Transparency about a project is essential for accountability to society. Nature Invest establishes some budget categories that serve as a guide for what needs to be covered in accountability. Check out:
1. Wages and Labor Charges
Expenses with active personnel, with any type of remuneration, such as salaries and benefits (fixed and variable), subsidies (including additional ones), bonuses, overtime and personal benefits of any nature, as well as social charges and social security contributions.
Examples: salaries, vacations, salary provisions, employer payment, transport vouchers, food stamps, daycare assistance.
2. Provision of Services
Expenses with contracting work performed by third parties, individuals or companies. The provision of a service is a kind of work carried out as a rental of physical or intellectual labor for the execution of a certain activity.
Example: maintenance services (vehicles, electronics, appliances), provision of security services, cleaning, infrastructure, etc.
3. Consulting
Expenses with the hiring of specialized work performed by third parties, natural or legal, linked to the delivery of a specific product.
Examples: business management consultancy, finance consultancy, marketing consultancy; logistics consultancy, etc.
4. Communication
Investments in any and all internal or external communication activities, including social media, social media, platform and marketing channel.
Examples: press office, radio, internet, newspapers, magazines.
5. Acquisition of Goods and Equipment
Expenses with the purchase of goods and equipment.
Examples: permanent material, furniture, electronic equipment, machinists and peripherals.
6. Works and Civil Construction
Expenses with works, construction, demolition, renovation or expansion of a building or other improvement added to the ground or subsoil.
Examples: carrying out works, construction, demolition, renovation or expansion of a building.
7. Travel
Travel costs, national or international, for carrying out activities related to the organization's interests.
Examples: land travel, airfare, accommodation, food, daily rates.
8. Courses and Training
Expenses with courses and training for the qualification of the company's employees for the best performance of their activities.
Examples: courses, training, certifications.
9. Supplies
Expenses with items managed, moved, stored, processed and transported by logistics.
Examples: raw materials needed to manufacture a product; equipment or component parts of a product; equipment replacement parts; the products of a trade/service; production support materials;
10. Insurance
Expenses of any contract by which one of the parties (insurer) undertakes to indemnify the other (insured), in the event of a certain accident, in exchange for receiving an insurance premium.
Examples: guarantee insurance, personal insurance, transport insurance, credit insurance, etc.
11. Taxes and Taxes
Expenses with the imposition of a financial charge (tax, fees, tax or contributions) on the company, by the state or a functional equivalent of a state, from the occurrence of a taxable event.
Examples: Document Issuance fee, Trade Registration fee (Board of Trade), Fire Safety fee, Establishment Inspection fee. Federal taxes: tax on industrialized products (IPI), corporate income tax (IRPJ). State taxes: Tax on Circulation of Goods and Services (ICMS). City Taxes: Services tax (ISS), Vehicle Owners tax. Automotive (IPVA).
12. Administrative Expenses
Expenses that are not directly linked to the company's production or main activity.
Examples: renting the company's property; depreciation; consumption bills — water, electricity, internet, telephone; cleaning material; office supplies.
13. Financial expenses
Expenses related to the amounts of charges and interest that the company contracted on loans and financing, and which must be paid to its creditors.
Examples:
Payment of interest, bank fees, credit card fees, annual fees, etc.