Análise tributária e a rentabilidade e lucratividade das unidades em uma empresa do setor imobiliário

Abstract

The aim of this work is to analyses the profitability of a familiar business from the real state sector situated in Santana do Livramento, state Rio Grande do Sul. Furthermore, have as objective to identify which tributary system is more advantageous for this business. Researches where realized with specific authors in this area, and in Brazilian’s law so that we could obtain this whished results. What is more, were realized interviews with the company manager and analyses of the accounting statements (balance sheet and statement of income) during the period of 2009 until 2013. The business ABC, as known in this work, due to the preference of the manager for no identify the real name of this, is a real state which works only with the rent of own property, built by the own company. As it identify with this work, the company really choose for the best regime for it’s structure, which is the Presumed Profit, noticing that the others became more costly or the business does not fits in the requirements to be able to contribute. Already in the profitability of the company, it has a good return from it’s real state, being observed by the index of Gross Profit Margin, and the building that brings a better return is the Ed. P., as seen, with the table of contents proposed by authors in this accounting area. The company ABC it’s a business already consolidated in the real state market of the town, and this makes the company an competitive business even it works only with rent of own property.