O controle dos custos energéticos na empresa e seus impactos tributário e operacional: estudo de caso na empresa Mandu LTDA, Natal/RN no período de janeiro a junho/2014 e janeiro a junho/2015

Abstract

Costs are very important elements in the management of a company, its control can serve as a tool for a more positive operating result. The theme of research is associated to the areas of Planning and tributary accounting. The study has the objective to analyze the influence of the energy cost in operating income and its tax impact on income, and demonstrate alternatives for more effective control in reducing spending on the company's energy Mandu Ltda Commercial company, car dealership, based in Natal / RN. The methodology used was bibliographic and documentary followed by a case study, data were collected on energy bills in the first half-year 2014/2015 and the balance sheets of the same period. To develop this work we used the bibliographic typology developed through consultation in books, journals, scientific papers, Internet searches. It is a case study, performed at a car dealership in a comparative way, equating the basics to best its applicability. In this context, this paper analyzes and discusses the impact of energy cost in operating income of Mandu Dealers, By analyzing energy bills and financial statements it was found that there was a reduction in energy expenditure and, to achieve this goal we used the company as alternatives to, exchange of air condiconados for more economic models and using a diesel generator at peak times. It was noticed that after adoption of these measures the operating result was impacted positively by avoiding an increase in loss of 4.28%, a result of the positive impact the income tax and social contribution tax increased by 59.07% Cash benefited effectively at $ 14,000. The results were favorable to the entity.