Ciências Contábeis 2023.1
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Item BRAINSTORMING EMPRESA A KABANA DA PIRARARA(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-01) SIQUEIRA, Marcelo Ferreira; CARIOCA, José Marcio; FORTES, Antonio Donizeti; COSTA, Rodrigo Simão da; MATOS, Ana Carolina Maldonado; SILVA, Andreza Pacheco da; GONÇALVES, Dalton Martins; SILVA, Jessica Marinho da; VASCONCELOS, Leandro Oliveira de; MALEK, Lucas Barbosa; PAGANINI, VictorIn a meeting between the group, it was decided to set up a fishing for-profit activities. It will consist of: a typical food restaurant from region; a ballroom for events such as weddings, birthdays and the like; it's two fishing modalities, being them, one for fishing and consumption, and the other for sport fishing, where the fisherman can release the fish back into the tank or take it back for a higher price compared to the other tank. The fishing grounds will have four tanks dedicated to fish farming. The first will be intended exclusively for the spawning and growth of fingerlings. The second will be for sport fishing modality with several larger species. The third, more focused for leisure, with recreational activities, including a pedal boat, a bubble that runs all the way tank, a zip line, etc. The fourth tank will be used exclusively for tilapia fishing, because, as shows the following survey, the species has always been the main target of consumption among customers.Item BRAINSTORMING EMPRESARIAL Dália Essence LTDA(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-01) CARIOCA, José Marcio; SIQUEIRA, Marcelo Ferreira; FORTES, Antônio Donizeti; COSTA, Rodrigo Simão da; MATOS, Ana Carolina Maldonado; BARBOSA, Kamilli Eduarda Ribeiro; COSTA, Karina; CAVALCANTE, Larissa da Luz Cavalcante; FERRAZ, Larissa Helena Mora; GARCIA, Maria Carolina SilvaThe University Center of the Octávio Bastos Teaching Foundation develops a project pedagogy based on the pillars of technical, professional and life training, in this way, preparing students to deal with any situation imposed on them during the exercise corporate. The Extension Project in this module aims to develop a company, in which students use the subjects learned for their development. To this end, it will be structured, through the Strategic Tax Management unit, led by Prof. Antônio Donizeti Fortes, in which the following topics will be addressed: Brazilian Tax System, Tax Regimes, Simples Nacional, MEI and aspects that can generate Tax Economy, which will help students in the tax field. Likewise, the study unit on Company Formation in Brazil, directed by Dr. Marcelo Siqueira Ferreira, discusses the necessary constitutions to create a company, in the which addresses the Articles of Association, Articles of Incorporation and Constitution, in addition to the assistance of the Civil Code. Therefore, it will be of extreme importance in the creation of the company, within the applicable standards. In addition, the Strategy Administration and Compliance study unit, governed by the master José Marcio Carioca, deals with the appropriate business models for each type of company, structuring the entrepreneur's mindset so that he has the skills and strategies needed to stand out in the market.Item BRAINSTORMING EMPRESARIAL ESPAÇO LA BELLE(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-01) CARIOCA, José Marcio Carioca; SIQUEIRA, Marcelo Ferreira; FORTES, . Antonio Donizeti; COSTA, Rodrigo Simão da; MATOS, Ana Carolina Maldonado; BONVICINE, Ana Vitória de Carvalho; SAVELLA, Bruna; SANTOS, Hyasmyn de Souza; SANTOS, Leticia; RIGOLI, Mariellen; SILVA, Rafaela Barbon daThe project to be developed aims to present a viable proposal for a new venture. With the application of Brainstorming, which becomes a tool, which through sharing ideas, aims to solve a problem or generate creativity insights. In the current scenario of constant technological evolution, the creation of the becomes an influence in society. Based on these considerations, the aim is to answer following question: How to build a viable company with great profitability? The relevance of this research directly contributes to the development of a new venture that fills the gaps identified in the market. considering the subject, feasibility studies will be carried out in order to understand the needs of customers. A plan will be made for the venture to achieve success in the market. Throughout the work the following topics will be addressed: Strategic management and Compliance, Constitutions of companies in Brazil, Tax Management and Budget Management, which are fundamental aspects for the success of the new undertaking. will be analyzed relevant information, such as reflections on the challenges and opportunities that this creation can bring. This work aims to present a proposal based on studies and market analyses. The project seeks to contribute to the development of the community and provide qualified solutions for customersItem BRAINSTORMING EMPRESARIAL GGP Safe Systems(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; TEIXEIRA, Giovana Tavares; ARGATE, Luis Gabriel Francisco; NASCIMENTO, Pedro Henrique de FreitasThe Business Consulting Project has as its main objective the creation of a new company, with the aim of putting into practice the concepts of Compliance, Constitution of Companies, Taxation and Budgets. Thus, each article is related to some themes, bringing the necessary guidelines and planning, as shown below: With the discipline Strategic Administration and Compliance, it uses a vision strategy about the market and its needs, where it is possible to carry out research in search of to identify the best scenario for the company in question, with the help of tools ideas for such research. The following support tools were used as a Matrix Swot, Model Canvas, Design Thinking and BSC. The Constitution of Companies in Brazil, seeks to address basic notions of law business, how to set up a company and its assigned expenses and necessary documentation for constitution of the CNPJ. The Strategic Management of Taxes allows the company to identify opportunities for reduce taxation costs by restoring tax credits and taking advantage of government tax incentives, which exempt companies from paying certain taxes under certain conditions. Discipline also helps to correct errors of interpretation and execution that may arise in the fulfillment of tax obligations and routine procedures. This avoids fiscal contingencies (fines and sanctions), as well as overpayments of taxes with a legal form implementation of tax savings.Item 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 FerreiraThe 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.Item BRAINSTORMING EMPRESARIAL META Contabilidade(FUNDAÇÃO DE WENSINO OCTAVIO DA SILVA BASTOS, 2023-06-01) CARIOCA, José Marcio; SIQUEIRA, Marcelo Ferreira; FORTES, Antonio Donizeti; COSTA, Rodrigo Simão da; MATOS, Ana Carolina Maldonado; CAMARGOS, Andréia Gomes; MATTOS, Isabelle Aparecida de; ADÃO, Nicole Jonas; SILVA, Taynara de OliveiraThe project worked on in this module aims to prepare students for the market through the constitution of the company itself, aiming to acquire a greater knowledge about organizations, for the development of the same we will use the teaching subjects studied during the module, such as Strategic Management and Compliance, Incorporation of Companies in Brazil, Strategic Management of Taxes and Management budget. Regarding the Strategic Management and Compliance module, we will be addressing topics relevant to the new venture such as the use of tools of Strategic Management: SWOT MATRIX, CANVAS MODEL, DESIGN THINKING and BSC. In the part of the module "Constitution of Companies in Brazil", we will be addressing general definitions of the company's activity and definitions of some items such as, for example, company, factors of production and entrepreneur. In Strategic Tax Management, we will provide a brief overview of to the tax scenario of the country. We will address information, advantages and disadvantages of MEI, Simples Nacional, Presumed Profit and Real Profit. Finally, we will comment on what best tax regime for our enterprise, analyzing the business scenario of the Brazil.Item BRAINSTORMING EMPRESARIAL META Contabilidade(FUDAÇÃO 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; CAMARGOS, Andréia Gomes; MATTOS, Isabelle Aparecida de; ADÃO, Nicole Jonas; SILVA, Taynara de OliveiraThe project worked on in this module aims to prepare students for the market through the constitution of the company itself, aiming to acquire a greater knowledge about organizations, for the development of the same we will use the teaching subjects studied during the module, such as Strategic Management and Compliance, Incorporation of Companies in Brazil, Strategic Management of Taxes and Management Budget. Regarding the Strategic Management and Compliance module, we will be addressing topics relevant to the new venture such as the use of tools of Strategic Management: SWOT MATRIX, CANVAS MODEL, DESIGN THINKING and BSC. In the part of the module "Constitution of Companies in Brazil", we will be addressing general definitions of the company's activity and definitions of some items such as, for example, company, factors of production and entrepreneur. In Strategic Tax Management, we will provide a brief overview of to the tax scenario of the country. We will address information, advantages and disadvantages of MEI, Simples Nacional, Presumed Profit and Real Profit. Finally, we will comment on what best tax regime for our enterprise, analyzing the business scenario of the Brazil.Item BRAINSTORMING EMPRESARIAL ONSTORE(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; BENEDUZI, Gabriela Pereira; SOUSA, Stephany Rosa; SILVA, Wesley Passos Macena daThe idea of the project is that there is a ´storm of ideas´ using all the creativity without care too much about probability of achievement. The objective is more focused on the emergence of new businesses than actually doing it, but having the expectation that can come true. Many people can benefit from this project, as they would be able to visualize a business opportunity that can improve their lives, making them entrepreneurs of their own own business.Item BRAINSTORMING EMPRESARIAL POUSADA PARAÍSO(FUNDAÇÃIO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-20) CARIOCA, José Marcio; SIQUEIRA, Marcelo Ferreira; FORTES, Antonio Donizeti; COSTA, . Rodrigo Simão da; MATOS, Ana Carolina Maldonado; CORDEIRO, Bruna Leticia; RABELO, Isadora Maiochi Bueno; SOUSA, Julia Ketlyn Gomes de; IDESTI, Maria Clara da Silva; ALVES, Maria Júlia CristinoPousada Paraíso will be created with the main idea of meeting summer demand and attract tourists in other seasons of the year, bringing comfort and leisure to families, with the intention of bringing appreciation to the city, increasing local tourism and meeting the needs customers at attractive prices. It aims to meet the desires by providing consumers with a unique and complete, has a complete structure for all families, with the idea of offering packages with tourist trips, it will always be looking for sustainability through balance in exploitation of natural resources and preservation of the environment, among the supplies of human needs. The main objective of Pousada Paraíso is to demonstrate how it was applied each article and also show that the company is something attractive and profitable throughout the year. Furthermore, on a personal level, it was extremely important as it demonstrated how to create a company from scratch, and learning step by step to create it and be successful. Strategic Management and Compliance: Assess the company's risks. code of conduct, which in this case would be the policy within the company. Diversity and inclusion, bringing a positive environment. Internal controls, which in this case would be the company's accounting records.Item BRAINSTORMING EMPRESARIAL SD DISTRIBUIDORA(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2023-06-01) CARIOCA, José Marcio; SIQUEIRA, Marcelo Ferreira; FORTES, Antonio Donizeti; COSTA, Rodrigo Simão da; MATOS, Ana Carolina Maldonado; MAIA, Alan Nascimento; GUILHERME, Alexandre Medeiros; ZAMBELLI, Carlos Varise; ELIZEU JUNIOR, Evandro; SILVA, Lucas Felipe daBased on the ideas discussed among the team members, it was decided to open a beverage distribution company that includes alcoholic and non-alcoholic options such as soft drinks and energy drinks. The aim is to generate a discussion on the topic of new companies and entrepreneurship, based on concepts learned in Accounting Strategic Management, such as strategic management, starting a business, tax management and budget. The company, according to the proposal, follows a sustainable posture in favor of the environment environment and the use of recyclable and recyclable materials, reducing the impact environmental. In addition, the company works together to protect animals and life navy by reducing the amount of consumables. The project could benefit many people who might see it as a opportunity to take action and improve their lives. The company aims to promote clean production and protecting the planet through sustainable and conscious management. In addition, the company can explore the possibilities of social networks and digital marketing to publicize your products and services, attract new customers and strengthen the brand on the market.Item MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR(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; MELCHIADWES JUNIOR, Dirceu Ferreira; SOARES, Emily Caroline Silva; MARIANO, Guilherme Ferreira; LINO, Juan Gustavo; MAGALHÃES, Kelvin Augusto da SilvaThrough this work, elaborated during the Audit and Expertise module of the course of Accounting Sciences, we sought to show the different branches of the study of accounting, its functionalities in the business activity and, therefore, the need for its application in the development of strategies in search of better performance. The objective of this work is to carry out the survey and verification of information from the human, financial, accounting and economic relations in order to know the situation of the company and show stakeholders in a technical way how the company is being managed to assist in decision making. Through contents addressed in the classroom, they will be displayed through analysis, conclusions about the current financial situation of the company. Accounting audit: analyzes of the company's internal controls were carried out, by through accounting audit procedures, where it was possible to assess whether internal control provides reasonable assurance of the financial statements. Valuation of companies: through the financial statements, projections that allow the economic analysis of the company, what fair value it would have if sold or how much investors would get back. Management of people and work routines: after data collection, analysis of payroll and relationships before, during and after hiring. To to analyze working conditions and whether the company follows the precepts of current legislation.Item MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2023-06-01) MONTANHEIRO, Paulo César; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; FORTES, Antônio Donizeti; MATOS, Ana Carolina Maldonado; GORKOS, Anna Maria Pastório; PORFIRIO, Caellen de Fátima; ALVES, Jessica Felix; AZARIAS, Mainara Jane Felicio; MORAES, Marivie de SousaThe Business Consulting Project aims at the interaction of students with each other, and also, with real companies. Our main objective is to exchange knowledge and experience of the profession in practice, so that we can develop both personally and as professionally. Our purpose is to apply the theoretical disciplines learned in the classroom, making them practices and executing them within a real company, in this case this company is the Centro University student of the Octávio Bastos Teaching Foundation, or UNIFEOB. By having direct contact with UNIFEOB, a Third Sector institution, we will analyze the data and information collected with the objective of seeking and working with measures that add value, financial and economic, to the company. A study will be carried out on how internal control is carried out within the company, through the Audit discipline. In addition, we will carry out an assessment of the current cash flow and what will be the forecast for the coming years, putting into practice the Business Valuation discipline. We will also raise the best labor practices to comply with legislation, and we prepared an Accounting Expert Report on information related to your payroll, these topics are added to the disciplines of People Management and Labor Routines, together with Expertise and Accounting Arbitration. The purpose will be to find out how the financial and economic health of the company is, as well as as its efficiency with the internal controls. Improvement strategies will be proposed through our external perspective as students and main clients of the Foundation.Item 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 FabianoNGOs 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.Item MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR CASA ESPERANÇA(FUNDAÇÃO DE ENSINIO OCTAVIO DA SILVA BASTSO, 2023-06-01) MONTANHEIRO, Paulo César; PANCINE, Luiz Fernando; DOVAL, Danilo Morais; FORTES, Antonio Donizeti; MATOS, Ana Carolina Maldonado; SILVA, Elias Tiago Lopes da; CARVALHO, João Pedro Silva de; VALLIM, Maria Fernanda Tonon; CUNHA, Maria Luisa Ribeiro da; DIAS, Poliana BarbosaThe business consulting project aims to provide students with theoretical themes to be put into practice, since companies participate in the project bringing objections present in its structure so that students develop their labor market skills. Its development is notable, given that one of the great difficulties of students to enter the labor market is the lack of experience, this means that with the realization of this project, the acquired knowledge can represent benefits for students' curricula and for their ease in their day-to-day work. Being a value measurement project for third sector companies, it will be activities developed with the purpose of carrying out an analysis in the third sector entity, taking into account the verification of Internal Control, Cash Flow, survey of best labor practices to comply with the legislation, the elaboration of a report of Accounting Audit and the construction of an Accounting Report on its related information to the payroll. It is expected that at the end of the development of this project, students will have level of knowledge on the subjects addressed in this module, and these can be encompassed by the spheres of each unit of study addressed in the period, designated: Evaluation of Companies, Management of People and Labor Routines, Expertise and Accounting Arbitrage and Accounting AuditingItem MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR Centro Integrado de Atendimento Diurno ao Idoso (CIADI)(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; ZANOBIO, Ana Julia; ROMÃO, Danielle Cristina; SILVA, Edilene de Cassia; FERREIRA, João Victor Morgado; DELLA TORRE, Pietra LuvisaroThe Business Consulting Project, in the Audit and Expertise module, aims to objective is to gather necessary information and analyze the measures of value for a company in the Third Sector, applying the knowledge acquired in each unit of study, and thus evaluate the company, making it possible to determine ideas for improvements and development in its internal processes. From the knowledge acquired in each unit of study, it becomes possible to check how the company's internal control is managed, the cash flow, carry out survey of best labor practices to comply with legislation and, subsequently, the construction of an accounting report on its information related to the payroll. The project assists in promoting a meticulous analysis of the company, through the information made available by it, taking into account professional standards and technical expertise of accounting experts and auditors, in order to explore internal operations and management, and if based on the results pointed out, seek changes in positioning for the future. From the knowledge acquired in each unit of study, it becomes possible to verify the organization's processes and bring benefits to the company through appointments. The Business Valuation unit will present the ways in which a company can be assessed, the reasons for the assessment, the fees, documents and flows required, thus showing how much the company is worth at the moment and projecting its value in the future. The Accounting Expertise and Arbitration unit, through an expertise, will evaluate, investigate and validate facts in the accounting and financial area, showing if there is a problem, fraud or error.Item MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR FUNDAÇÃO CURIMBABA(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; SIQUEIRA, Júlia Maria; COELHO, Laurielly Cristiny Costa; GOMES, Luana Maria Ferreira; SANTOS, Rafaela Roque dosIn this module, for the Business Consulting Project, the topic will be addressed Auditing and Expertise, whose main objective is to understand whether the company's processes are being developed as expected in its design. Based on the study carried out Using the disciplines present in this module, we, students, aim to analyze a Third Sector company in order to understand how its internal control, cash flow, some daily practices they carry out to meet the legislation, so that we can build an accounting report of the company. Our main objective is to know the accounting of the chosen company, Fundação Curimbaba, better covering the operation of the company, whose purpose is to provide services to society, we will observe the particularities that this type of company has needs, what are their main problems and how their day-to-day routine works. Therefore, in the discipline of Accounting Auditing with Prof. Paulo Montanheiro, we will make an evaluation of the internal control that exists in the organization, through a questionnaire formulated by us, for the understanding of the organizational structure, in order to we know the strengths and weaknesses of its internal control. In Business Valuation, by Prof. Luiz Fernando Pancine, we will do an analysis of company value based on business performance measures, thus using business valuation methods. Our main analysis will be based on the flow of Box. In the matter of People Management and Labor Routines, applied by Prof. Danilo Doval, we will make a brief description of the daily labor practices in the company, if the procedures are within labor standards, and what are the biggest problems faced within this area. Finally, in Expertise and Accounting Arbitration, with Prof. Antonio Fortes, let's go based on the payroll amounts raised, and so, let's review the calculations to preparation of an Extrajudicial Expertise, and we were able to conclude the project with a report Forensic Accounting for a Third Sector company.Item MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR Irmandade da Santa Casa de Misericórdia de Caconde(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; MELCHIADES JUNIOR, Dirceu Ferreira; SOARES, Emily Caroline Silva; MARIANO, Guilherme Ferreira; LINO, Juan Gustavo; MAGALHÃES, Kelvin Augusto da SilvaThrough this work, elaborated during the Audit and Expertise module of the course of Accounting Sciences, we sought to show the different branches of the study of accounting, its functionalities in the business activity and, therefore, the need for its application in the development of strategies in search of better performance. The objective of this work is to carry out the survey and verification of information from the human, financial, accounting and economic relations in order to know the situation of the company and show stakeholders in a technical way how the company is being managed to assist in decision making. Through contents addressed in the classroom, they will be displayed through analysis, conclusions about the current financial situation of the company. Accounting audit: analyzes of the company's internal controls were carried out, by through accounting audit procedures, where it was possible to assess whether internal control provides reasonable assurance of the financial statements. Valuation of companies: through the financial statements, projections that allow the economic analysis of the company, what fair value it would have if sold or how much investors would get back. Management of people and work routines: after data collection, analysis of payroll and relationships before, during and after hiring. To to analyze working conditions and whether the company follows the precepts of current legislation.Item 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, RafaelaThe 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.Item 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, TatianeThe 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 standardsItem 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; SILVA, André Luis da; SCARABELLO, Antonio Carlos da Costa; MELO, Gabriel Henrique de; SANTOS, Lucas Fortine dos; MARIANO, Marcos Eduardo dos Santos; AGUIAR, Renan WillianThe objective of this work is to present a business consulting project for a third sector company, focused on auditing. The company chosen to carry out this project is UNIFEOB, a higher education institution located in the city of São João da Boa Vista, Sao Paulo. The project aims to analyze the business management and structure of the institution of teaching, with the aim of acquiring greater knowledge about the organization and presenting a complete accounting report, containing information mainly related to the payroll payment and giving a "verdict" on the institution. In addition, aspects will be checked such as internal control, cash flow and labor practices to comply with legislation. To carry out this project, it was necessary to carry out a general survey of all company data, from your monthly billing to your obligations with the tax authorities. They were questions were asked to the legal representative of the company, in order to assist in understanding the fiscal and financial issues, addressing all the concepts necessary for carrying out a good audit. One of the main challenges of this project was dealing with the particularities of the third sector, which has different rules and obligations in relation to private companies. so it was need to carry out in-depth research on the specific legislation governing this sector and seek to understand the particularities of the company in question. Another challenge faced was dealing with the complexity of the company's financial data. teaching institution, which involve a large amount of information and moves. It was necessary to develop an efficient method for analyzing these data, to ensure the accuracy of the final accounting report. Business consulting is an important tool for the development sustainable society. When analyzing the management and finances of a company, it is possible to identify problems and propose solutions that help to improve its efficiency and performance. In the specific case of UNIFEOB, the consultancy project made it possible to identify points that can be improved in its business management, aiming at greater efficiency and effectiveness. Finally, we emphasize that business consulting is an excellent opportunity to students to put into practice all the theoretical knowledge acquired in the classroom, in addition to to develop skills such as teamwork, critical analysis and decision-making.