Ciências Contábeis
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Objetivo do Curso: Oferecer uma formação em Ciências Contábeis com abrangência em todas as áreas relacionadas a negócios e centrada nas concepções da atividade contábil, de modo a preparar o profissional com visão sistêmica, interdisciplinar e competente na condução do saber nas organizações empresariais, tendo condições de transitar nas áreas de pessoal, auditorias, finanças, perícias, tributárias, jurídicas, de controladoria, do terceiro setor, público e afins.
Perfil Profissional: O egresso do curso de Ciências Contábeis da UCSal é um profissional com sólida formação técnico-científica e profissional, generalista, capaz de desenvolver sistemas contábeis, realizar o levantamento do valor econômico e financeiro, criar e aperfeiçoar mecanismos de controle e acompanhamento da gestão empresarial em organizações privadas, no terceiro setor, na atividade pública e na vida da pessoa humana, de forma individualizada, sempre pautado na vivência da prática profissional guiada pelo estudo atualizado do patrimônio.
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Item O código de ética do contador no exercício de sua profissão: um estudo multicaso em escritórios de contabilidade(Universidade Catolica de Salvador, 2016) Oliveira, Danilo Sacramento de; Souza, Marcos Suel Lima; http://lattes.cnpq.brItem Controladoria e gestão financeira: inter-relações e expectativas(Universidade Catolica de Salvador, 2016) Pinto, Adriana Carvalho; Régis, Franklin Rami Cavalcanti Oliveira; http://lattes.cnpq.br; Silva, Dilson Cerqueira da; http://lattes.cnpq.br; Soares Júnior, Jair SampaioThe present Work of Conclusion of Course is done through the elaboration of a Monograph that seeks to show Controllership as a tool to support the Financial Management of a Higher Education Institution. With the objectives of identifying the limits and possibilities between Controllership and Financial Management and the relationship between the two; Characterize Business Management, drawing boundaries between risk management and decision making; To raise the benefits of Controllership in the effectiveness of Financial Management, demonstrating the importance of Controllership for the management control in a Higher Education Institution. The methodology applied to this monograph is the quantitative and qualitative research with the application model of questionnaire and observation. Through this model of observation the work could be more effectively constructed by analyzing deeply the main characteristics of the Institution of Higher Education. The theme of this research work arises from the importance of Controllership as a tool in the process of financial management and the observation of an Institution of Higher Education that does not yet use the Controllership in its management process. The suggestion of the implementation of Controllership in the Institution of Higher Education with an integrated information system, will easily have a better understanding and use of the information generated between the departments, their respective managers, speed in the decision-making processes, greater margin of safety when deciding, For accounts of the reliability of data and information transmitted and received, contributing to the strengthening of the financial flow of the Institution of Higher Education, creating reserves that make them sustainable against their liabilities.Item A influência do planejamento tributário para a formação do preço de venda(Universidade Catolica de Salvador, 2016) Vasconcelos, Raquel Lemos; Martinez, Manuel Perez; http://lattes.cnpq.brItem O controle interno e seus instrumentos de gestão nas organizações(Universidade Católica do Salvador, 2016) Barreto, Luis Fernando Santos de Sá; Vasconcellos, Isabel Leite; http://lattes.cnpq.brThis research was mainly focused present the management tools of internal control in organizations, showing the form of the same action in seeking to safeguard the interests of the organizations and the protection of their heritage through their goals. In order to comply with this proposal treated to study the management of the internal control structures, paying special attention to the methodology of the COSO, besides presenting the aspects related to the internal control process and also control activities, elements great importance to the success of the internal control process. The methodological construction work consisted of a literature search of descriptive character, which was used composite secondary sources of various kinds, such as books, academic papers (monographs, theses, dissertations, articles), journal articles and many others available in electronic media which enabled the construction of knowledge that has resulted in this work. In addition, a case study was presented that served to support what was presented in the theoretical framework, then presented the findings obtained by the survey.Item A integralização da contabilidade gerencial e a contabilidade de custos na construção civil(Universidade Catolica de Salvador, 2016) Santos, Lorena Barreto Garcia dos; Régis, Franklin Rami Cavalcanti Oliveira; http://lattes.cnpq.brItem Importância da contabilidade nas empresas de pequeno porte(Universidade Catolica de Salvador, 2016) Lobo, Núbia Rafaela Pereira de Souza do Carmo; Santos, Renilson Roberto dos; http://lattes.cnpq.brGiven the importance of small companies in the economic-financial performance of the national economic scenario, it can be observed that some aspects may explain the high discontinuity index of these companies. The analysis of these institutions allows us to evaluate the influence of the accounting professional on the management process of these organizations. In this sense, it should be reflected how much the accounting professional can help with his information for the decisionmaking of the managers, to assertive form, increasing the chances of survival and growth of these organizations. With this, it is intended, with this study, to know the importance of accounting professional for small companies and if it uses it to subsidize the management of their business.Item Controle interno na gestão das empresas de grande porte(Universidade Católica do Salvador, 2016) Cerqueira, Davi Vaz; Pacheco, Rubens Mário Ribeiro; http://lattes.cnpq.brItem A importância da controladoria nas empresas de médio porte(Universidade Catolica de Salvador, 2016) Costa, Thiago Silva; Soares Júnior, Jair Sampaio; http://lattes.cnpq.br; Magalhães, Lúcio Oliveira de; http://lattes.cnpq.br; Régis, Franklin Rami Cavalcanti Oliveira; http://lattes.cnpq.brItem A auditoria em balanços socioambientais: um estudo de caso na Embasa(Universidade Catolica de Salvador, 2016) Moura, Thaís de Lima; Vasconcellos, Isabel Leite; http://lattes.cnpq.brItem Efetividade tributária dos incentivos fiscais estaduais no Brasil diante da chamada guerra fiscal(Universidade Católica do Salvador, 2016) Bastos, Itamar Leite; Régis, Franklin Rami Cavalcanti Oliveira; http://lattes.cnpq.br; Silva, Dilson Cerqueira da; http://lattes.cnpq.br; Soares Júnior, Jair Sampaio; http://lattes.cnpq.brItem Desoneração da folha de pagamento: impactos dessa política para as empresas(Universidade Catolica de Salvador, 2016) Jesus, Fabiane Santana de; Souza, Marcos Suel Lima; http://lattes.cnpq.brItem A importância da gestão contábil nas micro e pequenas empresas(Universidade Catolica de Salvador, 2016) Brito, Marilúcia dos Santos de; Régis, Franklin Rami Cavalcanti Oliveira; http://lattes.cnpq.brThis work aims to demonstrate the importance of an accounting management system for micro and small businesses. Since it is a topic currently discussed and making the difference for their important participation in the growth of these companies. In the context it presents some aspects related to management accounting that add the process of making decisions that are relevant for a company to develop efficiently. In this perspective demonstrates the relevance of micro and small enterprises for the Brazilian economy with key source of job creation, but most are conducted mortality due to various internal and external factors, mainly the lack of planning and quality advice. Therefore, this paper aims to highlight the importance of accounting management in the economic and financial evolution process of a company, once the proper use of their tools (Cash Flow; Simplified Income Statement, corporate budget, strategic planning) is great magnitude for the performance thereof. The completion of the study was through qualitative, quantitative and investigative research, bibliographic nature within the explanatory and descriptive procedures. Therefore the accounting management is to show that by employing managerial accounting, micro and small companies coexist with the base safe administration allowing for better conduct of business operation and decrease mortality occurrences significantly.Item O controle interno e a gestão empresarial: um estudo de caso realizado em uma organização no ramo de mistura de fertilizantes na cidade de Candeias-Ba(Universidade Católica do Salvador, 2016) Santos, Lindiane da Silva; Pacheco, Rubens Mário Ribeiro; http://lattes.cnpq.br; Soares Júnior, Jair Sampaio; http://lattes.cnpq.br; Souza, Marcos Suel LimaItem A função social da isenção do imposto sobre a propriedade predial urbana na cidade de Salvador(Universidade Catolica de Salvador, 2016) Cajaiba, Tainã Fonseca; Leite, Isabel Cristina de Oliveira; http://lattes.cnpq.brItem Gestão orçamentária e a importância de sistema de custos públicos: análise comparativa entre o Ministério Público – Ba e a Secretaria da Fazenda – Ba(Universidade Católica do Salvador, 2016) Sousa, Bruno Cézar de Jesus; Pacheco, Rubens Mário Ribeiro; http://lattes.cnpq.br; Soares Júnior, Jair Sampaio; http://lattes.cnpq.br; Souza, Marcos Suel LimaItem Competências e habilidades do controller exigidas no cenário atual(Universidade Catolica de Salvador, 2017) Ferreira, Saionara Gomes; Leite, Isabel Cristina de Oliveira; http://lattes.cnpq.brItem Efeito dos sistemas da informação para a fiscalização tributária federal, tendo em vista as empresas do comercio(Universidade Catolica de Salvador, 2017) Nunes, Caio Gomes; Souza, Marcos Suel Lima; http://lattes.cnpq.br; Soares Júnior, Jair Sampaio; http://lattes.cnpq.br; Leite, Isabel Cristina de Oliveira; http://lattes.cnpq.brItem Sistema Público de Escrituração Digital (SPED contábil): impactos nas rotinas contábeis das micro e pequenas empresas de lucro presumido(Universidade Catolica de Salvador, 2017) Sousa, Dirlan Nascimento; Soares Júnior, Jair Sampaio; http://lattes.cnpq.br; Régis, Franklin Rami Cavalcanti Oliveira; http://lattes.cnpq.br; Pacheco, Rubens Mário Ribeiro; http://lattes.cnpq.brItem O contador e as perspectivas da profissão contábil em Salvador: um estudo entre formandos e recém-formados na Universidade Católica do Salvador(Universidade Catolica de Salvador, 2017) Rocha, Israel Augusto Amorim; Souza, Marcos Suel Lima; http://lattes.cnpq.br; Soares Júnior, Jair Sampaio; http://lattes.cnpq.br; Leite, Isabel Cristina de Oliveira; http://lattes.cnpq.brItem Perícia contábil: uma análise de sua aplicação nas ações trabalhista e influência na decisão judicial(Universidade Catolica de Salvador, 2017) Melo, Thaís Assunção; Magalhães, Lúcio Oliveira de; http://lattes.cnpq.br; Soares Júnior, Jair Sampaio; http://lattes.cnpq.br
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