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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 ...
A percepção dos MEIs com relação às suas atividades e à utilização da contabilidade na gestão de seus negócios
(Universidade Federal de Santa Maria, 2014-06-27)
With the consolidation of the figure of the MEI by LC n. 128/2008 and subsequent amendments, whose main objective is the insertion of the small entrepreneur in the business world in an easier and less bureaucratic way, ...
Educação financeira e contabilidade: uma contribuição para o planejamento financeiro pessoal
(Universidade Federal de Santa Maria, 2015-11-24)
Currently, one of the counter’s functions is to contribute to the company’s management, especially with the management of financial resources, because the analysis of the financial situation, can give better target resources, ...
A controladoria como ferramenta de gestão para micro e pequenas empresas comerciais do ramo de vestuário
(Universidade Federal de Santa Maria, 2013-02-15)
The Micro and Small Enterprises foster the development of the Brazilian economy, being necessary to leverage the country's growth. This is because of the abundant number of shops made in various regions and the vast capacity ...
Percepção dos estudantes de Ciências Contábeis da UFSM frente aos atos de concentração de empresas no Brasil
(Universidade Federal de Santa Maria, 2010-01-05)
The Merger and Acquisition processes have great importance in the current business environment. Such processes have been used as a business strategy in a increasingly competitive market and globalized. In this context, and ...
A utilização da contabilidade na tomada de decisões das empresas rurais
(Universidade Federal de Santa Maria, 2017-06-28)
This paper evidences a study carried out among rural producers in the Tupanciretã region, Rio Grande do Sul, in order to identify the knowledge of these producers in relation to rural accounting, as well as the degree of ...
Problem Based Learning – PBL: aplicação prática da metodologia na disciplina de Contabilidade da Atividade Rural do curso de Ciências Contábeis da UFSM
(Universidade Federal de Santa Maria, 2017-07-04)
The Problem Based Learning (PBL) methodology is based on teaching by solving the problems of everyday life, in which the student is encouraged to use his previous knowledge together with research conducted with the help ...
Gestão feminina em micro e pequenas empresas: resiliência e adoção de práticas contábeis gerenciais
(Universidade Federal de Santa Maria, 2022-08-08)
This study aims to analyze the relationship between the resilience of women managers
of Micro and Small Enterprises - MSEs and the adoption of managerial accounting
practices. To meet this objective, we sought to map the ...
Análise econômica – financeira de duas concessionárias de automóveis do Rio Grande do Sul
(Universidade Federal de Santa Maria, 2009-06)
Analyzing the market of today realizes that the financial planning of an enterprise is of great importance for its development. The analysis of balance is as essential to demonstrate to its users if the company has evolved ...