K Block Course

How to prepare your company in practice to meet the requirements

How to guarantee the service of SPED Fiscal/blocks 0 and K, through the sectors responsible for the necessary information and records of the registrations, inventories, movement of materials, and production control.

Objectives

Present in a clear and practical way how information should be made available and controlled to serve SPED Fiscal, show the composition of the necessary blocks, information and records, and the importance of the consistency of this information to be recorded and sent to the Tax Authorities.
The participant will be able to understand SPED Fiscal/Blocks 0 and K, their impact on their activities and the necessary interfaces with the different areas of the company (accounting, tax, planning, production, purchasing, inventory, IT, etc.).
Show that in addition to meeting the requirements of the Tax Authorities, the company will be able to improve all Materials and Production Management, optimize Operational and Financial results, as well as improve service to Internal and External Customers, increase productivity and reduce losses and costs involved, and consequently greater profitability and competitiveness of the company.

Public Target

Professionals who work in the areas of Logistics, Management and Control of Materials, Supplies, PCP, Purchasing and Cushions, Administrators, Product and Process Engineering, Cost Analysts, Accounting, Controllership, IT and other professionals involved in the material and production control process of companies in general.

Programmatic Content

Concepts and Objectives

• Introduction to Materials Management
• The importance of physical control and accuracy in inventory records

Material Registration – NCM and PDM

• PDM – Material Descriptive Standard
• Structure and Composition of the NCM

EFD – Digital Tax Bookkeeping

• SPED Fiscal – Composition of Blocks 0 – K – H
• Knowledge of the Main Production and Inventory Control Records
• Importance of Consistency in Records – Registrations, Inventories, Movements and Stocks

Block K – Understanding the Blocks

• Carried Inventories (end period balance) – Block K200
• Production and Consumption of Production Inputs – Block K230 and K235
• Industrialization carried out by third parties – Block K250 and K255
• Other Movements – Block K220
• Other Blocks:
• • K010 – Information about Layout Type (Simplified / Complete)
  • K210/215 – Product Disassembly
  • K260/265 – Reprocessing and Repair of Materials and Products
  • K270/275 and 280 – Correction of Notes and Recorded Stock
  • K290/291/292 and K300/301/302 – Joint Production Internally and by Third Parties

Issues to be discussed

• New understanding of Scrap classification and New Product Development
• Layout Type – Simplified or Complete
• How to meet the initial requirements K200/K280 – Booked Inventories
• What information and controls are needed.
• How to treat OP, Technical Data Sheets or Bills of Materials for Products.
• What are internal movements for Record K220.
• How to deal with various material alternatives to manufacture the same product.
• How to handle processes carried out Internally and by Third Parties.
• In internal processes, how to treat alternative processes.
• What are natural losses in the manufacturing process.
• How to treat scrap and non-conforming products to be reworked or sold.
• How to record losses due to obsolescence, loss, theft or theft.
• How “agreements” made in OPs or Technical Sheets should be treated
• Joint Production, new Blocks K290 and K300.
• What is your understanding of Scrap classification and development of New Products?
• Practical cases for fixing content.

Instructor

• Graduated in Business Administration & Management UNIMEP, Postgraduate in Financial Administration and Audit & INPG, Executive MBA in Business Management & INPG and Accounting Technician.
• Experience with more than thirty years in the areas of Logistics, Purchasing, and, PCP, Administrative, Controlling and implementation of Integrated Business Management Systems & ERP, working in large and medium-sized companies, national and multinational.
• Business Consultant and Professor since 2003, performs work in the areas of Purchasing, Cost Control, Logistics in PCP Production Programming, Materials Management and Control, Distribution and Transportation, and Business Management, and provides advice on the acquisition and implementation of ERP software, with knowledge in various software offered in the market.

Important Information

Date: June 23 and 24, 2026

Schedule: 08h30 to 12h30

Modality: Online

Hourly Charge: 8 Hours

The value includes the course, material and certificate in electronic media.

Mode: Online broadcasting (The course will be broadcast live, and students will be able to watch by computer with internet access. During classes, it will be possible to interact with the instructor, sending comments and clarifying doubts in real time.

This training can also be conducted in company in face-to-face or online format.

More Information about the K Block Course speak with us by phone (11) 3230-2714 or access the link: https://bit.ly/3VUNTrA