Browsing by Author "CICCONI, Marcelo de Castro"

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CONTROLADORIA :Uma análise dos indicadores financeiros da BRF S.A.
(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-11-01) CICCONI, Marcelo de Castro; TEIXEIRA, Julio César; FORTES, Antônio Donizeti; PANCINE, Luiz Fernando; PANCINI, Luiz Fernando; MANSANO, ANDREELI; MACHADO, DANILO FERNANDO; SILVA, GUSTAVO A.
Decision making in a company is essential for its success and must be based on reliable and timely information. The use of data derived from financial statements is an important tool to understand the company's needs and define strategies. In this article, a study was developed on the corporate governance structure and the main financial indicators of the company BRF S.A. such as Indebtedness, Liquidity, Profitability, Activity, in order to analyze the company's financial situation and compare in some points with the company JBS S.A. main competitor in the market's field of activity in the years between 2016 and 2018. The indicators presented show that the company finds profitability difficult due to its indebtedness resulting from loans and fines related to the Carne Fraca operation.
CONTROLADORIA :VALE S.A
(FUNSDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) CICCONI, Marcelo de Castro; TEIXEIRA, Júlio César; FORTES, Antônio Donizeti; PANCINI, Luiz Fernando; VALLIM, Max Streicher; MARQUES, Amanda Q.; MARTINS, Gabriel H.; GRAVA, Gustavo H. de; DIAS, Juliana Gonçalves; LOBO, Maria Vitória B.
In the 6th Module of Accounting Sciences, the project will be based on surveys and analysis of financial and economic indicators for decision-making and company control, being complemented with studies on compliance and corporate governance. The company to be analyzed in this study will be Vale S.A., which despite having been involved in major controversies due to accidents caused by the rupture of dams harmful to the environment and communities, has financial solidity and is attractive to potential investors.
CONTROLADORIA: AMBEV S.A
(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-11-01) CICCONI, Marcelo de Castro; FORTES, Antonio Donizeti; VALLIM, Max Streicher; TEIXEIRA, Julio Cesar; PANCINE, Luiz Fernando; CANCIAN, Helton; GONÇALVES, José Gabriel; GEORGETTO, Rafael; SANCHES, Vinicius Sanches
The article is based on the survey and analysis of financial indicators, which consist of decision-making. The company assigned to our project was Ambev S.A, one of the largest beverage companies in the world. In the Controllership study unit, we will discuss the performance indicators of the last three periods, which will support decision-making. In Analysis of Financial Statements, we will address the vertical and horizontal analyses, together with the liquidity ratios, average period of receipt of sales and average period of purchases, and degree of indebtedness. As a basis for the ideal time that decisions should be made, we need to consider the balance point, accounting, economic and financial, of the company and its influence on the facts. For this, we will use the Strategic Cost Management study unit as support, where we will classify costs, and will address other concepts and criteria, such as the process or order production system, departmentalization and cost apportionment. Just as we need to find the ideal moment to act, it is necessary to have confidence in decision making, and for that we will use the fundamentals of Management Accounting, which insist on the analysis of profitability indicators, such as TRI and TRPL and EVA.
CONTROLADORIA: NATURA COMÉSTICOS S.A.
(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-11-01) TEIXEIRA, Júlio César; CICCONI, Marcelo de Castro; VALLIM, Max Streicher; FORTES, Antônio DonizetE; PANCINI, Luiz Fernando; SANCHES, Alessandra Moura; LOPES, Aline Pinheiro Simões; PICOLO, Bruna Avansi; CARDOSO, Giovana Macena; CAMPOS, João Paulo de P.
Natura Cosméticos S.A was founded in 1969 in the city of São Paulo by Luiz Seabra, which would become the largest Brazilian multinational, having as its main activity the manufacture and sale of cosmetics to serve everyone who always wants to be well with themselves, through high quality products and satisfaction for your customer. It has a very wide and complete portfolio of products for all tastes and people, its products stand out for being organic and natural with little introduction of chemistry, making their products stand out among other competitors, such as products for for skin, face, body, soaps, beard, hair, deodorants, body oils, makeup, perfumery in general, sun protection and various children's products.
CONTROLADORIA: PETRÓLEO BRASILEIRO S.A - PETROBRAS
(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-11-01) CICCONI, Marcelo de Castro; TEIXEIRA, Julio César; FORTES, Antônio Donizet; PANCINE, Luiz Fernando; VALLIM, Max Streicher; VIDAL, Bruna Andreatto; SARDINHA, Gabriel Alves; PAFUME, Rebecca da Silva
The main objective of this article is to collect data and analyze financial indicators that are fundamental in decision-making. The company chosen was Petrobras, due to its value in the financial market, to study its means of Complice and its political and social values. Despite all the scandals surrounding the company, it remains attractive to shareholders. The unit of study of this semester called Controllership, was approached to the evolution of three periods, 2018, 2017 and 2016 to formulate the indicators. In analyzing the financial statements, we used vertical and horizontal analyzes so that we could have a better understanding of the Balance Sheet and Income Statement accounts within the company, as well as the liquidity ratios, average sales receipt period and average purchase period, and degree of indebtedness.
CONTROLADORIA: RAIADROGASIL
(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-11-01) CICCONI, Marcelo de Castro; TEIXEIRA, Julio César; FORTES, Antônio Donizeti; PANCINI, Luiz Fernando; VALLIM, Max Streicher; PERACIN, Beatriz Jardim; HENRIQUE JUNIOR, Fábio; CARVALHO JUNIOR, Giander de Freitas; MAXIMO, João Gabriel Rodrigues; SIVA, Marta Luciete da
The article is based on the survey and analysis of financial indicators, which consist of in decision making. The company assigned to our project was Raiadrogasil, for its political, ethical and social values, making it one of the largest pharmaceutical companies. In the Controllership study unit, we will address the performance indicators of the three last periods, which will support decision-making. In Analysis of Financial Statements, we will address vertical and horizontal analyses, together with the liquidity ratios, average term of receipt of sales and average term purchases, and level of indebtedness.
ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S.A
(FUNDAÇÃO DE ENISNO OCTAVIO BASTOS, 2019-06-01) CICCONI, Marcelo de Castro; FORTES, Antonio Donizeti; PANCINI, Luiz Fernando; DOVAL, . Danilo Morais; VALLIM, Max Streicher; SANCHES, Alessandra Moura; LOPES, Aline Pinheiro Simão; PICOLO, Bruna Avansi; CARDOSO, Giovana Macena; CAMPOS, João Paulo de Pádua
The present work aims to present in an objective way the movements arising from the financial statements, for this purpose, the Balance sheet of a real company, Lojas Americanas S.A. so that this objective is achieved, each unit of study applied in this module will be analyzed. Initially, the accounting entries will be carried out in the NetSpeed system to carry out the movements in the financial statements, being them, the Balance Patrimonial, the DRE and DFC. After that, the possible investments to be made, in accordance with the concepts of subsidiary and affiliate, in addition to addressing the mandatory to prepare the DFC. In addition, the basic conceptual structure of accounting will also be addressed. financial statement for the preparation and disclosure, including the definitions of Assets and Liabilities obtaining three topics of each, based on this will develop the Income, Expenses, Losses and Earnings. Also, a summary will be made on some CPC's, among them, CPC 47 Revenue of Customer Agreement, CPC 16 (R1) Inventory, CPC 20 (R1) Borrowing Costs, CPC 27 Property, Plant and Equipment, CPC 04 (R1) Intangible Assets and CPC 12 Adjustment to Value Gift; based on the analysis of the CPC's, possible measurements will be carried out and ranges to be defined
ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: LOJAS AMERICANAS S.A.
(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) CICCONI, Marcelo de Castro; FORTES, Antonio Donizeti; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; VALLIM, Max Streicher; DIAS, Juliana G.; LOBO, Maria Vitória B.; MARQUES, Amanda Q.; MARTINS, Gabriel H.; GRAVA, Gustavo H de
In the 5th Module of Accounting Sciences, we will use the contents applied in the classroom to develop financial statements based on the results of a real company. We will use the statements, pronouncements and accounting standards of Lojas Americanas S.A. for investment appraisal. After analysis, each group will receive lists of fictitious accounting results for the preparation of the Balance Sheet, Income Statement, Cash Flow and project development. The process of choosing the company was carried out in the classroom with the support of Prof° Danilo Doval, several students chose different companies with activities in the commercial segment, and by means of a vote, we chose Lojas Americanas S.A. by the majority result.
PROJETO INTERDISCIPLINAR ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL: Lojas Americanas S/A
(FUNDAÇÃO DE ENSINO OCRTAVIO BASTOS, 2019-06-01) CICCONI, Marcelo de Castro; FORTES, Antonio Donizeti; COSTA, Rodrigo Simão da; DOVAL, Danilo Morais; VALLIM, Max Streicher; CARVALHO JUNIOR, Giander de Freitas; CANCIAN, Helton Henrique; GONÇALVES, Gabriel do Iago; GEORGETTO, Rafael Augusto do; SANCHES, Vinicius Sanches
This work was developed in order to show the importance of the flow of cash in a company and its effectiveness, making it easier for users to recognition of inflows and outflows of financial resources. The cash flow is the instrument that allows the financial manager to plan, organize, coordinate, direct and control the financial resources of your company for a given period. All people have some notion of their cash flow, no matter how simple a person is, he has control of the inflows and cash outflows in the month, how much was spent, even a child earning an allowance know your cash flow. Each discipline was of paramount importance to prepare this project, because we were able to improve our knowledge acquired in the classroom and have a experience of what an accountant's routine is like