5 resultados para measurement systems
em Universidade Federal do Rio Grande do Norte(UFRN)
Resumo:
This work is a case study to investigate the dynamics of the historians thought as they produce a knowledge about the history of the area measurement systems as forms of historical expressions and representations. We refer to some of the ideas of David Bohm (1989, 1992, 1994, 1996) to support our theoretical understanding about the operation of thought. We chose a period that is recognized by the theorists as the origin of the geometrical thought -embracing the knowledge developed by the Egyptians, Babylonians, Chinese, Hindus, Greeks and Romans- and is referred to as containing a cycle in the development of this knowledge, described as beginning, apogee and decline. We assume this history, as told by the theorists, as a version that we organize and tell with the help of three sets of categories. The first refers to the elements that take part in the measurement practices; the second refers to the historians understanding about the development of the scientific knowledge. This exercise allowed us to extract the theorists main beliefs, that we criticized in the light of the knowledge about Cubação (Dal Pian, 1990). We stress the importance of the methodological approach adopted in this study to the teaching of Geometry and its history
Resumo:
The changes that have taken place in the organizational environment in recent decades have led to new performance measurement systems being proposed, given the inadequacy of traditional models. The Balanced Scorecard (BSC) emerged as an instrument to translate financial and non-financial assets into real values for all interested parties in the organization, allowing the introduction of strategies to achieve the desired goals. Research shows that most errors committed with the use of this method are related to the implementation process. Thus, the aim of this dissertation is to analyze the process of building and implementing the BSC in an organization. This empirical exploratory study is based on the classic case study method, which enables the researcher to work with a set of evidence, including direct observation, interviews and document analysis. The results show that the use of BSC in the company investigated posed problems during the process of building and implementing the method. These problems were caused mainly by the lack of involvement on the part of upper management and the team s scant knowledge of Balanced Scorecard. One of the gains obtained from adopting the system was the introduction and/or consolidation of a culture of strategic planning and participative management. The continuous implementation phase was highlighted in the monitoring program, created by the organization in an attempt to reverse existing problems, using the BSC as a third generation strategic management system, which led to significant gains, better use of the system and stronger management practices
Resumo:
The purpose of this study was to develop a pilot plant which the main goal is to emulate a flow peak pressure in a separation vessel. Effect similar that is caused by the production in a slug flow in production wells equipped with the artificial lift method plunger lift. The motivation for its development was the need to test in a plant on a smaller scale, a new technique developed to estimate the gas flow in production wells equipped with plunger lift. To develop it, studies about multiphase flow effects, operation methods of artificial lift in plunger lift wells, industrial instrumentation elements, control valves, vessel sizing separators and measurement systems were done. The methodology used was the definition of process flowcharts, its parameters and how the effects needed would be generated for the success of the experiments. Therefore, control valves, the design and construction of vessels and the acquisition of other equipment used were defined. One of the vessels works as a tank of compressed air that is connected to the separation vessel and generates pulses of gas controlled by a on/off valve. With the emulator system ready, several control experiments were made, being the control of peak flow pressure generation and the flow meter the main experiments, this way, it was confirmed the efficiency of the plant usage in the problem that motivated it. It was concluded that the system is capable of generate effects of flow with peak pressure in a primary separation vessel. Studies such as the estimation of gas flow at the exit of the vessel and several academic studies can be done and tested on a smaller scale and then applied in real plants, avoiding waste of time and money.
Resumo:
The purpose of this paper is to identify how real estate companies from the city of Natal measure their organizational performance. Traditionally these companies measure their performance using financial measures; however, the technological improvement, the internationalization of the economy and the change in consumer behavior all demand better products and services, and other measuring models. Those changes motivate organizations to continually improve the quality of their products and services. In this way, these companies need to associate their financial results to their global performance. Therefore, it is necessary to have organizational performance models that associate financial and non-financial measures to the strategies of the companies. The research also tries to identify which performance indicators are used by these companies, as well as to test a model who questions: a) if there is any relationship between managers´ characteristics and performance measuring systems´ characteristics; b) if there is any relationship between the company s characteristics and the characteristics of the measuring system used to evaluate its organizational performance and c) finally to verify if there is a relationship between the characteristics of the measuring system and the company s performance. The information which served as a basis for the study was obtained through an empirical research, with questionnaires, answered by 66 (sixty six) companies from the city of Natal, capital of the state of Rio Grande do Norte. The results show that none of the companies investigated use any of the performance measurement models proposed in the modern literature. However, they use on an isolated way some of the measures those models, including some measures from adopted in the Balanced Scorecard, as well as the benchmarking process, making comparisons with the performance of their competitors. The research also reveals that either bigger companies, companies with more experienced managers or with better performance show better performance measurement systems
Resumo:
This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels