61 resultados para Total Cost Management


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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Engenharia Mecânica - FEG

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Pós-graduação em Enfermagem (mestrado profissional) - FMB

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Pós-graduação em Engenharia Elétrica - FEIS

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

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Pós-graduação em Matemática - IBILCE

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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