- Antônio Dias Pereira Filho;
- Aureliano Angel Bressan;
- Bruno Perez
- Francisco Vidal Barbosa;
- Hudson Fernandes Amaral;
- Márcio Augusto Gonçalves;
- Robert Aldo Iquiapaza.
This field focuses on financial accounting for publicly held companies; analysis of financial statements; cost-volume-profit analysis; cost estimation; retail price creation; and the measurement of costs related to decision-making (purchasing or producing components, quantitative and qualitative factors to be considered, sector expansion or abandonment, influence of limiting factors in the production and replacement of equipment, etc.). We also explore operational control and performance measurements; activity-based costing; value analysis and engineering; behavioral aspects of accounting control systems; application of linear programs to management accounting; application of support systems for decision-making; and knowledge-based systems and neural networks in management accounting.
Performance and financial strategies for companies
This thematic field involves evaluating differing economic assessments of businesses’ economic and financial performance and analysis of the strategies that companies use to finance their growth, as well as various alternatives for the use of investments. In addition to strategic questions, the instruments used in the decision-making process and managerial control are addressed. Financial planning and business budgets receive special attention. This field of research also brings together studies of the development and analysis of computational programs applied to financial management.
Management and public finance
Due to the complexity of public budget processes, which are characterized by a dearth of public resources for affected parties and by the management strategies, we consider the way in which organizations develop, implement, and evaluate its budget initiatives. Citizen participation in the planning process, in addition to being supported in the constitution, is part of the budget process of a number of public institutions such as several municipal governments, though the city budget council. In this context, the study of the budget management system is of great importance as it enables a more detailed understanding of this relevant aspect of public administration. This thematic field also includes studies of government financial and budgetary planning; models for and evaluations of public budgets; financial monitoring and control of government programs; management and mediation of financial performance in public administration; and financial analysis for privatization.
Finance, capital, and the derivatives market
The main topics in this thematic field are financial, monetary, and capital markets in Brazil; risk management for financial institutions; management of securities, investment portfolios, convertible bonds, subscription bonds, and others; options; risk management for financial institutions; and commercial leasing. Other main topics include international financial markets, exchange markets and exchange rates; and purchasing power parity for interest rates; capital budgets in the international context; investment analysis in the international context ; and financial administration in multinational and transnational companies. Mergers and acquisitions; methods of obtaining market value for businesses; bankruptcy and reorganization; financial crisis management in businesses; and the organization and liquidation of businesses complete the list of main topics in this thematic field.
Studies in this thematic field seek an understanding of the financial factors that affect entrepreneurial businesses at their various stages. Among the subjects studied, the following stand out: the financial basis for entrepreneurial businesses; financial management; venture capital; angel funds; start-ups’ financial strategies; financial structure; business assessment; IPOs; spin-offs; and the financial analysis and control of entrepreneurial businesses. Basic aspects of companies in relation to corporate governance and the capacity for technological innovation are also studied.
Click on the link below to learn more about the Research Unit for the financial fields listed above:
The Unit for Education, Research, and Consulting in Finance and Accounting (Núcleo de Ensino, Pesquisa e Consultoria em Finanças e Contabilidade (NUFI)).