Desafios e oportunidades na implantação do livro de registro de controle da produção e do estoque (bloco K) em organizações industriais

Abstract

The obligation to implement the Production and Inventory Control Record Book (Block K), required to meet the tax authorities, presents some challenges for its effective implementation in industrial organizations, especially in the necessary adjustments. The mandatory deadline for the implementation of the Production and Inventory Control Record Book in the digital version as determined in Sinief 25/2016 has been systematically extended. In this way many industrial organizations relaxed and no longer set this activity as a priority. This paper aims to analyze the challenges and opportunities that the use of Block K provides in the Public Digital Bookkeeping System (SPED Fiscal) of industrial organizations. This analysis assists in the prevention and anticipation of resolution of implementation problems, facilitating communication and actions between all sectors of Industry, the Office of Accounting and IRS. Regarding the methodology used in this research, it was a bibliographical, descriptive and qualitative approach. Analyzes of bibliographic studies published in journals, Course Completion Papers (TCC ́s), Monographs, publications by government agencies, among others. The analysis showed that despite the challenge and work that this obligation has been causing, it will bring opportunities for improvement for industrial organizations, allowing the perception of flaws in their internal processes, due to its efficient control system, and thus Block K must be seen as an ally for all industry sectors.