Buscar

AV OPERAÇÕES E CONTROLE DE ESTOQUE

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes
Você viu 3, do total de 4 páginas

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes

Prévia do material em texto

�
$YDOLDomR��*67����B$9B�������������ª�23(5$d®(6�(�&21752/(�'(�(67248(6
7LSR�GH�$YDOLDomR��$9
$OXQR�����������������0$5&26�3$75Ë&,2�'2�1$6&,0(172
3URIHVVRU� 0$5&(/2�-26(�3,1+2�%$5%26$ 7XUPD�������$&
1RWD�GD�3URYD�������������1RWD�GH�3DUWLF������������'DWD���������������������
� �D�4XHVWmR��5HI���������������� 3RQWRV������������
e�D�TXDQWLGDGH�GH�PDWHULDO�UHTXHULGR�SDUD�R�DWHQGLPHQWR�GDV�QHFHVVLGDGHV�GH�SURGXomR��GH�FRPHUFLDOL]DomR��
GH�SUHVWDomR�GH�VHUYLoRV��GRV�SURJUDPDV�GH�LQYHVWLPHQWR��GR�FRQVXPR�DGPLQLVWUDWLYR�HWF��UHODFLRQDGD�D�XPD
GHWHUPLQDGD�XQLGDGH�GH�WHPSR���DQR��VHPHVWUH��WULPHVWUH��PrV��VHPDQD��GLD���(VVD�GHILQLomR�UHIHUH�VH�D�TXH
YDULiYHO�GH�UHVVXSULPHQWR�"
5HVSRVWD��'HPDQGD�
*DEDULWR��'HPDQGD���'
� �D�4XHVWmR��5HI���������������� 3RQWRV������������
$QDOLVH�RV�GRLV�FULWpULRV�H[LVWHQWHV�GH�ORFDOL]DomR�GH�PDWHULDO�H�GHVFUHYD�DV�VXDV�YDQWDJHQV�H�GHVYDQWDJHQV�
5HVSRVWD�
*DEDULWR�
2�$OXQR�GHYHUi�WDQJHQFLDU�
$V� SUDWHOHLUDV� GHYHP� VHU� LGHQWLILFDGDV� SRU� OHWUDV�� FXMD� VHTXrQFLD� GHYH� VHU� LQLFLDGD� HP� $� QR� VHQWLGR� GH� EDL[R� SDUD� FLPD� GD� HVWDQWH� H� R
HVFDQLQKR�SRU�Q~PHURV�QR� VHQWLGR�GR� FRUUHGRU�SULQFLSDO� SDUD� D� SDUHGH� ODWHUDO��1RUPDOPHQWH�� VmR�XVDGRV�GRLV� FULWpULRV�GH� ORFDOL]DomR�GH
PDWHULDO���6LVWHPD�GH�(VWRFDJHP�)L[D�H�6LVWHPD�GH�(VWRFDJHP�/LYUH�
�
6LVWHPD�GH�(VWRFDJHP�)L[D
�
&RPR�R�SUySULR�QRPH�GL]��QHVWH�VLVWHPD�p�GHWHUPLQDGR�XP�Q~PHUR�GH�iUHDV�GH�HVWRFDJHP�SDUD�XP�WLSR�GH�PDWHULDO��GHILQLQGR�VH��DVVLP�
TXH�VRPHQWH�PDWHULDO�GHVWH�WLSR�SRGHUi�VHU�HVWRFDGR�QRV�ORFDLV�PDUFDGRV��&RP�HVVH�VLVWHPD��FRUUH�VH�XP�ULVFR�PXLWR�JUDQGH�GH�GHVSHUGtFLR
GH� iUHDV� GH� DUPD]HQDJHP�� HP� YLUWXGH� GR� IOX[R� LQWHQVR� GH� HQWUDGD� H� VDtGD� GH� PDWHULDLV�� GHQWUR� GH� XP� GHSyVLWR� SRGH� RFRUUHU� IDOWD� GH
GHWHUPLQDGR� PDWHULDO�� DVVLP� FRPR� H[FHVVR� GH� RXWUR�� 1R� FDVR� GH� R� PDWHULDO� HP� H[FHVVR� QmR� WHU� ORFDO� SDUD� VHU� JXDUGDGR�� HOH� ILFDUi� QR
FRUUHGRU��$R�PHVPR�WHPSR�SRGH�RFRUUHU�TXH�HP�RXWUR�FRUUHGRU�H�HP�RXWUD�HVWDQWH�H[LVWDP�ORFDLV�YD]LRV��SRUTXH�HVWi�IDOWDQGR�R�PDWHULDO��R
IRUQHFLPHQWR�HVWi�DWUDVDGR�RX�KRXYH�XPD�UHMHLomR�SRU�SDUWH�GR�FRQWUROH�GH�TXDOLGDGH�
�
6LVWHPD�GH�(VWRFDJHP�/LYUH
�
1HVWH�VLVWHPD��QmR�H[LVWH�ORFDO�IL[R�GH�DUPD]HQDJHP��D�QmR�VHU��p�yEYLR��SDUD�PDWHULDLV�GH�HVWRFDJHQV�HVSHFLDLV��2V�PDWHULDLV�YmR�RFXSDU�RV
HVSDoRV�YD]LRV�GLVSRQtYHLV�GHQWUR�GR�GHSyVLWR��2�~QLFR�LQFRQYHQLHQWH�GHVWH�VLVWHPD�p�R�SHUIHLWR�PpWRGR�GH�FRQWUROH�TXH�GHYH�H[LVWLU�VREUH
R�HQGHUHoDPHQWR��VRE�R�ULVFR�GH�SRVVXLU�PDWHULDO�HP�HVWRTXH�SHUGLGR�TXH�VRPHQWH�VHUi�GHVFREHUWR�DR�DFDVR�RX�QD�H[HFXomR�GR�LQYHQWiULR�
(VWH�FRQWUROH�GHYHUi�VHU�IHLWR�SRU�GXDV�ILFKDV��XPD�ILFKD�PHVWUD�GH�FRQWUROH�GR�VDOGR�WRWDO�SRU�LWHP�H�RXWUD�H�RXWUD�GH�FRQWUROH�GR�VDOGR�SRU
ORFDO�GH�HVWRTXH�
� �D�4XHVWmR��5HI���������������� 3RQWRV������������
$QDOLVH�DV�DILUPDWLYDV�DEDL[R�H�DVVLQDOH�D�DOWHUQDWLYD�&255(7$�
� 8P�VLVWHPD�GH�UHFHELPHQWR�GH�PDWHULDLV�GHYH�WHU��FRPR�XP�GH�VHXV�UHTXLVLWRV��R�JHUHQFLDPHQWR�JOREDO�
R�TXDO�LUi�GHWHUPLQDU�R�YDORU�QR�IOX[R�GD�LQIRUPDomR��D�YDORUL]DomR�GR�WUDEDOKR�GRV�FOLHQWHV�H[WHUQRV��R
HVWDEHOHFLPHQWR�GH�D�UDFLRQDOL]DomR�H�D�DJLOL]DomR��QR�kPELWR�RSHUDFLRQDO��GDV�URWLQDV�H�SURFHGLPHQWRV�
HP�WRGRV�RV�VHJPHQWRV�GR�SURFHVVR��D�PDLRU�LQWHJUDomR�FRP�RV�VLVWHPDV�HQYROYLGRV��R�HVWDEHOHFLPHQWR
GH�FULWpULRV�DGPLQLVWUDWLYRV�PDLV�DGHTXDGRV��SDUD�WUDWDPHQWR�GH�SHQGrQFLDV��PLQLPL]DomR�GDV
RFRUUrQFLDV�GH�HUURV�QR�SURFHVVDPHQWR�GDV�LQIRUPDo}HV�
8PD�GDV�UD]}HV�SDUD�PDQWHU�HVWRTXHV�DR�ORQJR�GD�FDGHLD�GH�VXSULPHQWRV�p�H[DWDPHQWH�PHOKRUDU�R
QtYHO�GH�VHUYLoR��3DUD�RV�FOLHQWHV�HVWD�YDQWDJHP�SRGH�VHU�WUDGX]LGD�QD�GLVSRQLELOLGDGH�LPHGLDWD�GH
SURGXWRV�RX�HP�WHPSRV�GH�UHVVXSULPHQWRV�SHTXHQRV��-i�SDUD�DV�HPSUHVDV�VLJQLILFD�DXPHQWDU�RV�FXVWRV
GH�HVWRTXH��PDV�WDPEpP�VLJQLILFD�XPD�UHGXomR�GD�YDQWDJHP�FRPSHWLWLYD�H�DXPHQWR�QRV�FXVWRV�GH
YHQGDV�SHUGLGDV�
$V�RSHUDo}HV�ORJtVWLFDV��TXDQGR�VH�LQWHJUDP�IRUWHPHQWH�H�VHQGR�FRQVLGHUDGDV�FRPSHWrQFLDV���FKDYH�
SRGHP�VHUYLU�FRPR�EDVH�SDUD�REWHQomR�GH�YDQWDJHQV�HVWUDWpJLFDV��(QWUHWDQWR��VRPHQWH�FRP�D
LQWHJUDomR�HQWUH�DV�iUHDV�GD�HPSUHVD�H�HQWUH�HVWDV�H�RXWUDV�HPSUHVDV��GHQWUR�GR�REMHWLYR�GRV
SURFHVVRV�ORJtVWLFRV��OHYDP�DR�PHOKRU�GHVHPSHQKR�GD�ORJtVWLFD��'HQWUH�RV�SUHFHLWRV�TXH�UHJHP�HVVD
EDVH�LQWHJUDFLRQLVWD��SRGH�VH�GHVWDFDU�TXH�D�HVWUXWXUD�RUJDQL]DFLRQDO�IRUPDO�p�VXILFLHQWH�SDUD�JDUDQWLU�R
GHVHPSHQKR�ORJtVWLFR�LQWHJUDGR�
� 2�FRQWUROH�GH�HVWRTXH�H[HUFH�LQIOXrQFLD�GLUHWD�QD�UHQWDELOLGDGH�GD�RUJDQL]DomR��(OH�DEVRUYH�FDSLWDO�TXH
SRGHULD�HVWDU�VHQGR�DSOLFDGR�SHOD�HPSUHVD��5HIHUHQWH�jV�FDWHJRULDV�GH�FXVWRV�QD�DGPLQLVWUDomR�GRV
HVWRTXHV��SRGH�VH�DILUPDU�TXH�RV�&XVWRV�GH�&RPSUDV�HVWmR�DVVRFLDGRV�D�WRGRV�RV�FXVWRV�QHFHVViULRV
SDUD�PDQWHU�FHUWD�TXDQWLGDGH�GH�PHUFDGRULDV�SRU�XP�SHUtRGR�GH�WHPSR��&XVWRV�GH�PDQXWHQomR�GH
HVWRTXHV�HVWmR�DVVRFLDGRV�DR�SURFHVVR�GH�DTXLVLomR�GDV�TXDQWLGDGHV�UHTXHULGDV�SDUD�UHSRVLomR�GR
HVWRTXH��(�RV�&XVWRV�GH�)DOWD�VmR�DTXHOHV�TXH�RFRUUHP�FDVR�KDMD�GHPDQGD�SRU�LWHQV�HP�IDOWD�QR
HVWRTXH�
1HP�WRGRV�RV�FXVWRV�UHODFLRQDGRV�D�HVWRTXHV�DXPHQWDP�TXDQGR�VH�PDQWpP�XP�QtYHO�GH�HVWRTXH�PpGLR
PDLV�DOWR��2�FXVWR�TXH�GLPLQXL�FRP�R�DXPHQWR�GR�QtYHO�GH�HVWRTXHV�p�R�FXVWR�GH�IDOWD�H�SRU�FRQVHTXrQFLD
R�FXVWR�GH�PDQXWHQomR�GRV�HVWRTXHV�
� �D�4XHVWmR��5HI���������������� 3RQWRV������������
$�FXUYD�$%&�WHP�VLGR�XVDGD�SDUD�D�DGPLQLVWUDomR�GH�HVWRTXHV��SDUD�GHILQLomR�GH�SROtWLFDV�GH�YHQGDV�
HVWDEHOHFLPHQWR�GH�SULRULGDGHV�SDUD�D�SURJUDPDomR�GD�SURGXomR�H�XPD�VpULH�GH�RXWURV�SUREOHPDV�XVXDLV�QD
HPSUHVD��$�FODVVH�GHQRPLQDGD��&/$66(�$��GD�FXUYD�$%&�SRGH�VHU�GHILQLGD�GD�VHJXLQWH�IRUPD
&ODVVH�$��*UXSR�GH�LWHQV�PHQRV�LPSRUWDQWHV�HP�WHUPRV�GH�PRYLPHQWDomR��QR�HQWDQWR��UHTXHUHQGR
DWHQomR�SHOR�IDWR�GH�JHUDUHP�DOWR�FXVWR�GH�PDQXWHQomR�GH�HVWRTXH
&ODVVH�$��&RUUHVSRQGH�DRV�SURGXWRV�SDUDOLVDGRV�QR�HVWRTXH��UHTXHUHQGR�DWHQomR�SHOR�IDWR�GH
DSUHVHQWDUHP�LPSRUWkQFLD�UD]RiYHO�HP�WHUPRV�GH�FXVWR
&ODVVH�$��*UXSR�GH�LWHQV�PHQRV�LPSRUWDQWHV�HP�WHUPRV�GH�FXVWR��QR�HQWUHWDQWR��UHTXHUHQGR�DWHQomR
SHOR�IDWR�GH�DSUHVHQWDUHP�LPSRUWkQFLD�UD]RiYHO�HP�WHUPRV�GH�JLUR�GH�VHXV�LWHQV
� &ODVVH�$��&RUUHVSRQGH�DRV�SURGXWRV�TXH�GHYHP�VHU�WUDEDOKDGRV�FRP�XPD�DWHQomR�HVSHFLDO�SHOD
DGPLQLVWUDomR
&ODVVH�$��&RUUHVSRQGH�DRV�SURGXWRV�GH�LPSRUWkQFLD�UD]RiYHO�HP�WHUPRV�GH�JLUR�GH�VHXV�LWHQV
� �D�4XHVWmR��5HI���������������� 3RQWRV������������
�757���$QDOLVWD�-XGLFLiULR��������1R�DOPR[DULIDGR�GH�XPD�HPSUHVD�SUHVWDGRUD�GH�VHUYLoRV��XP�GHWHUPLQDGR
LWHP�GH�HVWRTXH�p�FRQVXPLGR�QD�UD]mR�GH�����XQLGDGHV�SRU�PrV�H�R�VHX�WHPSR�GH�UHSRVLomR�p�GH���PHVHV�
6DEHQGR�TXH�R�HVWRTXH�PtQLPR�p�GH���PrV�GR�VHX�FRQVXPR��R�SRQWR�GH�SHGLGR�VHUi��HP�XQLGDGHV�
�'������
�$������
�%�����
�(������
� �&������
� �D�4XHVWmR��5HI���������������� 3RQWRV������������
,GHQWLILFDPRV�XP�WLSR�GH�LQYHQWiULR�TXH�p�H[HFXWDGR�HP�VLWXDo}HV�HVSHFtILFDV��,QYHQWiULR�SRU�DPRVWUDJHP�
6HOHFLRQH�D�RSomR�DEDL[R�TXH�QmR�HVWi�DVVRFLDGD�jV�FDUDFWHUtVWLFDV�GR�,QYHQWiULR�SRU�DPRVWUDJHP�
(PSUHJDGR�HP�SURFHGLPHQWRV�GH�DXGLWRULD��YDOHQGR�VH�GH�XPD�DERUGDJHP�HVWDWtVWLFD
6mR�FRQWDGRV�DSHQDV�DOJXQV�LWHQV�TXH�SRVVDP�UHSUHVHQWDU�XPD�ERD�DPRVWUD�GR�XQLYHUVR�GH�LWHQV�GD
HPSUHVD
� 8VXDOPHQWH�p�XWLOL]DGR�QR�IHFKDPHQWR�FRQWiELO�GR�H[HUFtFLR�DQXDO�RX�HP�LQYHQWiULRV�PHQVDLV�WULPHVWUDLV�
SDUD�DSXUDomR�GRV�FXVWRV�GH�SURGXomR��RX�YHULILFDomR�GDV�LQIRUPDo}HV�GR�HVWRTXH
5HFRPHQGDGR�TXDQGR�D�DFXUDFLGDGH�GRV�HVWRTXHV�p�PDQWLGD�DWUDYpV�GH�LQYHQWiULRV�URWDWLYRV
3HOR�UHVXOWDGR�GD�DPRVWUDJHP��LQIHULPRV�VH�RV�PpWRGRV�GH�FRQWUROH�HVWmR�VHQGR�EHP�H[HFXWDGRV
� �D�4XHVWmR��5HI���������������� 3RQWRV������������
$VVLQDOH�DEDL[R�9�SDUD�YHUGDGHLUR�H�)�SDUD�IDOVR�H�PDUTXH�D�RSomR�FRUUHWD�
,�� �� � �� 8P� GRV� SULQFLSDLV� WUDGH�RIIV� GD� ORJtVWLFD� FRQVLVWH� MXVWDPHQWH� HP� SURSRUFLRQDU� XP�PHOKRU� VHUYLoR� DR
FOLHQWH�DR�PHQRU�FXVWR�SRVVtYHO�
,,�������$WXDOPHQWH�RV�FOLHQWHV�GHVHMDP�FDGD�YH]�PDLV�R�DWHQGLPHQWR�GR�SHGLGR�SHUIHLWR�H�HVWmR�GLVSRVWRV��HP
VXD� PDLRULD�� D� GHVHPEROVDU� PDLV� SRU� LVVR�� R� TXH� VLJQLILFD� PDLRU� WROHUkQFLD�D� JDSV� QR� SURFHVVR� ORJtVWLFR
RUJDQL]DFLRQDO�
,,,�������(QWUH�DV�YiULDV�IRUPDV�TXH�D�ORJtVWLFD�SRGH�DWXDU��HVWmR�D�UHGXomR�GH�FXVWRV��D�UHGXomR�GRV�SUD]RV�GH
HQWUHJD�H�D�UHGXomR�GD�PHOKRULD�QRV�SURFHVVR�LQWHUQRV�
,9���� � ��(P�DOJXQV�PHUFDGRV�FRPSHWLWLYRV��QD�DWXDOLGDGH��SRGH�VH�HQWHQGHU�TXH�D� ORJtVWLFD�SHUGH� LPSRUWkQFLD
QDV�DWLYLGDGHV�HPSUHVDULDLV��FRPR�FRQVHTXrQFLD�GR�LPSDFWR�FDXVDGR�SHOD�WHFQRORJLD�GD�LQIRUPDomR�QR�DXPHQWR
GD�FDSDFLGDGH�GH�WUDQVDo}HV�SRU�PLQXWR��QRV�SURFHVVRV�RUJDQL]DFLRQDLV��$VVLQDOH�D�RSomR�FRUUHWD�HP�UHODomR
jV�DILUPDWLYDV�MXOJDGDV�
,,,�H�,9�VmR�YHUGDGHLUDV�
� 6RPHQWH�D�,�p�9HUGDGHLUD�
� 7RGDV�VmR�YHUGDGHLUDV�
7RGDV�VmR�IDOVDV�
,��,,�H�,9�VmR�IDOVDV�
� �D�4XHVWmR��5HI���������������� 3RQWRV������������
$�IXQomR�SUHFtSXD�GR�DUPD]pP�p�D�GH�PDQWHU�DV�FDUDFWHUtVWLFDV�RULJLQDLV�GDV�PHUFDGRULDV�Oi�HVWRFDGDV�
$OJXPDV�RXWUDV�IXQo}HV�LPSRUWDQWHV�WDPEpP�GHYHP�VHU�FRQVLGHUDGDV�QXPD�DUPD]HQDJHP�DGHTXDGD��(;&(72�
� 0DQWHU�HVWRTXHV�UHJXODGRUHV
&RPSHQVDU�SURFXUD�H�RIHUWD�GH�VDIUDV��SDUD�FRQVXPR�UHJXODU�GXUDQWH�WRGR�R�DQR
)LQDOL]DU�DOJXQV�SURFHVVRV�GH�IDEULFDomR
$PRUWHFHU�DWUDVRV�HQWUH�R�IRUQHFLPHQWR�H�D�GLVWULEXLomR�ItVLFD
� (YLWDU�D�JHUDomR�GH�HVFDOD�QDV�FRPSUDV�H�WUDQVSRUWH
� �D�4XHVWmR��5HI���������������� 3RQWRV������������
6mR�FDL[DV�GH�PDGHLUD���GH�SDSHOmR�RX�GH�SOiVWLFR�TXH�HPEDODP�XPD�FHUWD�TXDQWLGDGH�GH�XQLGDGHV�TXH
DWHQGHP�SULQFLSDOPHQWH�D�FRPHUFLDOL]DomR�H�IDFLOLWDP�D�PRYLPHQWDomR�GD�FDUJD��(VVD�GHILQLomR�UHIHUH�VH�D��
$SRQWH�D�RSomR�&255(7$�
6HFXQGiULD
�ž�QtYHO
4XDWHUQiULD
3ULPiULD
� 7HUFLiULD
� ��D�4XHVWmR��5HI���������������� 3RQWRV������������
2�UHFHELPHQWR�GRV�SURGXWRV�p�R�FRPHoR�GDV�DWLYLGDGHV�GR�&'��1R�DWR�GR�UHFHELPHQWR�p�UHDOL]DGD�D�FRQIHUHQFLD
GDV�TXDQWLGDGHV��TXDOLGDGH��LQWHJULGDGH�GRV�SURGXWRV�HQWUHJXHV�SHORV�RV�IRUQHFHGRUHV��2�3LFNLQJ�p�WRGD
DWLYLGDGH�GH�UHFROKD�GRV�GLYHUVRV�SURGXWRV�H�DV�VXDV�UHVSHFWLYDV�TXDQWLGDGHV�QR�DUPD]pP�SDUD�VDWLVID]HU�DV
QHFHVVLGDGHV�GR�FOLHQWH��VHQGR�R�FOLHQWH�LQWHUQR�RX�H[WHUQR��0HGHLURV���������6HJXQGR�0XUUD\��SLFNLQJ�WHP
FRPR�VLJQLILFDGR�¢D�DWLYLGDGH��QD�TXDO�XP�SHTXHQR�Q~PHUR�GH�SURGXWRV�p�H[WUDtGR�GH�XP�VLVWHPD�GH�DUPD]pP�
SDUD�VDWLVID]HU�XP�FHUWR�Q~PHUR�GH�SHGLGRV�GH�FOLHQWHV�LQGHSHQGHQWHV��,���e�FRQVLGHUDGD�XPD�GDV�PDLV�FUtWLFDV
j�TXDO�HVWi�DVVRFLDGD�XP�TXDUWR�GRV�FXVWRV�ORJtVWLFRV��VHQGR�TXH��JUDQGH�SDUWH�GR�WHPSR�H�FXVWR�HVWi�DVVRFLDGR
j�PRYLPHQWDomR�GD�PHUFDGRULD��,,���$JLOL]D�WRGR�R�SURFHVVR�GH�H[SHGLomR�SRLV�D�VXD�IOH[LELOLGDGH�ID]�FRP�TXH
DV�RSHUDo}HV�PHOKRUHP�D�VDWLVIDomR�GDV�QHFHVVLGDGHV�GR�FOLHQWH��,,,���2�ULVFR�GH�HUUR�p�PXLWR�DOWR�PDV��SRU
RXWUR�ODGR��p�PHQRV�SURGXWLYR�SRUTXH�REULJD�D�PDLV�GHVORFDo}HV�GR�IXQFLRQiULR��,9���1XQFD�SRGHUi�VHU�GLYLGLGD
SRU�]RQDV�QDV�TXDLV�Vy�HVWmR�GLVSRQtYHLV�SURGXWRV�GH�XPD�GHWHUPLQDGD�IDPtOLD�GH�SURGXWRV�HP�TXH�SRU�FDGD
]RQD�HVWi�DWULEXtGD�D�UHVSRQVDELOLGDGH�D�XPD�SHVVRD��(VWi�LQFRUUHWR�R�TXH�FRQVWD�HP�
,,�H�,,,��DSHQDV�
,�H�,,��DSHQDV�
,,��,,,�H�,9�
� ,,,�H�,9�
,��,,�H�,,,�
2EVHUYDomR��(VWRX�FLHQWH�GH�TXH�DLQGD�H[LVWH�P����TXHVWmR�}HV��QmR�UHVSRQGLGD�V��RX�VDOYD�V��QR�VLVWHPD��H�TXH�PHVPR
DVVLP�GHVHMR�ILQDOL]DU�'(),1,7,9$0(17(�D�DYDOLDomR�
'DWD���������������������
3HUtRGR�GH�QmR�YLVXDOL]DomR�GD�SURYD��GHVGH������������DWp������������
�
�

Outros materiais