The company also commercializes products, called Prescriptions of Sales. The somatria of three gross revenues of company that is the subtotal of the operational units, the other not contractual prescriptions and the sales, in the ones of a total gross revenue of the company. To get the general result of the company, she deducted herself from the total prescription of the company, the total of the changeable expenses in the operational units, the total of the fixed expenses in the operational units and the common fixed expenses of the company as a whole. The presented values and percentages are the Reals worked for the company, that they differ from the presented ones in Table 1 of spread sheet of calculated price. It was also observed that the percentage of the National Simple tax was different of the presented one currently, therefore at the time that the proposal was generated and presented the customer, the company was in another band of aliquot of collection.

To arrive itself at the wages of the operational units, it was created Table 3, therefore the Griffe possesss employees placed in one definitive unit, however these also give services for other units. The survey of the use of the hand of workmanship of each employee used in another operational unit was become fullfilled, that not its, to have which the cost with wage in each unit. For ethical question, the employees had not had its displayed names, what he became necessary to intitle them for codes that go of F1 the F16. The wages of each employee must well be placed in each operational unit that if gave the service, therefore also influence in the result of the INSS, FGTS, vacation and tenth third. The presented annual wages of each employee had been calculated multiplying its monthly value for twelve months. After this, columns had been created where the percentage of use of the service of each employee in other operational units was related that not its, and the occurrence of allocation of the value of the hand of in agreement workmanship the percentage of the service given in each one of the units.