Ciências Contábeis 2023.1
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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; 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 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 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 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.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; JUSTINO, Kaua Enrique Oliveira; ROQUE, Matheus do Amaral; SILVA, Pedro Paulo Felisberto da; SILVA, Rodrigo César da; TONHAO, Vinícius Fenólio; FERREIRA, Wender ZampalinIn the proposed extension project for the Audit and Expertise module, we have challenge to analyze the measures of value for a Third Sector company, and this study will be put into practice with the verification and analysis of how internal control is carried out and the organization's cash flow, in addition to surveying the best practices labor laws to comply with current legislation and conclude with the preparation of a accounting expert report on information related to payroll. But, after all, what are Third Sector companies? The Third Sector is made up of public and private non-profit organizations profitable, whose main objective is to generate a positive impact on society, based on actions and activities aimed at reducing social inequalities. As main examples of companies in this sector, we can mention: Foundations, Beneficent Entities, Funds Community, Non-Profit Entities, Institutes and Non-Governmental Organizations (NGOs). In view of the knowledge presented in the paragraph above, for the realization of the project, we chose the University Center of the Octávio Bastos Teaching Foundation (UNIFEOB). In this way, with the company defined and based on the contents taught by the professors throughout the semester, we sought better methods and tools to develop a excellent project, aligning theoretical knowledge with practical application. Finally, at the end From this module, we hope to achieve all the objectives proposed at the beginning.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 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 PaulaThis 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.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(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.