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Tal preocupação visa a aumentar a qualidade das informações contábeis das empresas, atendendo ao princípio contábil da

As associações corretas são:
Sabendo-se que o custo das mercadorias vendidas no período foi de R$ 15.000,00, qual era, em reais, o valor dos estoques da empresa no início do ano (estoque inicial)?

Considere as afirmações abaixo sobre a análise do relatório operacional.
I - Os custos ?xos não sofreram alteração durante o período de apuração.
II - Os preços praticados pela empresa foram, em média, menores que os inicialmente previstos.
III - Os custos variáveis por unidade sofreram declínio.
É correto o que se afirma em
PORQUE
Sendo mais estáveis e controláveis pela administração, os custos fixos diminuem a incerteza de uma empresa com relação a eventos externos que não estão sob seu controle.
Analisando-se as afirmações acima, conclui-se que
Para efetivar o lançamento e tornar os papéis mais atrativos, a empresa pretende vender as debêntures a um preço de R$ 980,00 por título, de forma a compensar a taxa oferecida. Os responsáveis pela área financeira verificaram ainda a existência de um custo de 2% sobre o valor nominal de cada título como remuneração para os bancos interessados no lançamento.

Com base nas informações fornecidas e nos valores apresentados na tabela acima, qual a faixa em que se encontra a taxa efetiva anual do lançamento das debêntures, expresso em percentagem?
Vendas Anuais = R$ 840.000,00
CMV = 65% das vendas
Prazo Médio de Contas a Receber = 27 dias
Prazo Médio dos Estoques = 30 dias
Prazo Médio de Pagamento = 45 dias
Patrimônio Líquido = R$ 200.000,00
Ativo Não Circulante = R$ 720.000,00
Passivo Não Circulante = R$ 940.000,00
Com base nas informações fornecidas e sabendo que o estoque inicial é igual ao estoque final, qual o ciclo de caixa da empresa?
A partir dessas informações, qual o custo trimestral, expresso em percentagem, a ser determinado para o cliente?
Com base nessas informações, qual o grau de alavancagem operacional das empresas Alfa e Beta, respectivamente, assumindo um crescimento para as vendas de 20%?
Estoque em 31/12/X0 = 180.000,00
Estoque em 31/12/X1 = 220.000,00
Contas a Receber em 31/12/X0 = 350.000,00
Contas a Receber em 31/12/X1 = 326.000,00
Custo da Mercadoria Vendida = 900.000,00
Financiamentos de curto prazo = 550.000,00
Financiamentos de longo prazo = 850.000,00
Ativo Imobilizado = 847.000,00
Patrimônio Líquido = 660.000,00
Fornecedores = 290.000,00
A partir das informações acima, qual o valor, em reais, do capital de giro em 31/12/X1?

Qual o grau de alavancagem financeira da empresa, a partir das alternativas existentes, utilizando-se um crescimento para o LAJIR de 20%?
Que pagamento no fim de 5 meses, contados de hoje, em reais, ainda é necessário ser feito para uma taxa de juros composta de 2% ao mês?
Dado: Considere, para os cálculos, os valores na tabela acima.
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
By Rachel Ehrenberg Science News, Web edition: Monday, February 21st, 2011
WASHINGTON — Getting blood or other perishable supplies to an area that’s been struck by an earthquake or hurricane isn’t as simple as asking what brown can do for you. But a new model quickly determines the best routes and means for delivering humanitarian aid, even in situations where bridges are out or airport tarmacs are clogged with planes.
The research, presented February 18 at the annual meeting of the American Association for the Advancement of Science, could help get supplies to areas which have experienced natural disasters or help prepare for efficient distribution of vaccines when the flu hits.
Efficient supply chains have long been a goal of manufacturers, but transport in fragile networks — where supply, demand and delivery routes may be in extremely rapid flux — requires a different approach, said Anna Nagurney of the University of Massachusetts Amherst, who presented the new work. Rather than considering the shortest path from one place to another to maximize profit, her system aims for the cleanest path at minimum cost, while capturing factors such as the perishability of the product and the uncertainty of supply routes. ‘You don’t know where demand is, so it’s tricky,’ said Nagurney. ‘It’s a multicriteria decision-making problem.’
By calculating the total cost associated with each link in a network, accounting for congestion and incorporating penalties for time and products that are lost, the computer model calculates the best supply chain in situations where standard routes may be disrupted.
‘Mathematical tools are essential to develop formal means to predict, and to respond to, such critical perturbations,’ said Iain Couzin of Princeton University, who uses similar computational tools to study collective animal behavior. ‘This is particularly important where response must be rapid and effective, such as during disaster scenarios … or during epidemics or breaches of national security.
’ The work can be applied to immediate, pressing situations, such as getting blood, food or medication to a disaster site, or to longer-term problems such as determining the best locations for manufacturing flu vaccines. . Retrieved April 7th, 2011.
