Contabilidade gerencial para e-commerce

Abstract

The present study aimed to analyze the importance of accounting for e-commerce, in order to ensure a smooth operation of the enterprise, as well as to maintain its competitiveness in the market and its continuity. To this end, the first part of the work analyzes the growth of e-commerce in Brazil and the additional boost that internet sales suffered in 2020 with the Sars-Cov 2 pandemic (Covid-19), which forced the population to acquire new habits, including consumption, since the necessary social isolation in the period caused government officials to decree the closure of local businesses through physical stores, which led new consumers to buy through the internet, as well as the facilities to sell through the internet in its various channels, such as the websites of the companies themselves, social networks, marketplaces and specialized internet sales websites. The second part analyzes the performance of three large e-commerce retail companies in the year 2020, comparing their performance with the Bovespa Index in the same period. The third part of the work is intended to show the particularities in the collection of ICMS from transactions carried out through the internet, as well as the accounting tools to assist in the company's competitiveness in the Market and in the generation of profits. Thus, choosing the correct tax system, managing inventory, improving cash flow are factors that must be observed by the e-commerce entrepreneur. Considering the growing number of online stores interested in entering this expanding market, strategic e-commerce planning, combined with good tax planning, is an important differential to take advantage of opportunities from a fiscal perspective, generating savings for the enterprise.