Editorial

ID: 33505

Authors: José Nílton Junckes.

Source: Revista Catarinense da Ciência Contábil, v. 4, n. 11, p. 0-0, April-July, 2005. 1 page(s).

Document type: Editorial (Portuguese)

Programação linear e os custos para planejamento

ID: 33506

Authors: Valter Augusto Krauss, Ricardo Luiz Wüst Corrêa de Lyra, Tarcísio Pedro da Silva.

Source: Revista Catarinense da Ciência Contábil, v. 4, n. 11, p. 9-20, April-July, 2005. 12 page(s).

Keyword: Correlação entre variáveis , Definição de regressões para determinação de lucro

Document type: Article (Portuguese)

Avaliação de empresas: um estudo comparativo entre o modelo de capitalização dos lucros e o modelo dos múltiplos do fluxo de caixa

ID: 33507

Authors: Sady Mazzioni, Omeri Dedonatto, José Luis de Castro Neto, Fábio Matiello Neis.

Source: Revista Catarinense da Ciência Contábil, v. 4, n. 11, p. 21-36, April-July, 2005. 16 page(s).

Keyword: Analysis Models , Companies Analysis , Company Value

Document type: Article (Portuguese) Show Abstract

The debate about the analysis processes of companies is booming, stimulated by themarket globalization and by the dynamism of the world of business. The factors thatcontribute in a most consistent way to this, include the interest in the fusion procedures,incorporation, division and alienation, or the need of information for any objective. Theprincipal objective of this study is to present a model focus in the profits capitalization,comparatively to the multiples of the cash flow, confirming the peculiarities of eachpropose. The study of the case was developed in an industry of the food sector that dealswith the production and selling of food complements. We were able to realize thatcompanies analysis process is made up of subjectivity when the variations aredetermined, as projection period, perpetuity value, discount rates, capital cost and thecost of the personal perspective opportunity of the investigator and such thing wasperceived at the analyzed company, it was verified that the evaluation models arecomplementary one to another and not excluded. It was concluded that the analysisprocess should be made by a set of methods, responsible for a more complete analysisand less risks of imperfections at the end of the company value.

O novo código civil e a sociedade limitada na região do meio oeste catarinense

ID: 33508

Authors: José Ireneu Finger Junior, Rubiana Balestrin, Simone Galiotto.

Source: Revista Catarinense da Ciência Contábil, v. 4, n. 11, p. 37-50, April-July, 2005. 14 page(s).

Keyword: Fiscal Responsibility , Limited Society , New Civil Code , Social Contract

Document type: Article (Portuguese) Show Abstract

The societies constituted by quotas form with limited responsibilities are the majority absolute ofcompanies constituted in AMMOC region. Therefore, they are a representative segment in thelocal economy. These companies have been under the shelter of the New Civil Code, in January11, 2003, which has revoked the old Decree 3.708/1919, bringing to the entrepreneurs thenecessity of an adjustment to the new models and rules, which in some points have caused somecontroversies, once the rules would cause a strong impact in the social conjuncture and the formin which they were constituted previously related to the validity of the New Code in thosesocieties.This study presents an analysis performed in 1.067 limited societies in AMMOC region, with thepurpose of observing the adjustments carried through the social contracts of those societies, aswell as the reasons of these adjustments, after the New Civil Code validity. Thus, it was utilizedas theoretical base the new civil legislation, in a specific way related to the companies rights,and other bibliographical references emerged after the validity of the new Brazilian civilparchment which served as base to the questionnaire applied in the companies where theresearches were performed. The results pointed out some of the features, which provide therevision of the companies statutes, once that the majority of those companies were note due tothe adaptation of the new rules demanded by the New Civil Code

Filosofia da análise da estabilidade da liquidez

ID: 33509

Authors: Rodrigo Antônio Chaves da Silva.

Source: Revista Catarinense da Ciência Contábil, v. 4, n. 11, p. 51-64, April-July, 2005. 14 page(s).

Keyword: Análise Filosófica da estabilidade da liquidez , Ciência Contábil , Estabilidade , Filosofia , Liquidez

Document type: Article (Portuguese)

Sistema de custos para a administração pública municipal

ID: 33510

Authors: Alexandre Alves, Zaqueu Rogério Francez.

Source: Revista Catarinense da Ciência Contábil, v. 4, n. 11, p. 65-72, April-July, 2005. 8 page(s).

Keyword: administração pública municipal , Instrumentos de Planejamento , Sistema de custos

Document type: Article (Portuguese)