Aplicação da Teoria dos Constrangimentos ao Sector de Transporte Público Colectivo – O Caso Da Transcor-Sv, S.A. –

Com a necessidade de adaptação às crescentes mudanças no mundo dos negócios, ao longo dos últimos anos a contabilidade de gestão tem sido criticada, pois os métodos de custeio tradicionalmente utilizados, não estão acompanhando estas mudanças, incapacitando a utilização destes como instrumentos de gestão eficazes. Na busca de ferramentas de gestão para auxiliar na tomada de decisão, foi desenvolvida a Teoria dos Constrangimentos (TOC) ou das Restrições, uma ferramenta de gestão cuja premissa é a identificação de constrangimentos que limitem a capacidade da empresa no alcance da sua meta. Muito se tem escrito sobre a aplicação desta teoria em empresas industriais, uma vez que, nessas organizações a existência de constrangimentos está mais presente. Tendo como objectivo verificar a viabilidade de aplicação desta teoria na actividade de prestação de serviços, o presente trabalho refere-se ao estudo de caso numa empresa de prestação de serviço de transporte público colectivo de passageiros TRANSCOR-SV,S.A., localizada na ilha de São Vicente. Para tal, identificámos factores considerados constrangimentos nos sistemas de transporte colectivo, através da aplicação de um questionário. Com estes factores em mãos, aplicámos a metodologia baseada no Processo de Raciocínio (PR) da OC. With the need of adaption to the growing changes happening in the business world, throughout the last few years, management accounting has been much criticized for the methods of costing used are not following such changes, turning the use of these meth-ods powerless to help provide an effective management in companies. In the search for creating useful tools to help guarantee effectiveness in decision making in companies, the Constraint Theory, or Restriction Theory, was created as a management tool in which the fundamental objective is to identify constraints that limit the capacity of a company to reach its goals successfully. Much has been written about the application of this theory in corporate industries, once in such business the existence of constraints is very present. With the aim of verifying the viability of its use in service rendered in collective public transport, this work is characterized by the case study of one such company in São Vicente. Initially, some factors that can be seen as constraints were identified in the public transport service, through the use of a questionnaire. With the results, follows the employ of the Thinking Process methodology in the analysis based in the Theory of Constraint.

Service Quality Analysis in the Five Stars Resort Hotels of Cape Verde

The objective of this study was the identification of the attributes and dimensions of service quality affecting the service performance of the five stars resort hotels located in the Cape Verde Islands. The reason boosting the initiative to do this research was the paramount role of the resort hotels in the development of the travel and tourism sector in Cape Verde, and the impact that today this sector has had in the economy of that country. The research opens with a literature review on the service quality theory in the hotel industry, starting from the middle of the 1980s with the classic model of service quality and SERVQUAL instrument to the analysis of recent models of service quality measurement in the hotel industry, as it is an example the scale of items developed in 2003 in the Lodging Quality Index (LQI). Furthermore, the study elaborates an analysis on the importance of the travel and tourism activities in the Cape Verde Islands, and it evidences the enormous importance of those activities in the performance of the Cape Verdean hotel industry. In sequence the study analyzes in details the hotel industry of Cape Verde and it identifies the market size of the five stars resort hotels and their current operators in that market. Moreover, the research develops with an online questionnaire elaborated and sent through the platforms of travel websites and communities to the guests whom have experienced the service of the five stars resort hotels located in the Cape Verde Islands. The scope of the questionnaire was to assess the attributes and dimensions of service quality in the five stars resort hotels of Cape Verde. The results of the questionnaire were in sequence analyzed through descriptive and applied statistics, using Microsoft Excel and the Statistical Package for Social Science (SPSS). Content validity analysis, factor analysis, and reliability analysis of the factors were made to purify an initial scale of 47 items of service quality. An instrument with three dimensions covering twenty four attributes of service quality assessment in the five stars resort hotels of Cape Verde was finally created. The three dimensions found were: staff competence; food and entertainment; and physical facilities. This study on the service in the five stars resort hotels of Cape Verde ends with brief comments on the status of service quality according to the identified dimensions and their attributes. In the conclusion, the study summarizes the whole work and gives some directions for future research.