First clear, therefore they need elucidative objetividade, without extreme divagaes techniques. Seguidamente trustworthy, a time that decisions taken from sources suspicion produce resulted disastrous. Thus, the professional must, necessarily, know techniques of managemental accounting, so that she takes care of these new demands. Although if he emphasizes such characteristics, he fits to point out, however, that diverse accountants resist the changes imposed for the new scene of century XXI. Many of these tied academic formations that had had.

The companies currently demand high level of professional ability of the accountants. This ability must be formed by the interseco of the joint knowledge, ability and attitudes. The future will be of who to know to create strategically, that is, of that to know to use itself of the information to add greater value to the consisting patrimony. Soon the central point for the success in this new century must be the knowledge and not it information. The knowledge must have priority on the information. With the globalization, it still appears, a new profile of professional, which must more be flexible, studious and chemical preparation to know the trifling details of its profession, not more only in national, but also international level. Thus appearing the necessity of a capable professional of if adapting to the diverse aspects demanded for the companies.

ARRUDA (2007, p.17), says in them that: The ideal professional is that one that potencializa the communication, the interpretation of data, the flexibilizao, the functional integration and the generation, absorption and exchange of knowledge. He must be capable to operacionalizar its professional knowledge in integrated way its aptitudes and lives deeply sociocultural, acting pro – actively as agent of the innovation process. Beyond this gamma of ability, also the capacity is demanded to the professional to develop multipurpose varies tasks becoming a multi-functional worker, with responsibilities on the work, acting in teams in accordance with the strategies organizacional in which this inserted one, innovation and creativity.

Sesi Federal

It is good remembers that the option for the Simple ones occurred by means of the registration (fulfilling of the Cadastral Fiche of Legal entity – FCPJ) of the fit legal entity in the condition of microcompany or small business company in National Cadastro of Pessoa Jurdica (CNPJ) of the Secretariat of the Federal Prescription, when the contributor gave to all the necessary information, also how much: I. to the taxes of which it is contributing (IPI, ICMS, ISS); II. to the transport of the legal entity (microcompany or small business company). The option was legalized by means of the fulfilling of Cadastral fiche of Pessoa Jurdica (FCPJ) .2.1 Advantages of the Simple Federal Simple FederalO was considered an advance in the legislation Brazilian tax of the time, therefore it did not grant total exemption of tributes to no company, but taxing all they as its capacity to generate prescriptions. To facilitate to the controls tributaries it unified in an only monthly payment the main taxes and contributions foreseen for the legislation federal tax. Also it established bands of percentages for the verification of the tax, that it possesss as taxable income the gross revenue. It defined through the volume of prescriptions what she is microcompany and that is small business companies, and in general established the allotment of the paid values between the tributes due for the companies. The advantages offered for Simple to the micron and the small companies include: Taxation with aliquot favored? Despite gradual, in accordance with the reached rude invoicing; Centered collect of taxes and federal contributions? Use of an only Document of Collection of the Federal Prescription (Darf), that it makes possible the collect of state and municipal taxes even though (since that has accords with these federative instances); Simplified calculation of to be collected value? Refined on the basis of the application of aliquot unified (but gradual), fixed in law and incidents on an only base: the monthly gross revenue; Simplified bookkeeping of the enterprise activities? Dismissal of the obligatoriness of bookkeeping for fiscal ends, since that if it keeps in sequence and it keeps to the cash register books and register of inventory, and all the documents that had served of base for the bookkeeping; Dismissal of the payment of federal contributions? The contributions destined to the Sesc, the Sesi, the Senai, the Senac, the Sebrae and its same types, good are included there thus the relative ones to the wage-education and the patronal union dues; Dismissal of retention of tributes contributions in the source? Retention that was carried through for agencies of the direct federal administration, of the autarchies and the federal foundations; Exemption of the incomes distributed to the partners and the bearer, in the source and the declaration of adjustment of the beneficiary? With exception of the incomes of pro-it works, given rents and services, limited to the balance of the cash register book, since that it does not exceed the rude invoicing.

Automatize Software

As to automatize to a bakery. Tips: 1 – It makes summaries of what you want to control. 2 – You verify which information need to have of sales, area of production, have storaged and financier. 3 – He visits establishments similar to its. 4 – Not choice for price, the new half equipment can stop to function and you can all have its motionless estabelsimento on account of this.

5 – He verifies the structure of the company who goes to take care of to it, sees if they have much knowledge of software, therefore the times are computer science technician and they do not know very of the program, and you it goes to be in the hand. 6 – It verifies if the software that you go to use is homologated next to federal prescription. 7 – Necessary software seratualizado all year due the fiscal requirements, verifies if this has cost or if he is enclosed in the maintenance. 8 – It sees if software is flexible, therefore today you can only have an operation of table, but tomorrow you decide to trablhar for kilo or with delivery, the program has that to take care of to it. These tips make of the part of the substance, as to automatize its bakery. It sees more in: