https://repositorio.ufms.br/handle/123456789/4638 2026-07-26T15:14:36Z https://repositorio.ufms.br/handle/123456789/14642 Título: Estudo da Formação do Preço de venda em uma padaria no Vale do Ivinhema (MS) Abstract: The bakery sector has stood out for its high competitiveness and the constant need to balance quality and price. In this context, understanding production costs is essential for defining an adequate selling price and ensuring business sustainability. This study aimed to analyze the formation of the selling price in a bakery located in Vale do Ivinhema (MS), Brazil. The research was conducted through a case study, with a qualitative and descriptive approach, using documentary analysis and direct observation of production activities. The results showed that the bakery did not perform detailed cost calculations, applying only a percentage over raw material values. The application of absorption costing and variable costing methods, combined with the mark-up technique, made it possible to determine unit costs and ideal selling prices for each product. It was found that all products are sold below the recommended technical value, wich may compromise profitability. Nevertheless, a positive contribution margin was observed, especially for French and homemade bread. This study contributes by demonstrating, in practical terms, how cost control and proper pricing directly affect the profitability and decision-making of small bakery businesses Tipo: Trabalho de Conclusão de Curso 2026-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/14629 Título: USO DAS DEMONSTRAÇÕES CONTÁBEIS PARA TOMADA DE DECISÃO NO MERCADO FINANCEIRO Abstract: Financial statements are reports that present economic and financial data, enabling the analysis and assessment of a company's financial health. Regarding investments, analyzing financial statements can be crucial for decision-making, as this data allows for an in-depth analysis of a company's economic performance. Accordingly, this study aims to examine investors' perceptions regarding the use of financial statements for decision-making in the financial market. This is a quantitative, descriptive study that gathered information via an online questionnaire administered to investors. The results show a significant proportion of female investors (65%) and indicate that the primary motivation for investing is income growth (50%); the study identified moderate (45%) and conservative (40%) investor profiles, with most possessing intermediate knowledge of the financial market (45%). It was found that financial statements serve as technical support (70%) and are used in decision-making due to the trust and security they provide, as well as their recognition as effective tools (60%). The Income Statement is the financial statement most frequently used for decision-making, followed by the Balance Sheet. Thus, this research contributes to broadening the discussion on the importance of accounting as a decision-support tool—not only within the corporate environment but also in the context of financial market investments. Tipo: Trabalho de Conclusão de Curso 2026-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/14419 Título: Evidenciação das práticas de responsabilidade social corporativa de uma empresa do segmento de Papel e Celulose Abstract: Corporate Social Responsibility (CSR) has gained prominence in the business world for reflecting the commitment of organizations to practices that prioritize not only profits but also social well-being and environmental preservation. In this context, it is known that companies with a high pollution impact, such as paper and pulp companies, are constantly pressured to adopt sustainable actions that reduce these negative impacts. In light of the foregoing, this research aims to describe the corporate social responsibility actions in the Suzano industry disclosed in the sustainability report. To achieve this goal, a depth analysis was conducted, based on documentary analysis, using as a reference the Sustainability Report published by the company Suzano in the year 2024. The contribution of this analysis consists of understanding the importance of CSR as a management strategy and the encouragement of transparency in the environmental and social practices of organizations. The research also contributes to the disclosure of the actions made available by the company to promote legitimacy. Tipo: Trabalho de Conclusão de Curso 2026-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/14397 Título: Ações de Responsabilidade Social Corporativa: evidências da relação com os Objetivos de Desenvolvimento Sustentável em empresas de capital aberto Abstract: This study aims to examine the relationship between Corporate Social Responsibility (CSR) practices and the Sustainable Development Goals (SDGs) in Brazilian publicly traded companies that publish sustainability reports. This is a qualitative and descriptive research study. Sustainability reports from companies listed on Level 2 of the stock exchange were analyzed, with four companies from different sectors selected for the sample. The results of the indicator analysis were organized into three dimensions: economic, environmental, and social. Furthermore, the CSR practices identified in the sustainability reports of the analyzed companies are aligned with the SDGs. The study contributes by identifying CSR actions that support the SDGs in publicly traded companies. It also presents an overview of how large corporations adopt CSR practices and how these actions align with the SDGs to strengthen communication with their stakeholders. Tipo: Trabalho de Conclusão de Curso 2026-01-01T00:00:00Z