$ VXSHUItFLH GD PiTXLQD GH ODYDU SRGH
DEUDVLYRV GLOXtGRV TXDQGR IRU QHFHVViULR
3UHFDXo}HV *HUDLV
3RU IDYRU VLJD DV LQVWUXo}HV GR
LQVWDODomR H RSHUDomR DGHTXDGD GHVWH SU RGXWR H QDV VXDV FDUDWHUtVWLFDV
DYDQoDGDV 3RU IDYRU JXDUGH DV LQVWUXo}HV SDUD UHIHUrQFLD IXWXUD
/HLD WRGDV DV LQVWUXo}HV DQWHV GH XVDU R SURGXWR
6H R FDER GH DOLPHQWDomR HVWLYHU GDQLILFDGR GHYH VHU VXEVWLWXtGR SHOR
IDEULFDQWH R VHX DJHQWH GH VHUYLo R RX SHVV RDO GHYLGDPHQWH TXDOLILFDGR
SDUD HYLWDU SHULJRV
'HYH XVDU RV QRYRV FRQMXQWRV GH PDQJXHLUDV IRUQHFLGRV FRP R DSDUHOKR
H RV FRQMXQWRV DQWLJRV QmR GHYHP VHU UHXWLOL]DGRV
(VWD PiTXLQD GH ODYDU IRL FRQFHELGD DSHQDV SDUD XWLOL]Do}HV HP GLYLV}HV
LQWHULRUHV H QmR DR DU OLYUH
$V DEHUWXUDV QmR GHYHP HVWDU REVWUXtGDV SRU XP WDSHWH RX FDUSHWH
5HWLUH VHPSUH R FDER GH DOLPHQWDomR GD WRPDGD HOpWULFD DQWHV GH
HIHWXDU TXDOTXHU RSHUDomR GH OLPSH]D RX PDQXWHQomR
&HUWLILTXHVH GH TXH WRGRV RV EROVRV GDV VXDV URXSDV HVWmR YD]LRV
2EMHWRV SRQWLDJXGRV H UtJLGRV FRPR PRHGDV EURFKHV XQKDV SDUDIXVRV
SHGUDV HWF SRGHUmR SURYRFDU GDQRV JUDYHV QD VXD PiTXLQD GH ODYDU
5HWLUH R FDER GH DOLPHQWDomR H IH FKH R IRUQHFLPHQWR GH iJXD DSyV D
RSHUDomR GR DSDUHOKR
3RU IDYRU YHULILTXH VH D iJXD QR LQWHUL RU GR WDPERU IRL GUHQDGD DQWHV GH
DEULU D SRUWD 3RU IDYRU QmR DEUD D SRUWD VH IRU YLVtYHO iJXD QR VHX
LQWHULRU
2V DQLPDLV GH HVWLPDomR H DV FULDQoDV SRGHUmR VXELU SDUD D PiTXLQD GH
ODYDU 9HULILTXH D PiTXLQD GH ODYDU DQWHV GH FDGD RSHUDomR
$ SRUWD GH YLGUR SRGH ILFDU PXLWR
DSDUHOKR 0DQWHQKD DV FULDQoDV H RV DQLPDLV GH HVWLPDomR DIDVWDGRV GD
PiTXLQD GH ODYDU GXUDQWH D RSHUDomR
&HUWLILTXHVH GH TXH D YROWDJHP
LGrQWLFDV jV GD PiTXLQD GH ODYDU
1mR XVH WRPDGDV FRP FRUUHQWH QRPLQDO LQIHULRU j GD FRUUHQWH QRPLQDO GD
VHU OLPSD FRP GHWHUJHQWHV QmR
PDQXDO GH LQVWUXo}HV TXH DMXGD QD
TXHQWH GXUDQWH R IXQF LRQDPHQWR GR
GH DOLPHQWDomR H D IUHTXrQFLD VmR
7