Relatório de gestão e contas da 3k constroi, lda: exercício económico findo em 31 de Dezembro de 2021

Abstract

This report is part of the Business Simulation course and was based on the creation of a virtual company with the corporate name 3K Constroi, Lda., which began operations in January 2021 and is engaged in civil construction and public works. Its purpose is to present the results achieved by 3K Constroi, Lda., in the fiscal year 2021. The Management Report contains a faithful and clear explanation of the evolution of the company's business, performance and position, as well as a description of the main risks and uncertainties it faces. The Financial Statements (FS) of 3K Constroi, Ltda. are prepared based on the Accounting System for the Business Sector in Mozambique (SCSEM), approved by Decree No. 70/2009, of December 22. The report is divided into 4 (four) chapters, the first chapter referring to the management report, which contains the introduction, presentation of the company including an organizational chart with a description of the main responsibilities of the departments, the second chapter refers to the complete set of Financial Statements for the fiscal year ended December 31, 2021, namely, balance sheet, income statement by nature and functions, cash flow statement, statement of changes in equity, explanatory notes, the third chapter refers to the process related to compliance with legal obligations of a commercial and tax nature and continuity elements, and finally the fourth chapter which includes the annexes (balance sheets, tax models, amortization statement, inventory of raw materials and fixed assets, financing contracts, insurance, etc.). This report will assess compliance with the objectives established in the activity plan for 2021 through analysis of deviations and performance indicators, and will also delve deeper into the management strategy and model(TRADUÇÃO NOSSA)