INtrodução a palestra da ANEFAC na TOTVS

1. Finanças e Logística CFO SCM

2. CFO language Operating Cycle  DII + DSO The number of days it takes to convert inventory & receivables to cash Cash-to-cash Cycle  DII + DSO - DPO The number of days expired between canceling a payable and generating cash EVA  NOPAT – (CoC*Capital) The amount by which earnings exceed or fall short of the required minimum rate of return that shareholders and lenders could get by investing in other securities of comparable

3. EVA Tree theCFO’s BOM $ Sales P&L - $ Gross Margin $ Operating Profit - $ COGS ÷ Profit margin % $ Variable Costs $ Total Cost $ Sales + $ Fixed Costs Supply Chain Management impacts all components Return on assets $ Inventory + $ Sales $ Accounts Receivable ÷ Capital turnover $ Current Assets + + $ Total Assets $ Other Current Assets $ Fixed Assets Balance Sheet

5. From suppliers

6. Only “cost cutter”

7. Seen as the “problem”

10. When asked why he robbed banks, Sutton simply replied

11. "Because that's where the money is."5

12. Where the Money Is Supply-Chain generally accounts between 60% and 90% of all company costs 1 A 2% improvement in process efficiency in SCM processes has 30,000% - 50,000% the impact of a 2% improvement in efficiency for… IT… HR… Finance… Sales… Any surprise most Process Methodologies or techniques had their origin primarily in SCM? Six-Sigma Lean BPR ERP ISO MRP-II TQM… 1 Exclusive of Financial Services companies2 Source: Hoovers 2006 Financial Data, Supply-Chain Council 2006 SCM Benchmark data on SCM cost for discrete & process industries 6

13. SCM P1 P1 P3 P4 P2 P3 P4 P2 China Customs - POE Brazil Customs - POE ALPHA European RM Supplier Local Distributors China OEM Plant Distribution nCenters SR1 DR1 S2 D2 S1 D1 M2 SR1 S2 DR1 D1 D1 S1 M2 S1 D2 D1 S1 D1 M1 S2 Other RM Suppliers Fiscal Inspection - POE DC’s in other states DR1 SR1 S1 D1 S1 D1 M1 S1 S1 D1 D1 S1 M1.5 M1.6 M1.2 M1.3 M1.4 M1.1 Production Planning Production Orders Unitization & protection Release to dispatch Production & Testing Packaging EM.1 EM.3 EM.2 EM.4 EM.5 EM.6 EM.7 EM.9 Claims & Internal Standards Mngmnt Production Performance Mngmnt Production Reports Mngmnt Internal Transport Mngmnt Production Relations Mngmnt Production Rules Mngmnt Equipment & Utilities Mngmnt WIP Mngmnt

14. CFO and SCM QUESTÕES Palestrante Sergio.grisa@totvs.com.br IMAGEM 8