Editorial

ID: 33273

Authors: Adilson Cordeiro.

Source: Revista Catarinense da Ciência Contábil, v. 11, n. 32, p. 0-0, April-July, 2012. 1 page(s).

Document type: Editorial (Portuguese)

Measurement and disclosure of intangible assets in financial statements: a case study in a brazilian football club

ID: 33274

Authors: Caroline dos Santos Alves, Ariel Behr, Simone Letícia Raimundini.

Source: Revista Catarinense da Ciência Contábil, v. 11, n. 32, p. 9-25, April-July, 2012. 17 page(s).

Keyword: Football Clubs , Human resources costs , Intangible assets

Document type: Article (Portuguese) Show Abstract

This article discusses practices of recognition and disclosure of intangible assets in a Brazilian football team. For that, it displays its intangible assets and their importance in the current context; it also shows recognition techniques of intangible assets; it identifies practices of recognition, measurement and disclosure of intangible assets, which are accounted for a soccer team in Brazil, comparing them with current accounting procedures, and it analyses the impact of these practices in the financial statements of the entity. It is driven by a qualitative research mediated by document analysis and interview, bringing aspects of measurement and allocation of costs in the case studied. The lack of information to stakeholders have predominated in the results, and the currently norm has only partially been followed. In preparing the financial statements of the entity, very subjective criteria have been used, giving space to the disparity noticed among the entities in this segment. As the main implication of this study, the club members should require from their managers that they would demonstrate all the management practices adopted, in order to have greater transparency in managing the clubs, and consequentely more attractiveness of the investment. Considering the results, it is understood that this article has in the chosen theme its main value, since it studies an area of business which is very exploited in the national scene, and nevertheless, is still lacking legislation and standardization in their accounting areas.

A study of forecasting and time series for business decision making in a furniture industry in Criciúma-SC

ID: 33275

Authors: Fernanda Cristina Barbosa Pereira Queiroz, Hélio Roberto Hékis, Dalliane Vanessa Pires Andrade, Jamerson Viegas Queiroz, Danielle Moraes de Macêdo.

Source: Revista Catarinense da Ciência Contábil, v. 11, n. 32, p. 26-42, April-July, 2012. 17 page(s).

Keyword: Business decisions , Forecast , Time series

Document type: Article (Portuguese) Show Abstract

An adequate forecast should give support to minimize risk decisions by the decision makers, being essential for individual and organizational planning of economic agents. In this sense, the purpose of this paper is to conduct a study about forecast and time series for business decision-making in a furniture industry in the region of Criciúma, SC. The methodology was based on the construction of univariate models to forecast prices based on time series data, the study is classified as exploratory, bibliographical and a case study with quantitative data. For purposes of this research, we chose to select the linear method, Holt and Holt-Winters and ARIMA (Auto Regressive Moving Average Integrate). Therefore, it was possible to present the different models available in the literature aiming to estimate the demand for bathroom’s furniture and project future sales. The results showed that the ARIMA (Auto Regressive Moving Average Integrate) was not efficient in the case analyzed due to small number of data precluding an analysis of seasonality, which suggests that the company uses the method of Holt to estimate the number of products being sold and that, as new products are sold, other models are tested again, since the incorporation of new data will allow to confirm the presence or absence of seasonality.

UEP costing method: a proposal for an aviary agribusiness

ID: 33276

Authors: Silvana Milanese, Marcelo Crispim Salazar, Andréia Cittadin, Cleyton de Oliveira Ritta.

Source: Revista Catarinense da Ciência Contábil, v. 11, n. 32, p. 43-56, April-July, 2012. 14 page(s).

Keyword: Aviary agribusiness , Transformation cost , UEPcosting method

Document type: Article (Portuguese) Show Abstract

The general objective of this paper is to develop a proposal to implement the Unit Effort of Production (UEP) for an aviary agribusiness. To do so, a descriptive research is carried out to approach the problem in a qualitative and quantitative way through a case study. The results show that: a) the company has a different production process because its outcome products come from the disassembly of one single raw material, the chickens; b) transforming costs are significant, especially with operational posts PO25, PO27 and PO13; c) with the UEP method, the Boneless Chicken Breast and Bone-in Chicken Breast products attain a profitability of 34.43% and 25.60%, respectively. It can be concluded that the UEP method identifies the transformation costs as well as generates information to serve as the foundation for improvements in the production processes.

Cash flows statement - an analysis of scientific papers published in national journals

ID: 33278

Authors: Alexandre Costa Quintana, Mariana Costa da Roza.

Source: Revista Catarinense da Ciência Contábil, v. 11, n. 32, p. 57-72, April-July, 2012. 16 page(s).

Keyword: Cash flow statement , Scientific journals , Scientific research in accounting

Document type: Article (Portuguese) Show Abstract

Towards the constant search for knowledge, the scientific research has been one of the most important ways of improvement and development of different areas of knowledge. Through research publications in journals, the studies’disseminations take place, once this way they rapidly reach a larger audience, and with the internet help, these productions can reach further places. This article intends to contribute to the accounting area since it has been through recent changes, due to amendments in Law nº. 6.404 of December 15, 1976, Law 11.638 of December 28, 2007. The general objective of this study is to analyze scientific articles that addressed the Cash Flow Statement - DFC, which were published during the period 2005 to 2009 in national journals, evaluated by the Coordination of Improvement of Higher Education Personnel - CAPES, graded B1 and B2 in the area of concentration 27 - Administration, Accounting and Tourism. The methodology of this research, towards its goals, is descriptive as to the procedures is a documentary research and on the approach to the problem, is characterized as a qualitative research. Among the population of 11 national scientific journals, totaling 1305 analyzed articles, less than 1% of these have focused on the DFC.

Cash flows statement - an analysis of scientific papers published in national journals

ID: 33277

Authors: Mariana Costa da Roza, Alexandre Costa Quintana.

Source: Revista Catarinense da Ciência Contábil, v. 11, n. 32, p. 57-72, April-July, 2012. 16 page(s).

Keyword: Cash flow statement , Scientific journals , Scientific research in accounting

Document type: Article (Portuguese) Show Abstract

Towards the constant search for knowledge, the scientific research has been one of the most important ways of improvement and development of different areas of knowledge. Through research publications in journals, the studies’disseminations take place, once this way they rapidly reach a larger audience, and with the internet help, these productions can reach further places. This article intends to contribute to the accounting area since it has been through recent changes, due to amendments in Law nº. 6.404 of December 15, 1976, Law 11.638 of December 28, 2007. The general objective of this study is to analyze scientific articles that addressed the Cash Flow Statement - DFC, which were published during the period 2005 to 2009 in national journals, evaluated by the Coordination of Improvement of Higher Education Personnel - CAPES, graded B1 and B2 in the area of concentration 27 - Administration, Accounting and Tourism. The methodology of this research, towards its goals, is descriptive as to the procedures is a documentary research and on the approach to the problem, is characterized as a qualitative research. Among the population of 11 national scientific journals, totaling 1305 analyzed articles, less than 1% of these have focused on the DFC.