Ciências Contábeis 2019.2

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    ARTIGOS CIENTÍFICOS UNIFEOB ADMINISTRAÇÃO RURAL: PEQUENOS E MÉDIOS AGRICULTORES
    (FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) AMANCIO, Ana Sabrina; FERNANDES, Franciele Marcondes; FERNANDES, Gisele Marcondes; CARVALHO, Jhuly C. Custódio de; FERREIRA, William
    This article deals with managerial administration applied to agribusiness, with emphasis on small and medium farmers. Management strategies will be addressed to assist the development of the farmer, through competences and administrative skills such as planning, directing and controlling. The purpose of this theme is to develop the small and medium farmer, presenting the tools management and appropriate to obtain a productive and profitable crop. Currently, the market demands from the producer a holistic view of the business, it is necessary to know manage your business, so that your customers have security and can count on the continuity of the producer, with quality products.
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    BITCOIN: SURGIMENTO E EVOLUÇÃO DA MOEDA DIGITAL
    (FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) SILVA, Bianca Rosa da; RECHE, Gabriela de Almeida; OLIVEIRA, Jonathan Gabriel Sibim de; RIQUENA, Kendra Aparecida Albertina da Cruz; CUSTÓDIO, Valdinéia Aparecida; PANCINE, Luiz Fernando
    Bitcoin is a decentralized digital currency, that is, it is not controlled by any government or central issuing body, which makes it possible to carry out financial transactions without dependence on an intermediary. These transactions are recorded in real time and can be verified by all network users, through a database, called Blockchain. The present article does not aim to exhaust the subject Bitcoin, since it is quite extensive and has enormous complexity, but to provide a brief understanding of this technology and especially the context and main factors that motivated the creation of the virtual currency. It is worth mentioning that since its creation in 2008 by the pseudonym “Satoshi Nakamoto”, several cryptocurrencies have emerged and still appear on the market at all times, but Bitcoin, for being the pioneer, is undoubtedly the best known and with the highest market value.
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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.
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    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.
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    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.
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    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.
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    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.
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    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.
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    A DISCRIMINAÇÃO RACIAL NOS PROCESSOS DE RECRUTAMENTO E SELEÇÂO CIENTÍFICOS DA UNIFEOB
    (FUNDAÇÃO D ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) REIS, Kaynan; CARIOCA , José Márcio
    This article brings some aspects about racial discrimination in the selection processes for the recruitment of job vacancies, in addition to making a small overview of how backward and discriminatory the way companies form their teams, based on a model, is still today. of an outdated and segregated society. It was also addressed the strength of slavery thinking in people's unconscious, as well as the abolitionist feeling of the black population, which seeks their space in the labor market in order to be treated equally.
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    A IMPORTÂNCIA DA CONTABILIDADE PARA OS PEQUENOS PRODUTORES RURAIS
    (Centro Universitário da Fundação de Ensino Octávio Bastos, 2019-11-01) BARBOSA, Dirceu Donizetti; BELMONTE, Caio; LIMA, Josiele Maira; MARSON, Osnir R. Antonialli; NASCIMENTO, Amanda Cristina; PEREIRA, Adriana Santos
    This article aims to show the importance of accounting for the small rural producer, since the most small producers come from family farming and access to knowledge of management and cost control is scarce. With the growth of agribusiness in Brazil, small producers found a lot of competition from large producers. Rural accounting is being for producers much more than an ally, it helps them with costs, taxes and better strategic plans for the planting and developing your business.
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    A importância do planejamento tributário para pequenos produtores: qual escolha é mais vantajosa, pessoa física ou pessoa jurídica?
    (FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) CASADEI, Amanda Alves; CORREA, Bárbara da Silva; MARTINS, Bruna Karoline da Silva; PAULA, Tais Cristina Gomes; SILVA, Thais Marceli Gazatto; PRADO, José Marcos
    Agribusiness has gained increasing prominence in the Brazilian economy and for this reason has attracted more and more professionals from different areas and provoked a development in the area of ​​management of rural activities. In this way, accounting professionals can contribute in several aspects in this new moment of agribusiness in the country, being that a of the points to be worked on is the tax planning of small producers, which in most choose to continue working as an individual, but depending on the situation, there may be other more advantageous options. Therefore, in this article, Three options are presented that can be chosen by producers, namely: the person physics, the national simple and the presumed profit, in addition to some simulations that were carried out in order to demonstrate the importance of tax planning in the management and in the final result of a small rural producer.
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    A IMPORTÂNCIA DO RECRUTAMENTO E SELEÇÃO DE PESSOAS
    (FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) BRUNO, Gabriela Paulino; LOPES, Grazielle Scarpel; DE PAULA, Isadora Maria; PAES, Letícia Alcantara; MACARIO JUNIOR, Sebastião Carvalho
    O presente artigo busca, através de pesquisa bibliográfica, demonstrar a importância dos processos de recrutamento e seleção de pessoas. O tema foi escolhido pelos integrantes do grupo, por conta do reconhecimento do quão é importante a área de Gestão de Pessoas para o desenvolvimento de todas as organizações. Em seu desenvolvimento está descrito o conceito de recrutamento, o recrutamento interno, recrutamento externo e o recrutamento misto junto com suas respectivas vantagens e desvantagens, o processo de seleção e a seleção por competências. Para a realização deste artigo foram utilizados os autores Chiavenato, Aguiar, Gil, Pontelo e Cruz, entre outros. Esses autores foram escolhidos porque possuem bibliografia de qualidade que são relacionadas ao tema, contribuindo assim para a realização deste.
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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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    LINHAS DE CRÉDITO RURAL
    (FUNDAÇAO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) AGUIAR, Beatriz Lorena de Assis; CUNHA, Caroline Miguel Cortez; GONÇALVES, Giovanna Lima; LONGUINI, João Paulo Gregório; PRADO, José Marcos do
    Rural credit lines are resources intended for small, medium and large rural producers, for funding, investment and commercialization, originating from public (example: BNDES) and private resources (cooperatives, among others). The rural credit manual stipulates the rules for offering credit to producers, this manual is prepared by the Central Bank and all banks and credit unions follow the National Rural Credit System. These lines of credit aim to leverage the production and commercialization of agribusiness, in order to encourage producers, especially producers, to invest in their businesses. The objective of this work is to research the most common and currently used credit lines.
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    MERCADO DE TRABALHO E A TECNOLOGIA
    (FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) SILVA JUNIOR, João Carlos; SEIXAS, João Otavio.; SILVA, Lucas Gesk Mendes.; BARBIERO, , Paula Cristina.
    Over time, there have been several changes in the labor market. Some of these changes occurred due to the globalization of finance, the great oscillation of the job market, the displacement of large companies, the high unemployment rate. Nowadays, temporary or fixed-term jobs, as well as informal work, have been increasingly important in the country's employment growth rate. Because generally these jobs have lower wages, fewer benefits and less security than traditional jobs. Unfortunately, we face a crisis of several social problems due to these changes in the labor market, especially when we have a government that omits its responsibilities towards social benefits.
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    PLANO DE NEGÓCIOS EMPRESARIAL CONSULTORIA & AUDITORIA EMPRESARIAL: – INNOVATION
    (FUNSDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) VALLIM, Max Streicher; FARIA, Luiz F. A.S.; MARTINS, Antonio Carlos Lupeti; FORTES, Antonio D.; SILVA, Marcelo Alexandre C. da; SARTTORI, Bruna de Souza; GIMENEZ, Gabriele; OLIVEIRA, Jéssica Crislaine da Silva; ZOCOLAN, Tifane Cristina Camargo; CARDOSO, Victória Maria da Costa
    The company will be founded, after studies and with the joining of 5 Brazilian partners, the idea was developed based on the corporate business plan, and from it we created the company Innovation of auditing and business consulting. It all started when 5 students recently graduated in Accounting Sciences decided to put into practice the dream of assisting and helping people who needed their help, pooled their savings and decided to open an office for such services, where they will start as a small accounting office , which will gradually improve and develop over the years.
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    PLANO DE NEGÓCIOS EMPRESARIAL: C.R.E.S. ASSESSORIA CONTÁBIL LTDA
    (Centro Universitário da Fundação de Ensino Octávio Bastos, 2019-06-01) VALLIM, Max Streicher; FARIA, Luiz F. A.S.; MARTINS, Antonio Carlos Lupeti; FORTES, Antonio D.; SILVA, Marcelo Alexandre C. da; CUSTÓDIO, Carolaine Cristina; GOMES, Eduarda Martins; BELI, Raquel Bastos
    The C.R.E.S. Assessoria Contábil LTDA, is an office located in São João da Boa Vista - SP, founded on April 1 (Monday) 2019, and aims to enable a high partnership in providing services with small and medium-sized companies, even about an individual. With the aim of transforming your indecisions into decisions, providing updates and solutions in the accounting area. The organization is a limited liability company – with partners Carolaine Cristina Custódio, Eduarda Martins Gomes and Raquel Bastos Beli. Having the same experiences in the field. C.R.E.S. is focused on small and medium-sized entrepreneurs, working in the eastern region of the state of São Paulo and southern Minas Gerais, applying accounting solutions and business management, with an exclusive commitment to development, decisively contributing to competitiveness and productivity using technology .
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    PLANO DE NEGÓCIOS EMPRESARIAL: C.R.E.S. ASSESSORIA CONTÁBIL LTDA
    (FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) VALLIM, Max Streicher; FARIA, Luiz F. A.S.; MARTINS, Antonio Carlos Lupeti; FORTES, Antonio D.; SILVA, Marcelo Alexandre C. da; CUSTÓDIO, Carolaine Cristina; GOMES, Eduarda Martins; BELI, Raquel Bastos
    The C.R.E.S. Assessoria Contábil LTDA, is an office located in São João da Boa Vista - SP, founded on April 1 (Monday) 2019, and aims to enable a high partnership in providing services with small and medium-sized companies, even about an individual. With the aim of transforming your indecisions into decisions, providing updates and solutions in the accounting area. The organization is a limited liability company – with partners Carolaine Cristina Custódio, Eduarda Martins Gomes and Raquel Bastos Beli. Having the same experiences in the field. C.R.E.S. is focused on small and medium-sized entrepreneurs, working in the eastern region of the state of São Paulo and southern Minas Gerais, applying accounting solutions and business management, with an exclusive commitment to development, decisively contributing to competitiveness and productivity using technology .
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    PLANO DE NEGÓCIOS EMPRESARIAL: CCC SOFTWARE LTDA (Contabilidade, consultoria e confiança).
    (FUNDAÇÃO DE ENISNO OCTAVIO BASTOS, 2019-06-01) VALLIM, Max Streicher; FARIA, Luiz F. A.S.; MARTINS, Antonio Carlos Lupeti; FORTES, Antonio D.; SILVA, Marcelo Alexandre C. da; GASPAR, Bruna; ABREU, Diogo de; PAVAN, Karoline; FREITAS, Maria Alice
    Build systems. This is what CCC does best, as it managed to unite the knowledge of consulting teams with the experience of professionals from each sector in which it operates, adding to the most modern technology in Computing. Since 2010 in the software market, always with its own solutions, CCC more than 150,000 systems are in operation with relative ease, simply because he believes that having good products is fundamental, but that the essential thing is to have a great service. The company has always had the philosophy of making high investments in everything what is linked to the best relationship with your team and with your customers, which has been working well in all these years of operation
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    PLANO DE NEGÓCIOS EMPRESARIAL: CCC SOFTWARE LTDA (Contabilidade, consultoria e confiança).
    (FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-06-01) VALLIM, Max Streicher; FARIA, Luiz F. A.S.; MARTINS, Antonio Carlos Lupeti; FORTES, Antonio D.; SILVA, Marcelo Alexandre C. da; GASPAR, Bruna; ABREU, Diogo de; PAVAN, Karoline; FREITAS, Maria Alice
    Build systems. This is what CCC does best, as it managed to unite the knowledge of consulting teams with the experience of professionals from each sector in which it operates, adding to the most modern technology in Computing. Since 2010 in the software market, always with its own solutions, CCC more than 150,000 systems are in operation with relative ease, simply because he believes that having good products is fundamental, but that the essential thing is to have a great service. The company has always had the philosophy of making high investments in everything what is linked to the best relationship with your team and with your customers, which has been working well in all these years of operation