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Previous issue date: 2007-10-31 / This research analyzed how important the ERPs contribute for the Tax Management. It was made a theoretical revision on the ERP and it was presented the scenario in which the tax management is inserted. The camp field was made under the scope of a qualitative research (a multi-case study), by means of the content analysis technique. This analysis comprised three companies: one of the cosmetic sector, one of the base industry sector and one of the pharmaceutical sector. The current REP operating in these companies is the R/3, from the SAP- Systems Analysis and Program Developing supplier. The subjects of this research were the tax managers and systems analysts of the companies. As a result, it was verified that some tax management workers participated in the implementation of the ERP, and their claims sometimes were not answered. Moreover, the offered preparation was not sufficient for the full operation of the ERP. In spite of the ERP having the tax information, this information is not enough for the full tax management, as a lot of information is not present in the ERP. One of the companies adopted the ERP and also an external solution to satisfy activities not covered by the system. The other 2 companies apply alternative means (for instance, electronic charts, parallel data banks and even data changing to magnetic files to be delivered to public agencies). To conclude, the software suppliers still have to pay attention to answer the informational necessities of the Tax Management. / Esta pesquisa analisou como o Enterprise Resource Planning -ERP ou Sistemas Integrados de Gest??o contribui para a gest??o de tributos. Foi feita uma revis??o te??rica acerca do ERP e apresentando o cen??rio no qual a gest??o de tributos est?? inserida. A pesquisa de campo foi feita sob a ??tica de uma pesquisa qualitativa (estudo de multi casos), utilizando a t??cnica de an??lise de conte??do. O estudo foi realizado com tr??s casos de empresas do setor de cosm??tico, ind??stria de base e farmac??utica. O ERP presente nas empresas estudadas ?? o R/3, comercializado e produzido pela fornecedora SAP- Systems Analysis and Program Development. Os sujeitos da pesquisas foram os gestores de tributos e os analistas de sistemas. Como resultado, foi identificado que houve a presen??a de funcion??rios da gest??o tribut??ria na implanta????o do ERP. As solicita????es desses funcion??rios nem sempre foram atendidas. Ademais, o treinamento ofertado n??o foi suficiente para a plena opera????o do ERP. Quanto ??s informa????es tribut??rias, o ERP estudado possui parte das informa????es, mas elas n??o s??o suficientes para a plena gest??o tribut??ria. Muitas informa????es necess??rias s??o inexistentes dentro do ERP. Em um dos casos, a empresa adotou, al??m do ERP, uma solu????o externa para atender ??s atividades n??o abrangidas pelo ERP. Nos outros dois casos, as empresas utilizam meios alternativos (planilhas eletr??nicas, banco de dados paralelos e at?? mesmo a altera????o dos dados em arquivos magn??ticos a serem entregues aos ??rg??os fiscalizadores). Concluiu-se que ainda ?? necess??ria uma maior aten????o dos fornecedores de software quanto ao atendimento das necessidades informacionais da Gest??o de Tributos.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/479 |
| Date | 31 October 2007 |
| Creators | Silva, Sergio Roberto da |
| Contributors | Pontes, Cecilia Carmen Cunha, Padoveze, Cl??vis Luis, Peleias, Ivam Ricardo |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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