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Publication
Recuperação das empresas em dificuldades económico-financeiras : o caso dos clientes da empresa 9TM
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| 3.76 MB | Adobe PDF |
Authors
Abstract(s)
O presente relatório é o resultado final do estágio realizado no âmbito do mestrado em Ciências Económicas Empresariais da Universidade dos Açores, que teve início a 1 de janeiro de 2019, na empresa 9TM, Lda. Esta empresa tem sede na Ilha Terceira, no conselho de Angra do Heroísmo, cuja principal atividade é a prestação de serviços de contabilidade. Para além desta vertente, a empresa também realiza aconselhamento financeiro e dá apoio à gestão empresarial/consultoria.
Os objetivos do estágio incidem sobre o apoio aos Contabilistas Certificados da empresa na execução de diversas tarefas administrativas de contabilidade. Ou seja, pretendeu-se com o estágio desenvolver as necessárias competências e qualidades profissionais resultantes da aplicação na vida contabilística da empresa dos conhecimentos adquiridos na área de contabilidade geral e fiscalidade durante a licenciatura em gestão e o mestrado em finanças e contabilidade.
Nos dias de hoje, existem sempre empresas que não conseguem sobreviver devido às dificuldades que se deparam. Daí, é importante antecipar situações críticas no ciclo económico de uma empresa. Caso a empresa não se encontre em situação de insolvência atual, mas numa situação de insolvência iminente ou em situação económica difícil, poderá recorrer ao PER e ao RERE, com a finalidade de ser recuperada.
A análise da documentação entregue pelos clientes permitiu verificar a existência de um sistema organizado, permitindo efetuar os lançamentos contabilísticos os mais verdadeiros possíveis. Tudo isto se irá se refletir sobre a forma de Balanço e Demonstração de Resultados com o intuito de analisar a saúde financeira de uma empresa. Em complemento, elaborar modelos de previsão de insolvência, preparar um balanço funcional e, consequentemente, a sua análise e proporcionar uma flexibilidade na utilização dos critérios de contabilidade (de acordo com a empresa) são sugestões de melhoria para o nosso trabalho.
ABSTRACT: The report hereby presented is the final result of the internship I did in the ambit of the Masters program I attended at the University of the Azores, in Business Economics, which began on January 1st, 2019, at 9TM, Lda. This company is based in Terceira Island, in the municipality of Angra do Heroísmo, and its main line of work is accounting. Besides this main line of services, it also works with financial advisory and business managerial/consulting. The goals of the internship focused on supporting the Certified Accountants of the company in implementing several accounting administrative tasks. That is, this internship aimed at developing the necessary competences and professional skills resulting from the implementation in the accounting life of a company of the outcomes learnt on general accounting and taxation during my Business Degree and Masters on Finance and Accounting. Currently, there are companies that barely survive due to the many difficulties they have to face. Therefore, it is crucial the anticipation of critical situations in the economic cycle of the company. If the company is not in a situation of current insolvency, but rather in a situation of upcoming insolvency or in a difficult economic debt, it can turn to PER or to RERE, as a means of being recovered. The study of the documents handed in by the customers allowed me to verify the existence of an organized system which enabled the release of very accurate accounting. All this will have an impact on the outcomes in the Inventory and Demonstration of Results targeting the study of the ‘financial health’ of a company. As a complement, create models that will foretell insolvency, prepare a functional inventory and, consequently, its analysis and provide flexibility in the use of the accounting criteria (according to the company), are suggestions of improvement to our line of work.
ABSTRACT: The report hereby presented is the final result of the internship I did in the ambit of the Masters program I attended at the University of the Azores, in Business Economics, which began on January 1st, 2019, at 9TM, Lda. This company is based in Terceira Island, in the municipality of Angra do Heroísmo, and its main line of work is accounting. Besides this main line of services, it also works with financial advisory and business managerial/consulting. The goals of the internship focused on supporting the Certified Accountants of the company in implementing several accounting administrative tasks. That is, this internship aimed at developing the necessary competences and professional skills resulting from the implementation in the accounting life of a company of the outcomes learnt on general accounting and taxation during my Business Degree and Masters on Finance and Accounting. Currently, there are companies that barely survive due to the many difficulties they have to face. Therefore, it is crucial the anticipation of critical situations in the economic cycle of the company. If the company is not in a situation of current insolvency, but rather in a situation of upcoming insolvency or in a difficult economic debt, it can turn to PER or to RERE, as a means of being recovered. The study of the documents handed in by the customers allowed me to verify the existence of an organized system which enabled the release of very accurate accounting. All this will have an impact on the outcomes in the Inventory and Demonstration of Results targeting the study of the ‘financial health’ of a company. As a complement, create models that will foretell insolvency, prepare a functional inventory and, consequently, its analysis and provide flexibility in the use of the accounting criteria (according to the company), are suggestions of improvement to our line of work.
Description
Mestrado (Relatório de Estágio), Ciências Económicas e Empresariais (Finanças), 8 de julho de 2021.
Keywords
Análise Financeira Contabilidade Gestão de Empresas Insolvency Recovery Revitalization Viability
Pedagogical Context
Citation
Correia, Maria Soares (2021). "Recuperação das empresas em dificuldades económico-financeiras: o caso dos clientes da empresa 9TM", 66 p.. Mestrado em Ciências Económicas e Empresariais (Finanças). Ponta Delgada: Universidade dos Açores. [Consult. Dia Mês Ano]. Disponível em www:<http://hdl.handle.net/10400.3/6141>.