Ciências Contábeis 2019.2

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Author: search.filters.author.CICCONI, Marcelo de Castro

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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 :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: 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: 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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    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 :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.