http://repositorio.unis.edu.br/handle/prefix/22 TCC - Ciências Contábeis Tue, 17 Mar 2026 19:44:28 GMT 2026-03-17T19:44:28Z http://repositorio.unis.edu.br/handle/prefix/2594 Título: A utilização da Análise das Demonstrações Contábeis, como ferramenta de Contabilidade Gerencial. Autor(es): Souza, Juliana Aparecida de Abstract: Management accounting's role is to provide useful information for managers, assisting them in the planning process, control and decision making in organizations. With the help of various support tools, management accounting allows the interpretation of the company's numbers, providing its users economic and financial information. This article aims to show the importance of analyzing the financial statements, being an extremely important decision making tool and also ensures the efficiency of management for the survival of businesses. The analysis was developed through the main demonstrations, such as the Balance Sheet and the Income Statement. Information was extracted by comparing the company's performance in two periods 2013 and 2014, focusing on the following types of analysis: Liquidity analysis, debt analysis and profitability analysis. Through the indices can measure their ability to pay, capital structure, as well as the profitability due to the investments and equity. As a result we can see the economic and financial situation of the company. Editor: Fundação de Ensino e Pesquisa do Sul de Minas Tipo: Artigo de Periódico Fri, 20 Nov 2015 00:00:00 GMT http://repositorio.unis.edu.br/handle/prefix/2594 2015-11-20T00:00:00Z http://repositorio.unis.edu.br/handle/prefix/2593 Título: AS VANTAGENS DO SIMPLES NACIONAL: um estudo de caso de uma microempresa do ramo de comércio varejista de medicamentos Autor(es): Marfízia, Mylena Costa Abstract: The article tells us about the types of regimes in Brazil showing the advantages of the ME and EPP to opt for the National Simple regime, which is a scheme introduced by Complementary Law No. 123, which entered into force on 1 July 2007. The main objective was to analyze and show the changes that the new regime brought, as it brought benefits and advantages for businesses. In addition to showing us a little at a tax regime this article shows by calculation the main benefit of the National Simple, which is the economy in taxes. The company researched is the retailing market of medicines, toiletries and perfumes, has a staff of two employees, two partners and a counter, located in Eloi Mendes, is one of the most reputable companies in the city. Editor: Fundação de Ensino e Pesquisa do Sul de Minas Tipo: Artigo de Periódico Fri, 30 Nov 2018 00:00:00 GMT http://repositorio.unis.edu.br/handle/prefix/2593 2018-11-30T00:00:00Z http://repositorio.unis.edu.br/handle/prefix/2552 Título: OS IMPACTOS DO ESOCIAL NOS ESCRITÓRIOS DE CONTABILIDADE Autor(es): Tavares, Nayara Silva Abstract: It is known that, at present, accounting firms must fulfill a number of obligations that arise from various events, some of which are delivered in isolation and others by period, either monthly or yearly. It is known also that the digital accounting is already a reality for professionals in this segment, imposing everyone involved preparation and training to do so. Within the same, the eSocial is a recent project that proposes the unification of tax, social security and labor obligations. Thus, the theme of this article consisted identify what are the impacts that the implementation of eSocial cause in accounting firms. To this end, supported by a literature review was structured a case study through interviews conducted in three offices in the city of Varginha-MG, using a script composed of nine investigative questions. On the collected and discussed data with the current literature, it was found that the office provide accounting of the settlement services are at the beginning of the way - that is, the starting point for the implementation of eSocial - leaving for the need for organization and review of its processes, preparation and training of its employees, leaving them able to use the system. It is believed that the impact of this reality are, to date, identified as high financial investment (costs), need abrupt change of the proposed office of the culture as well as investment in human capital; ie in training employees who will work with the system Editor: Fundação de Ensino e Pesquisa do Sul de Minas Tipo: Artigo de Periódico Fri, 20 Dec 2019 00:00:00 GMT http://repositorio.unis.edu.br/handle/prefix/2552 2019-12-20T00:00:00Z