Unidades estratégicas de negócios: uma ferramenta para gestão competitiva de empresas

Este artigo tem por objetivo discutir e apresentar algumas considerações acerca das vantagens e implicações da utilização do conceito de UEN - Unidade Estratégica de Negócios, na gestão de empresas, de modo geral. O artigo discute algumas relações que devem ser esclarecidas antes da plena adoção do conceito. Baseado na literatura e na experiência do autor em consultoria em empresas, o artigo propõe uma abordagem metodológica para permitir que gerentes possam definir, analisar e compreender os efeitos da utilização do conceito de UEN - Unidade Estratégica de Negócios, considerando as dimensões competitivas ou Fatores Críticos de Sucesso típicos e intrínsecos da natureza de cada negócio.

Implantação do método activity based costing na logística interna de uma empresa química

Este trabalho tem como objetivo apresentar como o método ABC - activity based costing foi implantado para realizar o custeio da logística interna da empresa química BASF SA., situada na cidade de Guaratinguetá - SP. Apresentam-se: a descrição do processo de mudança do método de custeio tradicional para o método ABC, as dificuldades encontradas e como foram ultrapassadas, bem como as vantagens constatadas pela empresa. O departamento de logística da empresa funciona como um prestador de serviços, atendendo a todos os processos produtivos das divisões (unidades de negócio) existentes na planta de Guaratinguetá, no que concerne à armazenagem e ao fornecimento de matérias-primas, além de atuar na retirada e na armazenagem de produto acabado. Como principais resultados, obteve-se uma distribuição de custos mais justa entre as divisões da planta, identificação de oportunidades de melhoria nos processos logísticos, identificação de processo e atividades que não agregavam valor aos produtos, entre outros. Finalmente, o processo de implantação e os resultados foram muito bem avaliados pelos gestores, o que foi decisivo para a adoção do método ABC como sistema gerencial de custos logísticos da empresa.

Gestão do desempenho organizacional em empresas do setor de construção civil: uma aplicação do Balanced Scorecard

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Os desafios da House Agency: estudo de caso sobre “agência da casa” de uma empresa varejista da cidade de Bauru/SP

After the Technological Revolution, the world has undergone many social and behavioral changes that have forced companies to rethink their methods of communication in marketing. Marketing is a strategic business sector with a focus on research into the demands and needs of its customers looking beyond a quality product. Thus, to generate and mediate communication between company and client came the Communication Agencies, third party companies that provide communications services to several companies, and the House Agencies, which constitute a communication area of the company. This paper presents a survey of House Agency, its functioning, structure, demands, functional profile and presents a case study on the House of Agency retail company \\\"Supermarkets Trust\\\", pointing out the strengths and weaknesses that the company faces when choosing structuring an agency of the house.

Coordinated, network-based research as a strategic component of science in Brazil

Scientific research plays a fundamental role in the health and development of any society, since all technological advances depend ultimately on scientific discovery and the generation of wealth is intricately dependent on technological advance. Due to their importance, science and technology generally occupy important places in the hierarchical structure of developed societies, and they receive considerable public and private investment. Publicly funded science is almost entirely devoted to discovery, and it is administered and structured in a very similar way throughout the world. Particularly in the biological sciences, this structure, which is very much centered on the individual scientist and his own hypothesis-based investigations, may not be the best suited for either discovery in the context of complex biological systems, or for the efficient advancement of fundamental knowledge into practical utility. The adoption of other organizational paradigms, which permit a more coordinated and interactive research structure, may provide important opportunities to accelerate the scientific process and further enhance its relevance and contribution to society. The key alternative is a structure that incorporates larger organizational units to tackle larger and more complex problems. One example of such a unit is the research network. Brazil has utilized such networks to great effect in genome sequencing projects, demonstrating their relevance to the Brazilian research community and opening the possibility of their wider utility in the future.

Towards a strategic CSR: A Brazilian case study

Purpose - Organisations may be considered, at the same time, either part of the problem or part of the solution for the social-environmental crisis that is occurring. To be part of the solution, they must head for a strategic management of corporate social responsibility (CSR). The objective of the present study is to identify and analyse the interfaces between theoretical models of strategic implementation of CSR and the variables and major players involved in this process. Design/methodology/approach - This is a qualitative research using a case study strategy. The company chosen for this case study has been highlighted as one of the best national companies to work for, with significant social responsibility indices. Findings - The case study found some results, such as the importance of aligning with human resource management for strategic implementation of CSR and the integrative characteristic between different workers, that are essential for this process. Originality/value - Only a few international articles discuss CSR in Brazil. The results could be useful for classes focusing on Doing business in Brazil. © Emerald Group Publishing Limited.

Information access law and disclosing of information by joint-stock companies in Brazil: open data and Extensible Business Reporting Language (XBRL) standard

The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.