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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CONTABILIDADE GERENCIAL - FERRAMENTA PARA TOMADA DE DECISÃO
(Fundação de Ensino Octávio Bastos, 2018-06-30) STEFANI, Ana Carolina; DOMINGOS, Drieli; VASCONCELLOS, Laís; PIMENTA, Renata
Management Accounting is considered an indispensable information system for business management and is sustained daily by transactions conducted in the company. Accounting is required by law, it is not always considered a management tool. The accountant is the one who demonstrates to the manager that financial accounting can become a management tool, the main purpose is to assist managers in decision making. The numbers of companies that seek a competitive and growing differential are increasing, investing in means that offer strategic information in order to enable the propitious and efficient decision making. The work was developed to demonstrate accounting data and its importance for business management, based on bibliographies on the subject, internet research and content presented in class.
ELABORAÇÃO DO BALANÇO PATRIMONIAL, DRE E DFC ATRAVÉS DE LANÇAMENTOS SIMULADOS A SEREM REALIZADOS COM BASE NAS DEMONSTRAÇÕES DE UMA EMPRESA REAL
(Fundação de Ensino Octávio Bastos, 2018-06-30) Cicconi, Marcelo de Castro Cicconi; Fortes, Antonio D. Fortes; Costa, Rodrigo Simão da Costa; Doval, Danilo Morais Doval; Vallim, Max Streicher Vallim; Pereira, Adriana dos Santos Pereira; Belmonte, Caio Belmonte; Barbosa, Dirceu Donizetti Barbosa; Lima, Josiele Maira de Lima; Paes, Letícia Maria Alcantara Paes
In this project we aimed to prepare Carrefour's balance sheet, DRE and DFC, through the simulated financial statements based on its financial statements. The process of choosing the company studied was carried out by the teachers. The main focus was to find a trading company so students could develop buy and sell launches. Each unit of study had its participation in the project in order to give students a theoretical basis for the development of releases in the practical part of the project.
PROJETO INTERDISCIPLINAR GRUPO
(Fundação de Ensino Octávio Bastos, 2018-06-30) Vallim, Max Streicher Vallim; Ribeiro, Frederico Fargnoli Ribeiro; Marcelino, Leonardo Marcelino; Marcondes, Renata E. de Alencar Marcondes; Palomo, João Fernando Alves Palomo; Marque, Ana Caroline Marque; Carvalho, Antônio Victor de Carvalho; Dia, Bianca Catharina Simões Dia; Carvalho, Gustavo Carvalho; Oliveira, Jéssica Crislaine da Silva Oliveira
O objetivo deste Projeto Interdisciplinar é colocar em prática os assuntos aprendidos no primeiro módulo do curso de Ciências Contábeis. Como disciplinas abordadas neste trabalho foram: Fundamentos de contabilidade, Fundamentos de administração, Fundamentos de economia, Fundamentos de finanças e Fundamentos de direito. Respectivamente, os professores responsáveis por cada disciplina são: Max Streicher Vallim, Frederico Fargnoli Ribeiro, Leonardo Marcelino, Renata E. de Alencar Marcondes e João Fernando Alves Palomo. Para escolher a empresa, nosso grupo entrou em acordo e optou pelo Grupo Carrefour Brasil ou também chamado Atacadão S.A. que trabalha no ramo de Atacado e Varejo. Grande parte das informações utilizadas para realizar esse trabalho, foram retiradas do próprio site oficial do Carrefour e do site da BOVESPA.
PROJEÇÃO DE UMA DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO
(Fundação de Ensino Octávio Bastos, 2018-06-30) Vallim, Max Streicher Vallim; Ribeiro, Frederico Fargnoli Ribeiro; Renata E. de Alencar Marcondes, Renata E. de Alencar Marcondes; João Fernando Alves Palomo, João Fernando Alves Palomo; Gomes, Eduarda Martins Gomes; Beli, Raquel Bastos Beli; Victória Maria da Costa Cardos, Victória Maria da Costa Cardos; Zocola, Tífane Cristina Camargo Zocola
This paper will refer to AmBev, where we will address issues related to accounting fundamentals, economics, finance, administration, and law. AmBev is Latin America's largest brewer by sales and one of the largest brewers in the world. The choice made by the group was based on the interest in deepening knowledge about AmBev and on the transparency of the data provided, thus facilitating access to information.
PROJEÇÃO DE UMA DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO
(Fundação de Ensino Octávio Bastos, 2018-06-30) Vallim, Max StreicherVallim; Ribeiro, Frederico Fargnoli Ribeiro; Marcelino, Leonardo Marcelino; Marcondes, Renata E. de Alencar Marcondes; Palomo, João Fernando AlvesPalomo; Porfírio, Bruna Gabrieli Porfírio; Chagas, Carolaine Cristina Custódio das Chagas; Queiroz, Ivan de Souza Queiroz; Alves, João Marcelo da Silva Alves; Costa, Pamela Ketty da Costa
Natura is a sustainable organization, and its concern with the quality of its products, as well as with its customers, was what caught our attention and led to the process of choosing the group. Another important point to be highlighted is the variety of information contained on the site, as well as the virtual welcome to its consumers. The company develops, manufactures, distributes and markets cosmetics, fragrances and personal care products, with a brand that is among the most recognized in the country's cosmetics market. In addition, it is also present in Argentina, Chile and Peru. The continuous renewal of the product portfolio through investments in innovation, as well as operational efficiency, are aspects that make up its strategy in building image, competitiveness and brand growth.
INADIMPLÊNCIA FISCAL
(Fundação de Ensino Octávio Bastos, 2018-06-30) FERREIRA, Ana Laura; MOREIRA, Debora; COSTA, Joana; FERNANDO, Juliana; BOARO, Miriane
This article aims to demonstrate a case study on industries that practice tax evasion, which when audited are discovered by professionals. In developing we will address issues related to the reasons that lead industries to practice this act; what are the consequences they suffer from being discovered and also the consequences for the Government. The research was done through bibliographic sources, where we could collect data seeking the justification of tax evasion. There are several reasons that lead companies to evade and can cause legal losses
DESENVOLVIMENTO DE UM PLANO DE GESTÃO DE PASSIVOS TRABALHISTAS
(Fundação de Ensino Octávio Bastos, 2018-06-30) Marcondes, Renata E. de Alencar Marcondes; Siqueira, Marcelo Ferreira Siqueira; Faria, Luiz Francisco A. S. de Faria.; Batista, Dirceu F. Batista; Santos, Mariângela M. Santos; Vidal, Bruna Andreatto Vidal; Alves, Gabriel Sardinha Alves; Pafum, Rebecca da Silva Pafum; Oliveira, Rony Cezar de Oliveira
This project aims to analyze the Labor Liabilities within the organization MJ Serviços Eléctricos - Eletricos e Eletronics LTDA, where we will also explore its statistical and quantitative data, and propose a solution for the company according to its working capital. The company chosen was MJ Serviços Eléctricos - Eletricos e Eletrônica LTDA, located in the city of Goiânia-GO.
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.
PROJETO INTERDISCIPLINAR
(Fundação de Ensino Octávio Bastos, 2018-06-30) Vallim, Max Streicher Vallim; Ribeiro, Frederico Fargnoli Ribeiro; Marcelino, Leonardo Marcelino; Marcondes, Renata E. de Alencar Marcondes; Palomo, João Fernando Alves Palomo; Ligabó, Felipe Antônio Ligabó; Franchiosi, Joao Marcos Varago Franchiosi; Santos, Jozilan de Melo Santos; Almeida, Maycon Donizete de Almeida; Lima, Ramon Cacholi Lima
his project is about the company LOJAS RENNER S / A, and its main objective is to bring important information and analysis, developed from the knowledge obtained through the disciplines seen in the classroom, and from research conducted about the company, in order to build a work with useful information to understand how it is organized, for example: the form of administration, the form of taxation, the summaries of the data contained in its financial statements and the analyzes of its labor market. The focus of this work was to discriminate the organizational structure of the company, and to show its balance sheet and most importantly, to project a statement of income (DRE), which consists of projecting the company's financial framework annually.
REFORMA TRABALHISTA: IMPACTOS CAUSADOS NA VIDA DOS TRABALHADORES
(Fundação de Ensino Octávio Bastos, 2018-06-30) FIGUEIREDO, Karina de Assis; GUIMARÃES, Aline da Silva; PEREIRA, Ana Carla; RIBEIRO, Ester Dias; TEREZA, Fabiola Donizete
The theme Labor Reform, divided opinions before being voted and sanctioned, this document presents the changes occurred in the legislation and the reflexes caused on employees and employers. To conduct this study, research was conducted with nine questions addressing 25 people from various areas, where they could express their views on some of the reformed laws. We can see that some modifications proposed greater freedom between the parties as an example the mutual agreement as a form of contractual termination and the possibility of splitting vacations in up to three periods but other changes raise questions by unions as an example of the non-mandatory discount of union dues . We conclude that the majority of the interviewed population does not feel benefited by the changes dividing opinions between positive and negative points and that doubts still remain if they were really for the betterment of the legislation.
PROJETO INTERDISCIPLINAR PROJEÇÃO DE UMA DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO
(Fundação de Ensino Octávio Bastos, 2018-06-30) Vallim, Max Streicher Vallim; Ribeiro, Frederico Fargnoli Ribeiro; Marcelino, Leonardo Marcelino; Marcondes, Renata E. de Alencar Marcondes; Palomo, João Fernando Alves Palomo; Fernandes, Andrea Cristina Fernandes; Dezena, Bianca Teixeira Dezena; Marchi, Fernanda Karen Curti de Marchi; Zanatta, Gabrieli Zanatta; Massoni, João Pedro Biazoto Massoni
As objective of the project, we have the analysis of information and results. Bringing together all the subjects studied in the semester (Administration, Accounting, Law, Finance and Economics) in the search for accurate results, assumptions and forward thinking. The choice of company was made by visits to the Bovespa site, which shows a company of great value. Being the company chosen by the group, Arezzo Industria e Comercio S / A.
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.
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.
PROJEÇÃO DE UMA DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO
(Fundação de Ensino Octávio Bastos, 2018-06-30) Vallim, Max Streicher Vallim; Ribeiro, Frederico Fargnoli Ribeiro; Marcelino, Leonardo Marcelino; Marcondes, Renata E. de Alencar Marcondes; Palomo, João Fernando Alves Palomo; Prado, Adriel Pereira do Prado; Lobo, Gabriel Vitor Lobo; Cippollin, Matheus Figueiredo Cippollin; Golçalves, Raul Silvério Golçalves
Our group aims to apply our didactic knowledge learned in the classes of Law, Administration, Accounting, Economy and Finance, based on information provided by Bovespa, Lojas Americanas, the company for which our group selected, and intends to make the statements. about her. There was no disagreement on the choice of company, as all members had the objective of choosing a large company on the national scene, and Lojas Americanas met our expectations. All of the units studied were instrumental in our work taking shape, linking one content to another, and successfully completing our work. In the law unit, together with Professor João Fernando Alves Palomo, we put into practice the studies made on the types of company linking to the type in which Lojas Americanas are part, we also study the forms of taxation applied and what is implied in the institution chosen.
PROJEÇÃO DE UMA DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO
(Fundação de Ensino Octávio Bastos, 2018-06-30) Vallim, Max Streicher Vallim; Ribeiro, Frederico Fargnoli Ribeiro; Marcelino, Leonardo Marcelino; Marcondes, Renata E. de Alencar Marcondes; Palomo, João Fernando Alves Palomo; Prado, Adriel Pereira do Prado; Lobo, Gabriel Vitor Lobo; Cippollini, Matheus Figueiredo Cippollini; Golçalves, Raul Silvério Golçalves
Our group aims to apply our didactic knowledge learned in the classes of Law, Administration, Accounting, Economy and Finance, based on information provided by Bovespa, Lojas Americanas, the company for which our group selected, and intends to make the statements. about her. There was no disagreement on the choice of company, as all members had the objective of choosing a large company on the national scene, and Lojas Americanas met our expectations. All of the units studied were instrumental in our work taking shape, linking one content to another, and successfully completing our work.
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.
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.
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.
LEGISLAÇÃO TRIBUTÁRIA: ICMS ESTADO DE SÃO PAULO
(Fundação de Ensino Octávio Bastos, 2018-06-30) BARBOSA, Kathelyn; OLIVEIRA, Silas; LOPES, Thales; PEIXOTO, Thiago; PRADO, José
This article aims to report and point out the costs of the French bread trade. Many taxes are levied in this area and this greatly affects the end product for the population's consumption. We intend to show how much the bread will cost the producer and the consumer who ends up having a higher cost. The rate analyzed is the ICMS, a non-cumulative tax, offsetting the amount owed for each operation that increases the cost of the product and helps in defining the final price. In the state of Sao Paulo this tax is not higher compared to other states as we can analyze when comparing prices. The population is often unaware of the costs and often blames the supplier for the high value of the goods. Most of the time the ICMS comes in the price of the product with percentage corresponds to 18%, but for food the value is a little lower, it is only 7%. It is very important to issue the invoice for this service to be regularized and supervised. An essential product for the population like French bread cannot be left out, as this tax is one of the largest sources of financial resources in all states as well as in the state of São Paulo.
PROJEÇÃO DE UMA DEMONSTRAÇÃO DO RESULTADO DO EXERCÍCIO
(Fundação de Ensino Octávio Bastos, 2018-06-30) Vallim, Max StreicherVallim; Ribeiro, Frederico Fargnoli Ribeiro; Marcelino, Leonardo Marcelino; Marcondes, Renata E. de Alencar Marcondes; Palomo, João Fernando AlvesPalomo; Porfírio, Bruna Gabrieli Porfírio; Chagas, Carolaine Cristina Custódio das Chagas; Queiroz, Ivan de Souza Queiroz; Alves, João Marcelo da Silva Alves; Costa, Pamela Ketty da Costa
Natura is a sustainable organization, and its concern with the quality of its products, as well as with its customers, was what caught our attention and led to the process of choosing the group. Another important point to be highlighted is the variety of information contained on the site, as well as the virtual welcome to its consumers.