Implantação eficaz do Sped Contábil: estudo de caso numa empresa de pequeno porte

Abstract

The following research aims to present the process of implementation of SPED (Public Digital Bookkeeping System) Accounting based on an ERP system that the company focuses on research used in their day to day. In fact, Accounting has evolved along with the technology available in the market to optimize the performance of companies, and an example of this is SPED Accounting, which is a system used by the Brazilian Internal Revenue Service to render accounts of companies before the Government. To reach the proposed objective, the methodology used was based on bibliographical research, to support scientific research; documentary research to gather information pertinent to the implementation process of SPED; exploratory research, with the purpose of describing the stages of the process and, finally, the case study, synthesizing the information and formulating the results. It can be noted with the research that the government provided the SPED, consolidating a new system of realization and storage of the accounting and tax information of companies, including, among other factors, the substitution of the invoice and accounting bookkeeping and tax of the companies previously made in role, improving corporate accountability and reducing bureaucracy.