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Item A CONTABILIDADE GERENCIAL E A TOMADA DE DECISÕES.(2024-11-06) DANATIEL PEREIRA SUNOCHIOThis is a study that deals mainly with the influence of decision making through a skillful relationship between management accounting and the administrative sector in the accounting statements and in the entity in general. In this way, the research aims to demonstrate the correct use and clear understanding of accounting data, bearing in mind that accounting is allied to management. To this end, the methodology for its development consists of bibliographical research, based on books, articles and websites, qualitative and quantitative research.Item A IMPORTÂNCIA DA CONTABILIDADE NO DESENVOLVIMENTO DO AGRONEGÓCIO NO SETOR PRIMÁRIO COM ÊNFASE NA AGRICULTURA(2024-11-06) GABRIELY HONÓRIO GARETI; NATÁLIA CASERIMRO DORTIAgriculture is an economic activity belonging to the primary sector, which consists of the cultivation of vegetables that will serve as raw material for industries, for human and animal food, in addition to generating jobs and serving as subsistence for some small producers, being considered of paramount socioeconomic importance. Among the decision-making tools, accounting and its statements can be very useful for controlling and making decisions in this type of agribusiness. Agricultural Accounting is a particular form of study applied to agricultural companies, with differences in the way in which accounting facts are recorded. The methodology used was a literature review, reading works related to the topic. The research highlighted how important well-prepared accounting is for companies of this type of agribusiness, including respecting the delivery of their ancillary obligations to qualified professionals.Item A IMPORTÂNCIA DA CONTABILIDADE NO DESENVOLVIMENTO DO AGRONEGÓCIO NO SETOR PRIMÁRIO COM ÊNFASE NA AGRICULTURA(2024-11-06) GABRIELY HONÓRIO GARETI; NATÁLIA CASERIMRO DORTIAbstract: Agriculture is an economic activity belonging to the primary sector, which consists of the cultivation of vegetables that will serve as raw material for industries, for human and animal food, in addition to generating jobs and serving as subsistence for some small producers, being considered of paramount socioeconomic importance. Among the decision-making tools, accounting and its statements can be very useful for controlling and making decisions in this type of agribusiness. Agricultural Accounting is a particular form of study applied to agricultural companies, with differences in the way in which accounting facts are recorded. The methodology used was a literature review, reading works related to the topic. The research highlighted how important well-prepared accounting is for companies of this type of agribusiness, including respecting the delivery of their ancillary obligations to qualified professionals.Item A IMPORTÂNCIA DA CONTABILIDADE PÚBLICA, DURANTE A PANDEMIA DA COVID-19 NO ESTADO DE SÃO PAULO(2024) BRUNA OLIVEIRA CASSIA; OLIVIA MAYRA BUENO DE OLIVEIRAIn the State of São Paulo, public accounting played a crucial role in the context of the COVID19 pandemic, ensuring the organization and management of public expenditures, as well as promoting transparency for the population regarding the use of resources. This study analyzes the relevance of public accounting during the pandemic in the State of São Paulo, exploring the challenges faced and the measures taken by the government to mitigate the impacts of the crisis. The research, of a descriptive nature, is based on literature review, analysis of norms and legislation, and consultation of official documents available on government transparency portals. The research demonstrates that public accounting was fundamental for the management and control of financial resources, assisting in strategic decision-making to address the obstacles posed by the pandemic. The analysis highlights the importance of public accounting as a tool to ensure transparency and monitoring of government actions, promoting citizen participation in the oversight of public spending. The study concludes that public accounting is an essential instrument for the development of a democratic and supportive society, especially during times of crisis. Transparency and citizen participation are crucial elements for efficient and responsible management of public resources, ensuring that investments meet society's needs and contribute to overcoming challenges.Item A IMPORTÂNCIA DOS CUSTOS NAS EMPRESAS PRESTADORAS DE SERVIÇO E SUA INFLUÊNCIA NO LUCRO.(0024-11-06) MATHEUS DA SILVA GONÇALVES; LUCAS PIRONDI RODRIGUESThis work addresses the importance of costs in service-providing companies and how they directly influence profitability. In an increasingly competitive economic scenario, the correct determination and management of costs become essential for pricing, performance evaluation, and strategic decision-making. The research, which is bibliographic in nature, reviews fundamental concepts of business costs, classifying them into fixed, variable, direct, and indirect. It emphasizes the necessity of precise cost determination to optimize resources and maximize profits. Additionally, the study explores the relevance of financial management and budget analysis, providing a detailed view of effective cost control practices in service companies. The results show that a strategic and well-structured approach to cost management is crucial for the sustainability and competitiveness of these organizations, offering valuable insights for managers and professionals in the field.Item ANÁLISE DA INTEGRAÇÃO DE TECNOLOGIAS NA GESTÃO DO MERCADO CONTÁBIL, DESAFIOS E OPORTUNIDADES(2024-11-06) PAMELA EDUARDA ELOY DE OLIVEIRA; VITOR TORQUATO DE SOUZAAccounting has evolved in response to changes that require the implementation of technologies in its management, ensuring accurate and reliable information for business administration. Thus, professionals must continually seek methods and solutions that guarantee this integrity and compliance. The integration of technologies is essential, since these tools play a crucial role in modern accounting, facilitating the execution of activities. In view of this, the chronology of technological evolution in this area is presented, the objective of which was to emphasize its importance for the sector and highlight the various benefits provided, offering a favorable view of technological implementation, while recognizing the challenges to be overcome for adaptation in the daily routine of accounting practices. To develop the monograph, a methodology based on several sources was adopted, such as bibliographies, magazines, scientific articles and materials extracted from websites. In addition, a practical stage was carried out to collect perceptions and real experiences on the subject, through the application of a questionnaire aimed exclusively at professionals in the accounting area. The research carried out strengthened the foundation of the topic addressed, confirming the relevance of the implementation of technologies in the accounting sector. In addition to highlighting the positive impacts on day-to-day accounting, the study highlights the importance of integrating innovations to ensure that the company remains competitive and prominent in the market. It is concluded that technology plays an indispensable role in the modern accounting scenario, promoting advances that go beyond simple automation, such as large-scale data analysis and the use of specialized software for specific management tasks. These innovations are transforming the way accountants manage information and make strategic decisions. The adoption of these tools increases operational efficiency, optimizes time spent and reduces the margin of error, allowing greater focus on more in-depth analyses, giving accounting professionals an even more relevant role in the planning and growth of companies.Item AUDITORIA NO MERCADO FINANCEIRO EVOLUÇÃO E INFLUÊNCIA DA AUDITORIA NO MERCADO FINANCEIRO(0024-11-06) BRUNA GUIRADO VENTURA; GUILHERME SILVA BESTETIThe use of auditing has become eminent around the world, governed by standards and principles that aim to standardize it. Considering that the financial market attracts more and more investors, who need reliable and faithful information on the financial reality of the companies in which they intend to make financial contributions, auditing has become even more valued, as it conveys greater credibility to the financial statements with less possibility of fraud and disclosure of erroneous data. Based on this assertion, the objective of this article was to exhibit the history and evolution of auditing and also to demonstrate its importance in the financial market, evidencing its rules and methods, in addition to the models of its reports, since it seeks to expose current and reliable data to meet the great demand of possible new investors and shareholders. For the preparation of this monograph, the methodology used was the reading of articles and audit manuals, in addition to a case study was carried out with the company Lojas Americanas, due to a fraud found resulting in great loss. The survey corroborated the importance of an audit carried out with excellence, proving that the credibility of the data and information contained in the financial statements is essential, avoiding errors or fraud, not only in the audited company, but in the entire financial market and its supporters. It is concluded, then, that ensuring the authenticity of the financial statements and the records of accounting facts enables the company to new investors and also the security of its shareholders.Item ESTRATÉGIAS DE INVESTIMENTO PESSOAL(2024-11-06) GUILHERME DA SILVA PIMENTA; THIAGO YUJI OSHIMAThis work was carried out with the aim of raising awareness among individuals about the importance of financial education, which directly impacts the economic well-being of each individual. Accordingly, the work aims to demonstrate that with financial planning, it is possible to avoid unnecessary debts, always seeking to allocate a portion of one's money into assets that provide future returns. Additionally, it addresses a comparison between two people of the same age with different investment timelines, highlighting the importance of making conscious decisions about how and where to invest their financial resources. A field survey was conducted with men and women in the age range of 17 to 40 years to analyze people's knowledge in order to illustrate their awareness. Through this, it was noted that, despite citizens having an understanding of financial education, not everyone applies and cares about their long-term financial life. In conclusion, it is undeniable that the lack of financial education and planning in a person's life is directly linked to personal finance problems.Item LEGALIZAÇÃO DE EMPRESAS(2024-11-06) MIRIAM DE ANDRADE BORGES DE ALMEIDA; THAIS DE CARVALHO NASCIMENTO PAULAThe activity of opening and legalizing companies is something very common in the routines of accounting professionals, and despite daily dealing with the topic, there are still several doubts about the processes carried out, due to the complexity of the systems that receive information and manage the data and approvals, constant changes in legislation and complex individual processes of States, Municipalities and Professional Councils. The purpose of this work was to guide professionals and show the importance of companies being registered in accordance with the legislation belonging to each body, and to show the evolution of procedures and processes related to the legalization of companies. The methodology used to prepare the work was a bibliographical review for theoretical basis, and the collection and analysis of information sources, such as articles, books, online content from specialized websites and information from JUCESP, relevant to the topic. A case study was also carried out to simulate the opening of a model company, with the aim of showing in practice the functionalities of the current system used for the legalization of companies (REDESIM). The study showed the importance of this topic in the lives of accountants, and how professionals in this field need to be updated on this topic. With the implementation of the REDESIM system, the procedures necessary for registering companies in Brazil became more efficient, and this provided greater agility in these types of processes. It was concluded that the unification of the system for company registration represented a significant advance for accounting professionals and entrepreneurs, as by centralizing processes, it reduced bureaucracy, providing significant evolution, increasingly encouraging accounting professionals to specialize on the topic, as this way, they can act with more security and knowledge, ensuring entrepreneurs that their businesses are in legal compliance, and that they benefit from innovations in registration processes.Item O IMPACTO DA INTELIGÊNCIAARTIFICIAL NA CONTABILIDADE DIGITAL E NA PROFISSÃO CONTÁBIL:(2024-11-06) ANA BEATRIZ FELIX POLVEIRO; HUGO AUGUSTO HILARIO MOTTAOver the years, accounting has undergone significant transformations, driven by the advancement of technologies. The way in which certain tasks are carried out has changed more and more over time and with the evolution and discovery of more effective tools and ways of carrying them out. Among the technological advances in this field of study, Artificial Intelligence (AI) stands out, which has come to the fore operating with surprising automation in accounting activities, and which, although it is a positive change, ends up raising concerns among professionals in the area who fear that their functions will be replaced by machines. Based on the above, the objective of this research was to investigate the impact of Artificial intelligence on digital accounting and evaluate the extent to which this technology is affecting the role of accounting professionals. The methodology used was a bibliographical review in the construction of concepts and theoretical bases and field research among accounting professionals, using a form, with the aim of obtaining information regarding these people's opinions on the topic. The research found that, despite the challenges, artificial intelligence has already been positively accepted among professionals, although there was a small amount of resistance demonstrated. Furthermore, there is an evident improvement in the accuracy and efficiency of accounting services, however companies are not fully prepared and concerned about training their employees to face technological advances. Therefore, it is concluded that AI has the potential to transform accounting into a more efficient and strategic profession, but it is crucial that professionals adapt and acquire the necessary skills to operate in their roles.Item PERÍCIA CONTÁBIL EM UMA DISSOLUÇÃO SOCIETÁRIA EXTRAJUDICIAL VOLUNTÁRIA(2024-11-06) CIBELLE SILVA SOUZA; MARCELA SANTANA ZANETIAccounting expertise is a branch of accounting that brings together a set of technical and scientific procedures, aimed at evaluating evidence and surveys demonstrated in accounting reports and opinions, in a concrete and appropriate manner in accordance with legislation. It contributes to the resolution of possible disagreements between interested parties and even the present decision on the subject of the expertise. And because of this, this work highlights the role and importance of accounting expertise applied in a Corporate Dissolution, with the aim of verifying and promoting the legality and accountability of the entity's financial matters. The work is carried out by an accounting expert and assistant experts in a voluntary extrajudicial manner, where both partners opt and agree to hire such specialized professionals, to obtain the verification of assets outside the judicial scope, but still maintaining professionalism and following Brazilian Accounting Standards. Through the procedures elaborated and demonstrated here, the professional in question presents the calculation of assets and the parties involved in common agreement accept this result so that the process of corporate dissolution can finally begin.
