Guidelines and Dissertation Defense

The student will have guidance from a phD teacher during the project, research and writing of the dissertation.

The student will submit his dissertation for qualification, being approved will be scheduled defense that will be online for a bank of doctors.

Discipline Menus

Research Methods and Techniques

Common sense and science. Definitions of science. The types of knowledge. Evolution of science in time. Research. Research Methodology. Research methods and techniques. Preparation of scientific articles. Methodology of the text. It’s a record. From the idea to the research project. Case study. Experience report. Structure of the project. Literature and state of the art review. Technical standards. Strategic Planning

Evolution of strategic thinking. Schools of strategic thinking. Competitive Advantage. Strategic, tactical and operational planning. Implementation and control of the strategy. Strategic Directions and Corporate Strategy. Strategic objectives: definition and classification. Strategic objectives: implementation and deployment. Strategic positioning. Business Level Strategy. Five porter forces. Strategic references. Expectation of stakeholders. SWOT analysis. Macroenvironment. Analysis of the external environment: macroenvironment and industry. Opportunities and Threats. Analysis of the internal environment. Strategy. Formulation of competitive strategy. Mapping in Strategic Planning. Strategic management. Structures and Processes. Methods and Evaluation of the Strategy. Managing Strategic Change. Values, Mission, Vision and Objectives. Stages of strategic planning. Competitors and Markets. Strategic Capability.

Cost Accounting

Introduction to Cost Accounting and Cost Concepts. Basic Cost Accounting Schema. Materials as Cost Components. Labor as Cost Component. Indirect Manufacturing Costs. Cost by Order or Order. Production by Process or In Series. Standard Cost. Activity Costing (CBA or ABC). Direct method.

Accounting Theory

Accounting objectives and methodology. The conceptual structure of accounting. Assets and Liabilities: Nature and valuation. Result – revenue, expense, loss and gain: nature, measurement and recognition regime. Equity: nature, classification of mutations, conceptual approaches. Critical analysis of the Fundamental Accounting Principles approved by the Federal Accounting Council – CFC.

Corporate Governance

The importance of corporate governance. Management at its operational, tactical and strategic levels. The company as a system and its environment. Transparency. Types of conflicts structuring corporate governance and legal support. The pillars of support for corporate governance. Middle areas and end areas, Staff and line. Assembly, board of directors, chair, supervisory board, committees. Importance and characteristics of the board. bovespa and governance levels. Accounting fraud. Conflict management in the organizational environment. Involvement of the SOX law for Brazilian companies. Investors’ goal. Objective and responsibilities of the Board of Directors. Main indicators of financial health. Profitability.

Audit

Audit fundamentals. External and internal audit standards. Audit procedures. Audit testing. Audit planning. Work papers: concept, objective and elaboration. Internal control and corporate governance. Audit report. Audit on the balance sheet. Audit on the income statement. Investment Analysis

Introduction to business valuation. Market value of companies. CAPM: financial asset pricing model. Rating of Brazil: credit rating agencies. Internal rate of return (IRR). Simple payback. Cash flow debilled: net present value (LPV). Private equity funds. Mergers and acquisitions. Budget and Control

Budget: Operational and Financial Planning. Control: Revenue Center. Standard Cost Center, Discretionary Cost Center.

Analysis of financial statements

Preparation of financial statements for analysis; The main economic financial indicators; Liquidity indices; Operational indices; Economic indices; Market indices; Managerial performance indexes; Balance sheet analysis techniques; Horizontal and vertical analyses; Analysis through indexes; Context analysis: historical data; Comparative analysis with companies in the field; Imbalance factors; The limitations of accounting for analysis; the importance of explanatory notes, audit reports and opinions; Additional analytical frameworks; Conclusive opinion of the balance sheet analysis.

Research Project

Development of a research project according to the techniques and methods of research in a concentration area of the master’s degree.

Research Seminar

Development of a master’s thesis.