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04 Administração de Materiais e Logistica

Prévia do material em texto

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Autoria: José Vieira Carvalho 
Tema 04
Recursos Patrimoniais
7HPD���
Recursos Patrimoniais
Autoria: José Vieira Carvalho
Como citar esse documento:
CARVALHO, José Vieira. Administração de Materiais e Logística: Recursos Patrimoniais. Anhanguera Publicações: Valinhos, 2014.
Índice
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SRUWXJXHVD�RX�TXDOTXHU�RXWUR�LGLRPD�
Pág. 15
Pág. 16 Pág. 16
Pág. 15
Pág. 13Pág. 11
ACOMPANHENAWEB
Pág. 3
CONVITEÀLEITURA
Pág. 4
PORDENTRODOTEMA
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Este Caderno de Atividades foi elaborado com base no livro Administração de Materiais e Recursos Patrimoniais, 
do autor Petrônio Garcia Martins e Paulo Campos Alt, editora Saraiva, 2009, Livro-Texto 222.
Conteúdo 
Nesta aula, você estudará:
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‡� Patrimônio da Empresa.
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Habilidades 
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 D = (Vi – Vr) / n 
Onde:
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Vi = Valor inicial do bem. 
Vr = Valor residual do bem. 
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PORDENTRODOTEMA
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Vi = 220.000,00 
Vr = 0 
Pu = 5 anos 
D= 5������������±���� �5������������DQR
 5
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Ano Depreciação Anual R$ Depreciação Acumulada R$ Valor Contábil R$
0 - - R$ 220.000,00
1 R$ 44.000,00 R$ 44.000,00 R$ 176.000,00
2 R$ 44.000,00 R$ 88.000,00 R$ 132.000,00
3 R$ 44.000,00 R$ 132.000,00 R$ 88.000,00
4 R$ 44.000,00 R$ 176.000,00 R$ 44.000,00
5 R$ 44.000,00 R$ 220.000,00 R$ 0,00
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Exemplo
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 S
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 55 
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PORDENTRODOTEMA
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 55 
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 55
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 55 
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 55
.
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Valor do bem = 80.000
Vida útil = 10 anos
Soma dos dígitos = 55
Ano )DWRU 'HSUHFLDomR 'HSUHFLDomR�DFXPXODGD Valor contábil
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ACOMPANHENAWEB
A Importância dos Recursos Patrimoniais no Desenvolvimento Sustentável 
dos Sistemas Localizados de Produção
‡� /HLD�R�DUWLJR�A Importância dos Recursos Patrimoniais no Desenvolvimento Sustentável dos 
Sistemas Localizados de Produção��GH�0DULD�&ULVWLQD�2UWLJmR�
'LVSRQtYHO�HP���KWWS���ZZZ�HFRHFR�RUJ�EU�FRQWHXGR�SXEOLFDFRHV�HQFRQWURV�YLLBHQ�PHVD��WUDEDOKRV�DBLPSRUWDQ-
FLDBGRVBUHFXUVRVBSDWULPRQLDLV�SGI>���$FHVVR�HP�����PDLR������
Apostila de Administração Logística
‡� /HLD�R�DUWLJR�Apostila de Administração Logística, de Altair Machado.
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'HSUHFLDomR��$PRUWL]DomR�H�([DXVWmR�±�DVSHFWR�JHUHQFLDO�H�¿VFDO, Regula-
mento Imposto de Renda – IOB
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Taxas de Depreciação de Bens do Ativo Imobilizado
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e os cálculos pertinentes.
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Tempo: 02:29
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