Merlin Aparecida Almerim possesses over two decades of experience in project management and financial operations, currently serving as Gerente de Projetos at Votorantim since November 2001, with a focus on SAP 4/Hana migration. Previous roles at Votorantim include leading teams in fiscal receipt management and active cost management, overseeing groups of 70 and 40 members, respectively, while enhancing process efficiencies and applying CPC standards. Earlier experience includes a position as an Analyst at Vivo from 1998 to 2000, complemented by a Bachelor's degree in Accounting from FAE Centro Universitário.