• Nenhum resultado encontrado

Sistema de Custeio Total vs Sistema de Custeio Variável: Análise da Rendibilidade Operacional da Empresa na Ótica da Contabilidade de Gestão

N/A
N/A
Protected

Academic year: 2021

Share "Sistema de Custeio Total vs Sistema de Custeio Variável: Análise da Rendibilidade Operacional da Empresa na Ótica da Contabilidade de Gestão"

Copied!
94
0
0

Texto

(1)234567.

(2)         

(3)                

(4)  

(5)

(6)     

(7)           !  

(8)       " #$            % & '

(9)          

(10)    (  

(11)      (    

(12)        

(13)   #$  

(14)  )    !      *    &. +     %       

(15)  

(16) "       

(17)          

(18) #!   #!      

(19)  !  

(20)      !& '     )   ,  %  -  '    .  /   0    1 !     2   0

(21)   3   2   0

(22)   4 %& .         ) %       

(23)  

(24)  )    5 6

(25)    

(26)      ! 

(27)    *  

(28) #!    

(29)        

(30)  . 0.

(31) . 34567368.

(32)

(33)     

(34)            

(35)     

(36)      

(37)  

(38) ! 

(39)       

(40)  "#  

(41)        

(42)    

(43)  $ 

(44) % 

(45)    

(46) 

(47)  

(48) 

(49) 

(50) 

(51) 

(52)  

(53)  &

(54)      

(55)   "  '   

(56)   (     

(57) 

(58)  

(59) 

(60)  

(61)

(62) 

(63)   

(64)   

(65)   

(66)   

(67)  "  # 

(68)  

(69) &

(70) )   

(71) 

(72) *

(73) 

(74)  

(75)   

(76)   +  , 

(77) # ( "-

(78)  . ( "  (   ) 

(79) &     (  

(80)        

(81)   &  

(82)  

(83)    

(84)     " . 11.

(85) . 34356789 57

(86)

(87).  !"""# $  . 111.

(88) . 4564789 8

(89)  . !"#$%"!#" &!"'$(()*+$,  -."/!"()#&!+01%"&!  !"""#)."!)(*#"!)-! 2)3#&!()")1#)(!)&!)) ""/!")&!4,  5))#+$(*1)6*&!( ( #32789:;-<;9=>5:?@#@,<#*""(*)(),  3A(")")")#!"1 ")"!(."'("1# (")"()1")/+),  <&!(&!#)") )*!'"! *+$#!"8"<+B. 12.

(90) . 34567839 53

(91)     ! %&% %*  %*,  / ,* 01 !%!2 45 4 %70 8 9 ;%!2 20 * &1! &% * *2 *' * >  >1 >@ >@ >@:@ >& ,.                                .    "#$ ""'(')' ""'+)'" ""'+)'"-( "'. "'."' +)'" 0 '-('"+ !'3!'" 4'5   4' .6" %-(+ 8" :"+'  ;3!'" ('' <'*' &' +=1+!' &' %'+ *'"-(' + *+2#+ *'"-( *'- > ? > "1+ > "@+ > "@+ )+ > "@+)':"@?' > &' +A-(+= ,+"  1.

(92)  . 456789 69 7

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

(94) 345678

(95)   48 48  4 44      !  ! " #  $!  # !%& 345678 '

(96)   48 48  4 44      !  ! " 7  $!  # !%& 345678 (

(97)   48 48  4 44      !  ! " # ) "*  $!  # !%& 345678 +

(98)   48 48  4 44      !  ! ,  $!  # !%& 345678 -

(99)  %& 345678 .

(100)   48 48  4 44      !  ! " #  $!  ! !%& 345678 /0

(101)   48 48  4 44      !  ! " 7  $!  ! !%& 345678 /1

(102)   48 48  4 44      !  ! " # ) "*  $!  ! !%& 345678 /

(103)   48 48  4 44      !  ! ,  $!  ! !%& 345678 //

(104) " %& 345678 /

(105)   48 48  4 44      !  ! " #  $!   !%& 345678 /'

(106)   48 48  4 44      !  ! " 7  $!   !%& 345678 /(

(107)   48 48  4 44      !  ! " # ) "*  $!   !%& 345678 /+

(108)   48 48  4 44      !  ! ,  $!   !%& 345678 /-

(109) 7%&  48 ! !!  ! "  , 2 3 #%&  $!  4  ! 345678 /.

(110) 56

(111) ,  ! !!  ! "  ,  $!  4  ! 345678 0

(112) 7%&  48 ! !!  ! "  , 2 3 #%&  $!  # !%& 345678 1

(113) 56

(114) ,  ! !!  ! "  ,  $!  # !%& 345678

(115) 7%&  48 ! !!  ! "  , 2 3 #%&  $!  ! !%& 345678 /

(116) 56

(117) ,  ! !!  ! "  ,  $!  ! !%& 122.

(118) 345678.

(119)        8            !  " 345678 #

(120)      7   8            !  " 345678 $

(121)       % &   8            !  " 345678 '

(122)     ( )*  8            !  ". 1222.

(123) 3456789. 64

(124) 5  73  6  4584  5 7 4 66558 58 8    !6 "

(125) 6 5 7 4 66558 8  7 4 66558 58 8  ################################$ % 

(126) 684 5  6 8 58 7 86 ##############################################################& '7 4 8( 6) 5 7 4 66558 58 8  ################################################* '5+,-.-/01 23 +45-.1617-3 218 798:18#####################################################################; '%76388-,-<3/01 218 <98:18######################################################################################= %73  66 > 6 8 58 7 86 ? %7 4786 ############################################################################################################@A %%6 8 58 7 86

(127) 5676 46######################################################################BC %%-8:+53 2+ 798:+-1 1:36#####################################################################################BC B#B#BDEFGHIJKLIMNGHIFOPKQFRSIT#############################################################################B; B#B#UVWFXIQIYZKIYHQIOEFGHIJKLIMNGHIFOMOJ[TIHOON\OHKTIOMNGHIFOPKQFRSIT#########BA %'6 8 58 7 86 7 4 8

(128) ]48 ################################################################UC %'798:1 21 7-<61 2+ ^-23 21 _4129:1#########################################################################UC %'%798:1 6^1########################################################################################################UC %''798:1 `3-8+.#####################################################################################################U@ %'a798:1 _14 3:-^-232+8 b7c##################################################################################UU %a6 8 58 7 86 8

(129) 8 5 ####################################################################U& %d

(130) 8 5  8 e

(131) 6) 5  64e84 f

(132) 6 #####################################################U* %g47

(133)  h > 64e84 f

(134) 6 #########################################################################################U; %i7 47j8#######################################################################################################U= '73  66 > 8 5 58 7 k '

(135) 884  5 8

(136) 8################################################################################$C '%

(137) 78 58

(138) 4

(139)  ###########################################################################$@ '' 58 58 7 86 8(6 84 8 4 8

(140) 8#########################################################$$ 'a55 

(141) 87 !65 #############################################################################################$* 'd

(142) 686

(143)  6 ###########################################################################################&@ 'g845 6 ###########################################################################################&* 'i 8

(144) 786

(145)  6 ###########################################################################################*@ 'h

(146) 8`8e84  64 ###############################################################################################** 'l4f68 5 

(147) 8 5   65 ######################################################################;@ a73  66 > 7 47 8

(148) 87 845j8mn a7 47 ########################################################################################################;= a%

(149) 87 845j8################################################################################################=@ d66 

(150) 6no. pqrstu u. u. u. u. u. u. u. u. u. u. u. uuuuvw. 12.

(151) . 3456789 7

(152).      !"#$    !% &'&(& !) $*   +,&-. !/0+'  &"-!&'! '-  !!1&2  3456789:8:;<=9;>8:?8:8?@AB>;:CDEFDGCHIJKDD 78:>68:9;?L8MBAB787;:N=;98OBN?8APD QRSDTCEFIKDUCRCVRFD  W X','  + #!)  * &' !Y' &  -$'  -)% !*   !'!# "# ! # !    '  - &-! &&&  *  W!%&Z [!'!+  ' /'!   !\  X!#$ *   %!Z !-'!X  %+' X & +]!^ !  '! + / ! ! !_' % !&+*   0.

(153)   3456789.

(154) 8

(155) 

(156)  757  885  668

(157) 8

(158) 8

(159)  55 88   675

(160) 8

(161) 8

(162)  8 658!5 8

(163) 85 78

(164)   "7 885 75  88 #$%&#'(%)()*+)($'%,*))%)(-*(-*,&).%/(0(1'#)*(2-&1*'*34*)(,+)4%)($#'#(-&1*'*34*)($'%$5)&4%)(67(   67  67  78

(165) 86 7  85

(166) 5 7 9  78 58!59:;86<=>?@AB>CCDE  8><=> ?@AB>CFGH  3456789.

(167) 8

(168) 

(169) 755

(170)  757  6

(171) 58  88 57I6 885 565

(172) 5 7 5 5875

(173)  8

(174) 8 J8  67 6

(175)

(176) 8558 8 678

(177) 5

(178) !5

(179)  658!5

(180) 85 5K758

(181) 8

(182) 

(183)  5H  E 7 8

(184) 7 57 8  8  67   6567868 7 878

(185) 8   8

(186) 8

(187)  86

(188) 5  7 6

(189) 895

(190) 887 L7 8

(191) 575HM7 7 8 6  N 5 56585

(192)  86L  

(193) 856789.

(194) 8

(195) 

(196)  75H  O5

(197) 8

(198) P5Q 58 598 J8!5

(199) 5 8

(200) 5 85 R

(201) 8

(202) 

(203) 8586 J8!S 8 456789.

(204) 8

(205) 

(206)  757 8 6

(207) 8 678 68  85 888 

(208)  . 67 675 75 57867 68758

(209) 8

(210) 

(211)  S 789 56L  855!5

(212) 5 5675 5

(213) 8586 J8!S H  E 8

(214) 58 675

(215) 85 7 7 

(216) 8

(217) 9 5558 675

(218) 85 R

(219) 8

(220)  6

(221) 7 8 7   6

(222) 58 R  

(223) 8  88 55675 

(224) 885 8!S 888 P5758

(225) 8

(226) 

(227)  578675868  787 5555 8 568 HO5 6786758   75 7 568N  5  7 8

(228) 7 57. J8

(229) 5 8586 J8!58   P5 8

(230) 878K8 6

(231) "7 85 598 65 7 8

(232) 7 57. J8

(233) 58  L8 P5 787 8

(234) 5

(235) !587. J8H  M78

(236) 8 7S 57568N)*(%(2#$T3-&,*6(-*)4#(-&))*'4#U.%7(&3,%#-%(3%($#))#-%(-*(  8

(237) 5 75

(238) 53 86 58785

(239) 8

(240) P5Q H V88O8W88X89YG8 

(241) 8

(242)  I6 8

(243) 5 7 878

(244)  568 

(245) 7 5 7L65 875

(246)  65Z

(247) 75 575

(248) 55

(249) 755565  7 8

(250) 8

(251) 8 75   68!5 787 8

(252) 887 

(253) 8

(254)  8 568

(255) 85889 8!5

(256) 7 5

(257) 75H V57 9CHG8  6788 6

(258) 8 65 R 7 5 6587 87Z 859 5 5578 675

(259) 57568  8H3 8789 886L  

(260) 75 [\ ]^_`\`\a^b^cdefd^g\ce\h`ijklfe\b^mlnck^\. 1.

(261) 23456748239

(262) 6

(263) 8 56

(264) 23

(265) 69 4

(266) 882 234

(267) 56 6

(268) 9387

(269) 439864

(270) 3

(271) 69 4

(272) 4693

(273)

(274) 6486

(275) 264

(276) 5464

(277) 93 864

(278) 448

(279) 56 6

(280) 76

(281) 93567353

(282) !"#$#%"%&'(%)"*"! +',"(!"%%#*#+'%"%("!""$"#"!(#-.%+'%++!!/

(283) 0

(284) 69

(285) 56758

(286) 2813726

(287) 23""'3+#"%')")%4#"#)5#+"("!"""5#%+'" )"#!#"%")(!"6"7"%(!7)"/

(288)

(289) 8  7

(290) 9:;;<

(291) /

(292) <=>

(293) ?89 

(294) 872 

(295) 23

(296) *'%")#+'"%#)"% +"7##%"%4!+#"")"#!#"%"!4"#@"-."'"#*#+''!"(""%+)"%3+#" +)(!A"%+)(#-B47",!$'-B!4"#@"+#"+4#"%*"7!#+"-B/

(297) C6758

(298) 23

(299) 28 73

(300) 2

(301) 73534482 23

(302) "!4"#@"-.#$"%!"B%$$% D(!#)"%$""7!%"4%)%#%"+!%+'"$"#"-B%%)(E/

(303)

(304) F3 93

(305) 7

(306) 34

(307) 87 

(308) G 6H I

(309) 9:;JJ>

(310) 56 37

(311) 23

(312) 3 69

(313) 43

(314) 8813

(315) 56  373

(316)

(317) 87 3

(318) 23

(319) 5464

(320) 56 6

(321) 

(322) 87 3

(323) 78394 

(324) 23

(325) KL86

(326) M

(327) 2339 87 6

(328) 2

(329) 39?69 753

(330) 2

(331) 3 934

(332) 3

(333) 23584N34

(334) 26

(335) 28 O O28 

(336) 64

(337) ++#7!+''##@"%B%$$!")B !"(#%")&'"!%(")7!)"'*"'!"

(338) 9G 6H I

(339) :;JJ

(340) /

(341) <P>/

(342)

(343) C6758O43

(344) 376

(345) 56 6

(346) ? 69

(347) 56 

(348)

(349) 62 4

(350) 4

(351) 648N34

(352) 58

(353) 93?3982 4

(354)

(355) 2 7

(356) 26

(357). 8373

(358) 3 934 98 

(359) 2 4

(360) Q8 4

(361) 2R5 2 4

(362) 3

(363) 56 6

(364)

(365) ? 

(366) 23

(367) 4843 4

(368) 23

(369) 567 882 23

(370) 23

(371) 346

(372) 23

(373) 9 74 8

(374) 87?69 N34

(375) 3

(376) 34 33

(377) 4 364

(378) 933 734

(379) 26

(380) 9653446

(381) 96286

(382) 2

(383) 3 934 /

(384)

(385) S

(386) 4 

(387)

(388) 963 T85

(389) 264

(390) 4843 4

(391) 23

(392) 54386

(393)  438 O43

(394) 3

(395) 2684

(396) 4 364

(397) 6

(398) 98 3896

(399) 7

(400) 87 232 2

(401) 65 6

(402) 264

(403) 5464

(404)  7L384

(405) 6

(406) 43U

(407) 64

(408) 4843 4

(409) 9 285867 84

(410) 656

(411) 28?393758

(412) 4

(413). 882 234

(414) 23

(415) 93

(416)  69

(417) 2 4

(418) 23

(419) 76

(420) 93 93

(421)  69

(422) 6

(423) 96264

(424) 3

(425) 56 6

(426) 43726

(427) 4 36

(428) 76

(429) 82378?85

(430) 3

(431)  8

(432) 232 2 373

(433) 4

(434) 392 4

(435) 3K843734

(436) 764

(437) 96534464/

(438)

(439) V6

(440) 37 76

(441) 343

(442) 96U36

(443) 3

(444) 56 6

(445) 6U386

(446) 873939

(447) 34

(448) 846

(449) 3 726

(450) 7

(451) 3 934

(452) 3K84373

(453) 56

(454) 84W9856

(455) 23

(456) 9626

(457) 3

(458) 372 4

(459) 3

(460) 7

(461) 98 389

(462) ? 43

(463) 96 69

(464) 2 

(465) 6

(466) 4843

(467) 23

(468) 54386

(469) 23

(470) 369

(471)

(472) 82378?85

(473) 3

(474) 56

(475)  43

(476) 73443

(477) 4843

(478) 23 649 9

(479) 2 

(480) 6

(481) 369

(482) R626

(483) 3

(484) 349 R8

(485) 23

(486) 9626/

(487)

(488). 1.

(489)  3456789

(490) 847  4 3 74

(491) 9

(492) 4  7. .  3

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`abb`634c2E-:7603>711:478,.?383= ,1D>.0743.2defghefihjklmnhefgdojhghepfhkjhqrefgdfestfmlqjdfuv[ww]^xy^z{`|}w~|`\]^€yawy|{`]^ _{aa{|`a‚`^y|^_{aa{|`a‚]b`|]ƒpf„df hi†ktmdfu‡{]\|]|[ˆ^‰Š^]{|`\[b]{`ˆ^xy^\aw[|`ˆ^y|^ˆ\{`|[{`ˆƒfKI  +:.07.,1S8>-,TU6,1=3/:12,1B>3D,=74>2:-:G70,153-7D74‹-:7Œ~x`\`ˆ3127<744>:2, 0313.<,-<:0,1D783C23,=:772S3.2A,0313.<,-<:0765,:13127.A,07<7=315,1277,1/=7.031 5=,9-34713F:123.23103D79=:87@A,035=,0>2,1IŽ,03=13E0:G3=B>3,1:12347>2:-:G70,3127<7 4>:2,5=OF:4,03>41:12347038>123:,LI+:.D,=47@A,B>3130:15>.?73=71>D:8:3.2357=7B>3 Œ~x`\`ˆ70B>:=:113>49,48,.?38:43.2,0,8>12,75=,F:470,0,15=,0>2,1D79=:870,1IQ3117 7-2>=767=357=2:@A,0,1/712,1/3=7:103D79=:8,.A,3=7:45,=27.236>47<3GB>3=35=313.27<7>47 53=83.27/344>:2,97:F7.,8>12,2,27-0,5=,0>2,I . . ‘’“”•–—˜™š–™›–œžŸ˜ ™œž˜””“¡“œ˜¢£ ™“¤•–›¥›–•˜¢£™–™–¦¥”“¢£™š–™š˜š”™–œ¤§—“œ”¨™©ª«ª™¬¤¢˜ž­–”™š˜™’“ž­˜ ® ¯a ‚|]°`b`x]xy^€y{]b±®²³´®µ¶·³±®¸³¹®º»³±®¼³¸½³ ¾¿ À¤ “š˜š–™œÁ››“œÁž˜›™‘“”•§›“˜™š™Ã–¤”˜—–¤•™Ä¤•˜Å“žÆ”•“œ¨ª¿ 1 ǶÈɺÊ˶® »º®ÌÍ»ÎÏÎб®Ñ¶ÒºÉÊÓ»¶É®»º®Ô·¶ÉºÊËÓ®Õ²Ö×ØÙ²ÖØÚÛ±®ÌºÏºÊÓЮ»¶®ÜºÊÓÐÏÎݺÊÞ¶®º®ßÉÓÊ»º®¼É¶ÞºÞ¶É®»ÓЮ ·áºÞÉÓб®»ÓЮÓÉ޺Юº®»ÓЮÏÎàÊÏÎÓг¿ ®â㶮 ÝÍÞ¶»¶Ð®»º®Ó¼ÈÉÓݺÊÞ¶®»º®ÏÈÐ޶б®ÞÓÎЮ϶ݶä®ÐÎÐÞºÝÓ®»º®ÏÈÐ޺ζ®Þ¶ÞÓ·±®ÒÓÉÎåÒº·±®ÉÓÏζÊÓ·±®æçè±®ºÞϳ . ¿. 1.

(494)  3454789

(495) 8

(496) 8 898

(497)   !"#$%&'(!%)$*)+%$,-(((*&)%.)) !/))*0%)%1)%!$+!%$!!%&'$+!21$))* %!))!!!2&'.%))%!$32!! %)!%$#!/!!%)!%4!)5  61$!!!7)'*))+*%#.)'!#!!) .))$8))1&9)))!)56!!!)9)1)#:)2) ))!)+)8%&'!.)5  ;))$%*!):)$.%)))*!<=>?@ABCD>EE>FAGC %!H2))!IJK#)!!!<>LE?MNFAOPQRSTUPVTPWXYUTPZ[\C]=AC ^_`a`bcd`edfg_hiajkcdgaldfgameg_nmkjop*!)2%1$J!!1$3 J$%$!%))*qrCstN>?N*%!$#uvkgnwdxwawkgydjndz`bbgikjdljdygd{`b|ng}iyinwd {`bbjk_igyjp*!!)%%!&'%&'!)!2~))&9)*3% 1$!2&'!&)*!3%&+!$%%)€%)!$) !)))5  I)!*t‚MBCqƒ„MA? B*%1$%$#u†almonkigydgaldfgameg_nmkia‡dg__`manop*0% %1%%))!%)1)!2*!%1*%! *))!).)).)!21)#J$%$!%))5  6)!"#$%&'(!%)$!)%~(.$*2ˆ&*0% !)#$%))%!)!1$!!!%))%1$!!!7)'5  ;)2)!)+%$,(,!%)+%$,,*)‰)!)K!)!6+% )&'%$*0%!/)0%1$!!5ˆŠ@A‹>\NA?CŒ>LM@]t\C<=‚?=GC H)!!u†aoninmnjd`ed{`ondgaldŽ`kod__`manganop0%))))!%).3) ))'3!)%$5H%1$%)).))1&'!).)) .)!21*!!)#$#%!!)!!%&'*!))~#$ 2!3J:J0%0%)))$3%$5 . 1.

(498) 23436789 9

(499)  7 6789     97  !"#$$!%&!!"#$#'!&()&"%&'!*+%$'!(((" ,"$('!-$"."$(!-'+(")($%,"/&'"010$,("/&'"00)%2",- $"$!%,$"&("&"(.!%!34(&"%,#!'!((),-!$"&("% 5'!&32"("$"&"(!%(6,$!,$%."$("$7  8"%,%,")$$,!32"("&,"(!$,"&,"!%(!$,"&"3-"$!+!%$'+ $"&347  9:;<=>?@ABCBD@DE;DE;FEG?H=;IJ;K=L;M=>GENOB>?EJP QRPSTSUVRWPXVPRVXTXWPXVPXTYVZV[UVSP\ZW[XV]WSPXWPVR^ZVSW_P `@MBCB?@>D=;@;?=a@D@;DE;DEMBGbEG;E;M=>?L=C=;DE;NEG?H=cP dWTWXe_PfggfP   h+%(",,"$ij!("k).&("&$&!%,"%" $.$(!%2" &"'5!(()($!%(,$!!("%,"(&",!,!-!(()!,!*l mnopqrsotuotvwxywz{|x}~z}z€|x}w{zy|‚ƒ{w„ )$%†,!'!‡32"(%ˆ'!$$! 5$!‰%&!("/,"("(,$#'†"&"""'&!"%("$($"#'(+,2"7  Š$''"&",,%(‰%&!)$+!,#/)"(%-"'-!%,"(-ˆ$!"&"%&!,"( &"%,#!'!(((&,") ,!%†&""$!%&!'"#‹,!-")."$%&$l+,2",/&%!& %'Œ,!&$(!$.!&!‰%&!("$34&"$$%,"'%%,"("$34$" .,$"7$&!%,"("&",("$)-‡ &"%+!$"&$+$%( %,!(((((")-!"&'$$,,%(‰%&!7  Ž"!&"‘’“”•–—“˜™š!'!"%("$(&"''2)$&"'%"&"%,#!'Œ,!&" ›œž)!'%,("%'%†%"%"›œŸ ,-+$%((%-"'-!%,"% Š$"7Š,(.%(!!(! &"%,#!'!(((&,"(-$!$$"%($%,( (, %"$+%!‡32"(&"%,#!'!((7  '%"(&"%,#!'!((.$%&‰)!%!$("%"'%"'2"(›œž)."!!'%,(" ›œŸ!%,+$%("&"%,#!'!(((&,"%j"%,#!'!((7  ¡¢P^W^V£PXWP¤e[UW¥T£TXWXVPXVP\VSU¦eP[WP^ZVSUW§¦ePXVPT[YeZRW§¦eP WeSP\VSUeZVSP^WZWPUeRWXWPXVPXV¤TS¨VS_P^£W[VWRV[Ue_P¤e[UZe£ePVP aE>GOL@©H=;D=;DEGEaKE>ª=c«P ¬ZQZ­®¯°°¯ 1.

(500)  356789 

(501) 98 76 7 78

(502) 857 9895678976 9 956  8 7 9  8 78 97

(503) 98 76 7  

(504)  98798 76 7   3 7

(505) 98 8

(506) 987 7

(507) 98 76 7    9  976 7 9

(508) 989 7 8

(509)  7  8 9 

(510) 98 77 !8

(511) 7 7

(512) 7"9 97 8 

(513) 95  9#    7 76 8   $%&%$%'()*+*,-./01(23*+.4.5*0/.67869.6  :77 6;9 

(514) 95 8 9  896 8 9 9

(515)  9796989 9 595 67 978<7"= >59 78 769

(516) 768 989#  5  7?7 8"9  756

(517) 76 7   @ 8 9 987

(518) 6797  89 75767 7

(519)  9>

(520) 

(521) 765777 6;9 8 5 7"9

(522) 98 ! 76 7

(523) 98 76 7   A 8 9B98 8 76CDDEF

(524)  959 G  8 9

(525) 99

(526) 97

(527) 

(528) 7 9577 76

(529) 78"7 87 99H 9I 9H 9#  5 8 76

(530) 78"7>99H 9 

(531)  99 9H 9 

(532)  9# 

(533) 98 76 

(534) 7 8 77 7 9 99

(535) 9 6<7 957797 8 J  9 999H 9 

(536)  959   8 9

(537) 999 6  8 95779#76#  9. 879

(538)  9  K9 8 78 9;G#   #  78    776;9   9

(539)  9G 7

(540) 989 7"9. 7697 L 979

(541) 989 

(542) 9 6<7 9859

(543) 9

(544) 896M

(545) 9 59 "9@  8 9

(546) 7769

(547) 98M

(548) 9>99H 958

(549) 576 7 5 78  767 7> 759 "9.  859 8 8  7 >757  N!799H 9 

(550)  9 7

(551) 9 9

(552) 995678 7 8 9  7 >

(553) 9 7 5 7>7 7 7# 5 8 79  9J 5 8 8 9 9 59 78G6 #   8 767799H 9. 

(554)  9 9  8 9I 9H 9 

(555)  959 G 59  99 "959H 9C !O 59H 9 8  7"9

(556) 9 8 89 9 7 5 7F59 G 59 

(557) 6 8 C95M59  

(558) 7 9F59 G  57 7 8 959 G 77  7 

(559) @ 8 9 78 999H 9. 

(560)  9

(561) 99797 

(562) 96;7 

(563)  9959 7577#  

(564) 98776

(565) 78"79 9H 98

(566) 76 8  7"7 9. 1.

(567) .  3456789 5

(568) 7 77 975578 555 995 78767 77 987 777 97589589579 5585 895 787 7  5

(569) 7 779 98775 895 78989777! 87 

(570) 7 4"89787 7849 7#. 378569 5 89897$ 9%55978&95 78779'59 777859()*+,)-.*/0+1'.$

(571) 787293897'75'45678$" 778885'7849975973897(4,567+75.*/0+18.$7 8865  78 57'757456788499759'$85$77885#   9:;:<:=>?@AABCBD@EFG=HGA=DIAJGA=  9:;:<:9=K=>IAJGA=LBMNJGA=N=OPHBMNJGA 7Q987

(572) 77 77$7 8 985$56$88597'587895 7 5787 7'55 79985 9 5 772785 

(573) 7R R7857 "$95' $59 5  S78 579 5'#T%856'79 9S95R7787 7 4589587789756!$59 5 87  9 5#  T7 9877 8587895 7 9855787 7S5895 7'78$2" 5 9 57945 7775S5895

(574) 7#  U

(575) 767 7 V5895R895W78565855$565$59 5  5895 89555$"58969 5 559 5  87 

(576) 7#U5 7R78 7 55895R895'77 5X865"5795 7 9855787 7 V

(577) 7R RY85 985WU

(578) 777 7855625 78969 5 7 9855 87 

(579) 7#U5 777$5 5855625 78855627787 75 77 7 5

(580) 7R R785'7 8759587895R65 9855787 7 V58956 565% Q895

(581) 7 $957W$5 7969 5 75558587  9887 7 T8%956895 5"$95R$5 77X4658$57S7979 75 87 

(582) 7 5 587 7#  1.

(583) 235637839

(584) 7838 3638636 8  3 

(585) 8 8  8383  8 6783 33

(586) 7 67

(587) 

(588) 8 6

(589) 7

(590) 8  7

(591) 866 

(592) 6

(593) 83

(594) 83 83 36 

(595) 38 37  ! 7

(596) 3 8 63783

(597) 78386

(598)

(599) 783 36 76  8 7 " 

(600)  6 

(601) #

(602) 6   

(603) 8$8 88378   

(604) 7

(605)  %#8 &8 36 76 66378

(606) 78 8 7 78 

(607) 8'

(608) #

(609) 6   

(610) 8 8 8 3688  8 6788#78 688 8(7

(611) 88  7

(612) 8 868

(613) #  6 63

(614) 8(7

(615) 87 3 6

(616) 8

(617) 8 838 36 7 7633  8 3

(618)   88866378

(619)

(620) 78 #(

(621) 8  3637363783

(622)

(623) 783    683 7

(624) 838637

(625) 7

(626) 3 3  

(627)  7

(628) 8 8  832 "7 867

(629) 

(630)  8 337

(631) 7

(632) 3) 8 (386 

(633) 7

(634) 8  7

(635) 8  *883 6 363783

(636)

(637) 783 +, 

(638) 8 6

(639)  7836 8 3667

(640) 

(641) 8

(642) 3 6 8 678- +*

(643) 83 83)#3 36 

(644) 38 6

(645) 3  8 68- +.66  #(

(646) - +/37838

(647)  #(

(648) - +  

(649) #7

(650) 6 88 3 8 3

(651)   8 8 678  .37

(652) 678 63783

(653)

(654) 78383678 308   7%1223&   3

(655)  8 456789:;6<==98<;>9?@6AB5689C96D5E5D>496<?;5D>9DC5?;56;5C6AB56:5D6E5>;<689C6

(656) 7

(657) 83   7

(658) 8 6# #7

(659) 6 8 36

(660)   7 863788 37

(661) 88(F78 6378  *8

(662) 83833636 83837 7

(663) (6

(664) 8 83637836 7 

(665)  88(F78 637

(666) 8 37388  788366336

(667) 637 683

(668) 37 637

(669) 8 5:89=G>496H69685?;D96456ID94BJK96456BC6>9LBD;56;>I967LD5L9@M65C65CN<=<L5C6456I=O:;>89P66. 1.

(670) .  .  456789  

(671) 85757 97 7 5

(672) 9 9868 9 !"# $%&%'%'%()*+,-.,)/01.,)2)34506720,). 89899898 9 7 999:;87 5;59< 95959=796899 6859<7 95>7 ;985?;5 997 5=95>7 5=;985?;5  @9895;897 8<8 9 7 899;7<85 <99598 9;9859A7   9575 ?85B78989598 ;787

(673) 5 89859 858 <7 <B79 C79;9859559895959 !  DE7 95> F7 B7 8598:  8599 99595 999<;9859<B795B78B79;79 5;59989<  >5 B7G9987@896879!  HE7 45>9959 7 89 5;C5 99A989<89 59 99595 999989<859< I HE7 95>8959 89 5;989A95 99A989<678< 5 859<  12.

(674)  3456789  8

(675). 9 5  9  49 7956 575 59 7965 99  9  96 855 5575 5  57555 9 9865 79 9 79 9 895 5 9  96 9  9  99 65 69   959 67955  559   9  49 5

(676) 5 5 

(677) . 9  9 9865 79 9 5995679. 6 56 955859575 5895   555 99 9 65 5 7969 958 99  967995. 5  9 5565. 5 8.  9  969 49  57555655    5 65    !" 9 

(678) 5 #$9  9 5569 589 585 5655569    5 5675 9 5%96 97996 9 599   9 

(679) 5  3456789 5  9 

(680) 5 7956 55475. 9 7965 99  9  966  & 7 6 556'85 (96 997996 99 9 6956'9   !" 9 $56  49 # 95 7956  9 5 9 49 56556 9 765  7. 9 5

(681) 5 95. 576954 5 934)65 85

(682)  (99 9 69 5 96765  97585675 595 59  5 9  6 78 9 5' 5 6595

(683)  95 99 96976 (99 9 6954 55989976989 9'99& 5

(684) 585  99 969 9 69*  !" 9 $56 

(685) 5 # 95 7956  9 

(686) 5 59 967+68 5655  957996 9  89 659& 5 49 595 59 8 6 5 . 11.

(687) . 456789  

(688) 7587 4

(689) 87549 !!"#$%&&'(. .   )995685*788975+#*77959, 87789$875 9#7- $8995$9*7959$87.59% 96857 985 589*7,59*79*7959$87.59 9797959 97999$8$8%  755+*79999$9998*7+75+89/ 985 5#075/ 985 5918999$87598#$7992 75+7859$9998%  12.

(690) 3454645479

(691)         

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`aab5YSc. . 12.

(693)  456789

Referências

Documentos relacionados

Eu tenho um pedido para o rei vitorioso, mesmo eu sen- do indigno dele: desejo que ele me ordene beijar seus ombros, e pousar meus olhos e face neles.” Quando Zahhak ouve suas

Assim, este trabalho apresenta uma abordagem que tem como objetivo principal: (i) analisar a cobertura de código levando em consideração os fluxos de chamadas existentes no sistema

Após 90 dias da semeadura (primeiro subcultivo), protocormos com um par de folíolos foram selecionadas visualmente, mantendo um padrão de altura de cerca de dois milímetros

insights into the effects of small obstacles on riverine habitat and fish community structure of two Iberian streams with different levels of impact from the

Essas variações se dão devido tanto a necessidade do falante (como já mencionado) de se expressar, e essa expressão/interação se dá de formas diferentes

E em relação o aumento de preço de Legumes frescos Peixe e Carne, fez com que a função de Produto Alimentares e Bebidas não Alcolicas, se resgistasse um

A redução de resíduos da construção civil é uma ação de grande importância para a sustentabilidade do meio ambiente e uma melhor produtividade das empresas produtoras

sagem) e a adição (combinando algebricamente caracteres da mensa- gem com caracteres &#34;chave&#34; para formar mensagens codificadas) são os três tipos principais