Aplicação do regime geral das moratórias nos financiamentos – o caso da BERD, S.A

• Autor(a) principal: Machado, Joana de Sousa
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/22354
• topic: Moratória; Financiamentos; Relatório de despesas; Ajudas de custo; Moratorium; Financing; Expense Report; Per diem payments; Economia

Due to the global pandemic of COVID-19, economic activity suffered a sharp drop in the most diverse sectors of activity, also affecting the work activity of BERD, S.A. the entity where the curricular internship took place. This internship report presents a description of the various tasks carried out during the internship, with special emphasis on the preparation and review of employee expense reports and the change to the per diem payments method to be used in the company, applicable to workers who travel abroad, thus improving the efficiency of the tasks to be carried out both by employees and by the administrative and financial department. This internship report also includes an interview with the financial director of the BERD and where it can be concluded that the application of moratoriums on company financing had a great positive impact as they could be able to work in a context of market stagnation and that later the company could be prepare for the resumption of amortization of financing (after the end of the moratoriums).