Browsing by Author "AGUIEIRAS, Graziella Pontes"

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    A INCIDÊNCIA DE ICMS NA TRIBUTAÇÃO INDIRETA NA PRODUÇÃO CAFEEIRA
    (FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) AGUIEIRAS, Graziella Pontes; SILVA, Keila Bronze Molles da; PRADO, José Marcos
    National tax legislation is complex and extensive. Taxes may have different incidences in the States, as in the case of ICMS. With the objective of analyzing the costs caused by the incidence of the tax on inputs applied to coffee production, the internal and interstate rates were studied. With the information gathered, it was possible to generate an estimate of the amount spent by the rural producer on each bag of coffee produced. This study is of essential importance to manage financial information, allowing greater control over the profitability of the rural producer.
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    Projeto interdisciplinar 7° Módulo de Ciências Contábeis 2019
    (FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) AGUIEIRAS, Graziella Pontes; RODRIGUES, Hugo; BARBOSA, Jéssica Cristina; TEIXEIRA, Luiz Henrique; MARSON, Osnir Ricardo Antonialli Marson; MACARIO JUNIOR, Sebastião Carvalho
    To increase its presence in the Brazilian market, this was JBS' dream that came true in June 2013, after the company disbursed around R$ 5.85 billion to acquire Seara, thus increasing its product portfolio and consequently the company's profits. company. To understand the story, we will go back to 2013, the year in which JBS became interested in Marfrig, and negotiated with them the acquisition of the Seara Brasil brand, for R$ 5.85 million, through JBS assuming part of the debts of the company. Marfrig (EPOCA NEGÓCIOS, 2013) Due to its high value of liabilities, Marfrig accepted to lose 30% of its size, but at the same time reduce its net debt by more than 60%. (EPOCA NEGÓCIOS, 2013)