Ciências Contábeis 1º Semestre 2018

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Projetos Integrados da Escola de Negócios Presencial realizados pelos estudantes em cada módulo.

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Projetos Integrados da Escola de Negócios Presencial realizados pelos estudantes em cada módulo.

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    O CENÁRIO ECONÔMICO E A TRIBUTAÇÃO DA GASOLINA
    (Fundação de Ensino Octávio Bastos, 2018-06-30) COSTA, Daniela Carla Hristov da; FIRMINO, Julia Gabriela Vasconcellos; PAINA, Bruna Gracieli Ferraz; SILVA, Flávia Aparecida; SOUZA, Aline Gonçalves de; VALLIM, Max Streicher
    We propose in this article a study about the economic scenario and the taxation of gasoline during the first quarter of 2018, in order to identify the causes that contribute to the value of this fuel being too costly for the final consumer. We used the qualitative and quantitative research methodology, because we started from data collection so that we could be based on the wording of the causes that influence the price of gasoline, allied to a theoretical research of the introductory terms found in the development of this article. Through the development of this article we approached the taxation of gasoline, the behavior of the national minimum wage, the increases in gasoline compared to the inflation of the period and the exportation of gasoline to Bolivia, which led us to consider the need for a tax reform. , decreased consumer purchasing power and economic advantages for Sanjoan people over fuel use and consumption.
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    CONTABILIDADE DE CUSTOS COMO UMA FERRAMENTA COMPETITIVA E DE SUSTENTABILIDADE
    (Fundação de Ensino Octávio Bastos, 2018-06-30) DA SILVA JUNIOR, GILBERTO CUSTÓDIO; SOUZA, GUILHERME DE; CORRÊA, GUSTAVO DIAS; BARBOZA, JÉSSICA; CAPATI, MIGUEL SIMÕES; VALLIM, MAX STREICHER
    Cost accounting has evolved significantly since the industrial revolution to the present day, trying to achieve the best results for the improvement of economic and financial relations, since cost control is one of the essential factors for decision making. The value of the product or service to be charged needs a scientific basis to be marketed. Therefore, the article will present the theoretical concepts and the basic elements for sales price formation, using contribution and costing methods, fulfilling the necessary conditions to reach the main objective of companies, which is the advantage over competition and obtaining profit, but always aiming at sustainability.
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    AUDITORIA DIGITAL – UMA FORMA DE MINIMIZAR AUTUAÇÕES NO CONTEXTO TRIBUTÁRIO
    (Fundação de Ensino Octávio Bastos, 2018-06-30) SILVA, Gabriel José da; CONTINI, Mariane Aprígio; COSTA, Marina Alves da.; VIZIOLI, Marina Sachetto; TOLEDO, Vanessa de Souza.
    The Federative Republic is composed of four powers, namely: Union, States, Federal District and Municipalities in which each regulates how they want to collect their taxes. Business corporations have many ancillary obligations to be declared to these federative powers. Much of the information declared and delivered by companies may be contained in other obligations and often they do not pay attention to these details which may have the same information but with different values. The IRS can act with fines and penalties. The purpose of this paper is to portray the statements that corporations are required to declare, to highlight the risks that companies are exposed to by misreporting, and to report information and solutions that can be found in more than one statement.
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    CONTABILIDADE GERENCIAL COM FOCO O PROCESSO DECISÓRIO E AGREGAÇÃO DE VALOR
    (Fundação de Ensino Octávio Bastos, 2018-06-30) PIMENTEL, Abner Felipe M; LOPES, Gabriel de Souza; CALEGARI, Gabriele Garretti
    Accounting arose from the need of man to record and ascertain the variations that occurred in his equity, so we realized that initially the main purpose of accounting was just to record the events that would affect the equity, not explicitly taking into account what these records would show opportunities. or threats that could possibly lead to the continuity or discontinuity of any kind of enterprise. With the emergence of the Industrial Revolution, where the emergence of new technologies helped the mass production of products, the role of accounting shifts focus from just recording events to reporting through them that enable management that seeks continuity. and as a consequence the generation of wealth both for the society in which it is inserted and for its shareholders, partners. Accounting Analysis is nothing more than a technique whose purpose is to extract data from the financial statements and turn it into useful information for good decision making within the company, which is always focused on creating value for customers, suppliers. of raw material / financial resources, employees, partners or shareholders, thereby ensuring the development and longevity of the company.
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    PERÍCIA CONTÁBIL E SEUS PROCEDIMENTOS
    (Fundação de Ensino Octávio Bastos, 2019-06-30) FAUSTINO, Daniele Cristina; SILVA PINTO, Janaina da; RANZANI, Liandra Marinho; SCARAMUSSA, Matheus Bartolomeu; SILVA, Milena Aparecida da
    The purpose of this article is to present information about accounting expertise. Accounting expertise is a very important tool for demonstrating, verifying, proving situations and arriving at true results in order to assist the judge in his decision. The various types of expertise were studied and the relevant aspects of each one. It was also seen the importance of planning the expertise and other key steps for its accomplishment, as well as some factors that the expert should be aware of, as they may prevent him from performing the expertise. For these studies, bibliographic searches were performed on the concept of expertise, its norms, modalities, report and on the expert; so that we, accounting students, can know this area and even in the future, follow this career
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    ANÁLISE DA DEMONSTRAÇÃO DO FLUXO DE CAIXA CONFORME CPC 03
    (Fundação de Ensino Octávio Bastos, 2018-06-30) BARBORATI, Monique Muriele; FIGUEIREDO, Felipe Vilela; MARIANO, Evandro Lucas Reis; VALLIM, Max Streicher
    In this article, we will look at one of the most relevant financial statements, the Cash Flow Statement (DFC), and see how it contributes to entities reporting results in a timely and sound manner. In this statement we use the cash basis, ie the records are made at the exact moment of entry and exit of the entity's cash. The objective of the DFC is, in a given period, to highlight variations in the available. The CFD concept, examples and, at the end, a conclusion based on what was presented will be presented.
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    APLICAÇÃO DA CONTABILIDADE DE CUSTOS EM PEQUENAS EMPRESAS.
    (Fundação de Ensino Octávio Bastos, 2018-06-30) CABREIRA, Caroline Cons; REIS, Daniel; BERNARDES, Josilaine; FELISBERTO, Josiline; BORGES, Mariane
    Cost Accounting is the branch of accounting that studies, calculates and assists the cost of the product, is responsible for all planning where will be determined the present and future operations of the company, as well as the market analysis for the pricing of the products that will be sold. It will also make the entire process budget for these products and their production line, such as raw materials, and ancillary labor to determine their value. This scientific article will have as a bibliographical review of the cost accounting for small companies, we will approach the cost calculation, inventory calculation methodology, product elaboration process, and pricing. Our goal is to address cost accounting concepts and compare with small businesses and the Brazilian Accounting Standards.
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    DEMONSTRAÇÕES CONTÁBEIS: ESTRUTURAS E APLICAÇÕES
    (Fundação de Ensino Octávio Bastos, 2018-06-30) ROQUE, Lucas Barbosa; MÁXIMO, Míriam de Oliveira; PEDRO, Natache Marina
    The present study emphasizes the importance of financial statement analysis for the rise and financial health of an organization. The main objective of this study is from the perspective of knowledge about the analysis of financial statements, relating these accounting tools with organizational factors. From the analysis and presentation of the financial statements it becomes possible to highlight and confront information and equity elements of an organization, thus showing aspects related to the economic and equity reality of the company, factors that makes it perfect more strategic actions of the company to possible decision-making by providing enlightening data to their users about their current situation.
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    CONTABILIDADE GERENCIAL: Um estudo de caso acerca dos benefícios da utilização dos pontos de equilíbrio contábil, econômico e financeiro.
    (Fundação de Ensino Octávio Bastos, 2018-06-30) SILVERIO FERREIRA, Carla Gabriela; SILVA, Daniela DA COSTA OLIVEIRA; OLIVEIRA, Dener Sacardo; SABINO RIQUENA, Emerson; RODRIGUES DE CARVALHO, Julia Cristina; STREICHER VALLIM, Max
    This paper deals with the accounting, economic and financial balance points. We present a bibliographic study, conceptualizing these important management tools from the point of view of different authors. This bibliographic study provided support for the case study presented below, which analyzed the accounting, economic and financial balance points in the four quarters of 2017 of RD-Gente, Saúde e Wellness, a leading company in pharmaceutical retail and According to the objective of this study, we compared the results of the breakeven points obtained with the company's revenues, where we observed a very lean cost and expense structure. This structure was responsible for the low oscillation of breakeven points despite the significant increase in revenues, especially in the second. quarter compared to the first.
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    CONTABILIDADE DE CUSTOS, CLASSIFICAÇÃO E APURAÇÃO DOS CUSTOS
    (Fundação de Ensino Octávio Bastos, 2018-06-30) DA SILVA, Bruno Lanzolla; PERANDRÉ, , David Guilherme; PALERMO, Felipe Rafael; DIAN, Rafael Mapelli; LIMA, Vitor de
    This article discusses the concept of costs and expenses, how cost accounting emerged and how important this branch of accounting is today. It was then presented how to differentiate these expenses, which can be transformed into investments, costs, expenses, losses and disbursements, and what are the two ways to classify these costs, which can be fixed and variable costs, and identify if these costs are direct. or indirect. What are the costing methods that can be applied, namely, absorption costing, variable costing, ABC costing and RKW costing. Then the issue to be addressed is how indirect cost can be apportioned fairly, because if costs are unfairly apportioned, the final price of the product can be critically affected, thus bringing the company's market loss. . And how the indirect cost is fixed or variable influences the choice of apportionment method. And considering all these aspects, we come to the part of calculating the costs that will be transformed into finished products inventory. Keywords: Costs; Expenses; Costing; Apportionment; Inventory measurement.
Direito autoral ou direito de autor é um conjunto de prerrogativas conferidas por lei à pessoa física ou jurídica criadora da obra intelectual, para que ela possa usufruir de quaisquer benefícios morais e patrimoniais resultantes da exploração de suas criações. É derivado dos direitos individuais e situa-se como um elemento híbrido, especial e autônomo dentro do direito civil.