Ciências Contábeis 2023.1

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BRAINSTORMING EMPRESARIAL HIGIFAST COMÉRCIO E DISTRIBUIÇÃO LTDA
(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-01) CARIOCA, José Marcio; SIQUEIRA, Marcelo Ferreira; FORTES, Antonio Donizeti; COSTA, Rodrigo Simão da; MATOS, Ana Carolina Maldonado; PIRES, Cauã Carli; PINTO, Cayo Vinícius Caba Dias; FRANCIOLI, Felipe Terra; TEIXEIRA, Rafael Nogueira; GOMES, Vicente Matheus Cheque Ferreira
The organizational world has been increasingly dynamic and competitive, so that the professionals inserted there are endowed with dominant characteristics and attitudes of leadership and self-management, so that your object of work has an effective result and that add value to the company. Given this, UNIFEOB, through its pedagogical project instituted by the training professional and for life, determines the execution of a half-yearly project so that it is applied the knowledge taught in each study unit, so that it is possible to apply, in a practical way, such themes in a real situation. With this motto, the consolidation process of the company HIGIFAST took place, a distributor of hygiene, cleaning, perfumery and hospital material products that refines its revenues and profits under the Real Profit regime, consolidated by five partners in the Industrial District from the municipality of São João da Boa Vista. In addition to the presentation of the company and all matters related to the end object of the itself, all the steps to consolidate the organization were listed, from the planning through a business model based on Strategic Management, as well as its formal constitution by means of a social contract duly registered with the Board Commercial of the State of São Paulo. In addition, budget and tax planning was carried out based on projections for the purchase and sale of goods, in addition to operating expenses arising from as a way to analyze the financial sustainability of the company and thus achieve predict its progress and how it would be governed during the year.
MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR ASSOCIAÇÃO VIVENDO O ALTRUÍSMO (ONG VOA)
(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-20) MONTANHEIRO, Paulo César; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; FORTES, Antonio Donizeti; MATOS, Ana Carolina Maldonado; PEREIRA, Carolyne Tesche; BERTASSOLLI, Henry Gabriel; SANTOS, Maira de Cássia Paixão dos; OLIVA, Nicole Boaventura; LOPES, Ronaldo Fabiano
NGOs are non-governmental organizations, they are groups that defend and help social causes, created without financial aid and not aiming for profit. semester, we will deepen in the concept of internal controls of the organization. classes presented, we will analyze the entity, finding out how its resources are obtained, where they will be applied and what their purposes are. In Accounting Auditing, the strengths and weaknesses of the controls will be highlighted of the entity and possible specific recommendations aimed at improving them, using the questionnaire available in the classroom. In the entity's people management processes and labor routines, the labor procedures from the hiring of volunteers and what the processes are like labor interns after hiring. And the payroll simulation will be done, containing the values of provisions for salaries, vacations and Christmas bonus, with INSS charges, IRPF and FGTS. After this process, an analysis of these labor processes will be carried out, in order to to bring better conditions for a future.
MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR IRMANDADE DA SANTA CASA DE MISERICÓRDIA DE TAMBAÚ
(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-01) MONTANHEIRO, Paulo César; PANCINE, Luiz Fernando; DOVAL, . Danilo Morais; FORTES, Antonio Donizeti; MATOS, Ana Carolina Maldonado; PRADO, Alice Ferracini; SOUZA, Ana Luiza de; ACOSTA, Lucas Roberto Martins; SOQUETI, Rafaela
The present Business Consulting Project of the Audit and Expertise Module of the course in Accounting - which has the title “Measures of value for companies in the Third Sector” - aims, in general, to analyze the measures of value for a company in the Third Sector, which includes NGOs (Non-Governmental Organizations), funds community groups, foundations, charities, among other institutions. And through such analysis, some issues will be detailed, such as cash flow, internal control, construction of an accounting report and issues related to payroll. The company chosen for the study is the Irmandade da Santa Casa de Misericórdia de Tambaú, a philanthropic entity that provides hospital medical services, headquartered in the city of Tambaú/SP. It is from her that all the data and information necessary to carry out the analyzes and subsequent conclusions, thus making it possible to put into practice and develop all the knowledge acquired in the classroom during the semester. For this, each subject studied in the current module of Auditing and Accounting Expertise played a key role: Through the subject taught by Professor Paulo César Montanheiro - Audit Accounting - it is possible to see the analyzed company's accounting as a system of information, carrying out an analysis and study of the internal control structure of the same, always putting skeptical thinking into play. With this, it is better understood the operation of the simplest and most fundamental processes carried out in the organization, such as buy, sell and produce goods and services.
MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR UNIFEOB
(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-01) MONTANHEIRO, Paulo César; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; FORTES, Antonio Donizeti; MATOS, Ana Carolina Maldonado; MOREIRA, Brenda Venâncio; CIRINO, José Rafael Ramos; PAULA, Larissa Vitória de; CASSIANO, Luis Guilherme; PETRECA, Maria Eduarda; SERRANO, Tatiane
The third sector can be defined as a universe formed by several types of entities, whether associations, unions, foundations, voluntary organizations, among others, and all of them play an important role in the development of societies, a role that gains prominence in the social, political and economic sectors, mainly in underdeveloped Western countries (Anheier & Siebel, 1990). The objective of this work is to highlight the beneficial aspects in relation to companies in the third sector, based on auditing and accounting expertise. Third sector companies have the purpose of serving the general population. The organization chosen for the conducting this study, was the teaching institution UNIFEOB, which plays a role of great social notoriety, benefiting São João da Boa Vista and region. In view of the title: “Measures of value for Third Sector companies”, the work presents the purpose of carrying out an analysis of the data collected from an educational institution Octávio Bastos, checking how internal control is carried out, its cash flow, survey of best labor practices to comply with legislation and construction an accounting report about your payroll-related information. For development, the knowledge acquired in the four subjects taught throughout the first half of 2023, namely: 1- Evaluation of companies, which will guide the dissertations about the fair market value, that is, the one that represents, in a balanced way, the economic potential of a certain company. two- Accounting Audit, which will serve to measure the adequacy and reliability of records and of the financial statements, given that some of the financial statements are synthetic and do not always clarify the analytical composition of the heritage and its variations, balance sheet analysis allows you to decompose, compare and interpret financial statements. 3- People Management and Labor Routines, which will bring as a basis, the knowledge and survey of the entity's labor practices. And 4- Accounting Expertise and Arbitration, which aims to study the facts or objects of litigation or processes based on evaluations technical standards
PROJETO DE CONSULTORIA EMPRESARIAL MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR UNIFEOB
(FUNDAÇAO DE ENSINO OCTAVIO BASTOS, 2023-06-01) MONTANHEIRO, Paulo César; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; FORTES, Antonio Donizeti; MATOS, Ana Carolina Maldonado; MIOLLI, Anna Carolina da Silva; MENEGATTI, Henrique Palmiro; GONZALES, Maria Elizabeth; MORAIS, Mariane de Paula
This present project has the purpose of carrying out an analysis of the data collected from a specific company, with its collaboration in providing this data, verifying several points, such as the internal control method, its cash flow, current practices labor, information related to the payroll, accounting statements, among others. When carrying out the detailed analysis and raising all the points of importance, it will be developed a proposal that implements the following management acts: best practices labor to comply with legislation, construction of an accounting report (non-professional), assessments of employee payroll-related information to checking of its effectiveness, according to legal knowledge, audit on internal control, accounting expertise, among others. For the purposes of developing this work, theoretical information will be used taught during the period in which the present Audit and Expertise module is being passed, from the Accounting Sciences course, under the guidance of each professor in their respective unit of study, which are: “Accounting Audit” with professor Paulo César Montanheiro, who highlights the importance of analyzing internal controls. Applying forms to verify how is the internal control of the organization, "Avaliação de Empresas" taught by Luiz Fernando Pancine, who assesses cash value and cash flow measures, management based on in value, business performance measures, market value measures; "Management of People and Labor Routines” by professor Danilo Morais Doval, instructing about the theories of labor practices in accordance with the legislation and their impact on the company and routine occupational; “Accounting Expertise and Arbitrage” taught by Antonio Donizeti Fortes in which extrajudicial expertise issues will be addressed and recalculation of payroll values payment taking into account certain assumptions about the company being evaluated.