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Advisor(s)
Abstract(s)
O presente relatório tem como objetivo descrever as atividades realizadas ao longo do estágio, desenvolvido no âmbito do mestrado em Ciências Económicas e Empresariais, com especialidade em Finanças e Contabilidade, da Universidade dos Açores. O mesmo realizou-se na empresa J. H. Ornelas & Cª, SUC., Lda e decorreu entre 1 de outubro de 2021 e 30 de junho de 2022.
Numa primeira fase, é realizado um enquadramento teórico, seguindo-se a caraterização do Grupo Bensaude e da empresa J. H. Ornelas & Cª, SUC., Lda. Posteriormente, o relatório visa apresentar as atividades desenvolvidas ao longo do estágio, atendendo aos conceitos adquiridos durante a licenciatura e o mestrado. Por último, desenvolve-se uma análise crítica à empresa e às tarefas realizadas, onde se relaciona com os conteúdos adquiridos anteriormente.
Em suma, ao longo do relatório, são desenvolvidos conceitos como, controlo e gestão, gestão de contas, orçamentação, gestão de compras e manutenção dos postos de abastecimento. São também descritas, de forma mais detalhada, as atividades desenvolvidas, que incluem alocação de custos, orçamentos, encomendas, quebras, notas de crédito e utilização de algumas plataformas e softwares. Do presente relatório conclui-se que, numa empresa, a gestão e o controlo são fundamentais para que se obtenham resultados eficientes e lucrativos.
ABSTRACT: This report aims to describe the activities performed during the internship developed in the scope of the Master's Degree in Economics and Business Sciences, with a specialty in Finance and Accounting, at the University of the Azores. The internship took place in the company J. H. Ornelas & Cª, SUC., Lda and lasted from October 1, 2021 to June 30, 2022. In a first phase of the internship, a theoretical framework is carried out, followed by the characterization of the Bensaude Group and the company J. H. Ornelas & Cª, SUC., Lda. Later, this report presents the activities developed during the internship, taking into account the concepts acquired during the undergraduate and master's degrees. Finally, a critical analysis of the company and the tasks performed is developed, where it is related to the contents acquired previously. In summary, throughout the report, concepts, such as, control and management, account management, budgeting, purchasing management and maintenance of the gas stations are developed. The activities of which developed are also described in more detail, which include cost allocation, budgets, orders, shrinkage, credit bills, and the use of some platforms and software. From this report it is concluded that in a company, management and control are fundamental to achieve efficient and profitable results.
ABSTRACT: This report aims to describe the activities performed during the internship developed in the scope of the Master's Degree in Economics and Business Sciences, with a specialty in Finance and Accounting, at the University of the Azores. The internship took place in the company J. H. Ornelas & Cª, SUC., Lda and lasted from October 1, 2021 to June 30, 2022. In a first phase of the internship, a theoretical framework is carried out, followed by the characterization of the Bensaude Group and the company J. H. Ornelas & Cª, SUC., Lda. Later, this report presents the activities developed during the internship, taking into account the concepts acquired during the undergraduate and master's degrees. Finally, a critical analysis of the company and the tasks performed is developed, where it is related to the contents acquired previously. In summary, throughout the report, concepts, such as, control and management, account management, budgeting, purchasing management and maintenance of the gas stations are developed. The activities of which developed are also described in more detail, which include cost allocation, budgets, orders, shrinkage, credit bills, and the use of some platforms and software. From this report it is concluded that in a company, management and control are fundamental to achieve efficient and profitable results.
Description
Dissertação de Mestrado, Ciências Económicas e Empresariais, 23 de março de 2023, Universidade dos Açores.
Keywords
Abastecimento de Combustível Gestão
Citation
Machado, Carolina Garcia. (2022). "Controlo e gestão dos postos de abastecimento da J. H. Ornelas & Cª, Suc., Lda". 39 p. (Dissertação de Mestrado em Ciências Económicas e Empresariais). Ponta Delgada: Universidade dos Açores, 2022. Disponível em http://hdl.handle.net/10400.3/6702