Analysis of Block K as an Inventory Management Tool

Accounting professionals and managers are experiencing constant evolution, one of which is the new measures adopted by the tax authorities to set up new systems and accessory obligations in order to improve the monitoring of company transactions and avoid fraudulent operations. The newest requirement, called Block K, consists of sending the Production and Inventory Control Record Book to industries and companies treated as industries. This obligation makes it possible to monitor the entire production chain of companies, from the entry of inputs to the finished product. The new measures adopted will have an impact on company procedures, as it will be necessary to review production and stock control management. In view of this, the aim of this study is to demonstrate the perception of accountants and managers regarding the new accessory obligation. In order to achieve the proposed objective, bibliographical research was initially carried out based on books and virtual materials, and a questionnaire was applied to managers and accounting professionals in the city of Nova Serrana-MG, in order to test the hypotheses raised.