ANALYSIS OF INFLUENCE FACTORS FOR THE USE OF CIAP BY AN AGROINDUSTRY

Abstract

This case analyzes how the internal and external factors influence the structuring of internal controls for the use of the CIAP by an agroindustry located in the state of Paraná, as well as the use of the CIAP can influence the results of the same. In this way, the utilization of ICMS related to transactions with property, plant and equipment and whether it was being carried out in accordance with state legislation was verified. As for the methodology used, it is a descriptive research, using the case study, with documentary analysis and interviews with the managers and accountants of the agroindustry. As ICMS legislation varies among Brazilian states, the results found in this study may differ from studies conducted in other states. We verified the internal and external factors that impact the cost / benefit of the implementation of permanent asset control. The results show that internal factors such as the lack of  knowledge of the benefit or even the lack of a study of the return to implant the CIAP, and external as the complexity of the legislation are relevant to the structuring of internal controls, and it is still concluded that they influence positively in the result of the company, since a lower disbursement of resources was obtained with the utilization of the credit.This case analyzes how the internal and external factors influence the structuring of internal controls for the use of the CIAP by an agroindustry located in the state of Paraná, as well as the use of the CIAP can influence the results of the same. In this way, the utilization of ICMS related to transactions with property, plant and equipment and whether it was being carried out in accordance with state legislation was verified. As for the methodology used, it is a descriptive research, using the case study, with documentary analysis and interviews with the managers and accountants of the agroindustry. As ICMS legislation varies among Brazilian states, the results found in this study may differ from studies conducted in other states. We verified the internal and external factors that impact the cost / benefit of the implementation of permanent asset control. The results show that internal factors such as the lack of knowledge of the benefit or even the lack of a study of the return to implant the CIAP, and external as the complexity of the legislation are relevant to the structuring of internal controls, and it is still concluded that they influence positively in the result of the company, since a lower disbursement of resources was obtained with the utilization of the credit.