1)# ' a a'%n%*"a<= a* "]* %K!"!n!* '!a*#  -%0 ! Q6%H"Q%.

A&Q' ! !J!a" a* %nK"'a<!* a%'a "!K!"%a*# Q !"%$aa a n*%*]n%a !n"! a >%!"a"%a *ana" ! !n" ! &" ! * a* '!*"! ""!*n!n!*. A !"%$a<= ""! !' a* !aa*. ,"%'!%"a'!n!# !"%$a9*! a !J%J]n%a a* !n"aa* a >%!"a"%a *ana" (!*= "%a* * * !n"* ! &") ! *! * * !n"* ! &" "%a* !*= "!"!*!na* na >%!"a"%a *ana".

CONTROLADORIA

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S! *! >!0 a %nn*%*]n%a* na* %nK"'a<!* Qn%a* ! n"&!  &!0!" 0!"a&# Q **:!& ""%0%" a'a%a'!n! !*a* %nK"'a<!*. ,a"a a&# %&%;a" a Kn<= 08@.

A07 7 +R,1 \AM \AI \A, \E\8 \E\, \E\S \E\ \F,I \F,, \OAE \OAM \OAO \OA, \OLI \,I \,,8 \,,, \,,S \,, \SII \S,A \S,8 \,I \,, \RI ,A,L ,CAA ,CAD ,CA, ,C,A ,C,D ,RC4 ,RC5 RF8U RFT1 R\I8 R\IL R\IU R\I R\L R\LN R\L R\,1

N C@&& a K&>a ! a0a'!n +R CO a&a<= 'ana& ! ** "!a%* CO !&%'%a<= ! ** "!a%* CO !&%'%a<= ! ** &an!a* C@&& ! * n%@"% &%n>a 6a*! CO ** "%'@"%* a"a C@&& C* Un%@"% CO ** *!n@"%* a"a C@&& C* Un%@"% C@&& ** n%@"% &%n>a C** S&!'!na"!* C'!n*a<= "!< %n!"n A" ! "!< %n!"n L%%a<= "!a& !J!"na L%%a<= a "!' AIA &an!aa A""%a<= ! ** a "!' L%%a<= &an!aa F"n!%'!n na "!! ! "!n* D%*"%6%<= ! ** "!a%* a"a * 6!* ! * O"!' ! "<= &%n>a 6a*! CO C** "%'@"%* C@&& C** ," CO C** *!n@"%* C@&& C** ," O"!' "<= &%n>a ** *&!'!na"!* CO !!"'%na<= ! a"%Ka "!a& Ra!% na na ! "!*&a* Ra!% !' D!'n*"a<= R!*&a* (&an!a) CO *&!'!n* !"%-%* "!a%* C *&!'!n* !"%-%* &an!a* "* "!a%* a&&a* ,&an!a'!n ! !na* ! "!*&a Ra!% "!a& !n"! !n"* ! &" D%*"%6%<= "!a& !n"! !n"* ! &" ,&an!a'!n %"! !' !n"* ! &" Ra!% &an!a !n"! !n"* ! &" D%*"%6%<= &an!aa !n"! !n"* ! &" A<= %!' 6a&an<  C!n" ! L" En"aa ! '!n* ! !n"* ! &" Lan
E0 P@V R@ 7                                            

CONTROLADORIA

A07 7 R\,2 R\,3 R\,4 R\,5 R\,? R\,B R\, R\, R\,8 R\,L R\,U R\, R\,G R\, R\, R\S R\U1 R\U2 R\U3 RM8L RMM1 RM,R RMR, RMRU RMUM RMGA RMGE RMGF RMGI RMGL RMG RRI8 RRIL RRIU RRI SD

31.3.6

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N

E0 P@V R@ 7 CO &an!a'!n ! %* a%%a!  CO a6*"<= ! a%%a!*  CO :n%!* !*a:*%* &an!a*  CO &an!a'!n ! "!!%a*  CO &an!a'!n ! ** "%'@"%* !!n!n! a  a%%a! CO &an!a'!n n*' ! a%%a! !!n!n!  a a%%a! CO &an!a'!n ! ** ! "!n*  CO &an!a'!n ! ** "!n* !!n!n!  a%%a! CO ,&an!a'!n "an*K!"]n%a !"%-%a  CO A&a<= %n%"!a ! a%%a! &an!aa  CO &an!a'!n ! "a!%  CO &an!a'!n %*"%6%<=  CO &an!a'!n *!n@"% ** ! "!n*  CO &an!a'!n ** *!n@"%* "!'  !!n!n! a%%a! ,&an!a'!n "Q% ** *&!'!na"!*  CO :n%!* !*a:*%* "!a%*  CO "an*K!"]n%a ! ** %"!* "!a%*  CO "an*K!"]n%a ! "!!%a* "!a%*  CO T"an*K!"]n%a ! ,a"%a* %n%%a%* "!a%*  MM DQ6%HC"Q% 'a!"%a&  L%%a<= &!0!" ! 'a!"%a%*  MM M%$a<= ! "!< 'a!"%a&  MM Ka"a "!!6%a  M%'!na<= '!"a"%a Hn$"'a<=  MM "!aa&%a<=  MM '%'!n ! '!"a"%a*  MM !n"aa ! '!"a"%a* !%  MM !n"aa '!"a"%a* "!' "<=  MM %K!"!n
A08@ 9J

A aa&%;a<= Qn%a * &an
CONTROLADORIA

270 de 305

a&%a<= ! n"&a a aa&%;a<= !*! &!0!". A**%'# a a&%a<=# a&Q' a* a6!&a* "-"%a* ! n"&!# !! a'6Q' "!!n>!" a* a6!&a* n!!**@"%a*  n"&! %n!"n ! FI. E*! "!**a'!n Q *!'"! !' 6a0"n# *! K"!' aa&%;aa* <!* *!"%"!* !n" a na6%&%a! ! !n"* ! &". S6 !!"'%naa* n%<!*# " !J!'&# !%*  "an*"! ! <!* ! *'%;%n0  a '%$a<= a a"%6%<= !'"!*a H @"!a ! na6%&%a! ! **# !' ! *! a%na" 'ana&'!n! a 0!"a<= !*a* !n"aa* ! n"&! a%%na%*. A* *!0%n!* %nK"'a<!* ! n"&! *= 0!"aa*  !"%$aa*` •

a* !n"aa* ! %n*a&a<= a a6!&a ! "!0%*" ! a%* L,CT# a a6!&a ! a"%a* %n%%a%* "!a%* L,CA# ! a a6!&a ! a"%a* %n%%a%* &an!aa* L,C, !' FI9SL (a6!&a TA)

•

a !$n%<=  &!0!" $J A (a6!&a T1)

•

a a"%6%<= a* !'"!*a* ' na6%&%a! ! !n"* ! &" a &!0!" $J uAu (a6!&a T2)

•

a* !"*!*  &an!a'!n (a6!&a T4)

•

* a"g'!"* ! !"*= !!n!n!*  !J!":% (a6!&a T5).

S! Ka&a"!' (na a6!&a TA) !n"aa* !n"a%*# !!"@ *!" !J!a ' "!" ! 0!"a<= a"a %n*a&a" a na6%&%a! ! !n"* ! &" !' FI9SL. En"!an# n *%*!'a : 7  @97  789:  8 70# %* a&0n* &an
N0   00 - A !n"aa ! '!n at#aliar op!es 5lobais *!"! !J&*%a'!n! a"a !&%'%na" %nn*%*]n%a* %'"!%*a* n *'%;%n0 a na6%&%a! ! !n"* ! &". %* ! ' "an*"! a* '%$a<!* ! 6an ! a* a% !J!aa* n= !&%'%na n!!**a"%a'!n! **:!%* %nn*%*]n%a* n *%*!'a ! !*%n# !*a "an*a<= n=o !*@ &%0aa  n!J= ! "an*"! a na6%&%a! ! !n"* ! &".

31.3.

A0 @7 7 08 X7

E*a "an*a<= !"'%! a%a"  !*a%a" ' &!0!" ! *a&* 'Q%* a"a a na6%&%a! ! !n" ! &". C' &!0!" ! *a&* 'Q%*# Q "%a ' &!0!" $J a%%na&  a"a a a6!&a ! "!0%*"* a%* a na6%&%a! ! !n" ! &" (L,CT). N &!0!" ! *a&* 'Q%*# *= aa&%;a* * '%'!n* ! ' ']* (n!"a* ' 'a aa). U' '%'!n ! !' &0a" n "%'!%" %a  ']* Q n!"a ""!*n!n!'!n!# ! aa&%;a a&'!n! n &!0!" ! *a&* 'Q%*. Cn"a"%a'!n!# * '%'!n* *!"%"!* *= %n";%* ""%na&'!n! (%a*  ']* ! $a' H %a*  ']*). W **:!& !$n%" '  *a& 'Q% !! *!" a&&a` *! a"aQ* a aa ! &an
CONTROLADORIA

^q '%'!n n!"a` 1.#9  14 %a* H 2 %a*

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5.#9

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2.5#9

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31.3.!

T0 7 @7 @

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E' &ana! ! *! !nn"a a"%6:a a % ! '%'!n !  a!%a ! na6%&%;a<=.

31.4 O9: @ A a"%" a !"*= 4.? K% %*n%6%&%;aa !' Kn<= !' CO# r5ania=o Empresarial ! !"'%! %*a&%;a" a* a* n%a!* "0an%;a%na%* !' 'a *- !&a (!'"!*a*# !n"* ! **# !n"* ! &"# P"!a ! Cna6%&%a! ! C**# !.) ! K"'a 0"@$a Ka%&%an a '"!!n*= a !*""a "0an%;a%na& %'&!'!naa. O "%'!%" a** Q !$n%" ' a"%an! ! &an%$a<= a%a. S'n! 8 a* a"%an!* ! &an%$a<= "%aa* n *%*!'a ! !*a" a%a. O *%*!'a /"h/ n*%!"a !*a a"%an! ! &an%$a<= ('  n!d) ' a dn%a a"%an! ! &an%$a<= @&%a. R!'!na9*! na"a" a a"%an! ! &an%$a<= 1 ' a"%an! ! &an%$a<= a%a. T* * '!&* /"h/ K"n!%* !J%*!' a'a%a'!n! na a"%an! ! &an%$a<= 'a"aa ' a%a. A aa&%;a<= ! 'a a"%an! ! &an%$a<= a%a !"!n! * n$0"a<!* ! *= !J!aa* n r*'%;%n0 a'@%r. E
31.5 D7 0 31.5.1

C0 7 L8

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E+pres%

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31.5.2

M0 00

U' 'a!"%a& "!"!*!na% Q ' 'a!"%a& ! "!"!*!na ' 0" ! 'a!"%a%* ' a"a!":*%a* *!'!&>an!*. ," !J!'&# %K!"n!!* 'a!"%a%* ! !n>a' ' "!** "% *!'!&>an!  ' !*""a ! ** *!'!&>an! !' *!" a0"a* !' ' 'a!"%a& "!"!*!na%. an *! !' ' 0"an! nd'!" ! a"%a<!* ! ' '!*' 'a!"%a%* aa*"a* %n%%a&!'n!# !' *!" d%& *!&!%na" ' !*!* 'a!"%a%* a"a "!"!*!na" *. M%a* !;!*# n= Ka; *!n% 0"aa" a* "!a%*# &an!a" ! !$n%" "!< %n!"n a n:!& ! 'a!"%a&. A"aQ*  'a!"%a& "!"!*!na%# !' *!" 0"aa* ! ana&%;a* a* "!a%* ! &an!a* " "  0" ! ". U' 'a!"%a& "!"!*!na% ! *!"  ' a!"%a ! '! ' 0"  ' 'a!"%a& a%%na& "%a ' !*! 6!%. E' a'6* * a** Q n!!**@"% "%a" ' '!*"! ! 'a!"%a%* n *%*!'a a '!*'a K"'a ! a&!" 'a!"%a&. N"'a&'!n!# "* aa6a* ! *!'%9aa6a* %&%;a' 'a!"%a%* "!"!*!na%*. A "%a<= ! 'a!"%a%* "!"!*!na%%* Q K!%a n *'%;%n0. ,!' *!" !$n%a* a* "!0"a* a"a !"%a<=  'a!"%a& "!"!*!na%. O* 'a!"%a%* !' *!" a**%a* na n:!& ! @"!a ! na6%&%a! ! **# !'"!*a  @"!a ! !"!%a<=  a&!" '6%na<= * "]*.

CONTROLADORIA

31.5.2.1

274 de 305

A0 0 00

A a%a<= ! ' 'a!"%a& "!"!*!na% a"a !!"'%na* 'a!"%a%* Q !K!aa !' aa @"!a ! na6%&%a! ! **# " aa G7 7 80 7 @9: ! " aa @ 7 @9:# %* Q 6a*%a'!n! " aa na ! !*! ! 'a!"%a&. O -%0 ! a0"a'!n ! aa&%a<= %n%a ' a0"a'!n ! @"!a* ! aa&%a<= '  6!% ! Ka%&%a" a a'%n%*"a<= a a6!&a ! na $Ja# a"aQ* ! ' nd'!" ':n%' ! !n"aa*. A&Q' ! "* Ka"!*#  -%0 ! a0"a'!n ! aa&%a<= !!"'%na a* na*  Ra;=# na%* a%* ' '%'!n ! '!"a"%a* *!"@ "!0%*"a (!!"'%na<= ! na* a'@%a). A &a**! ! aa&%a<= Q ' a&" "* a"a a &a**! ! aa&%a<= a"a !*!* aa&%a* a"a !*! 'a!"%a&. A &a**! ! aa&%a<= !"'%!# " ' &a#  &an
31.5.2.2

S@ 0 00

InK"'a" * nd'!"* * 'a!"%a%* ! !!"= Kn%na" ' 'a!"%a%* "!"!*!na%* na @"!a ! na6%&%a! ! **. O* 'a!"%a%* !!"= !*a" aa*"a* n '!*"! ! 'a!"%a%*.

31.5.2.3

D 0 00

A* "!0"a* ! !"%a<= !!"'%na' * 'a!"%a%* "!"!*!na%* a"a 'a!"%a%* %n%%a%*  a"a %n!"a&* ! 'a!"%a%*. W **:!& !"%a" ' 'a!"%a& "!"!*!na% ! ' * *!0%n!* a'* ! "%0!'  ! 'a '6%na<= !*!* a'*` •

@"!a ! na6%&%a! ! **

•

!'"!*a

•

@"!a ! aa&%a<=

A"aQ* a '6%na<= !*!* a'* ! "%0!'# Q **:!& !!"'%na" %!"*a* !aa* ! !"%a<= *!**%a*. S!&!%na" a"a %** processar X selecionar   processar X criar etapa . ,!9*! aa&%;a" @"%a* "!0"a* ! !"%a<= " !aa ! !"%a<= !' saltar X at#aliar entradas de re5ras . E*a* *= !J!aa* !& *%*!'a *!**%a'!n!. A**%' ! *6"! 'a "!0"a ! !"%a<= Q !nn"a ' a&" "* a"a  a' !*%n# !*! Q a!%! ! n= *!"= 'a%* !J!aa* a* "!*an!* "!0"a* ! !"%a<= ! ! aa* ! !"%a<=. ,**%!&'!n! n= !*= !$n%a* a* a* a"a!":*%a* !' * * &an'a a* !n"aa* ! "!0"a n%a* !' 'a !aa ! !"%a<=# a**a a"a a "-J%'a !aa ! !"%a<=. D!! !"9*! !' n*%!"a<=# ! a* !*"aQ0%a* ! !"%a<= '&!Ja* a'!na' *%0n%$a%a'!n! * !'* ! !J!<=  "0"a'a. D! ' a 0a"an%" 'a n*%*]n%a * 'a!"%a%* "!"!*!na%*# !! !K!a"9*! a a"%6%<= n n:!& a @"!a ! na6%&%a! ! **.

CONTROLADORIA

275 de 305

O9J S!  -%0 sa7da de mensa5em de erro K% a%a a"a 'a !aa ! !"%a<= !' processar X selecionar  na $>a ! "!0%*" caracter7sticas *!0! *! ' a%* a**%' ! n= !*%!" aa&%;aa n!n>'a !n"aa ! "!0"a a"a  &ana ! "!0%*" ! *!" !$n%# ! !n"aa* ! "!0"a !!' *!" aa&%;@!%* ' aa ! a&%a!. A**%' !J%*! a **%6%&%a! ! !*a%a" "%*-"%a'!n! !n"aa* " !J!'& a"a $n* ! !*! *!' ! !*a* !n>a' ! *!" !&%'%naa*. O "an*"! a* "!0"a* ! !"%a<= !! *!" a%na 'ana&'!n!. S!&!%na" a"a !*! !K!% s#plementos X transporte.

31.5.3 SQ0 7 089: 7 0 7 @8  80 V0 (A0 M0) A *:n!*! ! a"%6%<= !"'%! %*a&%a" ! aJ%&%a" na n*"<= ! a&!"a<= ! a* a* a**%a<!* !n"! * @"%* 6!*. ,!' *!" &%*a* * 6!* n= a**%a* a"a ' !!"'%na % ! 6!  6!* ! ' !!"'%na % ! 6! a**%a* a ' !n" ! &" !' a"%&a". O '!n ! Ma!"%a%* a'6Q' n!' ' <= ! A**%a<= "@%a a !"'%! a**%a" ' 0"an! nd'!" ! 'a!"%a%* a ' !n" ! &"* "a%a'!n!. ,a"a * !n"* ! **# a&Q' a* %*!* @ '!n%naa*# a'6Q' !' *!" &%*a* * !n"* ! &"* a"a * a%* n!n>' !n" ! ** K% a***%a. O '!n O"!n* !"'%! ana&%*a" a**%a<!* a"a * *!n0%n!* %* ! "!'` "!' %n!"na# "!' ! !&%'%a<=# "!n* ! "<= ! CO# "!n* ! "<= ! ,,# "!n* ! "!**# %a0"a'a* ! "!! ! "!n* ! 'an!n<=. O '!n 6!* ! ** nQ' * 6!* ! ** 0!"a%* 6!' ' * 6!* ! ** a"a "!** ! 'anKa"a.

31.6 TH_ 7 0 0 C' @ K% %# Q **:!& ana&%*a" na* a"%'n%a%* " !n" ! &" @ ! * "!*n*@!%* " ' !n" ! &" "!*n!' n= *- !& "!*&a 'a* a'6Q' !& %n!*%'!n ! a%a& a&%a a !n" ! &". W %'"an!# a"a an@&%*! a&&a"  *!**  !n" ! &" !' Kn<=  a%a& a&%a# " !J!'& (ROI). A* na* a"%'n%a%* !' *!" "an*K!"%a* n &%n!  !"%%a'!n!.

31.6.1

TH_ G7

N !n!""a'!n  !": !' *!" "an*K!"%a* a* na* "!K!"!n!* a na* a a0a"# na* a "!!6!"# !*!* ! 'a!"%a%*# a%* ! GI,. A* na* a a0a" ! a "!!6!" !' *!" "an*K!"%a* n $na&  !":  n !""!"  !": *!'"! ! !*!a. A aa "an*K!"]n%a#  *%*!'a !&%'%na a* "an*K!"]n%a* an!"%"!*  '!*' !":. O "!** *! %%! !' !aa*`

E0 1 A* na* a a0a" ! a "!!6!" a *!"!' %%%a!* *= a&&aa !' FI n $na&  !": a"aQ* a <=  '!n Cna6%&%! → Cna6%&%a! $nan!%"a → Ra;= → ,"!**a'!n !"%-% → En!!""a'!n → "!a0"a" → a*! a"%'n%a& → a*! ! @&& ! 8HS. InK"'! a !'"!*a a"a a a& !*!a !J!a"  @&&. ,a"a !*a* !'"!*a# a* na* *!"= %%%a* ! a" ' * !n"* ! &" ! a* %%*!* (%%*=). ,a"a a!**a" * '!n* ! FI a-*  @&& ! *!" *a  "!&a-"% a"=` '!n ! FI a"a na* a a0a" ! a "!!6!".  (*!! Sana" R!" ,a%n!" R!"* %n ,"$ C!n!" An%n0).

CONTROLADORIA

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 Y an %*&a7 >! 6"!a/n K a7a6&!* an "!!%a6&!* K" !a> FI '!n n!" >! '!n %n En&ironment S#bst PA/%A ad,stmt . 

E0 2 O* a* !' *!" "an*K!"%* a"a ,CA. N= *!&!%n! a "-J%'a <=  '!n &an' '!n !' FI a**%an a !n"* ! &" a"@!* ! '!n n@6!%*. F%"* >! "0"a' a!* >! $na& 6a&an! K !n "!!%a6&!* an a7a6&!*. I a&* !!"'%n!* >! $na& 6a&an! K >! "!%* !"% an a!* >%* /%> a '%n* (r9r) *%0n. A* a "!*&# >! *''a"7 "!"* %n !a> !"% na%n >! '!'!n* %n >! a7a6&!* an "!!%a6&!*# a* %* *'a"7 %n F%nan%a& An%n0. T>%* %n%"! '!> >a* >! aana0! >a 7  n n!!  a""7 >! 6a&an! K"/a" %n ,"$ C!n!" An%n0 a >! ! n K >! 7!a". T>! a& 6a&an! K !n a7a6&!* an "!!%a6&!* %* *!  >! !"% 1 %K >!"! %* n 6a&an! %n !"% . IK 7 /an  "!a! 7" /n R!" G"%!" "!"*# n! >a 7 6a%n >! $na& 6a&an! K a !"% 67 a%n0  >! *''a"7 "!"* K >! !"%*  >"0> >! !*%"! !"%.

P80 E!n %K 7 !%!  "an*K!" 6a&an! *>!!* %n "!a&%'!# 7 '* $"* "n >! ""!*n%n0 "an*K!" "0"a'*#  "!a! >! !n%n0 6a&an!*. F08 G>!n 7 "n >! "an*K!" "0"a' K" >! $"* %'!# >! *7*!' a&&a!* >! !n%n0 6a&an! %a >! *"! a&%a%n# an "an*K!"* %  ,"$ C!n!" An%n0. In *6*!!n !"%*# >! *7*!' a&&a!* >! 6a&an! an ** >! %j!"!n! 6!/!!n >%* an >! !n%n0 6a&an! K >! !"% %n !*%n  ,"$ C!n!" An%n0. IK &%n! %!'* a"! "!a! "%n0 >! "an*K!"# >! a'an7%n0 "!"*  n "%! 7 /%> >! %j!"!n!# 6 >! ""!n 6a&an! K" !a> 6! ('a!"%a& # a**!# !6"# "!%") an ,"$ C!n!". A&& K >!*! "0"a'* "%! a ana5ement  Kn%n >a a&&/* 7  *!! />!n />a aa >a* a&"!a7 6!!n "an*K!""!.  Y an a&* !&!! an7 'ana0!'!n %nK"'a%n >a 7 n &n0!" n!!. Y ann !&!! ""!n !n"%!*# *%n! >! *7*!' *%&& "!%"!* >!*!. IK 7 "n a 'ana& "an*K!"# >! *7*!' !"/"%!* an7 ""!*n%n0 aa >a /a* a&"!a7 "an*K!""!  ,"$ C!n!" An%n0. F" !Ja'&!# %K !"a%n 'a!"%a& ** >a! a&"!a7 6!!n "an*K!""! %n "!a&%'! an 7 /an  "n a !"%% "an*K!" K" >! *a'! !"%# >! *7*!' $"* !&!!* >! aa >a /a* a&"!a7 "an*K!""!. G>!n >%* >a!n*# 7 &*! >! %nK"'a%n n >! %n!n"7 *%n0 '!n* K" !a> "an*a%n. T>! !"%% "an*K!" "0"a'* n&7 "!a! n! *%n0 !" 6!# />%> na%n* >! "!%* 6a&an! (>! %j!"!n! %n >! 6a&an! K" /" %n "!**). A00  Y an $n !a%&* K >! %j!"!n %n* K !"%% "an*K!" n!"` •

P7 C@ A00 H P@/R@

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P7 C@ A00 H P@ 7 R@ @

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P7 C@ A00 H M0@ S0

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P7 C@ A00 H ?  P

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P7 C@ A00 H A0

CONTROLADORIA

31.6.2

277 de 305

TH_ -@

 T>! K&&/%n0 6a&an! *>!! %!'* an 6! "an*K!""! n&%n! %n "!a&%'!` •

Ma!"%a& **

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A**!*

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G" %n "!**

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O>!" 6a&an! *>!! %!'* (00-7 @)

 T>! *7*!' ** 6a&an! *%n0* %"!&7  ,"$ C!n!" An%n0 K"' n&%n! *%n0* />%> %"!&7 aj! >! 6a&an!* K a**!*# 'a!"%a&* an /" %n "!**. IK 7 >a! &%n! %!'* %n ,"$ C!n!" An%n0# >! *7*!' a!* a "$ !n!" '!n K" !a> "!K!"!n! '!n (!.0. MM " FI '!n).

I00 In "!"  "an*K!" a**!* n&%n!  ,"$ C!n!" An%n0# 7 '* 6! *%n0 >! 'n!n A**!* An%n0 (FI9AA). In "!"  "an*K!" 'a!"%a& ** n&%n!  ,"$ C!n!" An%n0# 7 '* 6! *%n0 >! 'n!n Ma!"%a&* Mana0!'!n (MM). In "!"  "an*K!" /" %n "!** n&%n!  ,"$ C!n!" An%n0# 7 '* 6! *%n0 "!*&* ana&7*%* %n >! 'n!n ," C* Cn"&&%n0 (CO9,C). P80  Y $"* n!!  !n!" >! an* 7 /an  "an*K!"  ,"$ C!n!" An%n0 %n >! C*'%;%n0 "an*a%n K" 6a&an! *>!! an "$ an &** an*. In a%%n# 7 n!!  "n !a> "0"a' n!  "!a! >! !n%n0 6a&an! K" 'a!"%a&*# /" %n "!** an a**!* K"' >! *"! a&%a%n (*!! T"an*K!""%n0 8a&an! S>!! I!'* ,!"%%a&&7). F" K">!" %nK"'a%n# *!!` •

,!"% C&*%n0 A%%%!* K" Ma!"%a& S*

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,!"% C&*%n0 A%%%!* K" G" %n ,"!**

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,!"% C&*%n0 A%%%!* K" A**!*

N! >a %K 7 >a! a&* "!a! a**! an* a* *a%*%a& * !&!'!n* (7! )  a! %n!*'!n "!"*# 7 '* *%&& "!a >!*! >! *a'! /a7 a* n"'a& 6a&an! *>!! an*. Ua%n0 %n "!a&%'! %n ,"$ C!n!" An%n0 %* n&7 **%6&! %K 7 >a! !n!"! >! an* a* a%%na& 6a&an! *>!! an* an ,VL an* %n C*'%;%n0.  Y '* * >! !n%n0 6a&an! K" >!" 6a&an! *>!! %!'*  "an*K! " n&%n! 67 "!a%n0 >! '!n* 'ana&&7# a* "an*K!" "!"* ann 6! a""%!  >!"!. Y a&* >a!  a**%0n a !Ka& "$ !n!"  !a> K >! an* %n !*%n %n C*'%;%n0 K" ,"$ C!n!" An%n0. G>!n *%n0 %n FI# >/!!"# 7 an *! a %j!"!n "$ !n!" 'ana&&7. Y an a&* !$n! !"%a%n "&!* K" $n%n0 >! "$ !n!"# />!"! n "$ !n!" >a* 6!!n *! K" a *%n0. S!! D!"%a%n R&!* K" F%n%n0 >! ,"$ C!n!" %n >! I'&!'!na%n %! (IM) K" ,"$ C!n!" An%n0. Y an $n K">!" %nK"'a%n a6 !"%a%n %n >! '!na%n K" ,"$a6%&%7 Ana&7*%* (CO9,A) n!" C>a"a!"%*% D!"%a%n. G>!n 7 a**%0n /n a7'!n*  a /" 6"!a/n *""! !&!'!n# >! *7*!' $n* >! "$ !n!"  />%> % %* a**%0n!. I an >!"!K"! 'a! *!n*!  "an*K!" /n a7'!n* n&%n!.

F08 AK!" 7 >a! "!a! >! !n%n0 6a&an!# >! *7*!' a&/a7* "an*K!"* >! %j!"!n! 6!/!!n >! n!/ 6a&an! an >! "!%* 6a&an!. A >! !n K >! 7!a"# 7 n!!  a""7 K"/a" >! 6a&an!* K" >! 6a&an! *>!! %!'* >a /!"! *! %n "!a&%'!  ,"$ C!n!" An%n0.

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 T>! *7*!' a**%0n* /" %n "!**  "$ !n!"* 67 a%n0 >! a**%0n'!n K !n "%n "!"# "!*# *a&!* "!"* !. (*!! ,"$9C!n!"9A**%0n'!n*).  T>! *7*!' a**%0n* a**!*  "$ !n!"* %n%"!&7# %a a**%0n! % n!"na& "!"* " * !n!"* (*!! A**%0n%n0 A**!*). T>! "0"a' "an*K!"* >! a%*%%n an " **# a* /!&& a* '&a! a&! a*'!n*.  T>! *7*!' a**%0n* 'a!"%a& ** 67 a%n0 >! a**%0n'!n %n >! 'a!"%a& 'a*!" "!"# %n >! &an *!0'!n (*!! A**%0n%n0 Ma!"%a&*). T>! *7*!' a**%0n* a&a! *a&!* "!" ** %a >! *a&!* '!n %!' " >! G8S !&!'!n. IK 7 "n a 'ana& "an*K!"# >! *7*!' !"/"%!* an7 ""!*n%n0 aa >a /a* a&"!a7 "an*K!""!  ,"$ C!n!" An%n0. F" !Ja'&!# %K !"a%n 'a!"%a& ** >a! a&"!a7 6!!n "an*K!""! %n "!a&%'! an 7 /an  "n a !"%% "an*K!" K" >! *a'! !"%# >! *7*!' $"* !&!!* >! aa >a /a* a&"!a7 "an*K!""!. G>!n >%* >a!n*# 7 &*! >! %nK"'a%n n >! %n!n"7 *%n0 '!n* K" !a> "an*a%n. T>! !"%% "an*K!" "0"a'* n&7 "!a! n! *%n0 !" 6! >a na%n* >! 6a&an! K"' >! "!%* !"% (" >! %j!"!n!  >%* 6a&an! K" /" %n "!**).

F08  T>! 0"a>% 6!&/ %&&*"a!* >! h/ K aa K"' >!" 'n!n*  ,"$ C!n!" An%n0# a* "* />!n 6a&an! *>!! %!'* a"! "an*K!""! n&%n!.

31. S0 7 IH9: O* "!&a-"%* *ana"  RH3 *= 6a*!a* !' 'a %%*= ! a" ' a na6%&%;a<= !"%-%a. ,a"a ana&%*a" "!*&a* *an  ** ! !na*# n !nan# Q n!!**@"% !nn"a" a @"!a Kn%na& !*!%$aa !' FI  CO. U'a !; ! !*a* @"!a* ! a* "!0"a* ! *a %&%;a<= !' *!" !$n%a*# Q "!%* !$n%" *!* "-"%* "!&a-"%*. A"aQ*  *%*!'a ! %nK"'a<!* Q **:!& 'a"a"  &an!a a"a  !n" ! &" '  "!a&. A n"@"% ! CO9,A# * !n"* ! &" "a6a&>a' ' na* a"%'n%a%*. E' CO_,A Q "!%* "a6a&>a" ' a'* ! a&"!*. O* "!&a-"%* an !' !" :n%!* ! na* a"%'n%a%* (a%# 'a!"%a& !' "!**# !*!) ' na* ! "!*&a. ,!"'%! a%na  @&& ! :n%!* $nan!%"* '  ROI ! a %!n%$a<= * 6!* 0!"a"!* * **.

31..1

R@0G 077 7 C0 7 L8

A @""! ! "!&a-"%* %*n%6%&%;aa n RH3 !n0&6a ' *Q"%! ! "!&a-"%*  R!" ,a%n!" "!n%* !' 0"* !# n"'a&'!n!# n*%*! ! %* "!&a-"%* ! ' '!*' % (a%* ' 'a"a<= ! "!a&H&an!a). Caa "!&a-"% ! *!" !J!a %n&%n  n= a* '%'!na<!* !n"! !'"!*a* (!n"! !n"* ! &"*). Na !J!<= * "!&a-"%*# !! *!" !*&>%a 'a a* %*!*.

31..1.1 A22 A2? A2A A2C A2F A

R@0G 07  @0

S_ALR_BB34 9 " ! !n"* ! &"` &anH&anH"!a& S_ALR_B1334 9 " ! !n"* ! &"` &an!aH"!a&H!*% S_ALR_BB12 9 L%*a ! !n"* ! &" &an!aH"!a& S_ALR_BB1B 9 " ! !n"* ! &"` 'a"a<= "%'!*"a& "!a& S_ALR_BB2? 9 " ! !n"* ! &"` &an!aH"!a&H!*% *!0n S_ALR_B13342 9 C!n" ! &"` :n%!* !*a:*%*

31.7.1.2 Partidas Individuais

\E5 9 C!n" ! &"` a"%a* %n%%a%* "!a%*

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\E5Y 9 C!n" ! &"` a"%a* %n%%a%* &an!aa*

31..1.3 A A

S_ALR_B13343 9 C!n" &"` na* a "!!6!" S_ALR_B13344 9 C!n" &"` na* a a0a"

31..1.4 A A1 A2 A3

P07  0

C0 0 0H7 70

S_ALR_B13345 9 C!n" ! &"` &%!n!* ("an*K!".!"%%a'!n!) S_ALR_B1334? 9 C!n" ! &"` K"n!!"!* ("an*K!".!"%%a'!n!) S_ALR_B1334B 9 C!n" ! &"` %'6%&%;a ("an*K!".!"%%a'!n!) S_ALR_B1334 9 C!n" ! &"` 'a!"%a%* ("an*K!".!"%%a'!n!)

31.7.1.5 Funções especiais

2\EE 9 C!n" ! &"` "!0%*"* ! a%* \E5 9 C!n" ! &"` :n%! ! a* '!*"!

31..1.6 A5 A51 A52 A53

L7 7 S@7 X7

S_ALR_B1334 9 C!n" ! &"` *a& 'Q% YTD H na* S_ALR_B1335 9 C!n" ! &"` *a& 'Q% YTDH!n" ! &" S_ALR_B13351 9 C!n" ! &"` *a& 'Q% !":Hna* S_ALR_B13352 9 C!n" ! &"` *a& 'Q% !":H!n" ! &"

31.7.1.7 Cenário ALE descentraliado

S_ALR_B13354 9 " ! !n"* ! &"` ALE &an.H"!a&H!*% 0" 31.7.1.! Preços Internos

S_ALR_B13355 9 C!n" ! &"` "!<* %n*.` "!n%&.&an!a'!n 6a&an<

31..1.# AE1 AE2

TH_ 7 D7  EIS

S_,_4111B 9 CCL9a* "!a%*` "an*'%**= a EIS S_,_4111 9 CCL9a* &an!a*` "an*'%**= a EIS

Na aa&%;a<= ! "!&!a*!# * "!&a-"%* a"!* *= %'"a* *'!n! a"a  'anan! . W "!%* "an*"@9&* a"a  *! 'anan! ! 0!"@9&*.

31..2

R@0G D@@7 077 7 C0 7 L8

D%!"** "!&a-"%* "%&&/n *= %*n%6%&%;a* '  RH3. C' !J!<= a* 'a"a<!* ! !n" ! &"# * * "!&a-"%* !' *!" "!**a* a n:!& ! !n" ! &"  0" ! !n"* ! &".

CONTROLADORIA

31..2.1 A9 ,CA1 A9,CA1 A9,CA2 A9 ,CA2 A9,CA5 A9 ,CA13 A9,CA4 A9 ,CA4 A9 ,CA5 A9,CA? A9,CA A9 ,CA

31..2.2

280 de 305

R0 00 S_ALR_B1332? 9 " ! !n"* ! &"` &an!aH"!a&H!*% C!n" ! L"` &an!aH"!a&H!*% S_ALR_B1332B 9 C'a"a<= ! !n"* ! &" &an!aH"!a&H!*% S_ALR_B1333 9 " ! !n"* ! &"` &an!aH&an!aH"!a& ' S_ALR_B13332 9 " ! !n"* ! &"` !": aa&Ha'&aHan S_ALR_B13334 9 " ! !n"* ! &"` 'a"a<= "%'!*"a& "!a& 2 S_ALR_B1333? 9 " ! !n"* ! &"` na* a"%'n%a%* &an!aH"!a& C!n" ! L"` 'a"a<= &an!aH&an!aH"!a& " ! C!n" ! L"` 'a"a<= &an!aH&an!aH"!a& " ! C!n" ! L"` !": ""n!!# a'&a an&a aQ a aa C!n" ! L"` 'a"a<= !": ""n!!# a'&a an&a aQ a aa C!n" ! L"` a"a<!* "%'!*"a& ! %* an* " ! C!n" ! L"` a"a<!* "%'!*"a& ! %* an*

R0 00 – Q7 00Q0

A9,CA1 \!7 $0"!*` "$ !n!" A9 \!7 $0"!*` "$ !n!" 0" ,CA1 A9,CA11 R!"n n %n!*'!n` "$ !n!" 'a"%*n

31..2.3

S@ F80 q D0@7 ALE-S

C9,CA1 ALE &anHaa&Ha"%an!` "$ !n!" C9 ALE &anHaa&Ha"%an!` "$ !n!" 0" ,CA1 ,a"a !" %nK"'a<!*# *!&!%n! Cna6%&%a! ! C!n" ! L" → S%*!'a ! InK"'a<!* → F!""a'!na* → R!" ,a%n!" → R!&a-"%* D"%&&/n → EJ%6%"

32 P70  0 7 Q7  CO 32.1 PX-80 An!* ! In%%a"  "!** ! a"a<= * ** ! !n!""a'!n '!n*a& !' CO# a&0n* a*!* a6a%J "!&a%na* !!' *!" !"%$a*` 1. A* !"!%a<!*  a% $J @ !!' !*a" !K!aa* na* "]* n%a!*. 2. T* * &an' &an
CONTROLADORIA

281 de 305

3. T* * &an'a "!' !"@ "!!6!" &an
32.2 B@8 9J  CO ,a"a 0a"an%" ! n= *!a' !K!a* 'a%* &ana'!n (!" a6!&a a6a%J).

T9:

O9:

Cn"&&%n0→ Cna6%&%a! C!n"* ! C** → A'6%!n! → 8&!% ! ,!":* → ]OP1 – M%$a"

D9: B@ Lana'!n A%%a!* n= *!%a* a  '!n*a<= – R!a& Aa&%a<= *!"%" a"a a"%Ka "!a& C!n"* ! ** %%*= "!a&  C'!n*a<= a%%a!* %n%"!a R!a& C'!n*a<= a%%a!* – R!a& C""!<= *!0'!n &ana'!n

CONTROLADORIA

O9: D%*"%6%<= ! ** "!a%* – 6! ! * D%*"%6%<= ! ** %n%"!* "!a%* En"aa ! "!n*` !!"'%na<= a'@%a En"a" :n%!* !*a:*%*

282 de 305

D9:

W 'a a* !aa*  "!** ! !n!""a'!n ,! *!" n!!**@"% a"a &ana'!n W 'a a* !aa*  "!** (Q !J!aa ,"Q9%*"%6%<= ** $J* a'a%a'!n! a"a "an*a<= ! @&& ! a"%Ka "!a&) Ra!% a "!*&a Ra!% !n ' "!!" CO9,A W 'a * "!%'!n* a"a ;!"a" * !n"* ! Ra!% ** %n%"!* "!a& ** Ra!% "!** "!a& A8C C*!% A8C n= %'&!'!na S&!'!n* !"%-%* 9 R!a&  T"an*K!"]n%a a SIL (*%*!'a ! %nK"'a<= ! &0:*%a) ! N= !*@ *!n *a :n%!* !*a:*%* "!a%* E*@ *!n n "!** a"a "an*K!"]n%a * ** !  T"an*K!"]n%a* !"%-%a* "!a%* !n!"0%a !&Q"%a R%na a"a a!"* ! &anan ' &an
B@



  



32.3 L9 Q7 00Q0   0 7 80 8 7 S! * "!*** ! a&a<= K"!' !$n%* ' 6a*! !' :n%!* !*a:%*# Q "!%* !K!a" * &an
T9:

Cn"&&%n0→ Cna6%&%a! C!n"* ! C** → Lan
Í7 00Q0 Cn"&&%n0→ Cna6%&%a! C!n"* ! C** → En!""a'!n  ,!": → Fn<!* In%%a%* → T"an*K!"]n%a* → ]"A5 9 n%!* !*a:*%* %n!!n!n!* a a%%a! SIL Lan
T9:

E Cn"&&%n0→ Cna6%&%a! C!n"* ! C** → En!""a'!n  ,!": → Fn<!* In%%a%* → T"an*K!"]n%a* → ]DA5 9 n%!* !*a:*%* !!n!n!* a a%%a! SIL Lan
Í7 00Q0

CONTROLADORIA

283 de 305

32.4 A@  80 7  @X0   0 7 80 O* ** ! !n!"0%a !&Q"%a# n"'a&'!n!# *= &an
T9:

Cn"&&%n0→ O"!n* In!"na* → En!""a'!n ,!": → Fn<!* In%%a%* → ]S?5 – T"an*K!"]n%a !"%-%a

C@ 7 A@9:

32.5 A@  80 7 0 7 80   7 8 877 H@ S!'"! ! !J%*%"!' !n"* ! ** ! "!*a' a%%a!* a"a 'a%* ! 'a n%a! Ka6"%&# Q "!%* !K!a" "%'!%"a'!n! a a&a<= * *!* **# *!a %a "a!%# %*"%6%<=# "an*K!"]n%a !":%a  a&a<= %n%"!a ! a%%a!  '!*' %a &an
T9:

Cn"&&%n0→ Cna6%&%a! ! C!n"* ! C** → En!""a'!n ,!": → Fn<!* In%%a%* → A&a<= → 

C@ 7 A@9: 2 r PASSO`A-* !*! "!%'!n# * * ** * !n"* ! ** !'%**"!* !*a"= a&'!n! a&a* a"a * "!!"!*. O *!a# *!* *a&* !!"= !*a" ;!"a*. W "!'!n@!& !"%$a" *!  *a& * !n"* ! ** !'%**"!* !*= ;!"a* an!* ! a**a" a"a a "-J%'a !aa. T9:

Cn"&&%n0→ Cna6%&%a! ! C!n"* C** → S%*!'a InK → R!&a-"% a"a Cna6%&%a! ! C!n"* ! C** → C'a"a<= ,&an!aHR!a&→ SeALRe!%13611 – C!n"* ! *` "!a&H&an!aH!*%

&8 7 C0 C80

32.6 A  80 7 M809: 1 r PASSO` A&a" * ** a S!"%*= ! Man!n<= a"a * !n"* ! ** ! 'an!n<= a"aQ* ! a&a<= 'ana& ! a6a%J. E*! "!%'!n Q 'a%* %n%a  !  "a!% ( " "!** ! a&a<=) %* ! a&0n* !n"* ! ** ! 'an!n<= !' !J!a" a%%a!* a"a  !n" ! ** ! *!"%*=. T!n "!%'!n* %*%n ("a!% ! a&a<= ! a%%a!)  SA, n= n*!0! "aa" !*a "!"*%%a!. ,"an# a0"a# an a a&a<= * ** * !n"* ! ** ! *!"%*= ! 'an!n<= ' * !n"* ! ** ! 'an!n<= *!"= K!%* a"aQ* ! ' dn% "%Q"%` a&a<= ! a%%a!. O "%Q"% a"a !$n%<= a* an%a!* ! a%%a!* ! *!"  '!*' "%Q"% ! *!"%a *a a"a  %& ! a&a<=# '# " !J!'&# nd'!" ! Kn%n@"%* ! aa !n" ! **. ,! *!" "%a ' % ! a%%a! ! ""!*na a nd'!" ! Kn%n@"%*. W %'"an! *a6!" !  &ana *% %nK"'aa 'a a"%Ka &an!aa '!n*a&. E*a a%%a! !' *!" !$n%a* ' -%0 (3) – a&" ! a"%Ka %nK"'a 'ana&'!n!. O a&" %nK"'a n= Q %'"an! %* !  *%*!'a *!"@ %"@ a*a" a %K!"!n
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* !n"* ! ** ! *!"%*= ! 'an!n<= !' n%na" *!n K!%* %a "a!% *! !*!a.

T9:

Cn"&&%n0→ Cna6%&%a! ! C!n"* ! C** → Lan
2 r PASSO` D!!"'%na" a* a"%Ka* "!a%* a"a * !n"* ! ** ! 'an!n<= a"a a* a* n%a!*. N!*! ''!n# a!na* * !n"* ! ** !*a"= '  a&" a a"%Ka ""!. N !nan# a"a ! * *a&* * !n"* ! ** $!' ;!"a*# *!"@ "!%*# *!"%"'!n!# "an*K!"%"  a&" a a"%Ka "!a& a&&a a"a a* "!n* ! 'an!n<=# a&%a!# !.. OBS 1 b O -%0 a a"%Ka "!a& !$n% n &an!a'!n  ']* !' "!**a'!n !! !*a" "!!n>% ' 5 9 Ta"%Ka "!a& a'@%a 6a*!aa !' a%%a!. N aa*"a'!n  &an!a'!n# !*! a' Q "!!n>% a'a%a'!n! ! a" '  aa*" 6@*% a a%%a!. ,"Q'# !&! ! *!" a&!"a a"aQ* a "an*a<= ! &an!a'!n (]P26) n &a7 12%4b  T% ! a%%a!` -%0* ! n"&!. OBS 2 b Ca* a&0' * !n"* ! ** a* a"%Ka* !*%!"!' *!n a&&aa* %!" ' a& ! a%%a!* "!a%* ;!"a# *!"@ a"!*!naa '!n*a0!' ! !"" ! n!n>'a a"%Ka *!"@ 0"aaa. ,"an# n!*!* a** Q "!%* !"%$a" "!  a& ! a%%a!* !*@ ;!"a !# a* "!a&'!n! *!a ;!"# * ** "!a%*  !n" ! ** !!"= *!" ;!"a* ! *!"@ "!%* !J&%"  !n" ! * a &%*a ! @&& a"aQ* a "%a<= ! " 0"  a"aQ* ! "%a<= ! 'a a"%a<= ! *!&!<= ("an*a<= ]M1"). T9:

Cn"&&%n0→ Cna6%&%a! ! C!n"* ! C** → En!""a'!n ,!": → Fn<!* In%%a%* → ]SII – D!!"'%na<= ! Ta"%Ka

&8 7 C0 C80 3 r PASSO` T"an*K!"%"  a&" a a"%Ka "!a& a&&aa a"a a* "!n* ! 'an!n<= ! K"'a a "an*K!"%" * * ** "!a%* * !n"* ! ** a"a a* "!n* ;!"an  *a& * !n"* ! **. D!$n%" 'a a"%an! ! *!&!<= n!n a* a* "!n* ! 'an!n<=# "!*a"a<= ! "!K"'a a"a aa n%a! Ka6"%&. N!*! ''!n# a&0' * !n"* ! ** a%na !"@ !*a" ' *a& a* !*!a "!!6!n ** ! a&0'a "!' ! 'an!n<=. N!*! a*#  *a& *!"@ ;!"a *'!n! a-* a &%%a<= a* "!n* ("-J%' a**). T9:

Cn"&&%n0→ O"!n* In!"na* → En!""a'!n ,!": → Fn<!* In%%a%* → R!aa&%a<= ! Ta"%Ka* "!a%* → ]ON2 – ,"!**a'!n C&!%*

"0 7 @9: 4 r PASSO` L%%a" a* "!n* ! 'an!n<= a"a "an*K!"%" * *a& a* "!n* a"a * !n"* ! ** ! ** ! "!!6!"a'  *!"%< "!*a. A-* !*! "!**a'!n# * * !n"* ! ** ! 'an!n<= ! a* "!n* ! 'an!n<= !!"= !*a" '  *a& ;!"a*. O "!%'!n !!"@ *!" "!K!% a* a%na >aa *a&. O "-J%' %!' '*"a ' !"%$a"  *a& * !n"* ! ** ! a* "!n*. T9:

Cn"&&%n0→ O"!n* In!"na* → En!""a'!n ,!": → Fn<!* In%%a%* → A""%a<= ! C** → ]O!& – ,"!**a'!n C&!%

"0 7 S@9: 5 r PASSO` !"%$a" *!  *a& a* "!n* ! 'an!n<= !*= ' * *a&* ;!"a*. N!*! ''!n a* a* "!n* !!"= !*a" ' * *a&* ;!"a* ' !J!<= a* "!n* ! "!*a"a<= !' a6!". A* "!n* ! "!*a"a<= *= &%%aa* a"a !*! !  *! *a& *'!n! *!"@ ;!"a !%* ! a "!' !*%!" !n!""aa !n%a'!n!. O "-J%' a** !a&>a '

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"!%"a"  a&" "!K!"!n! a !*a* "!n* a* na* ! !*!*a* ! K"'a a !"'%%"  K!>a'!n  6a&an<. Ca* a&0'a "!' ! 'an!n<= !"'an!" a '!n*a0!' ! !"" ! !$n%"  "!%'!n a *!" aa a"a ""!<=  "6&!'a ("an*a<=` ]O!!).

T9: C0 7 O7 "0 7 9:

Cn"&&%n0→ O"!n* In!"na* → S%*!'a InK → R!&a-"%* a"a O"!n* In!"na* → O"* R!&a-"%* → ]OC4 – An@&%*! ! C** 3 (' !J!<= a* "!n* ! "!*a"a<=) Cn*&a" !": a'&a (an!%" aQ an ""!n!). C"%a" 'a a"%an! ! !J%6%<= ! &%*! a!na* a* "!n* ! a"!*!na"!' *a& %K!"!n! *! ;!".

6 r PASSO` N a* a* "!n* ! "!*a"a<=#  *%*!'a n= a&&a GI, "! n= *= "!n* ! "<=. N !nan# na6%&'!n!  "!%'!n !!"%a *! "  '!*'. ,"an#  &ana**! ! K"'a ! "!n* ! "!*a"a<= n= a**a**!' !' a6!" ! ' ']* a"a ". !"%$a"  *a& a* "!n* ! "!*a"a<= !' a6!" ! T"an*K!"%" * a&"!* "!K!"!n! a !*a* "!n* a* na* ! !*!*a* a"aQ* ! 'a na ! "an*K!"]n%a %a &an
Cna6%&%a! F%nan!%"a → Ra;= → Lan
C0 7 7X0 ,"<= !' ana'!n – !*! C0 7 ,"<= !' ana'!n – "an*K!"]n%a CX70  r PASSO` !"%$a" *!  *a& * !n"* ! ** ! 'an!n<= !*= ' * *a&* ;!"a*. Cn"&&%n0→ Cna6%&%a! ! C!n"* C** → S%*!'a InK → R!&a-"% T9: a"a Cna6%&%a! ! C!n"* ! C** → C'a"a<= ,&an!aHR!a&→ SeALRe!%13611 – C!n"* ! *` "!a&H&an!aH!*% &8 7 C0 C"%a" ' 0"  'a a"%a<= ! *!&!<= ' a* "!n* ! 'an!n<= C80

OBS 1 b S!'"! ! K" !K!aa a&!" a&!"a<= !' 'a "!' ! 'an!n<=  n* ** * !n"* ! ** !'%**"!*#   "!** !! *!" "!K!% a a"%" a !!"'%na<= @&& a a"%Ka "!a&  !n" ! ** (1p a**) T9J A8@ T9: D9:

M%$a" O"!n* ! Man!n<= IG33 IE3 O\O \S+1 CO3

Cn*&a" O"!n* ! Man!n<= Cn*&a E%a'!n C"%a" a"%an! *!&!<= C"%a" "* ! C!n" ! C** Cn*&a" "!n* %n!"na*

CONTROLADORIA

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32. A@  80 7 0 7 80 780   7 7 789:. 1 r PASSOb O* !n"* ! ** ! n= !*= &%0a* %"!a'!n! a* "!*** "%*# '  * !n"* ! ** ! 0!"]n%a# &%'a%;a<=# &an!a'!n ! n"&! a "<=# !!"= !" *!* ** "a!a* a"a * !n"* ! ** "!a&'!n! "%*. E*!* !n"* ! **# " *a !;# !"= *!* ** ;!"a* a"aQ* ! a&a<= ! a%%a!* a"a a* "!n* ! "<=.  T"an*K!"%" * ** * !n"* ! ** "%* %n%"!* a"a * !n"* ! ** %"!* a"aQ* ! "a!%. T9: "0 7 @9:

Cn"&&%n0→ Cna6%&%a! ! C!n"* ! C** → En!""a'!n ,!": → Fn<!* In%%a%* → A&a<= → ]SU5 – Ra!% C"%a" 'a a"%an! ! *!&!<= ' * %&* ! "a!% a *!"!' !J!a* na "!' ! "!%*a' *!" !J!a*

2 r PASSO` !"%$a" *!  *a& * !n"* ! ** %n%"!* ! "<= !*= ' * *a&* ;!"a*. Cn"&&%n0→ Cna6%&%a! ! C!n"* C** → S%*!'a InK → R!&a-"% T9: a"a Cna6%&%a! ! C!n"* ! C** → C'a"a<= ,&an!aHR!a&→ SeALRe!%13611 – C!n"* ! *` "!a&H&an!aH!*% &8 7 C0 C"%a" 'a a"%an!` .PRODIND ! !n0&6a * C!n"* ! ** %n%"!* ! "<= C80

3 r PASSOb A "-J%' a** Q a !!"'%na" a* a"%Ka* "!a%* a"a * !n"* ! ** "%* ! a* a* n%a!* Ka6"%* a"a ;!"a" "an*K!"%" * ** !*!* !n"* ! ** a"a a* "!n* ! "<= ! *!"%"'!n! a"a * 'a!"%a%* (*!a !*!# *!a C,). ,a"a ! * ** *!a' "!a&'!n! "an*K!"%*# Q "!%* "an*K!"%" !*! n a&" ! a"%Ka a"a a* "!n* ! "<= ("-J%' a**). T9:

Cn"&&%n0→ Cna6%&%a! ! C!n"* ! C** → En!""a'!n ,!": → Fn<!* In%%a%* → ]SII – D!!"'%na<= ! Ta"%Ka

&8 7 C0 C80

C"%a" 'a a"%an! .CC-PROD ! n!' * C!n"* ! ** %"!* ! "<=

4 r PASSOb T"an*K!"%" a a"%Ka "!a& a&&aa n* !n"* ! ** "%* a"a a* "!n* ! "<= ! &!"!* ! **. E*! "!** !! ;!"a" * *a&* * !n"* ! ** ! "<= %"!a. OBSb ," !*!* ! a""!na'!n# ! *6"a" a&"!* "!*%a%* (!na*) n* !n"* ! **. E*!* a&"!* "!%*a' *!" "an*K!"%* %a "a!% a"a ' na ! "!*&a. E*! "!%'!n Q !a&>a *!"%"'!n!. T9:

Cn"&&%n0→ Cn"&&%n0 ! C** ! ,"* → Cna6%&%a! ! O6!* ! C** → Cn"&&%n0 ! 6! " "!' → En!""a'!n ! !": → Fn<!* In%%a%* → R!aa&%a<= ! Ta"%Ka* "!a%* → CON2 – ,"!**a'!n C&!%

5 r PASSOb Ra!a" * *a&* "!*%a%* * !n"* ! ** "%* a"a 'a na ! "!*&a. E*! a&"!* *= a "!n* ! !na*.

CONTROLADORIA

T9:

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Cn"&&%n0→ Cna6%&%a! ! C!n"* ! C** → En!""a'!n ,!": → Fn<!* In%%a%* → A&a<= → ]SU5 – Ra!%

C@ 7 R0 2 r PASSOb  T"an*K!"%" * ** a* "!n* %n!"na* a"a FI a"aQ* a &% %a<= a* "!n* T9:

Cn"&&%n0→ O"!n* In!"na* → En!""a'!n ,!": → Fn<!* In%%a%* → A""%a<= ! C** → ]O!! – ,"!**a'!n In%%a&

O7 O* &an
O7 2.

C0 X70 T"an*K!"]n%a

C0 7X0 R!*&a

6 r PASSOb !"%$a" *! * !n"* ! ** "%* !*= ' * *a&* ;!"a*. N!*! ''!n * * !n"* ! ** "%* (%"!* ! %n%"!*) !!"= !*a" ' * *a&* ;!"a*. O* !n"* ! ** a'%n%*"a%* ! '!"%a%* *'!n! !"= *!* *a&* ;!"a* n $na&  "!** !' Kn<= a* a&a<!* a"a * !n"* ! ** '!"%a%* a* a'*"a*. T9:

Cn"&&%n0→ Cna6%&%a! ! C!n"* C** → S%*!'a InK → R!&a-"% a"a Cna6%&%a! ! C!n"* ! C** → C'a"a<= ,&an!aHR!a&→ SeALRe!%13611 - C!n"* ! *` "!a&H&an!aH!*%

&8 7 C0 C80

a"%an!` .CC-PROD – C!n"* ! ** ! "<= %"!a

32.! A@  80 7 7 7 789:   780. 1 r PASSOb N!*! ''!n a* "!n* ! "<= !*= ' * ** "!a%* &an' &anaa DESMARCADO  " !*!* ! !"K"'an!. ,a"a %*a&%;a"  GI, a&&a. EJ!a" !' *!0%a a "!&a-"% ("an*a<= ]]A] ). O SA, a&&a  GI, ! 'an!%"a* %K!"!n%aa* a"a "!n* ! "<= ! &!"!* ! **` •

,a"a * &!"!* ! **# ' *= ! na"!;a !"'an!n! ("<= "!!%%a)  *%*!'a "a6a&>a '  * !-"% a"a a"a" an  *a&  &!" Q GI, ! an Q a"%a<= ! "!<. E*!* @&& ! *!" K!% ' 6a*! n * *ana"  n * "!&%'%na"  &!". A SA, "!'!na "a6a&>a" '  * "!&%'%na".

OBS b N a* ! *a&* n!0a%* a"a * &!"!*#  *%*!'a %"@ *!'"! n*%!"a" ' a"%a<= ! "!< (n= "a6a&>a ' "%*= a"a ** n= "!a&%;a* %* ! !*a'* Ka&an ! "<= "!!%%a) ! %"@ 0a" a"a 'a na ! "!*&a !$n%a na !!"'%na<= ! na* ! MM ("an*a<= O8YC – a"a a !"a<= PRP ! PR;).

CONTROLADORIA •

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N a* a* "!n* ! "<=# a !!"'%na<=  GI, !!n!  *a&  a "!'. S! a "!' !*%!" !n!""aa !n%a'!n!  a&'!n! K"n!%a#  *%*!'a n*%!"a  *a& a "!' ' a"%a<=. S! a "!' a%na !*%!" !' a6!"#   *a& a "!' *!"@ GI,. O6*!"! !  &an
T9:

P\0

Cn"&&%n0→ Cn"&&%n0 ! C** ! ,"* → Cna6%&%a! ! O6!* ! C** → Cn"&&%n0 ! 6! " "!' → En!""a'!n ! !": → Fn<!* In%%a%* → Ma!"%a& !' "!** → ,"!**a'!n C&!% → ]]AO – D!!"'%na" C' "!n* ! "<= C' &!"!* ! **  Ta* a* !"*!* ! !!"'%na<= ! "!*&a

Ca* ""a' !""* n "!**a'!n# %&%;a" a* "an*a<!* a"a "!**a'!n %n%%a& (]]AS ! ]]A<)# a"a ana&%*a" '!&>" a* '!n*a0!n* ! !"".

2 r PASSOb O @&& * !*%* !! *!" !K!a a-*  @&&  GI, ! !! *!" K!% an!* a &%%a<= an *! !*!a" "an*K!"%" * a&"!* * !*%* a"a* a"a CO9,A. O !*% ! *!" a&&a a"a &!"!* ! **# "!n* ! "<= ! 6!* ! *. O RH3 a&&a  !*%  6! " &a**! ! *#  " &a**! ! * ! "%0!'  'a!"%a&. O a&& * !*%* K"n!!' %nK"'a<!* a"a 'a" '!%a* a"a '!&>"%a* ! **. O* !*%* *= a&&a* !"%%a'!n! a"a * &!"!* ! '&a%a'!n! a"a a* "!n* ! "<=. ,"Q9"!%*%* a"a @&& * !*%*` •

E*%'a%a ! @&& ! ** !-"%* (a"= a"a a* "!n* ! "!&%'%na"!* a"a &!"!*) !! !" I!'%;a<=.

•

O* 'n!n!*  'a!"%a& n*an!* na &%*a Qn%a a !*%'a%a ! ** *aa a"a  @&& * ** !-"%* !!' !*a" a"%6:* * !"a<!* n! *= *aa*. Ca* n"@"%# n= *!"@ **:!& &%*a" ""!a'!n! * !*%* !  "!K0 an a* !"a<!* *= n$"'aa*.

•

O* 6!* a"a * a%* * !*%* *!"= a&&a* !!"= n!" 'a >a!* ! !*% @&%a.

•

N *!% " "!'# a "!' !! !"  *a* ! LI8 (DL – &%6!"aa)  ENTE (TA8HTECO – !n%a'!n! !n!""aa).

•

O ha0 ! "%0!'  'a!"%a& na %*= ! * 1 * '!*"! ! 'a!"%a%* !! !*a" *!a a"a * * 'n!n!*  'a!"%a& ' * ":%#  !!' *!" *a* * 0"* ! "%0!'. D!! K"'a# Q **:!& !!"'%na" a%* 'a!"%a%* a*a"a' a%* !*%* !' aa &a**! ! **. O ha0 !! !*a" *!a an!* a "%a<= a !*%'a%a ! ** a"=  'a!"%a&.

CONTROLADORIA

289 de 305

OBS` A 'a"a<=  ha0 ! "%0!'   * ! 0"* ! "%0!' a'!na'  &'! ! a* ! "an !0"aa' a !"K"'an! na* "%na* ! !n!""a'!n '!n*a&. R!'!na9*!# "an# a 'a"a<= !*! ha0 *'!n! a"a * 'a!"%a%* ! *= "!&!an!* a"a  *. T9:  7 P\0

Cn"&&%n0→ Cn"&&%n0 ! C** ! ,"* → Cna6%&%a! ! O6!* ! C** → Cn"&&%n0 ! 6! " "!' → En!""a'!n ! !": → Fn<!* In%%a%* → D!*% → ]]S1 – ,"!**a'!n &!%. C' "!n* ! "<=  Ta* a* !"*!* ! !!"'%na<= ! "!*&a

Cn"&&%n0→ Cn"&&%n0 ! C** ! ,"* → Cna6%&%a! ! O6!* ! C** → Cn"&&%n0 !"%-% ! " → En!""a'!n ! !": → T9:  @0 Fn<!* In%%a%*` C&!"!* ! C* ! ," → D!*% → ]]S5 – ,"!**a'!n &!%. C' &!"!* ! * P\0  Ta* a* !"*!* ! !!"'%na<= ! "!*&a

3 r PASSOb N!*a !aa# &%%a<= a* "!n*# Q ! "!a&'!n! *!"= 0!"a* * &an
Cn"&&%n0→ Cn"&&%n0 ! C** ! ," → Cna6%&%a! ! O6! ! ** → Cn"&&%n0 ! O6!* " "!' → En!""a'!n ,!": → Fn<!* In%%a%* → A""%a<= ! C** → CO!! – ,"!**a'!n C&!%

N a* ! !""# "!**a" a "!' 'ana&'!n! a"a ana&%*a" '!&>" a '!n*a0!' ! !"" ("an*a<= a"a "!n* ]O!! ! a"a &!"!* – %nK"'an  nd'!"  &!" ]O!!  %nK"'an  -%0  'a!"%a& ]]!). N"'a&'!n! ""!' !""* !' "!n* !n!""aa*  a&" * ** %n""%* Q %nK!"%" a a&" K"n!% $an a "!' ' *a& "!". N!*! a*# a* n= !n>a !*! *$%!n!#  *%*!'a n= n*!0! a""%a" a "!'. U'a a* a&!"na%a* a"a "!*&!" "6&!'a* ' !*! Q "!a6"%" a "!' an&an *! !n!""a'!n Qn% ! !*'a"an a "!'!**a $na& ("an*a<= CO%2). N!*! a*#  *%*!'a

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a**a"@ a n*%!"a"  a&" ' "%*= a"a ** n= "!a&%;a*. N !nan# !*a a&!"na%a *'!n! a%a  "6&!'a# !!n#  "6&!'a# !! *!" a**a a"a a "<= Ka;!"  a!" n ']* *!0%n!. ,!' ""!" *%a<!* !' !  *a& a "!' !*!a n!0a%. S! a "!' !*%!" !n!""aa#  *%*!'a !na"@ 0a" !*! a&" a"a  'a!"%a&. N !nan# *! n= >!" !*! %*n:!&  'a!"%a&#  a&" $a"@ !n!n! na "!' ! "!%*a"@ *!" "!%"a 'ana&'!n! a"aQ* ! ' &an
4 r PASSO !"%$a" *!  *a& a* "!n* ! "<= ! &!"!* ! ** !*= ' * *a&* ;!"a*. N!*! ''!n *'!n! a* "!n* !' a6!" !!"= !*a" ' *a& !  *'a-"%  *a& a* "!n* !!"@ *!" %0a& a '%'!na<= &an
T9:  8  Cn"&&%n0→ O"!n* In!"na* → S%*!'a InK → O"* @7 7 7  R!&a-"%* → ]OC4 – An@&%*! ! C** 0 C0 7 O7 %5 – C&!"!* ! C** 1% – O"!n* ! ,"<= ! ,, !"%$a" !": a'&a. a"%an! ! !J%6%<= ! &%*a *'!n! a* "!n* ' *a&. A@00  8 Cn"&&%n0→ O"!n* In!"na* → S%*!'a InK → O"* @7 7 7 R!&a-"%* → SeALRe!%13%15 – L%*a` "!a& Q6%H"Q% U*a" a a"%an! .ORD-PROD ! n!n>a * * %* ! &8 7 O7 "n!* a "<= Ca*  *a& a& a* "!n* n= %n%a '  a&"  GI, ! ** n= "!a&%;a*# nK"na" * "!&a-"%*  GI, '  "!&a-"% 0!"a na "an*a<= \OC4 ! !"%$a" a%* a* "!n* ! a"!*!na'  *a& %K!"!n! ! GI,. E*! "!%'!n ! *!" K!% a"aQ* ! &an%&>a !&!"on%a Ka;!n * a Kn<= ,ROC. S'!n! !%* ! a!"a  *a& ! a* a* "!n* !! *!" %n%%a  "!**  @&& !K!%  ** !a&>a a *!0%".

32.# EH08  @8@ 7 C80 . 1 r PASSOb O RH3 %*n%6%&%;a 'a "an*a<= ! nQ' * * a*** n!!**@"%* a"a  @&&  ** "!a& $an a!na* a a"! * a*! * n*'* ! 'a!"%a%* a"a !na*  a"a !n"* ! **  a&" *ana" a"a  "!a& ! !! *!" !K!a !& "0"a'a !*!:$ COS. T !*! "!%'!n !! *!" !K!a !' nn ' a "an*a<= C\M3 ! n* !"'%! !"%$a"  ! !*@ ""!n '  'a!"%a& ! a"!*!na" "6&!'a*. T9:

Cn"&&%n0→ Cn"&&%n0 ! C** ! ," → C@&& ! C** "!a%* H &!0!" ! 'a!"%a%* → C@&& ! C* "!a& → C]MLCP – ,"!**a" a !J!<= ! @&& ! ** "!a%*.

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E89: 7 C@8@ C80

D09: 7 0H NQ@ s N!*! !aa  *%*!'a "aa a* a"%a<!* ! ""!' na "<=  'a!"%a& "!K!"!n! a %!"0]n%a* !n"! a"%Ka* "!a%* ! &an!aa* ! na* an%a!* ! 'a!"%a%* n*'%a*  na* a&!"a<!*  "!< *ana" * 'n!n!* !' "!&a<= a @&&  "!< *ana"  'a!"%a& "%n%a&. E*a a"%a<= ""!*n! !Jaa'!n! * a""%a<!* !  'a!"%a& %"@ "!!6!" a* *a* "!n* ! "<=  &!"!*. Ca* *!a n!!**@"% "!"!**a" a !!"'%na<= ! n:!& dn% Q "!%* a&!"a"  a"g'!" a"a ,ROCESSAR DE NOO. N !nan# !*! "!%'!n ! *!" "!!% a"a "!"!**a" a!na* * 'a!"%a%* ! a"!*!na' !"". N!*a !aa# '  &'! ! 'a!"%a%* a Sanan!n*! Q '% 0"an!# ! >a!" ' !*"  &0 ! n!' a* a* '!n*a0!n* ! !"" *= !J%6%a*. N!*! a*# Q "!%* "!!%"  "!** *!' 'a"a"  ha0 a"a ! *'!n! * 'a!"%a%* ! a"!*!na"a' !""* *!a' "!**a* ! a* a* '!n*a0!n* ! !"" *a' *!" !J%6%*. O* !""* n!*a !aa ""!' an# a !na" a&&a" a* a"%a<!*  'a!"%a& !' "!&a<= * a"%a<!* 0!"aa* n "!** "%#  *%*!'a !nn"a 'a *%a<= ! !"" ! ! *!"` •

a&" ! * "!a& n%@"% n!0a% – ""! an# " !J!'&# K"a' anaa* !n"!0a* a"a !*! *!' n*'  ' ' n*' %nK!"%" a "!a& ! a "!' K% !n!""aa !n%a'!n!  a&'!n! K"n!%a. N!*! a*# Q "!%*a a!"a" a "!'  "!a6"%9&a a"a "an*K!"%" a *&<= a"a  "-J%' !": nK"'! "!%'!n @ !*"%.

•

S6"a a&" n !*! 'a* a an%a! Q ;!" – !*! *%a<= Q 6a*an! !*!:$a ! "!%*a *!" ana&%*aa %n%%a&'!n!.

A&!"na%a'!n!# !' *!" 0!"aa* '!n*a0!n* ! !""  ! a&!"a a"a * 'a!"%a%* ! *K"!"a' 0"an!* %!"0]n%a* !' "!&a<= a ** "!a&  ']* an!"%"  a "!< *ana" aa&.

D09: 7 0H 8@0-Q@ E*a !aa *'!n! ! *!" !J!aa a-*  @&& ! n:!& dn%. N!*a !aa  *%*!'a %"@ a*a" * a&"!* ! n*' ! 'a!"%a& a"a a "<=#  *!a# %"@ "an*K!"%" a* a"%a<!* ! n:!& dn% a"a * 'a!"%a%* ! K"'a n*'%"!*. A**%'# aa 'a!"%a& a**a"@ a !" ' a&" ! * "!a&. N!*a !aa !' a'6Q' ""!" !""* ! "!< "!a& n!0a% %* ' 'a!"%a& n*'% ! !" 'a a"%a<= n!0a%a a& ! "n!  'a!"%a& a% n!0a%. N!*! a*# !9*! *a" a&!"na%a* ! %*&a" * %&*# "a6a&>a" ' 'a &%*a Qn%a "!;%a# !. a"a !na" an&a" !*a %K!"!n
L90 7 E0 N!*a !aa *= !K!a* * &an
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!!"= !*a" K!>an '  a&" a"a n &!0!". O "!%'!n a"a nK!"]n%a !*@ !*"% n "-J%' a**. N* a"g'!"*  Lan
2 r PASSOb  !"%$a" *! a* na* n@6!%*  !*! !*= K!>an ' * a&"!* a"a* n &!0!". E'%%"  "!&a-"% ! &%*a* ! "!<* ! !*! a"a  !": !' "!**a'!n ! nK!"%" '  *a& a* na* n@6!%* n $na&  ']*. Cna6%&%a! → Cna6%&%a! F%nan!%"a → Ra;= → FS1%N Sa& T9:     @90 S%*!'a ! InK"'a<= → Cna6%&%a! → Cna6%&%a! F%nan!%"a  0 0@ → Ra;= → F.%! – L%*a ! Sa&*

T9:    @0G P\0

Cna6%&%a! → Cn"&&%n0 → Cn"&&%n0 ! C* ! ," → C@&& ! C* "!a&HL!0!" → S%*!'a ! InK"'a<!* → L%*a ! O6!* → SeP##e41%%%%62 – ,"!<* ! a&"!* ! !*! a"%an! ! EJ%6%<= /CLASSE – a"!*!na * a&"!* *'a"%;a* " &a**! ! **

O "!&a-"% a"!*!na * a&"!* " !n" ! " &a**! ! *. W "!%* *'a" * a&"!* ! * * !n"* a"a 'a"a" ' a* na* n@6!%*. A* na*  !*! *= a* na* %n%%aa* ' 115. D a&  0" Q "!%* "!%"a" a na ! GI, !  I'"a<= !' Ana'!n. A a6!&a a6a%J a"!*!na a "!&a<= !n"! C&a**! ! Aa&%a<= ! 'a!"%a%* ! Cna n@6%&.

C@ C0

D9:

3 r PASSOb  ,a"a !n!""a"  "!**a'!n  @&& ! ** Q "!%* !J!a"  "0"a'a !*!:$ 8"a*%& a"a &!a" a* a"%a<!* ! "!< a"a C, ! a"a n*'* a"a !n"* ! **# !. S= &an
SE3! – E%" A8A, 'SAPRC]MLeCO&S EJ!a" %n%%a&'!n! *!' aa&%;a"  6an ! a* ' !J!<= ! !*!. S! n!n>' !""# aa&%;a"  6an ! a*.

4 r PASSO !"%$a" *!  *a& a* na* "an*%-"%a*  &!0!" ! 'a!"%a%* K% ;!"a. Ca*  *a& *!a %K!"!n! ! ;!" Q "!%* ana&%*a" * a&"!* ! *6"a"a'. !"%$a" a* na* ! C,# ! "!aa&%a<= ! !*!# ! *a&* ! !*!# !. S! n!!**@"%* * &an
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* 'a!"%a%* a&&a ' 6a*! na* an%a!* Ka"aa* ! n* ** "!a%* n%@"%* a"a* n &!0!".

T9:    @7 7 0

Cna6%&%a! → Cna6%&%a! F%nan!%"a → Ra;= → FS1%N Sa& O S%*!'a ! InK"'a<= → Cna6%&%a! → Cna6%&%a! F%nan!%"a → Ra;= → F.%! – L%*a ! Sa&*

32.1% TH  7 700   7 0 7 80  8 0 7 8@07. 1 r PASSOb EJ!a" * %&* ! "a!% a"a "an*K!"%" * ** * !n"* ! ** a'%n%*"a%* ! '!"%a%* a"a "!n* %n!"na* ! *!"%"'!n! *!"= &%%aa* n"a 'a na n@6%& !' FI. T9:

Cn"&&%n0→ Cna6%&%a! ! C!n"* ! C** → En!""a'!n ,!": → Fn<!* In%%a%* → A&a<= → ]SU5 – Ra!%

C@ 7 R0 2 r PASSOb  T"an*K!"%" * ** a* "!n* %n!"na* a"a FI a"aQ* a &% %a<= a* "!n* T9:

Cn"&&%n0→ O"!n* In!"na* → En!""a'!n ,!": → Fn<!* In%%a%* → A""%a<= ! C** → ]O!! – ,"!**a'!n In%%a&

O7 3 r PASSOb !"%$a" *! !*a* "!n* %n!"na* ! * !n"* ! ** a'%n%*"a%* ! '!"%a%* !*= ' * *a&* ;!"a*. N!*! ''!n a* "!n* ! %n!*%'!n a'6Q' @ !!"= !*a" &%%aa* a"a  a%. ,"an# n!n>'a "!' %n!"na !"@ !" **. T9: &8 7 C0 C80

T9:

Cn"&&%n0→ Cna6%&%a! ! C!n"* C** → S%*!'a InK → R!&a-"% a"a Cna6%&%a! ! C!n"* ! C** → C'a"a<= ,&an!aHR!a&→ SeALRe!%13611 - C!n"* ! *` "!a&H&an!aH!*% C"%a" a"%an! ! *!&!<= ' * * 0"

Cn"&&%n0→ O"!n* In!"na* → S%*!'a InK → R!&a-"% a"a O"!n* In!"na* → C'a"a<= ,&an!aHR!a&→ SeALRe!%12##3 - O"!'` "!a&H&anH!*%

O7

32.11

B@8 PQ7

8&!a" a* '%'!na<!* n !": ! !*@ *!n !n!""a.

T9:

Cn"&&%n0→ Cna6%&%a! ! C!n"* ! C** → A'6%!n! → 8&!% ! ,!": → O]P1 – M%$a"

CONTROLADORIA

32.12

294 de 305

PQ E 780  0

M D9: A0  \M 131 A na ! !*%* ! "<= !n" 3]EL - D!K.!!".na H!*.".!' ! &" n= o! *!" !!"'%naa K"n!.a "* !n"* * A&!"a" a !!"'%na<= ! na* ! !*% ! "<= a"a a &a**! ! aa&%a<=. M 35 Aa&%;a" !!"'%na<= ! na* OB*C – D!!"'%na<= ! Cna* ! MM (a6!&a T38) a"a >a!* ! In&%" a* na* n!!**@"%a* &an
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,a"a "!n*# n= !*@ "!%*a a&!" Kn<= ! "an*"! *ana".

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A">%%n0 Daa 6"/*!" a* a6!&a* 9 !"'%! !*%*a" a* a6!&a* " a&%a%  SA,. OA8 D!$n%<= ! 6!* ! a"%a'!n SE11 D%%n@"% ! a* D82 E*a:*%a ! a6!&a* – nd'!" ! "!0%*"* D82 E*a:*%a ! a6!&a – a<= !*a< %* D815 R!&a<= O6!* ! A">%%n0 J Ta6!&a* SE A6a D!!&'!n G"6!n> O\O? E*!'a ! a""%a<= ! ** O\OB ,!"$& ! a""%a<= ** C\MS ,""a" '!n*  &!0!" ! 'a!"%a%* SA,RC\MS ,!*%*a" '!n* ! a&!"a<= ! "!< FS1 Cn*&a Sa& a na n@6%& MM3 Cn*&a 'a!"%a%* OIOA T% ! "!' ! ,M O,+ T% ! "!' ,, SE3 EJ!<= ! "0"a'a* SE1 L%6!"a" "!' ! "an*"! ("!!*) SCC1 T"an*K!"%" "!' ! "an*"! !n"! 'anan!* ! !*!n&%'!n. SM3 C"%a<= ! a"%an!* ! "0"a'a* ! !&!<= ! 6!* ! a"%a'!n O,+ D!$n%" % ! "!' ! "<= (aa&%;a" !'* ! "!!n<= "!n* ,,) \\AC R!&a<= !n"! "!' ! &%!n! ! "!' ! !na* CO2? R!&a%na a* "!n* ! "<= C\B Cn*&a L%*a Qn%a aa&%aa a "!' ! &%!n! MM? L%*a ! 'a!"%a%* SE1? L%6!"a" R!!* SE1 Cn*&a" R!!* MMSC %n&a 'a!"%a& a !-*% O8YC D!!"'%na<= ! Cna* ! MM

 ApCndice A 3 -raduç#es Cn"&&%n0 A"!a N'6!" Ran0!* K" Cn"&&%n0 D'!n*

P"!a ! Cna6%&%a! ! C** In!"a&* ! n'!"a<= a"a '!n* CO

CONTROLADORIA

,"!a"! A&%a%n C'n!n* 1. !n!"a& Cn"&&%n0 a) C* E&!'!n An%n0 6) C* C!n!" An%n0 ) A%%798a*! C*%n0 ) In!"na& O"!"* 2. ," C* Cn"&&%n0 3. ,"$a6%&%7 Ana&7*%* 4. ,"$ C!n!" An%n0 A>"%;a%n* an ,"$&!* R&! (A%%7 ")

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C'n!n!* a A&%a<= 1. Cn"&&%n0 ! ** %n%"!* a) Cna6%&%a! ! &a**!* ! * ! &a**!* ! "!!%a* 6) Cna6%&%a! ! !n" ! * ) C*!% 6a*!a na a%%a! ) O"!n* ! ** %n%"!* 2. Cn"&&%n0 ! **  " 3. D!'n*"a<= ! R!*&a* ! Cna6%&%a! S!0'!n* M!"a 4. Cna6%&%a! ! !n" ! &" A"%;a<!* ! ,!"$* Fn<= (" ! A%%a!)

 ApCndice ' 3 /onceitos 1erais de 1est!o de >e&cio ALIANÇA ESTRATWICA – A**%a<= !n"! @"%a* !'"!*a* %n!0"an "!"**# '!]n%a* ! !n&0%a* a"a !*!n&!" 'a a%%a! !*!:$a  "%a" *%n!"0%a* ! 0" %*an ' n '!"a (0!0"@$  *!"%a&) ! a%*%<= ! na* '!]n%a*. In&%# 6a*%a'!n!# *=` K*=  a%*%<=c %n!"na%na&%;a<=c  !&!6"a<= ! a&%ana' a ""%!a! ! 'a na !'"!*a.

ANLISE DE PARETO – C"%aa n *Q& I !& !n'%*a %a&%an %&K"! ,a"!# !K!n! ! !"a ! w * &"* ! 'a !'"!*a *= !"%a* ! 2w * *!* "*c ANPLISE DE ALOR – '!&0%a ! 0!*= "%aa n* an* 5 !& a'!"%an La/"!n! M%&!* ! n*%*! na !'*%<= ! ' "  *!"%< !' *a* Kn<!* "%n%a%* a"a %!n%$a" a&!"na%a* a""%aa* a"a "!;%" * ** ! "<=. Ana&%*a !a&>aa'!n!  a&" a0"!0a !&a !'"!*a !' aa 'a a* %K!"!n!* !aa* ! "<= ('!"a"%a  *!"%<)` n!<=# Ka6"%a<=# !na# %*"%6%<= ! *!"%< a* &%!n!*. E*! n!% ! "%0!' * n<!* ! a!%a ! a&"# ! a&" a0"!0a a "  *!"%< ! ! *>a"!>&!" a&! (a&" a"a  a%n%*a) a a"%a !"!n! a A&K"! Raa". ANPLISE ESTRUTURAL DE INDZSTRIAS – M%>a!& ,"!" "! ' '!& ! an@&%*! ! %nd*"%a* 6a*!a na %!n%$a<= a* %n *!0%n!* K" An"!/* ! R&an C>"%*!n*!n# (+a"a" 8*%n!** S>&)# ! !*a a '!%%%a! ! 'a "0an%;a<= *!0n a" a"%@!%*` *"!n0>* (K""!a* (a'!a'a"%n0 C&!a"% n0>*!)#  6!n>'a"%n0 Q ' "!** *%*!'@% ! n:n '!%<= ! 'a"a<= a* "@%a* ! 'a "0an%;a<= ' a* a* &:!"!* 'n%a%*# 6!n %nK"'a<!* a"a '!&>"%a  !*!'!n>. O *!a# Q 'a Qn%a ! 6*!"a<= ! aaa<= a* '!&>"!* "@%a* a* '!&>"!* !'"!*a*# !# n !nan# n= !! *!" nKn%a ' a !*%na0!' %n*"%a&. A Ran !"J Q n*%!"aa a !'"!*a %n!%"a na a&%a<=  6!n>'a"%n0.

CONTROLADORIA

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8RAINSTORMIN – Qn%a ! "!n%= ! 0"# "%aa " O*6"n !' 1?3# ! %*a aa" * a"%%an!* a !n!" *a* &%'%a<!*# !*%'&an a "%a%%a! !n "a" a&0n* '%n*  @"%a* >"a*# !!n!n a* !**a* !n&%a* ! a %$&a!  !'a. E' "!0"a# a* "!n%!* n= *'a' &"aa**a" * 3 '%n*. O 6"a%n*"'%n0 !' a" "!0"a* ! "` nna "%%! 'a *0!*=c !n"a! a* %Q%a* 6%;a""a*c "!$"a a an%a!  a&%a!c ! n= "!*!%! a ""%!a! %n!&!a&. A&Q' ! ;!&a" a"a ! * * a"%%an!* (0!"a&'!n! !n"! ? ! 12 !**a*) '"a' a* "!0"a*#  &:!" a *!**= !! 'an!" ' a'6%!n! "!&aJan! ! ":%  0!"a<= ! na* %Q%a*. 8RAND MANAEMENT (!*= ! 'a"a*) – !*!n&%'!n *%*!'@%  a&" ! 'a 'a"a "%an 'a %!n%a! &a"0a'!n! "!n>!%a !& '! "a a& a a%n0%". A a"%" * an* # a* !'"!*a* '!! ' a&" na* *a* !'n*"a<!* $nan!%"a*). A a"%6%<= ! ' n'!  'a 'a"a a ' " !*%0na9*! 6"an%n0. 8REA\9EEN – an@&%*! *%'&!* ! !$a; a"a *%'&a" ! '!%" a "!na6%&%a! ( "!:;) ! 'a !'"!*a  ! 'a !"a<= $nan!%"a a $' ! !!"'%na"  6"!a9!!n %n (n '" a* !na*)# n a&  a&" a* "!!%a* a !'"!*a (&" ! !na*) Q %0a& a* *!* ** a%* (*'a-"% * ** $J* ! a"%@!%*). O" n!% "!&!an! Q  a 'a"0!' ! n"%6%<= (n !' ! a* "!!%a* %0a&a' * ** a"%@!%*). CADEIA DE ALOR – *Q"%! ! a%%a!* "!&a%naa* ! !*!n&%a* !&a !'"!*a a"a *a%*Ka;!" a* n!!**%a!* * &%!n!*# !*! a* "!&a<!* ' * K"n!!"!* ! %&* ! "<= ! !na aQ a Ka*! a %*"%6%<= a"a  n*'%" $na& %n!"&%0an * !&* !**a a!%a ! a%%a!*. E*a Q 'a '!&0%a *aa !&a n*&"a M\%n*!7# *%*!'a%;aa ! &a"%;aa " M%>a!& ,"!"# ! !"'%! !'" a* a%%a!* (%%%a* !' "%'@"%a* ! ! *"!) ! K"'a' a a!%a ! a&". S!0n ,"!"# !J%*!' %* %* **:!%* ! ana0!' '!%%a (&%!"an"%a * &"* !  " !n! a 'a**%$a"9*!. C>!0a' n* '!%"!*c (Fa*! 3) M0877 – O "%' ! "!*%'!n a* !na* @ *%na%* ! a6"ana'!n. W 'a Ka*! !' ! a* !'"!*a* !n!' a !n"a" !' 0!""a* ! "!< ! 6&%%a!c (Fa*! 4) D@Q – A ""a !n"a !' !""aa0!'# * &"* *K"!' 'a "@%a !"*= !' %"!<= a n ;!". "an! a"! * '!%"!* '!!%'!n Qn%  'a !n&0%a !*!:$ a) ! *! n*%% n' %K!"!n%a& ! %*%n0! 'a !'"!*a a* "%a%*. W  a* a '!]n%a a Sn7 !' Qn%a* ! 'n%"%;a<=#  a +na na "%a<= ! '"!*. ,a* !'"!*a* n*!0! 'a &%!"ana! a"a '!%%%a!# ! a* 0"an!* !'"!*a* "!*!"a' ! K"'a !*"!naa a"aQ* a %!"*%$a<= a"a n* n!0-%* 0!"an !*""a* 0%0an!*a*. Na Qaa *!0%n!# K"a' K"# 0!"a&'!n! a"aQ*  !&a7!"%n0 ("!<= * n:!%* >%!"@"%*)  a !na ! n!0-%* n= !*"aQ0%* 0an>an h!J%6%&%a! ! "!;%n "!*** 6""@%* *! a"J%'an  '!"a ! * &%!n!*. EM,OGERMENT 9 n!% ! 0!*= a**%a a "a6a&> ! R*a6!> M** \an!"# ! %; ! a* !'"!*a* ! = 'a%* !" ! an'%a a* *!* "a6a&>a"!* *= 'a%* '!%%a* a &n0 "a;. O a* &@**% a a&%a<= "a%a&  !'/!"'!n Q  a !'"!*a 6"a*%&!%"a S!'# &%!"aa " R%a" S!'&!". ECELXNCIA – Cn!% "%a !' 12 " ,!!"* ! Ga!"'an# !$n%n % a"a!":*%a* a"a !J!&]n%a` %n&%na<= a"a a a<=c "J%'%a!  &%!n!c an'%a % n%%a&c a*a" na* !**a*c "%a<= ! a&"!*c 'an!"9*! n ! *! '%nac *%'&%%a! K"'a&c ! !J%*]n%a !' *%'&gn! ! "%0%!; ! h!J%6%&%a!. FRANC+ISIN 9 U' 'Q &a" ! !"'%! an a 'a !'"!*a a&a"0a" a *a 6a*! ! &%!n!* *!' a n!!**%a! ! %n!*%'!n !' a%a& (K"an!a") ! an a ' an%a a !'"!*@"%

CONTROLADORIA

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"%a" ' n!0-% *!' n*%%" 'a !'"!*a ! "a%; (K"an%a). U' n!0-% "na9*! K"an>%*%n0 an  K"an%a a0a %"!%* ! !n"aa ! "7a&%!* (0!"a&'!n! 'a !"!na0!' $Ja  &'! ! n!0-%*) !&a %&%;a<= a 'a"a# "  *!"%<. E' n"aa"%a# "!!6! a%  K"an!a" !  %"!% a %*"%6%"  "  *!"%< n'a @"!a !!"'%naa. LO8ALIAÇÃO – A !n&0%a a %nK"'a<= !"a' "%0!' a 'a !"a!%"a a&!%a 0&6a&. ,a"a * 0!*"!*#  !"' *%0n%$a a %n!0"a<= 'n%a& a* a%%a!* ! 'a "0an%;a<=. W 'a !aa 'a%* aan!"! L!% K%  "%'!%" a a&!"a" a"a a >'0!n!%a! 0&6a& a* "!K!"]n%a* * n*'%"!*. +ORIONTAL ORANIATION (F&a O"0an%;a%n) – '%n%'%;a  nd'!" ! n:!% * >%!"@"%* a"J%'an9*! * &%!n!* ! a"J%'an * Kn%n@"%* * 'a"!* ! !%*= 6!%an a0%&%;a" a 'aa ! !%*=. O* !'"!0a*# *!n%n9*! '!n* %0%a*# "!!&a' 'a%" !'!n> ! "%a%%a!. E*! % ! "0an%;a<= Ka"!! a "%a<= ! !*""a* 'a"%%a%*# 'a%* &!!* ! h!J:!%*# !' ! !J%*! 'a 'a%" !*!n"a&%;a<= a* "!*n*a6%&%a!*.  UST9IN9TIME – Qn%a ! 0!*= ! n"&! ! !*!# "%aa na T7a !' 1?# ! %*a aa6a" '  !*! %n!"'!%@"% (!*! ;!") ! ! n"%6%# K"!'!n!# a"a  '%&a0"! %n*"%a&  an]*. A %Q%a 6a*! Q 6a*an! *%'&!*` aa !aa  %& ! "<= *- !! *&%%a" na* !n'!na*  !aa an!"%" na '!%a ! "!%*a" !&a*. I'&%a %0a&'!n! n'a "!<=  nd'!" ! K"n!!"!*. R%>a" S>n6!"0!" K%  "%'!%" a" a %&0a" a '!&0%a *9%n9 %'! n* E*a* Un%*. LEAN ,RODUTION – nn ! Qn%a* !*!n&%a* n* an* B " Ka6"%an!* an!*!*# ' a T7a ! a Ma**>%a# a"a "!;%" * ** ! "<= ! a'!na" a '!%%%a!. F% &a"%;a a"aQ*  !* *6"! a %nd*"%a a'-!&  MIT# ! %n!*%0 a* a*a* a**%aa*  *!"%"%a! * n%on%* n* ':n%* a "%%a!# h!J%6%&%a!# "a%!; ! a&%a!. O n!% ! &!an "%n Q 6a*!a !' a" "%n:%*` "a6a&> ! !%!c 'n%a<=c * !$%!n! ! "!"** ! !&%'%na<= ! !*!":%*c ! '!&>"%a n:na (\a%*!n).

LEI DE PAR]INSON 9 "%'!%" &%" >'":*% *6"! 0!*=. E%* a* a* *a* &!%*` rO "a6a&> !Jan!9*! na !Jaa '!%a  !' %*n:!& a"a *!" K!%rc ran '!n"  %n!"!**!  a**n# 'a%" Q a %***=rc MANAEMENT 8Y O8ECTIES – M8O (&0:  OV0) 9 "%aa " ,!!" D"!" n* an* 5# !*"!! ' *%*!'a ! 0!*= !' ! * "a6a&>a"!* ! * 0!*"!* !*"aQ0%* !$n!'# !' nn#  6!% $na&  "a6a&># a K"'a ! "!a&%;a<= ! ! aa&%a<= !  !' n!!**@"%  n"!%;a<=. W 'a Qn%a &a" !'   'n. +@# n !nan# "]* ":%a* &@**%a*  *a a&%a<=` * 0!*"!* !n!' a !$n%" '!a*  a'6%%*a*  %""!a&%*a*c * 6!%* "a"a'!n! "!*&a' ! ' "!** a"%%a% ! !*!n"a&%;ac ! n= "'!  "a6a&> ! !%!. MATRI 8C – 'Q ana&:%* %n!%" ! *%'&!* (!# " %* '!*'# &a")# !*!n&% !& 8*n Cn*&%n0 "# ! a%  'aa ! !%*!* !*"aQ0%a* "!&a%a* a "9K-&% (a"!%"a) ! n!0-%*  "*. Sa a&%a<= n*%%9*! na n*"<= ! 'a 'a"%;#  !%J >"%;na& Q a a ! '!"a "!&a%a (a&a  !*!"a ! 6a%Ja  %"!%a) !  !%J !"%a& Q a aJa ! "!*%'!n  '!"a (!&!aa !' %'a ! "!;%a !' 6a%J). A 'a"%; @ "%0!' a a" a"an!*` %n!""0a<!* (!*%n9'a"*)c !*"!&a* (*a"*)c aa* &!%!%"a* (a*>9/*)c ! =!* (0*). OUT,LACEMENT – Qn%a ! R+ ! %*a aJ%&%a" * "a6a&>a"!* %*!n*a* na "!%n*!"<= "$**%na& n '!"a# "%aa !' Kn<= a* 0"an!* "!!*""a<= a* !'"!*a* (0"an! &'! ! !'%**!*). A&0'a* !'"!*a* "!*a' * *!"%<* ! an*!&>a'!n $nan!%" ! "!"a'!n ! *!&!<= a"aQ* ! !a"a'!n* %n!"n* ! "a* !"!%"%;a'. OUTSOURCIN – n!% "%n a %nK"'@%a# ! "! a !"!%"%;a<= * *!"%<* n= !*"aQ0%* a !'"!*a (*!"%<* ! n= ";!' a&" a0"!0a a* &%!n!*) %*an "!<= ! ** ! n!n"a<= * !*K"<* * !J!%* na* "! '!!n! ('!]n%a* !*"aQ0%a*) a !'"!*a. T!' 'a%" !n%a& ! a&%a<= !' %nd*"%a* %ng'%a*# !' ! a* "!**!* a"a "!* n* ** *= 'a%* %n!n*a*# n'!aa'!n! n* 0"* !'"!*a"%a%* ! "!!n!' *!0%" 'a !*"aQ0%a ! %n!0"a<= !"%a& a* *a* a%%a!*.

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,ENSAMENTO ESTRATWICO 9 A* Qaa* ! B !  K"a' a Qa @"!a  &an!a'!n !*"aQ0%. Na "@%a# a 'a%"%a !**!* &an* aa6 " K"aa**a". +!n"7 M%n;6!"0 %a0n*% * '%*. S!0n  ana%an#  !J!** ! an@&%*! "%a 'a !*Q%! ! a"a&%*%a. ," " &a# n*%!"a ! n= *! !! *!a"a"  &an!a'!n a a<=. Enan &an!a" Q ' !J!":% ana&:%# a !*"aQ0%a 6a*!%a9*! na "%a%%a!# %n%<= ! aa%a! ! *:n!*!. ,a"a !*%0na" !*a d&%'a a%! "!# !' a&!"na%a#  !"' r!n*a'!n !*"aQ0%r. ,ENSAMENTO LATERAL – n!% "%a " E/a" ! 8n# ! n*%*! na 0!"a<= ! na* %Q%a* ! n a6ann a* 6*&!a* %*an a'!na" a "%a%%a! ! * "!"** !*"aQ0%* a "0an%;a<=. E*%'&a  Q"!6" a"aQ* ! a%!* ! !6"a * "%n:%* !*a6!&!%* ! !na"an a "!a&%a! ! ' %K!"!n!. E*%'&a  !n*a'!n &a!"a& (!*n:n ! !*%na  0!"a<= ! %Q%a*) a"a 0!"a" na* %Q%a* !  !"%a& (n:n ! "%!na a"a a* !*!n&!") a"a !*!n&]9&a*. ,LANEAMENTO ,OR CENPRIOS – Qn%a !*!n&%a " ,!!" S>/a";# ! !"'%! "!!" a *%a<=  '!"a a &n0 "a; %&%;aa !&a S>!&& a"a *! "!a"a" a"a a "%*!  !"-&! ! 1B3. O* !n@"%* n= *= "!%*!*c *= ' nn ! >%-!*!* a&!"na%a* *6"!  K"# "!a"an a !'"!*a a"a a ""]n%a ! aa 'a !**a* >%-!*!* ! !J!"%an * 0!*"!* na "!h!J= a* !*"aQ0%a* ! &n0 "a;.

PRINCÍPIO DE PETER 9 D!K!n! ! a&!" "a6a&>a" aa6a"@ " *!" "'% aQ a &%'%! '@J%'  *! n:!& ! %n'!]n%a. F% "%a !' 1? " La"!n! . ,!!". ,ROECT MANAEMENT – 6a*!%a9*! na K"'a<= ! !%!* !'"@"%a* ! '&%9%*%&%na"!* n*%:a " !'"!0a* "!n%!n!* ! %K!"!n!* *!"!* a !'"!*a# ' !*!%a&%;a<!* ! '!]n%a* %!"*a*# a"a "!a&%;a<= ! ' "! a&%a !&a %"!<= 0!"a&. A !%! !! **%" ' 0!"!n! &%0a %"!a'!n!  %"!<= 0!"a&. O* '!'6"* *= !*&%0a*# a&  a"%a&'!n!# 'a* a!na* ! 'a K"'a !'"@"%a#  *! *!"%< ! "%0!'. RIS\ MANAEMENT (!*=  "%*) – an@&%*! ! n"&! %!a& * "%** ! 'a !'"!*a %*an '%n%'%;@9&* %'%;a<= a "!&a<= a&%a!H* * %K!"!n!* *!0"* a 'an>%a. O 'Q %n&% * * %* ! "%** &@**%* (a* a *!0"an '&%9%*%&%na"!*.  TIME 8ASED COM,ETITION – n!% "%a " !"0! Sa& ! T>'a* +#  8*n Cn*&%n0 "# ! %*a a "!<=  !' ! "!**a * !&<!*  '!"a# K"n!!n# a &%!n!#  ! !&! !"# n ''!n !' !  !*!a. O !" ! "!a<= a 'an>%a !! *!" !*%'&a !' * * a'*` "*c "<=c %*"%6%<=c ! *!"%<.  TRADE MAR\ETIN – %'%;a<= a "!&a<= !n"!  "" !  %*"%6%". O n!% *"0% n %n:% * an*  !%  %'"gn%a "!*!n! * %n!"'!%@"%* (aaa%*a* ! a"!%*a*) na %*"%6%<=. A "!&a<= !n"! ""!* ! %*"%6%"!* Q# !' "!0"a# nh%*a. O 6!%  "a! 'a"!%n0 Q !nn"a" K"'a* a"a ! a'6* %"!'  '@J%' a"% ! ' a" ! &a6"a<=. ,"! a "%a<= ! 'a a"!"%a ! &n0 "a; !n"! ""!* ! %*"%6%"!* !' @"!a* ' "a* ! %nK"'a<=# K!"a  " ' a 'a"a  %*"%6%" ! 6&%%a!  "'<!* nna*. ANTAEM COM,ETITIA – n!% "%a " M%>a!& ,"!" ! !'n*"a ! a* !'"!*a* 6!' *!%a* 6!!!' a a"!* !$n%* ! '"a'!n "!*'% !' "]* !*"aQ0%a* 0!nQ"%a* ! *= a* Kn!* ! ana0!' '!%%a *6"! * n""!n!*` (1) L79 7  H0 80 9 ,**%" ** 'a%* 6a%J*  ! * "%a%*c (2) DH9: 9 C"%a" ' "  *!"%< ! Q %* na %nd*"%a ' dn%c  (3) F@9: 9 C'6%na" a* a* !*"aQ0%a* %"!%nan9a* a"a ' a& !*!:$. # Y#  9 Na*%a* n $na& * an* 5# a* !"%a*  ! Y *= a* %*!* *a* *6"! a na"!;a >'ana ! a K"'a ! 0!"%" a K". F"a' "%aa* !& *%-&0 D0&a* M"!0"#  MIT. A !"%a  a**'! ! * %n%:* n= 0*a' ! "a6a&>a"# a '!n* ! *!a' 6"%0a*

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!"%a'!n! a Ka;]9&. A !"%a Y !K!n! ! a* !**a* ]' a9"!a&%;a<= n "a6a&> ! ! '"!' '!&>" a* *a* a"!Ka* *! n= K"!' %0%aa* " !"!%"*. A !"%a # ! G%&&%a' O>%# Q 'a a"%an! a !"%a Y. D!K!n! ! * "a6a&>a"!* ]' ' 0"a ! !n&%'!n *%'%&a" a * 0!*"!* an !J%*! ' *%*!'a ! "!'!n*a* ! %n!n%* !$a;.

 ApCndice / 3 /onceitos 1erais do ;. ?or@"enc2 (A'AP '/3D?') G"6!n> (A8A, 8C9DG8) Q ' a'6%n!! ! !*!n&%'!n 0"@$ %n!0"a  RH3 ! !"'%!  !*!n&%'!n# '%$a<= ! 0!"!n%a" a&%a<!* &%!n!9*!"%" !*"%a* !' A8A,. O G"6!n> ! *!" *a a"a` •

E*"!!" -%0* !' A8A,

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D!*!n>a" !&a*

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C"%a" %n!"Ka!* ! *@"%

•  T!*a" a&%a<!* a"a !"K"'an! ! !""* •

U*a" Kn<!* "!!$n%a*

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A!**a" 6!* ! !*!n&%'!n

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C"%a" ! a!**a" %nK"'a<!*  6an ! a*

Variant (Variante) Cnn ! a"g'!"* "!!$n%* a"a *!" *a !' "!&a-"%*# @&&*# &a7 ! !&a* ! "!&a-"%* (C*%n0 a"%an# S!&!%n a"%an# D%*&a7 a"%an# !.). T!"' '% *a !n"  RH3. U'a a"%an! ! !J%6%<= (%*&a7 a"%an) ""!*n! a na* K"'a* ! %*a&%;a" ' "!&a-"% @ 'na a&!"an &na*# a'an> ! &na*# !. @ 'a a"%an! ! *!&!<= ""!*n! a nn * a"g'!"* n!!**@"%* a"a a 0!"a<=  "!&a-"% !$n%* a%* * a* *!"= a"!*!na* ! n= ' *!"= !J%6%*.

'usiness cenario (/en:rio de >e&cio) Cnn ! "!*** ! n!0-% "!&a%na* a 'a @"!a "0an%;a%na& a !'"!*a ' 6!%* *!'!&>an!*# a%* '# '"a*# *!"%<*# "!a"a<= ! 6a&an< a"%'n%a& (6a&an! *>!!)# "<=# a'%n%*"a<= ! !**a&# !.

9nidade 6r&ani
+aster Data (dados mestre) C""!*n!' a aa*"* 6@*%*  *%*!'a n!!**@"%* a"a a !"a<= %@"%a  *%*!'a. S= %nK"'a<!* @&%a* " ' &n0 !": ! !'# a%* '#  aa*" ! &%!n!*# K"n!!"!*# 'a!"%a%*# &an ! na*# !. D%K!"! a* !'a%* %nK"'a<!* ! *= a* 0# "!0%*"a* !"%%a'!n! n *%*!'a# a%* '# &an
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-ransaction (transaç!o) Caa 'a a* Kn<!*  RH3 ! !J!a ' "!** ! n!0-%# a%* '# "%a<= ! 'a "!' ! !na# "!0%*" ! ' "!!6%'!n ! &%! n!# !.

Documento R!0%*" ! %nK"'a<!* 0!"a a aa "an*a<=  RH3 "!!6!n ' nd'!" dn% ! %!n%$a<=. Caa ' * '-&*  RH3 !' * *!* '!n* ! 'a '!*'a "an*a<= ! 0!"a" '!n* !' %!"** '-&*. ," !J!'&#  "!0%*" ! ' a0a'!n 0!"a ' '!n !' FI9A, ""!*n!n! a a0a'!n ("a;= aJ%&%a")# ' '!n !' FI9L ""!*n!n! a &an
-ipo de documento O* '!n* *= &a**%$a* " % ! n"&a  a6!  '!n ! %K!"!n%a a* "an*a<!* (Ka"a ! &%!n!*# a0a'!n* ! K"n!!"!*# !.) O* %* ! '!n* *= !$n%* a n:!& ! CLIENT *!n @&%* a"a a* a* !'"!*a*. O* %* ! '!n* *= !$n%*# "%n%a&'!n!# a"a n"&a"  %n!"a& ! n'!"a<= ! * %* ! na !"'%%a* a"a &an (!J ! R!K!"!n! N'6!") ! *! a* Ka"a* *= &ana'! ! nd'!"# !*! a' ! *!" a&Kan'Q"%. A&0n* * %* ! '!n* a"!* @ K"n!%* *=`

D80  A8 DR D D SA \R \ \ \N R RE

D9: !n!"a& D'!n* 9 &%6!"a* a"a * * %* ! na* C*'!" In%!* 9 &%6!"a* a"a na* ! &%!n!* (D) !  HL (S) C*'!" C"!% M!' 9 na* ! "Q% ! &%!n!* C*'!" ,a7'!n* HL an *%n0* !n" %n%!* !n" C"!% M!'* !n" ,a7'!n* !n" n! %n%!* an "!% '!'* a"a Ka"a* ! &%!n!* 0!"aa* !& SD 6%&&%n0 '!n* a"a Ka"a* ! K"n!!"!* 0!"aa* !& MM 6%&&%n0 '!n*

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*a !& "0"a'a ! a0a'!n a"a &an
O %n!"a& ! n'!"a<= ! '!n* ! *!" !$n% an a an  ! *!" !$n% ' *!n @&% aQ ' an $*a& K". N "%'!%" a*# * '!n* *!"= "!%n%%a&%;a* an a an. N *!0n a*# a n'!"a<= n%na a *!i]n%a  an an!"%". an a&ana ' "!%n:% ! n'!"a<= n '!%  an. O RH3 !"'%! !K!a" -%a ! %n!"a& ! n'!"a<= ! '!n* a"a Ka%&%a"  "!**. Ma%* ! ' % ! '!n ! *!" %n&a a '!*' %n!"a& ! n'!"a<=. O* %* ! '!n* *!"= a**%a* * "an*a<!* ! K"'a !# !!n!n a "an*a<= *!&!%naa !& *@"%# ' % ! '!n a'a%a'!n! *!"@ *!&!%na a"a a 0!"a<=  '!n ! a"a a !$n%<=  &a7 a !&a.

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T A – A**!* \ – !n" D – C*'!" M – Ma!"%a& S – HL An

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;eports ,"0"a'a a"a 0!"a<= ! "!&a-"%*.

En7o AP AQ a* !"*!* an!"%"!*#  !*!n&%'!n  RH3 !*!! '% 'a%* &a a"a a '!&>"%a a* Kn%na&%a!* ! a&%a6%&%a!*  *%*!'a. Na !"*= 4.?# a a %n!"Ka! '  *@"% K% %'%;aa %*an '%n%'%;a" !""*# "!;%" !'* ! "!%na'!n* ! "na"  *%*!'a 'a%* a'%0@!&. ,a"a !*! "a6a&> K" "%a  "! En7 SA, ! "!n%# a"aQ* ! n"*# 'a *Q"%! ! *0!*!* ! '!&>"%a* *0!"%a* !&* "-"%* *a"%*  RH3.

/2an&e G -ransport stem ('/3/-)  T"an*K!"]n%a* ! 'n!n!*  RH3 ! ' *%*!'a a"a ". O* 'n!n!* a *!"!' "an*"a* *= !*!%$a* !' 'a &%*a ! 6!* ! 'a "!' (*&%%a<=) ! "an*"! ("an*" "!!*). Caa "an*"! n*%*!' ! ' "!** ! !J"a<= ! ' "!** ! %'"a<=. O "!** ! !J"a<= &] * 6!*  *%*!'a ! "%0!' ! a"'a;!na !' ' a"% n *%*!'a !"a%na&. O "!** ! %'"a<= &] * 6!*  a"% 0!"a ! 0"aa n 6an ! a*  *%*!'a ! "%0!'. O *%*!'a 'anQ' ' &0 ! a* a* a<!* "an! a !J"a<= ! a %'"a<=. U' "!' ! "an*"! ("!!*) Q ' '!n a"a%a" ""!<!* !n"! %K!"!n!* %* ! *%*!'a. U'a "!' ! "an*"! nQ' a* ""!<!* ! "!&!a*!. an 'a "!!* Q &%6!"aa#  "an*"! Q !J!a. ," !J!'&# !' *!" "an*"aa* ""!<!* ! ' *%*! 'a %n!0"a a"a ' *%*!'a ! n*&%a<=.

T0 O