ORÇAMENTO EMPRESARIAL

Abstract

With the objective of integrating the study units “Strategic Tax Management” and “Budgetary Management”, this project will be presented to analyze the Corporate Budget model and the Tax Regime chosen by the company Meloni Edifício Contábil Ltda. The process of choosing the company was due to a consensus among the participating members of this project, due to the proximity to the company managers who were willing to share their knowledge on each of the topics and subdivisions that will be presented. Through the Zero Base Budget model, we will study how projections are made for future periods, following the fundamental concepts that this budget model carries, reconciled with the personal, motivational and functionality concepts that Meloni found to choose it. Addressing the aspects related to Tax Management, the general concepts of Presumed Profit, Real Profit and Simples Nacional will be reviewed, the latter being the regime adopted by the company under study.