34 resultados para COST MANAGEMENT PRACTICES


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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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Soil is an essential resource for life and its properties are susceptible to be modified by tillage systems. The impact of management practices on soil functions can be assessed through a soil quality index. It is interesting to assess soil quality in different soil types. Therefore, the aim of this study was to determine the soil quality index of a Paleudult under different management conditions and sunflower culture. The experiment was carried out in Botucatu (SP, Brazil), in an 11-year non-tilled area used for growing soybean and maize during summer and black oat or triticale in winter. Four management systems were considered: no-tillage with a hoe planter (NTh), no-tillage with a double-disk planter (NTd), reduced tillage (RT) and conventional tillage (CT). Soil samples were taken from the planting lines at harvest time. To determine the soil quality indices, following the methodology proposed by Karlen and Stott (1994), three main soil functions were assessed: soil capacity for root development, water storage capacity of the soil and nutrient supply capacity of the soil. The studied Paleudult was considered a soil with good quality under all the observed management systems. However, the soil quality indices varied between treatments being 0.64, 0.68, 0.86 and 0.79 under NTh, NTd, RT and CT, respectively. Physical attributes such as resistance to penetration and macroporosity increased the soil quality index in RT and CT compared to NTh and NTd. The soil quality indices obtained suggested that the evaluated soil is adequate for sunflower production under our study conditions. In view of the SQI values, RT is the most suitable management for this site since it preserves soil quality and provides an acceptable sunflower yield. © 2011 Elsevier B.V.

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Specialized literature states that proper environmental management at companies requires support from human resource management. This occurs because the more efficient and effective human resource management is, the more it tends to contribute towards the organization's objectives. Considering that environmental management is an emerging organizational objective, human resource practices, when efficient and effective, tend to incorporate environmental goal and to become greener. In order to contribute to this emerging field of research, this paper reports on an empirical study about the relationship between human resources and environmental management at 75 Brazilian companies. The data collected were analyzed statistically using Structural Equation Modeling. The main results indicated that human resource management practices tend to statistically significant relate to environmental management at analyzed companies, through validation of H 1, but his relationship can be considered weak. © 2012 Elsevier B.V.

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Green teams are frequently considered in the state-of-the-art literature as an essential factor for companies aiming to implement and improve environmental management approaches and practices. However, most of the available literature on green teams is conceptual and theoretical by nature. Therefore, the main purpose of this article is to evaluate the main characteristics of green teams in Brazilian companies and to analyse the relationships between green teams and the maturity level of environmental management in those companies. Based on a conceptual background on corporate environmental management and green teams, a research was done in two complementary phases: a survey of 94 companies with ISO 14001 certification; and a multiple case study of four industrial companies. Survey results suggest that 82% of the studied companies have cross-functional green teams, i.e. involving various companies' departments; and 65% have functional green teams, i.e. individual department teams. The results of the case study suggest that the use of green teams is an instrument to the greening of companies with ISO 14001 in Brazil. The company with the most proactive and advanced environmental management is the same company which uses green teams more intensely. Green teams are especially necessary for implementing more technical environmental management practices, e.g. Life Cycle Assessment. Since this is one of the first studies analysing green teams, the results presented can be useful for companies and public policies aiming to implementation of environmental initiatives. © 2012 Elsevier Ltd. All rights reserved.

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Studies on innovation and technology management have emphasized the importance of integration between the research and development (R&D) department and others involved with the product development process (PDP) as a relevant practice for the good performance of technological innovation of product activities. This study addresses the topic of transfers of technologies to new product projects and also integration practices between the R&D department and others involved with the PDP. A qualitative study was conducted that was operationalized through two case studies at large high-tech companies: One is Brazilian and the other is a multinational subsidiary in Brazil. Among its main result, this paper represents and analyzes management practices that are favorable to integration in product development projects that demand development and transfer of technologies, such as: participation of R&D personnel in market activities, the adoption of virtual interaction mechanisms, and the application of methods such as technology roadmaps. © Universidad Alberto Hurtado, Facultad de Economía y Negocios.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Pós-graduação em Engenharia de Produção - FEB

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In the study of theoretical trends in Administration, the management of information follows the development of theories of Administration; constant-adaptations are suffered. Information Science area understands and concerns itself with the changes wrought in these endeavour of the knowledge society as new forms of communication and integration. The libraries interact in ways that maximize access to information and facilitate the improvement on their structural environment as strategic approach for your services. The research aims at identifying the requirements and specifications of an information system for knowledge management in the public’s library environment and proposes to achieve a pre-defined structure for the implementation of administration management. The research is conducted with public’s library of the metropolitan region of the North’s Portugal. Portugal libraries are institutions that operate in the social process of their communities reflecting the society and its organic sphere of informational performance. These libraries have developed the organizational theories to make a framework easily for effective management practices and have been using their produced knowledge in the optimization of their actions. In the improvement of systems, theoretical administrative trends become management decisions and result in the ultimate success of the organization. In order to achieve its objectives the study verified an economy based on knowledge management, and its production emphasizes the human capital that permeates the condition of the information in support for the development of communities.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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The self-evaluation is increasingly necessary in a competitive environment, and a way for companies to self-evaluate is through your budget. Knowing the importance of this budgetary process, this study aimed to observe and analyze the developing process of a zero-based budgeting (ZBB) highlighting its best practices and difficulties and propose recommendations for other companies in general. This goal was achieved through a case study in an area responsible for the budgeting process in the customer services department from a white-goods company. Also was required to review the literature regarding the customer services area, waste reduction, cost management, budgets in general and the zero-based budgeting. After reviewing the literature and the study, we can highlight good practices and difficulties observed in the studied company, and also propose recommendations on how to develop a zero-based budget and evidence what plans, analyzes and justifications are essential in a good budget process execution

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This work consists of a literature review of technical project management with a focus on cost management in order to establish concepts and build a theoretical basis for later perform a case study of a construction company. All of the literature review is based on best practices in project management from the Project Management Institute - PMI, among other bibliographies that use the same concepts. The case study covers issues such as area of expertise, constructions undertaken, methodologies, procedures, assumptions, allowing to understand how the company operates in the market and, especially, which interfaces with the cost department in company processes. Confronting the knowledge gained from the literature review of the concepts of PMI and the information obtained from the case study on the current situation of the management costs of the company, it was possible to identify some gaps in the company processes of cost management and thus propose the solution of creating a centralized functional area focused on cost, that is responsible for ensuring that best practices in project management, specifically costs, are being applied

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Technologies that increase crop yields are possible when providing profitability to the producer. The objective of this study was to evaluate production costs and profitability of maize in production systems in Cerrado. The study was conducted in Selviria (Mato Grosso do Sul State), Brazil, in the years 2009/10 and 2010/11. The experiment was arranged in randomized blocks with four replications in factorial and mixed with tracks. We established 36 treatments, three green manures (Pennisetum glaucum, Crotalaria juncea and intercropping Pennisetum glaucum + Crotalaria juncea), three soil management practices (no-tillage system, "heavy disking" + "levelling disking" and "chisel plow" + "levelling disking") and four doses of N (0, 60, 90 and 120 kg ha(-1)). For economic analysis were estimated operational cost, the gross revenue obtained by the product of the productivity of the treatments and the value of corn (R$ 0,417 kg or R$ 25,00 sc(-1)) and the ratio revenue / cost of treatment. Whereas higher values (revenue/cost > 1) and lower (revenue/cost ratio < 1) as a parameter in the analysis of profitability, it can be concluded that corn under no-tillage had the highest profitability in succession to Pennisetum glaucum growing profitability with increasing N rates, in succession to Crotalaria juncea and in the absence of nitrogen application on the coverage achieved higher profitability compared to other treatments and in succession to the consortium Pennisetum glaucum + Crotalaria juncea doses of N was between 50 and 55 kg ha(-1) offer greater profitability to the cultivation of corn.

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Pós-graduação em Agronomia (Irrigação e Drenagem) - FCA