Ciências Contábeis 2019.2

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Author: search.filters.author.PANCINE, Luiz FernandoSubject: search.filters.subject.CIENCIAS SOCIAIS APLICADAS

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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: 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: 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.