GESTÃO EMPRESARIAL

SUMRIO TOC o 1-1 h z t Ttulo 21Ttulo 31Ttulo 41Ttulo 51Ttulo 61Titulo Apndice e Anexo1 HYPERLINK l _Toc369271559 1 INTRODUO PAGEREF _Toc369271559 h 3 HYPERLINK l _Toc369271560 2 CONCEITO DE ORAMENTO PAGEREF _Toc369271560 h 4 HYPERLINK l _Toc369271561 2.1 ORAMENTO GERAL PAGEREF _Toc369271561 h 5 HYPERLINK l _Toc369271562 2.2 ORAMENTO EMPRESARIAL PAGEREF _Toc369271562 h 5 HYPERLINK l _Toc369271563 2.3 ORAMENTO FLEXVEL PAGEREF _Toc369271563 h 5 HYPERLINK l _Toc369271564 2.4 ORAMENTO OPERACIONAL PAGEREF _Toc369271564 h 6 HYPERLINK l _Toc369271565 2.5 PONTOS POSITIVOS DO ORAMENTO PARA A GESTO PAGEREF _Toc369271565 h 6 HYPERLINK l _Toc369271566 2.6 AS QUESTES TRIBUTRIAS PARA O ORAMENTO PAGEREF _Toc369271566 h 7 HYPERLINK l _Toc369271567 2.6.1 IMPOSTOS PAGEREF _Toc369271567 h 8 HYPERLINK l _Toc369271568 2.6.2 TAXAS PAGEREF _Toc369271568 h 8 HYPERLINK l _Toc369271569 2.6.3 CONTRIBUIES DE MELHORIAS PAGEREF _Toc369271569 h 8 HYPERLINK l _Toc369271570 2.6.4 CONTRIBUIES ESPECIAIS PAGEREF _Toc369271570 h 8 HYPERLINK l _Toc369271571 2.7 ISENO E IMUNIDADE TRIBUTRIA PAGEREF _Toc369271571 h 9 HYPERLINK l _Toc369271572 2.7.1 ISENO TRIBUTRIA PAGEREF _Toc369271572 h 9 HYPERLINK l _Toc369271573 2.7.2 IMUNIDADE TRIBUTRIA PAGEREF _Toc369271573 h 9 HYPERLINK l _Toc369271574 2.8 BALANO PATRIMONIAL PAGEREF _Toc369271574 h 9 HYPERLINK l _Toc369271575 2.8.1 ATIVO PAGEREF _Toc369271575 h 10 HYPERLINK l _Toc369271576 2.8.2 PASSIVO PAGEREF _Toc369271576 h 10 HYPERLINK l _Toc369271577 2.8.3 PATRIMNIO LQUIDO PAGEREF _Toc369271577 h 10 HYPERLINK l _Toc369271578 2.9 DEMONSTRAO DO RESULTADO DO EXERCCIO PAGEREF _Toc369271578 h 11 HYPERLINK l _Toc369271579 2.10 DEMONSTRAO DOS FLUXOS DE CAIXA PAGEREF _Toc369271579 h 12 HYPERLINK l _Toc369271580 2.10.1 FLUXO DE CAIXA PAGEREF _Toc369271580 h 12 HYPERLINK l _Toc369271581 2.10.2 ATIVIDADES OPERACIONAIS PAGEREF _Toc369271581 h 12 HYPERLINK l _Toc369271582 2.10.3 ATIVIDADES DE INVESTIMENTO PAGEREF