[:pb]O controle contábil é essencial às empresas competitivas. Ao entender a contabilidade como o pulmão do negócio, enxergando-a como a ferramenta ideal para projetar resultados e oportunidades, os gestores ganham mais confiança e autonomia para tomar as decisões estratégicas da organização. Os balanços contábeis, por sua vez, despontam como os instrumentos práticos que permitem o monitoramento operacional e demonstram os resultados corporativos — atualizando diretores e eventuais acionistas. A consolidação dos documentos, portanto, exige atenção e seriedade: a tecnologia de gestão pode (e deve) facilitar o processo e assegurar a credibilidade dos dados.

O que é a consolidação de balanços contábeis?

De forma geral, a consolidação de balanços contábeis pode ser descrita como uma demonstração financeira que relaciona uma ou mais entidades e é bastante utilizada com as matrizes e filiais, e também entre empresas controladas e controladoras. No caso de um conglomerado de empresas, por exemplo, é comum que o documento explicite a situação contábil do grupo como um todo, consolidando-os. O principal objetivo da ferramenta é formalizar um diagnóstico crível da saúde corporativa, pontuando as atividades financeiras e sinalizando déficits e superávits. Ao dispor de números concretos, as lideranças são mais assertivas na compreensão de cenários e podem tomar decisões cada vez mais coesas. Em função de sua profundidade e de sua relevância, a consolidação de balanços contábeis é, sem dúvida, uma tarefa complexa. Não basta, por exemplo, planilhar as informações da empresa e oferecê-las aos gestores (e eventuais acionistas) em seu formato bruto. É preciso contar com um método de organização e integração dos dados, transferindo toda a movimentação da empresa para a contabilidade, aplicando as regras de integração e  tornando-os úteis ao processo estratégico de análise. A consolidação de balanços também servirá de base para o cálculo de índices como Liquidez Corrente, Liquidez Seca, e outros índices que são importantes para uma boa gestão.

Documentos gerados pelos balanços contábeis

Na prática, a consolidação de balanços contábeis traz embasamento e informações para uma série de documentos importantes. Os principais são:

• Demonstração de Resultado de Exercício (DRE);
• Demonstrações de Lucros e Prejuízos Acumulados;
• Parecer do Conselho Fiscal, se houver.

Além disso, os relatórios de eventuais auditorias também podem ser incorporados. Para empresas que se enquadram no regime tributário de Lucro Real, é importante anexar o MEP (Método de Equivalência Patrimonial) à documentação. Assim, fica fácil perceber que a consolidação de balanços contábeis é uma atividade rigorosa, altamente crítica, e que exige know how e seriedade. Para garantir a pertinência dos dados e a viabilidade da avaliação, é imprescindível que o processo seja sinérgico, integrado e automatizado.

Por que a consolidação de balanços contábeis é essencial?

A maior motivação para a rotina de consolidação de balanços, das organizações com mais de uma entidade, é a regulamentação legal. A exigência está prevista em lei e é supervisionada pela Comissão de Valores Mobiliários (CVM). O processo tem, por si só, benefícios que atestam sua importância. É apenas por meio do balanço, por exemplo, que é possível analisar corretamente o panorama financeiro e contábil de uma entidade ou de um conglomerado empresarial. Além disso, no que compete ao mercado, a consolidação é um recurso essencial para a obtenção de novas linhas de crédito e costuma ser considerada no momento em que eventuais investidores deliberam sobre um aporte financeiro. A gestão interna, por sua vez, também é diretamente impactada pelos balanços contábeis: a identificação de gargalos produtivos e a correção de desvios contábeis são algumas das vantagens proporcionadas pelas rotinas de consolidação. Para fazer frente à competitividade de mercado, é fundamental que a empresa se dedique à transparência e a lisura de suas operações. A consolidação de balanços contábeis certamente é o instrumento capaz de fortalecer a imagem organizacional e manter a saúde corporativa, maximizando os resultados de curto, médio e longo prazos.

Como o ERP pode ajudar na consolidação de balanços contábeis?

Segundo a Receita Federal, as obrigações fiscais e tributárias consomem cerca de 600 horas de trabalho por ano. Os balanços contábeis, assim como sua consolidação, entram no cálculo. O número é expressivo e chega a ser alarmante: é preciso que os gestores disponham de ferramentas capazes de automatizar rotinas burocráticas, otimizando os recursos empregados para cumpri-las. A tecnologia de gestão é a chave para um processo mais organizado e transparente, conferindo agilidade sem prejudicar a credibilidade. O ERP, por exemplo, tem a capacidade de integrar todas as áreas do negócio e de minimizar erros manuais, suprimindo o retrabalho. Para além da velocidade operacional, porém, alguns predicados do software garantem sua assertividade na consolidação dos balanços contábeis. Dentre os principais, destacam-se:

• a rapidez no levantamento de informações, uma vez que todos os números necessários aos documentos estão centralizados e são facilmente acessados;
• a conformidade legal, atendendo à exigência federal e evitando sanções e prejuízos por descumprimento;
• a potencialização da gestão, que pode se amparar em dados concretos e, assim, evidenciar possíveis gargalos e eventuais oportunidades de negócio.

Na prática, a consolidação de balanços contábeis desponta como um instrumento de otimização e controle. Mais do que apenas uma obrigação fiscal e tributária, a análise é uma importante sustentação para gestores alinhados a seus negócios e comprometidos com suas empresas.

Contabilidade estratégica: a tecnologia de gestão é a chave

Os balanços contábeis integram as rotinas de contabilidade e, assim como as demais demandas da área, devem ser tratados com transparência e seriedade. A tecnologia de gestão é a ferramenta ideal para robustecer os processos de coleta e de análise de dados, alavancando a tomada de decisão. Para além das atividades gerenciais e estratégias internas, porém, os escritórios de contabilidade também se beneficiam amplamente de recursos que integram e categorizam os dados, centralizando todas as informações da empresa e facilitando o acesso a dashboards e relatórios. O ERP, portanto, é certamente um poderoso aliado na automatização de rotinas e na agilidade dos fechamentos obrigatórios, assegurando a conformidade fiscal e tributária da empresa atendida. O contador tem mais tranquilidade para fechar suas demandas e evita retrabalhos de busca e conferência. Dessa forma, não seria equivocado dizer que o software proporciona e endossa uma relação saudável e eficaz entre a contabilidade terceirizada e o cliente corporativo. Quando unidas por um ERP atualizado e seguro, as duas empresas potencializam suas rotinas — otimizando recursos financeiros, humanos, físicos e de tempo — e garantem a viabilidade do negócio, reiterando o cumprimento de todas as normativas exigidas.

Areco ERP

O Areco ERP automatiza regras de integração contábil para operações de contas a pagar, contas a receber, estoque, ativo fixo e faturamento. Assim, os envios do SPED e as rotinas de conciliação bancária, para citar apenas alguns exemplos, são imediatamente otimizados e passam a ocorrer de modo mais seguro e transparente. É ótimo para o gestor, mas é também excelente para a contabilidade que o atende. Quer entender como podemos potencializar seus resultados corporativos? [inbound_forms id=”3677″ name=”Campanha integrada de marca – Fase 1″][:en]Accounting control is essential to competitive companies. By understanding accounting as the business lung, seeing it as the ideal tool to project results and opportunities, managers gain more confidence and autonomy to make strategic decisions of the organization. The balance sheets, in turn, emerge as the practical instruments that allow operational monitoring and demonstrate the corporate results – updating directors and eventual shareholders. Consolidation of documents, therefore, requires attention and seriousness: management technology can (and should) facilitate the process and ensure the credibility of the data.  

What is the consolidation of the balance sheets?

In general, the consolidation of the balance sheets can be described as a financial statement that relates one or more entities and is widely used with the parent companies and subsidiaries, and also between controlled and controlling companies. In the case of a conglomerate of companies, for example, it is common for the document to explain the accounting situation of the group as a whole, consolidating them. The main objective of the tool is to formalize a credible diagnosis of corporate health, punctuating financial activities and signaling deficits and surpluses. By having concrete figures, leaders are more assertive in understanding scenarios and can make increasingly cohesive decisions. Due to its depth and relevance, the consolidation of accounting balances is a complex task. It is not enough, for example, to plan the company’s information and offer it to managers (and possible shareholders) in its raw format. It requires a method of organizing and integrating the data, transferring the whole movement of the company to the accounting, applying the rules of integration and making them useful to the strategic process of analysis. The consolidation of balance sheets will also serve as the basis for the calculation of indices such as Current Liquidity, Dry Liquidity, and other indices that are important for good management. In practice, the consolidation of accounting statements provides background and information for a number of important documents. The main ones are:

• Statement of Income(SOI);
• Accumulated Profit and Loss Statements;
• Opinion of the Supervisory Board.

In addition, reports of any audits may also be incorporated. For companies that fall under the Real Income tax regime, it is important to attach the MEP (Equity Method of Equity) to the documentation. Thus, it is easy to see that the consolidation of accounting statements is a rigorous activity, highly critical, and that requires know how and seriousness. To ensure the relevance of the data and the feasibility of the evaluation, it is essential that the process be synergistic, integrated and automated.

Why consolidation of the balance sheets is essential?

The biggest motivation for the routine consolidation of balance sheets, of organizations with more than one entity, is the legal regulation: the requirement is provided for by law and is supervised by the Brazilian Securities and Exchange Commission (CVM). The process has, by itself, benefits that attest to its importance. It is only through the balance sheet, for example, that it is possible to properly analyze the financial and accounting picture of an entity or a business conglomerate. Moreover, as far as the market is concerned, consolidation is an essential resource for obtaining new credit lines and is usually considered at the moment when potential investors decide on a financial contribution. Internal management, on the other hand, is also directly impacted by the accounting balance sheets: identifying productive gaps and correcting accounting deviations are some of the advantages provided by consolidation routines. In order to face market competitiveness, it is essential that the company devotes itself to the transparency and candor of its operations. The consolidation of accounting statements is certainly the instrument capable of strengthening the organizational image and maintaining corporate health, maximizing short, medium and long term results.

How ERP can assist in consolidating financial statements?

According to the Internal Revenue Service, tax and tax obligations consume around 600 hours of work per year. The balance sheets, as well as their consolidation, enter into the calculation. The number is expressive and even alarming: managers need tools that automate bureaucratic routines, optimizing the resources used to fulfill them. Management technology is the key to a more organized and transparent process, providing agility without undermining credibility. ERP, for example, has the ability to integrate all areas of the business and minimize manual errors by eliminating rework. In addition to the operational speed, however, some predicates of the software guarantee its assertiveness in the consolidation of the accounting balance sheets. Among the main ones, the following stand out:

• speed of information collection, since all the necessary numbers for documents are centralized and easily accessible;
• compliance with the federal requirement and avoiding sanctions and damages for noncompliance;
• the potentialization of management, which can be supported by concrete data and, thus, evidence potential bottlenecks and possible business opportunities.

In practice, the consolidation of accounting statements emerges as an instrument of optimization and control. More than just a tax and tax obligation, the analysis is an important support for managers aligned to their business and committed to their companies.  

Strategic accounting: management technology is the key

The balance sheets are part of the accounting routines and, as well as the other demands of the area, should be treated with transparency and seriousness. Management technology is the ideal tool to strengthen data collection and analysis processes, empowering decision making. In addition to management activities and internal strategies, however, accounting offices also benefit greatly from the capabilities that integrate and categorize data, centralizing all company information and facilitating access to dashboards and reports. ERP, therefore, is certainly a powerful ally in the automation of routines and the agility of mandatory closures, ensuring the tax and tax compliance of the company served. The accountant has more peace of mind to close his demands and avoids search and conference rework. In this way, it would not be wrong to say that the software provides and endorses a healthy and effective relationship between outsourced accounting and the corporate client. When coupled by an up-to-date and secure ERP, the two companies leverage their routines – optimizing financial, human, physical and time resources – and ensure business viability, reiterating compliance with all required regulations.   Areco ERP automates accounting integration rules for accounts payable, receivables, inventory, fixed assets and billing operations. Thus SPED submissions and bank reconciliation routines, to name just a few examples, are immediately optimized and occur more securely and transparently. It’s great for the manager, but it’s also great for the bookkeeping that caters to you. Want to know how we can boost your corporate results? [inbound_forms id=”3677″ name=”Campanha integrada de marca – Fase 1″][:es]Accounting control is essential to competitive companies. By understanding accounting as the business lung, seeing it as the ideal tool to project results and opportunities, managers gain more confidence and autonomy to make strategic decisions of the organization. The balance sheets, in turn, emerge as the practical instruments that allow operational monitoring and demonstrate the corporate results – updating directors and eventual shareholders. Consolidation of documents, therefore, requires attention and seriousness: management technology can (and should) facilitate the process and ensure the credibility of the data.  

What is the consolidation of the balance sheets?

In general, the consolidation of the balance sheets can be described as a financial statement that relates one or more entities and is widely used with the parent companies and subsidiaries, and also between controlled and controlling companies. In the case of a conglomerate of companies, for example, it is common for the document to explain the accounting situation of the group as a whole, consolidating them. The main objective of the tool is to formalize a credible diagnosis of corporate health, punctuating financial activities and signaling deficits and surpluses. By having concrete figures, leaders are more assertive in understanding scenarios and can make increasingly cohesive decisions. Due to its depth and relevance, the consolidation of accounting balances is a complex task. It is not enough, for example, to plan the company’s information and offer it to managers (and possible shareholders) in its raw format. It requires a method of organizing and integrating the data, transferring the whole movement of the company to the accounting, applying the rules of integration and making them useful to the strategic process of analysis. The consolidation of balance sheets will also serve as the basis for the calculation of indices such as Current Liquidity, Dry Liquidity, and other indices that are important for good management. In practice, the consolidation of accounting statements provides background and information for a number of important documents. The main ones are:

• Statement of Income(SOI);
• Accumulated Profit and Loss Statements;
• Opinion of the Supervisory Board.

In addition, reports of any audits may also be incorporated. For companies that fall under the Real Income tax regime, it is important to attach the MEP (Equity Method of Equity) to the documentation. Thus, it is easy to see that the consolidation of accounting statements is a rigorous activity, highly critical, and that requires know how and seriousness. To ensure the relevance of the data and the feasibility of the evaluation, it is essential that the process be synergistic, integrated and automated.

Why consolidation of the balance sheets is essential?

The biggest motivation for the routine consolidation of balance sheets, of organizations with more than one entity, is the legal regulation: the requirement is provided for by law and is supervised by the Brazilian Securities and Exchange Commission (CVM). The process has, by itself, benefits that attest to its importance. It is only through the balance sheet, for example, that it is possible to properly analyze the financial and accounting picture of an entity or a business conglomerate. Moreover, as far as the market is concerned, consolidation is an essential resource for obtaining new credit lines and is usually considered at the moment when potential investors decide on a financial contribution. Internal management, on the other hand, is also directly impacted by the accounting balance sheets: identifying productive gaps and correcting accounting deviations are some of the advantages provided by consolidation routines. In order to face market competitiveness, it is essential that the company devotes itself to the transparency and candor of its operations. The consolidation of accounting statements is certainly the instrument capable of strengthening the organizational image and maintaining corporate health, maximizing short, medium and long term results.

How ERP can assist in consolidating financial statements?

According to the Internal Revenue Service, tax and tax obligations consume around 600 hours of work per year. The balance sheets, as well as their consolidation, enter into the calculation. The number is expressive and even alarming: managers need tools that automate bureaucratic routines, optimizing the resources used to fulfill them. Management technology is the key to a more organized and transparent process, providing agility without undermining credibility. ERP, for example, has the ability to integrate all areas of the business and minimize manual errors by eliminating rework. In addition to the operational speed, however, some predicates of the software guarantee its assertiveness in the consolidation of the accounting balance sheets. Among the main ones, the following stand out:

• speed of information collection, since all the necessary numbers for documents are centralized and easily accessible;
• compliance with the federal requirement and avoiding sanctions and damages for noncompliance;
• the potentialization of management, which can be supported by concrete data and, thus, evidence potential bottlenecks and possible business opportunities.

In practice, the consolidation of accounting statements emerges as an instrument of optimization and control. More than just a tax and tax obligation, the analysis is an important support for managers aligned to their business and committed to their companies.  

Strategic accounting: management technology is the key

The balance sheets are part of the accounting routines and, as well as the other demands of the area, should be treated with transparency and seriousness. Management technology is the ideal tool to strengthen data collection and analysis processes, empowering decision making. In addition to management activities and internal strategies, however, accounting offices also benefit greatly from the capabilities that integrate and categorize data, centralizing all company information and facilitating access to dashboards and reports. ERP, therefore, is certainly a powerful ally in the automation of routines and the agility of mandatory closures, ensuring the tax and tax compliance of the company served. The accountant has more peace of mind to close his demands and avoids search and conference rework. In this way, it would not be wrong to say that the software provides and endorses a healthy and effective relationship between outsourced accounting and the corporate client. When coupled by an up-to-date and secure ERP, the two companies leverage their routines – optimizing financial, human, physical and time resources – and ensure business viability, reiterating compliance with all required regulations.   Areco ERP automates accounting integration rules for accounts payable, receivables, inventory, fixed assets and billing operations. Thus SPED submissions and bank reconciliation routines, to name just a few examples, are immediately optimized and occur more securely and transparently. It’s great for the manager, but it’s also great for the bookkeeping that caters to you. Want to know how we can boost your corporate results?[:]