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Sistema de controle interno na administração pública: o caso da Prefeitura Municipal de Nova Esperança do Sul
(Universidade Federal de Santa Maria, 2015-12-10)
This study aims to demonstrate the internal control system functioning, in the city of Nova Esperança do Sul - RS, in compliance with the current legislation. To achieve this purpose it was used a qualitative, descriptive ...
Análise econômico-financeira dos efeitos da desoneração de encargos sociais incidentes sobre a folha de pagamento
(Universidade Federal de Santa Maria, 2015-11-24)
This study examined the effects of exemption of social charges on the payroll of a company in
the public transport sector passengers, located in the central-west region of Brazil, during the
triennium 2012-2014. Law ...
Fatores determinantes na terceirização dos serviços contábeis, vantagens e desvantagens
(Universidade Federal de Santa Maria, 2015-11-26)
Outsourcing in general, it has been studied for some time, but studies on this topic in the accounting area are lower, especially about the factors that lead managers to opt for outsourcing of accounting services. In this ...
Aderência dos laudos e pareceres periciais contábeis às normas técnicas do CFC, NBC TP 01 e NBC PP 01
(Universidade Federal de Santa Maria, 2015-11-24)
The accounting expertise consists of a set of technical and scientific procedures, that through the report and accounting expert opinion, is intended to lead to decision-making body evidence capable of assisting in the ...
Análise critíca da aplicação do CPC 17 e do CPC 30 a uma incorporadora imobiliária em situação de risco de liquidez
(Universidade Federal de Santa Maria, 2015-11-24)
The present study sought to demonstrate in a clear and objective manner, as the
application of the CPC 17 and CPC 30 reflects the recognition of revenue on real estate
developers in a situation of liquidity risk. To ...
Composição e valoração do custo da hora-homem e da hora-máquina nos processos de fabricação: um estudo de caso
(Universidade Federal de Santa Maria, 2015-12-04)
The main objective of this study is to determine the composition and value of man-hour and machine-hour used in the manufacturing processes of an industry located in Santa
Maria, Rio Grande do Sul state. The study achieved ...
Apuração e análise de custos e resultados na área da gastronomia
(Universidade Federal de Santa Maria, 2015-12-04)
The accounting and its specialties become an important management tool on the current competitive market, where a right decision-making ensures competitiveness, and in turn the business continuity. This is based on calculation ...
Análise do comportamento da execução orçamentária – o caso de Bagé/RS
(Universidade Federal de Santa Maria, 2015-12-01)
This study aims to analyze the behavior of the implementation of the City of Bagé / RS budget. To achieve this objective were outlined specifics objectives that treated to survey the legislation on the subject, identify ...
Controle interno na Cooperativa dos Estudantes de Santa Maria – CESMA: um estudo de caso
(Universidade Federal de Santa Maria, 2015-11)
The present work sought to identify and assess the internal control procedures adopted by the managers of a cooperative, it’s located in the city of Santa Maria – RS. In this sense, we have attempted to collect data from ...
Análise comparativa de indicadores da DVA entre empresas da BM&FBOVESPA
(Universidade Federal de Santa Maria, 2015-12-03)
The business environment nowadays involves several aspects such as economic efficiency, environmental balance and corporate governance. The Statement of Value Added (SVA) aims to highlight the wealth created by the entity ...