Entenda o que é bloco k e como ele afeta os supermercados

Entenda o que é bloco k e como ele afeta os supermercados

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Sim, é mais uma burocracia com a qual as redes do varejo de alimentos devem lidar. E começará a vigorar a partir de 2017. Você está preparado?

Além de um momento econômico instável e os inúmeros desafios que o setor supermercadista enfrenta para a gestão dos seus negócios, mais um surge com força total: o Bloco K. De amplo conhecimento das empresas voltadas à manufatura, a obrigatoriedade fiscal alcança, também, os processos produtivos que ocorrem dentro dos supermercados, como o açougue e a padaria. Com previsão de início definitivo a partir de 2017, muita coisa precisa ser organizada para manter a casa em ordem e garantir uma operação segura.

Cumprindo a sua função essencial, já há alguns anos, o Fisco trabalha fortemente para eliminar fraudes fiscais e, agora, volta a sua atenção também ao varejo alimentar. O objetivo é ter rastreabilidade dos alimentos e garantir que o que foi apontado na entrada da matéria-prima seja equivalente ao produto final.

Para ficar mais claro, no açougue, por exemplo, o supermercado compra uma peça de carne do frigorífico, que é desmembrada em outras partes para a venda. O que o Fisco quer saber é quanto pesava a peça inicial e qual foi a modificação deste produto: quantos quilos de ossos, de contrafilé, de alcatra etc. Dessa forma, há um controle rigoroso sobre o processo de transformação da matéria-prima em produto final de venda.

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Para conseguir esse registro de forma precisa e ficar livre de autuações, o supermercadista terá que fazer o exercício de olhar para dentro de casa e repensar o seu modelo de gestão. É impensável fazer os registros do Livro de Produção de forma manual, pela exposição a risco de erros. O ideal é contar com o apoio de sistemas especializados e de fácil uso para o controle e emissão das notas fiscais dos produtos, com o apontamento do que foi comprado e de quanto foi vendido.

Na padaria dos supermercados não é diferente. Não se pode lançar a entrada de 1kg de farinha e a saída de 10kg de bolo com a mesma matéria-prima. Tudo deve ser proporcional e o Fisco manterá os olhos abertos para tais inconsistências. Somente com um processo organizado e uma nova mentalidade
sobre os seus negócios será possível ao segmento supermercadista se adaptar a essa nova realidade, por isso, é importante o controle e registro que foi produzido separado do que foi comercializado.

Mesmo com os recentes adiamentos do início da obrigatoriedade do Bloco K, o momento de se preparar é agora. Existem custos e prazos que precisam ser pensados e empregados para envolver os times gerenciais e operacionais e que demandarão mudanças na sua forma de trabalho. Das pequenas às grandes empresas, a regra vale para todas e, para não representar mais um dos desafios de se atuar no setor supermercadista, deve ser tratada com a atenção que demanda.

Por André Veiga, diretor do segmento de Varejo da Totvs

Fonte: Portalnovarejo.
Data: 17 de Julho de 2016
Acesso em: 22 de Julho de 2016

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