Browsing by Author "Nunes, Rodolfo Vieira"

Now showing 1 - 3 of 3
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    Controle das contas a pagar e receber de um pequeno negócio : estudo de caso de uma escola de idiomas.
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2019) Nunes, Rodolfo Vieira; Sales, George André Willrich; de Assis, Daniela Martins
    The present work sought to demonstrate and analyze through a case study the controls and methods used by an individual microentrepreneur to manage his company that has as activity the teaching of languages. The proposed study was conducted at the You Start language school, which was opened in 2016, and checked the types of controls used by the administrator in relation to accounts receivable and payable. The methodology follows the line of an exploratory and descriptive research, and the method used is a case study. Thus, a questionnaire was selected and an interview was conducted with the administrator, where he answered a questionnaire, in addition to answering 30 questions, separated in 15 for the control of the accounts receivable and 15 for the control of the accounts payable that were compared with the standard of verification. The results show that even with the short time of experience of the administrator, it was verified that the business has maintained adequate control of its accounts payable and receivable, but there are improvement points that can help in the process of structuring the company, such as the structuring of cash flow control. 
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    Impacto da implementação do IFRS 15 em companhia do setor elétrico brasileiro
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Melo, Emanuelle Cristine de; Nunes, Rodolfo Vieira; Sales, George André Willrich
    Accounting in Brazil has undergone several changes and transformations in the last decades with the adoption of international accounting standards (IFRS), one of the main proposed changes is directly related to the recognition of revenues (IFRS 15) by organizations. In this context, the objective of this article is to present the main impacts of the implementation of IFRS 15 in the Brazilian electricity sector. For this, three companies in the sector were selected with financial statements publicly available on the companies' website in 2017, so this is a documentary research, of a descriptive nature, with a qualitative approach. The results show that there were no major material impacts disclosed in the financial statements and that a more in-depth assessment will be necessary considering the requirements of the standard will be presented in the coming years.
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    Viabilidade econômica e financeira de uma fábrica de argamassas em Mafra/SC
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2021) Sabatke, Vinícius; Nunes, Rodolfo Vieira; Sales, George André Willrich
    The Brazilian market for industrialized cement is estimated at 120 million tons, with the southern Brazilian region concentrating 15% of the national demand for mortar production. Large players are part of this market, creating a great challenge for entrepreneurs who are interested in competing in this segment of the civil construction market. However, with such a huge demand, it is questioned what is the economic viability of a cement industry in Mafra/SC? As a methodology for the development of the study, a survey was conducted using primary and secondary data, with semi-structured questionnaires for suppliers, and obtaining market and technical information on the internet, respectively. All inputs and infrastructure were considered for the preparation of the results achieved. For the feasibility of this project, initial investments, Net Present Value (NPV), Internal Rate of Return (IRR), Minimum Rate of Attractiveness (MRA), Profitability Index (PI) and Discounted Payback were evaluated. The Company proved to be economically viable, in a realistic scenario, with a positive NPV of R $ 3,507,589.14, IRR of 81.34%, Discounted Payback of 1.6 years and PI of 4.89.