Avaliação Patrimonial Inventario Patrimonial Controle Patrimonial Controle Ativo

Third-Party Held Assets and the Revolution of Asset Management BPO: Control, Traceability, and Governance

Meta Description (SEO): Discover how to mitigate risks associated with Assets in Possession of Third Parties through Asset Management BPO. Learn about the impact of circularization, Smart Tags (IoT), and how AXS Consultoria Empresarial utilizes proprietary technology to ensure Compliance, reduce costs, and secure your company's exposed net worth.

Introduction: The Challenge of Visibility in Fixed Assets

In the current corporate landscape, Fixed Asset Management transcends mere fiscal obligation. It is a fundamental pillar of financial sustainability and Corporate Governance. However, there is a persistent "grey zone" that haunts Controllers, CFOs, and Supply Chain managers: Assets in Possession of Third Parties (Third-Party Held Assets).

Companies across various sectors—particularly manufacturing, construction, and leasing—frequently maintain valuable assets outside their physical premises. These may be molds with suppliers, IT equipment with remote employees (Work from Home), or heavy machinery leased to client sites. The complexity of managing this "exposed" capital requires more than spreadsheets; it demands audit-proof procedures, cutting-edge technology, and a Business Process Outsourcing (BPO) strategy that eliminates the burden of internal management.

This article explores in depth the necessity of control, the implementation of Smart Tracking technology, and how AXS Consultoria Empresarial positions itself as the strategic partner to bridge this management GAP.

1. Asset Management: Complexity Driven by Procedures

Asset management is not static; it is a living organism that requires clearly defined Workflows. When dealing with assets located outside the company's walls, the complexity triples. It is insufficient to merely know an asset exists; one must know its precise location, its Asset Condition, and who holds the legal responsibility for it at any given moment.

Without clear Standard Operating Procedures (SOPs), companies face "silent patrimonial erosion." The asset depreciates in the accounting books, but physically, it may no longer exist or be inoperable, creating distortions in the Balance Sheet and significant tax risks. Implementing a rigorous management policy is the first step toward Compliance.

Internal and External Mapping

The initial challenge is mapping. Identifying what is "in-house" is routine, but what about external assets? Mapping external assets requires a cross-check control between Procurement, Logistics, and Accounting. Every outbound movement must trigger a control record—a step often lost in daily internal bureaucracy. This mapping must differentiate between:

• Internal Assets: Under direct custody.
• External Assets: Under third-party custody (Suppliers, Customers, Employees).

2. Own Assets in Possession of Third Parties: The "Exposed Patrimony"

When an asset leaves the company premises, it enters a risk zone. We term this Exposed Patrimony. Whether it is an industrial mold sent to a third-party manufacturer, a high-end laptop with a consultant, or rented equipment, the risk of misappropriation, misuse, or accidental loss is tangible.

The lack of control over these items results in:

• Unnecessary Write-offs: Accounting losses due to the inability to locate the asset.
• Inefficient CAPEX (Duplicate Purchasing): Acquiring goods the company already owns but cannot locate.
• Audit Failures: Significant Audit Findings or qualifications due to the lack of physical evidence supporting accounting balances.

3. The Importance of Circularization and General Inventory

To mitigate the risk of exposed assets, the golden tool is Asset Circularization (External Confirmation). This process cannot be an isolated event; it must occur simultaneously with the General Physical Inventory.

The Circularization Process

Circularization involves formally sending a letter or communication to the third parties holding the assets, requesting confirmation of the existence, quantity, and condition of the items. However, the Response Rate is typically low if not managed by a specialized team that performs persistent Follow-ups.

Physical vs. Accounting Reconciliation

After the circularization returns and the physical count is complete, we enter the critical phase: Physical-Accounting Reconciliation. This is where the truth is revealed. We confront the Net Book Value (Accounting Base) with the Physical Reality.

• Physical Surpluses (Floor to Book): Assets found at the third party but written off or never registered in the accounting books.
• Accounting Surpluses (Book to Floor): Assets listed in the books that the third party claims not to possess (Phantom Assets).

This sanitation is vital for Adjusting Entries and ensuring that the Impairment Test reflects the true recoverable value of the company's assets.

4. The Solution: Asset Management BPO with AXS Consultoria Empresarial

Why do companies fail in this control? The answer generally lies in a lack of focus on the Core Business and high Turnover of qualified personnel. Maintaining a dedicated internal team exclusively for asset control is costly and often inefficient due to a lack of specific Know-how.

This is where the Patrimonial BPO (Business Process Outsourcing) from AXS Consultoria Empresarial transforms the scenario.

Real Benefits of AXS BPO

By outsourcing Fixed Asset Management to AXS, the company gains:

1. Clear and Specialized Procedures: AXS implements tested methodologies, eliminating improvisation.
2. Identification of Process Gaps: Experienced auditors identify where the process fails (e.g., assets leaving without a remittance note) and correct the root cause.
3. Monthly Balance Monitoring: Management becomes continuous (Ongoing Management), not just an annual event.
4. Robust Reporting: Generation of managerial and analytical reports that support the CFO’s decision-making.
5. Independence and Audit Readiness: External management acts as a permanent audit, ensuring impartiality and transparency.
6. Cost Saving: It transforms fixed HR and labor costs into variable service costs, in addition to preventing asset loss.

Furthermore, AXS eliminates the headache of hiring and training. The labor market is increasingly volatile; by hiring AXS, the company ensures that knowledge does not "walk out the door" when an employee resigns.

5. Cutting-Edge Technology: From Tagging to Smart Tags (IoT)

Identification is the foundation of tracking. The basic premise is: All assets must be properly identified. This includes the use of conventional plates (Aluminum/Polyester) with Barcodes or QR Codes for standard goods.

However, for High-Value Assets (Value-Added Assets) in the possession of third parties, AXS Consultoria proposes a technological leap: the use of Smart Tags and IoT (Internet of Things).

The Additional Cost vs. Asset Preservation

Many managers question the cost of an active RFID (Radio Frequency Identification) tag or a GPS/GPRS tracker. Is it an additional cost? Yes. However, it must be viewed as insurance—an investment in the maintenance and preservation of the asset.

Imagine equipment worth $100,000 leased to a construction site. The cost of a Smart Tag is negligible compared to the financial impact of its loss or unauthorized use.

Online Tracking and Real-Time Visibility

With the use of Special Tags, management shifts from reactive to proactive.

• Instant Mapping: The system allows for the visualization of the geographic location of assets in real-time.
• Geofencing: If the asset leaves the delimited area at the third-party site, an alert is immediately triggered to the control center.
• Zero Risk: The combination of BPO + IoT Technology brings the company closer to zero risk of patrimonial loss.

6. Software and Innovation: The AXS Differential

Modern management requires modern tools. AXS Consultoria Empresarial does not just execute the service; it provides the technological infrastructure.

Utilizing specialized Asset Management Software is crucial. Excel spreadsheets cannot support the data volume or the need for an Audit Trail required by Compliance. The AXS software allows for:

• Control of fiscal and corporate depreciation.
• Document management (photos, invoices, responsibility terms) linked to the asset record.
• Cloud Access for rapid queries.
• Integration with tracking Tags.

Conclusion: The Path to Excellence in Management

Managing Assets in Possession of Third Parties is a maturity test for any company. Ignoring this process is accepting value leakage. The reconciliation between physical reality and accounting records, aligned with rigorous management, is the only path to reliable financial statements.

AXS Consultoria Empresarial offers a complete End-to-End solution: from the physical inventory and data sanitation to the implementation of Smart Tags and recurrent management via BPO. We remove the need for your company to maintain heavy and inefficient internal structures, delivering expertise, technology, and peace of mind in return.

In a market where efficiency defines survival, having total control of your assets—wherever they may be—is not a luxury; it is an imperative necessity.

Key Technical Glossary

• Asset Management: The systematic process of developing, operating, maintaining, upgrading, and disposing of assets cost-effectively.
• BPO (Business Process Outsourcing): The contracting of non-primary business activities and functions to a third-party provider.
• Compliance: Adherence to laws, regulations, guidelines, and specifications relevant to its business.
• Circularization: The process of obtaining external confirmation of account balances from third parties.
• Write-off: A reduction in the recognized value of an asset.
• Impairment Test: A review to ensure that an asset's carrying value does not exceed its recoverable amount.
• CAPEX (Capital Expenditure): Funds used by a company to acquire, upgrade, and maintain physical assets.
• IoT (Internet of Things): The network of physical objects embedded with sensors and software.
• RFID: Radio Frequency Identification.
• Geofencing: A location-based service that triggers an action when a device enters or exits a virtual boundary.
• Audit Trail: A security-relevant chronological record.

AXS Consultoria Empresarial – Divisão de Ativos

Especializada em Organização Patrimonial – Placas de Identificação, Inventário Geral, Vistorias, Conciliação Físico x Contábil, Avaliação Patrimonial e a Confecção de Laudos Técnicos

Projetos em todo território nacional!

Atuamos nos mais diversos segmentos empresariais – Industria, Comércio e Serviços!

São mais de 10 anos com projetos patrimoniais, validados por empresas de auditoria.

www.axsconsultoria.com.br

www.testedeimpairment.com.br

www.placadeativofixo.com.br

https://www.axsconsultoria.com.br/solucoes-em-controle-patrimonial-inventario-patrimonial

e-mail: contato@axsconsultoria.com.br

+55 (15) 991051487 – (15) 988151487

Walber Almeida Xavier de Sousa - Diretor Executivo

Lucas Moreira Xavier de Sousa – Diretor Operacional

Leonardo Moreira Xaver de Sousa – Diretor Operacional

Data: 03/01/2026