AVALIAÇÃO CONTROLADORIA EMPRESARIAL Facuminas

Prévia do material em texto

����������������� 	
��
�������
�����������
����
���������������
�����
������
��
��
����
� ���
 ! "# $%&'(')&*+,&" -&,# './0,.1 ,# "
234444444444435363789:6;38<=>;;87>?63?63?8@>;:>A8<:63?83B6<:;6C>?6;D>E398F3@>@8C35E3>:;>G593?6
78;8<=D>A8<:63?83FA38HD=D8<:839D9:8A>3?83D<H6;A>IJ6E3K8C>;3@8C>3=6<:D<FD?>?83?>38A@;89>E
GD>LDCDK><?63>939D<8;7D>938MD9:8<:893H>K8<?63=6A3NF83>93>:DGD?>?89398<?63?898<G6CGD?>9
=6<OF<:>A8<:8E3>C=><=8A3;89FC:>?6939F@8;D6;893>693NF83>C=><I>;D>A3983:;>L>CP>998A
D<?8@8<?8<:8A8<:8Q
3
23H;>7A8<:63>=DA>3;8H8;8R983>3NF83=>;76S
,TUVWUXY'/YZ[Y\Y']
B6<:;6CC8;
6̂<:F>IJ63:6:>C_3̀â2bcdefg232hcije3̀a
23@6<:63GD:>C3?>3=6AF<D=>IJ63?>3B6<:;6C>?6;D>353>_
,TUVWUXY'/YZ[Y\Y']
B6<H8=IJ63?83;8C>:k;D693?83?898A@8<P63@>;>3>376G8;<><I>38A@;89>;D>CQ
6̂<:F>IJ63:6:>C_3̀â2bcdefg232hcije3̀a
e3=6<:>LDCD?>?83?83=F9:6938M8;=83FA3@>@8C3DA@6;:><:83?8<:;63?>3=6<:;6C>?6;D>Q33l<:;83>939F>9
>:DGD?>?89E3?89:>=>R98_
,TUVWUXY'/YZ[Y\Y']
j8:8;AD<>;3693@;6?F:693A>D9383A8<693;8<:mG8D9Q
6̂<:F>IJ63:6:>C_3̀â2bcdefg232hcije3̀a
e3>:F>IJ63?>3B6<:;6C>?6;D>E39F>389:;F:F;>IJ6E39F>93HF<In8936398F3=6<=8D:63?8@8<?83?83=>?>38A@;89>36F
=6A63>38A@;89>3?898O>398;3=6<?FKD?>Q
0WZXYoXWp
8MD9:83FA>3CDAD:>IJ63@>;>363:;>L>CP63?>3B6<:;6C>?6;D>E3=6<H6;A83>38A@;89>E39F>93>:DGD?>?89E36
:>A><P63?8C>E383>93=6<?DIn893?83=>?>3FA>Q
3
BC>99DHDNF83>93>998;:DG>93>=DA>_
,TUVWUXY'/YZ[Y\Y']
e93?F>939J63H>C9>9
6̂<:F>IJ63:6:>C_3̀â2bcdefg232hcije3a
l<:;83>93HF<In893?63=6<:;6CC8;3<J63@6?8A693=D:>;_
,TUVWUXY'/YZ[Y\Y']
;̂6:8IJ63?83>:DG693q98<:D?63?83987F;><I>3@>:;DAr<D6sQ
6̂<:F>IJ63:6:>C_3̀â2bcdefg232hcije3a
����������������� 	
��
�������
�����������
����
���������������
�����
������
��
��
����
� ���
 !"#$%&'#(!&#)*!+'&&!&#'#(!&#*'+,*&!&#-'.'/&'#0-'(1020+%*#'#"'-0*#!&#)!(1!&#+*310+!&#'"#*'4%56!#%!&
)*!+'&&!&#7!+0!&0-%-'8#0")*!-,10.0-%-'#'1+9:#'#%!&#*'+,*&!&#7%10.!&#'&1*%1;<0+!&#'#&',#%)*!.'01%"'(1!:8
4!+%40=%(-!#!"0&&>'&8#%,&?(+0%&8#2%41%#-'#0(+'(10.!&8#'1+98#@,'#)!-'*6!#2%='*#+!"#@,'#%#'")*'&%#'&1'A%
)*')%*%-%#7!,#(6!B:#C%*%#%)*!.'01%*#%&#!)!*1,(0-%-'&#!,#&'#-'2'(-'*#-%&#%"'%5%&#%"$0'(1%0&9
#
D#2*%<"'(1!#%+0"%#*'2'*'/&'#%E
FGHIJHKLMNLOPLQLMR
S0%<(T&10+!#0(1'*(!
C!(1,%56!#1!1%4E#UVCDWXYZ[\D#D]X̂SZ#UV
Z&&0(%4'#%#%41'*(%10.%#@,'#+!")4'1'#+!**'1%"'(1'#%&#4%+,(%&#%#$%0_!E
#
Z#̀̀ `̀`̀`̀`̀`̀`̀8#&'<,(-!#D*4'%(&#a%*10(&#7bVVc:8#1'"#%#20(%40-%-'#-'#<%*%(10*
`̀`̀`̀`̀`̀`̀`̀`̀ #̀%!#)*!+'&&!#-'+0&T*0!#-!&#<'&1!*'&8#+!4%$!*%(-!#%&&0"#)%*%#%#$,&+%#)'4%
`̀`̀`̀`̀`̀`̀#'#-'#&,%&#&,$-0.0&>'&8#4'.%(-!/&'#'"#+!(1%#!#%&)'+1!#̀̀ `̀`̀`̀`̀ 9̀
FGHIJHKLMNLOPLQLMR
 !(1*!4%-!*0%#d#0(2!*"%5>'&#%-'@,%-%&#d#'20+e+0%#-%#'")*'&%#d#'+!(f"0+!
C!(1,%56!#1!1%4E#UVCDWXYZ[\D#D]X̂SZ#UV
D#+!(1*!44'*'_'*+'#,"#-!&#)%);0&#"%0&#0")!*1%(1'&#(%#'")*'&%8#-'.0-!E
FGHIJHKLMNLOPLQLMR
Z!#2%1!#-'#&'*#'4'#!#*'&)!(&e.'4#)'4%&#2,(5>'&#-'#)4%('A%"'(1!8#+!(1*!4'8#*')!*1'#'#2,(56!#+!(1e$048
+!(2!*"'#-'&1%+%"#!&#%,1!*'&#g'+h'*1#'#i04&!(9
C!(1,%56!#1!1%4E#UVCDWXYZ[\D#D]X̂SZ#UV
W!#)*!+'&&!#-'#0(1'*%56!#-%#'")*'&%#+!"#!&#-0.'*&!&#%<'(1'&8#+!"'5%"#%#&,*<0*#,"%#&;*0'#-'
2'(f"'(!&#'+!(f"0+!&8#&!+0%0&8#)!4310+!&8#'-,+%+0!(%0&8#1'+(!4T<0+!&8#'+!4T<0+!&#'#*'<,4%1T*0!&
2%='(-!#+!"#@,'#%&#('+'&&0-%-'&#-%#'")*'&%#(%#$,&+%#-'#&,%#'20+e+0%#1*%(&+'(-%"#%!&#+!(+'01!&
!2'*'+0-!&#)'4%#%-"0(0&1*%56!8#+!(1%$040-%-'#'#'+!(!"0%9
jGHHLMkJOlLm
X!*(!,#&'#('+'&&e*0!8#)%*%#-%*#'_)40+%56!#'#2!*('+'*#,"%#+!")*''(&6!#%#'&&'&#2'(f"'(!&8#%#-'20(056!
-'#,"#"!-'4!#+!(+'01,%4#1'T*0+!#-'#,"#*%"!#-'#+!(n'+0"'(1!#-'(!"0(%-!
#
 4%&&020@,'#%&#%&&'*10.%&#%+0"%E
FGHIJHKLMNLOPLQLMR
Z&#-,%&#&6!#.'*-%-'0*%&#'#%#&'<,(-%#;#,"#+!")4'"'(1!#-%#)*0"'0*%9
C!(1,%56!#1!1%4E#UVCDWXYZ[\D#D]X̂SZ#UV
o,%0&#%&#)*0(+0)%0&#e*'%&#@,'#%#+!(1*!4%-!*0%#$,&+%#!$1'*#"%0!*#+!(1*!4'#'#@,'#,1040=%-%#)%*%#&'*.0*#-'
$%&'#0(2!*"%56!#'#'&1*,1,*%#-'(1*!#,"%#'(10-%-'E
����������������� 	
��
�������
�����������
����
���������������
�����
������
��
��
����
� ���
 !"#$"%&'(&)*&+&',
-./0123435156756789:0.:;78./01234351567<6=6/8314;78./01234351567>3/1/863=17678./01234351567?3:814@
A./091BC.70.014D7EFAGHIJKLMG7GNIOPK7EF
I.0147QR'S'TRR