O impacto institucional da implantação de uma política de fundos estruturais no MERCOSUL: uma análise a partir dos governos não-centrais

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Redução de desperdícios no serviço de atendimento ao consumidor: estudo de caso do orçamento base zero em uma empresa de linha branca

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

Proposta de estruturação do departamento de custos de uma empresa de construção civil de médio porte

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

Enfermagem e o gerenciamento de custos: revisão sistemática nacional e internacional

Objectives: conduct a systematic review of national and international literature, to classify the types of production, comparing the two literatures and synthesize knowledge in the area. Method: Systematic Review of Literature, in the databases LILACS, CINAHL and MEDLINE for selection of articles in their entirety, the data extracted from the articles selected were: the study of bibliographic information (title, author, journal, place of study and year of publication), and general information (multidisciplinary production or specific area, language, type of study, type of population and contributions of the study). The categories established for classification of publications were: raising the cost of procedures/ interventions, economic evaluation of specific intervention, inclusion of nursing in the economic context, using cost as an important variable in the study. Results: The study included 39 publications, with 31% of national production and the remaining 69%, internationally. Most publications were classified according to category of economic evaluation of specific intervention, followed by the category of raising the cost of procedure / intervention, which fits the majority of national production. Human resources is shaped as an important variable for obtaining cost studies that proposed to make this calculation. Conclusion: The production of literature in nursing cost management is relevant in number of publications within the proposed period and is directed to different areas within this theme. There are significant differences in national and international literature: these last use more accurate methods, have more content theorized, use more the economic evaluation tools and related more costs with a amplified context. The production of such knowledge should continue as far as possible and putting that knowledge relating the current reality, in order to amplify the field of nursing and add value

Organizações estratégicas: campo de (re)produção da ideologia narcisista e do espetáculo

This paper aims to present a reflection on the contemporary way of life substantiated by its pillars -consumption, individualism, competitiveness, fluid relationship - aiming to assimilate it to an administrative management model that is widely distributed in monopolistic-financial capitalism - strategic management model - guided by the question: Why does this management model find such a fertile field for development in the contemporary scenario? Thus, the study was theoretically and methodologically based on the approach of psychosociology and was developed from a theoretical review. We have conducted a contextualization and definition of contemporaneity in which a market society that celebrates the spectacle lies, analyzing, from this point, the strategic organizational management model that has been working as a drug in the subjective constitution of the individuals producing the striking resonances in the psychosocial field. The assimilation performed in this paper allowed us to clarify some possible causes of social pathologies arising from the increasingly cruel world we face in professional life.

Avaliação do software Autodesk Revit 2016 para quantificação por meio da modelagem da informação da construção

The building budgeting quickly and accurately is a challenge faced by the companies in the sector. The cost estimation process is performed from the quantity takeoff and this process of quantification, historically, through the analysis of the project, scope of work and project information contained in 2D design, text files and spreadsheets. This method, in many cases, present itself flawed, influencing the making management decisions, once it is closely coupled to time and cost management. In this scenario, this work intends to make a critical analysis of conventional process of quantity takeoff, from the quantification through 2D designs, and with the use of the software Autodesk Revit 2016, which uses the concepts of building information modeling for automated quantity takeoff of 3D model construction. It is noted that the 3D modeling process should be aligned with the goals of budgeting. The use of BIM technology programs provides several benefits compared to traditional quantity takeoff process, representing gains in productivity, transparency and assertiveness

Avaliação do software Autodesk Revit 2016 para quantificação por meio da modelagem da informação da construção

The building budgeting quickly and accurately is a challenge faced by the companies in the sector. The cost estimation process is performed from the quantity takeoff and this process of quantification, historically, through the analysis of the project, scope of work and project information contained in 2D design, text files and spreadsheets. This method, in many cases, present itself flawed, influencing the making management decisions, once it is closely coupled to time and cost management. In this scenario, this work intends to make a critical analysis of conventional process of quantity takeoff, from the quantification through 2D designs, and with the use of the software Autodesk Revit 2016, which uses the concepts of building information modeling for automated quantity takeoff of 3D model construction. It is noted that the 3D modeling process should be aligned with the goals of budgeting. The use of BIM technology programs provides several benefits compared to traditional quantity takeoff process, representing gains in productivity, transparency and assertiveness

Costs of most frequent nursing activities in highly dependent hospitalized patients

This quantitative study aimed to identify the costs of the most frequent nursing activities in highly dependent hospitalized patients at a medical clinic. The non-probabilistic convenience sample corresponded to 607 observations regarding oral feeding activities (OF), blood pressure verification (BP)/heart rate (HR), body temperature checking (BTC), performance of intimate hygiene and management of feeding probe. The costs identified corresponded to R$2.40 (SD+/-2.64) for OF feeding; R$1.26 (SD+/-0.48) to verify the BP/HR; R$1.17 (SD+/-0.46) for BTC; R$15.59 (SD+/-8.62) to perform intimate hygiene and R$5.95 (SD+/-2.13) for management of feeding probe. This study will facilitate cost management, with a view to avoiding waste related to unnecessary resource consumption and establish a correlation between costs and care delivery results. Supported by Pro-Reitoria de Pesquisa, Universidade de Sao Paulo, Brazil.

Financial decision making about found oil and gas in Ghana : real options vs. traditional methods

This research is a study of the use of capital budgeting methods for investment decisions. It uses both the traditional methods and the newly introduced approach called the real options analysis to make a decision. The research elucidates how capital budgeting can be done when analysts encounter projects with high uncertainty and are capital intensive, for example oil and gas production. It then uses the oil and gas find in Ghana as a case study to support its argument. For a clear understanding a thorough literature review was done, which highlights the advantages and disadvantages of both methods. The revenue that the project will generate and the costs of production were obtained from the predictions by analysts from GNPC and compared to others experts’ opinion. It then applied both the traditional and real option valuation on the oil and gas find in Ghana to determine the project’s feasibility. Although, there are some short falls in real option analysis that are presented in this research, it is still helpful in valuing projects that are capital intensive with high volatility due to the strategic flexibility management possess in their decision making. It also suggests that traditional methods of evaluation should still be maintained and be used to value projects that have no options or those with options yet the options do not have significant impact on the project. The research points out the economic ripples the production of oil and gas will have on Ghana’s economy should the project be undertaken. These ripples include economic growth, massive job creation and reduction of the balance of trade deficit for the country. The long run effect is an eventually improvement of life of the citizens. It is also belief that the production of gas specifically can be used to generate electricity in Ghana which would enable the country to have a more stable and reliable power source necessary to attract more foreign direct investment.

I shouldn't have to do this: Illegitimate tasks as a stressor in relation to organizational control and resource deficits

The performance of tasks that are perceived as unnecessary or unreasonable, illegitimate tasks, represents a new stressor concept that refers to assignments that violate the norms associated with the role requirements of professional work. Research has shown that illegitimate tasks are associated with stress and counterproductive work behaviour. The purpose of this study was to provide insight into the contribution of characteristics of the organization on the prevalence of illegitimate tasks in the work of frontline and middle managers. Using the Bern Illegitimate Task Scale (BITS) in a sample of 440 local government operations managers in 28 different organizations in Sweden, this study supports the theoretical assumptions that illegitimate tasks are positively related to stress and negatively related to satisfaction with work performance. Results further show that 10% of the variance in illegitimate tasks can be attributed to the organization where the managers work. Multilevel referential analysis showed that the more the organization was characterized by competition for resources between units, unfair and arbitrary resource allocation and obscure decisional structure, the more illegitimate tasks managers reported. These results should be valuable for strategic-level management since they indicate that illegitimate tasks can be counteracted by means of the organization of work.

Estructuras, Procesos, Indicadores para Gestionar el Proceso de la Demanda Estratégica en las TI

En los últimos años, el desarrollo industrial a nivel globalizado en los diferentes sectores, la difusión de la TI y el uso estratégico de la misma, han crecido de manera exponencial. El uso adecuado de esta, se ha convertido en una gran preocupación para los órganos de gobierno de las organizaciones ya que la falta de dirección y control en las inversiones que se realizan en ellas, así como un uso inadecuado de las mismas pueden comprometer la consecución de los objetivos de la organización, su competitividad y su sostenibilidad a medio-largo plazo. La preocupación de los propietarios de los negocios es mejorar su rendimiento con la ayuda de la TI frente a sus competidores, realizando los procesos de negocio de una manera eficaz y eficiente, por lo que muchas organizaciones han realizado inversiones importantes en la adquisición de tecnología para lograr sus propósitos. Sin embargo la ejecución de estas inversiones no se ha gestionado adecuadamente, conforme a las políticas y planes especificados en los planes de negocio de la organización y la entrega de los servicios de TI no ha sido conforme a los objetivos previstos, generando pérdidas importantes y lo que es peor un gran deterioro de la imagen de la organización, por lo que consideramos a la gestión de la demanda estratégica de la TI como uno de los factores claves para el éxito de los negocios, el cual no ha sido tomada en cuenta por los consejos de gobierno o los altos ejecutivos de las organizaciones. La investigación comienza con una amplia revisión de la literatura, identificando dos elementos muy importantes, la demanda y el suministro de la TI dentro de la gobernanza corporativa de la TI; notándose la escasa información relacionado con la gestión de la demanda estratégica de la TI. Se realizó un estudio exploratorio para conocer como los miembros del consejo de administración y altos ejecutivos de una organización gestionan la demanda estratégica de la TI, obteniendo una respuesta de 130 encuestados, donde se confirma que hace falta normas o metodologías para la gestión de la demanda estratégica de la TI. En base a estos resultados se ha construido un marco de trabajo para todo el proceso de la gestión de la demanda de la TI y como una solución que se plantea en esta tesis doctoral, consiste en la elaboración de una metodología, combinando e integrando marcos de trabajo y estándares relacionados con la gobernanza corporativa de la TI. La metodología propuesta está conformada por tres fases, cada fase con sus actividades principales, y cada actividad principal por un conjunto de sub-actividades. Además, se establecen los roles y responsabilidades de los altos ejecutivos para cada una de las actividades principales. Esta propuesta debe ser de fácil implantación y aplicable en las organizaciones, permitiendo a estas afrontar con éxito el desarrollo de sus negocios, con una mejor calidad, reduciendo los costes de operación y empleando el menor tiempo posible. La validación de la metodología propuesta se realizó a través de una encuesta online y un estudio de casos. En la encuesta de validación participaron 42 altos ejecutivos de diferentes empresas y el estudio de casos se realizó con 5 empresas internacionales. Las respuestas de los estudios fueron analizados, para determinar la aceptación o el rechazo de la metodología propuesta por los participantes, confirmando la validez y confiabilidad del estudio. Este es uno de los primeros estudios reportado con evidencias empíricas para el proceso de la gestión de la demanda estratégica de la TI. Los resultados de esta investigación han sido publicados en revistas y congresos internacionales. ABSTRACT In recent years, the globalized industrial development, diffusion and strategic use of IT in different sectors has grown exponentially. Proper use of IT has become a major concern for government bodies and organizations. Uncontrolled or mismanaged IT investments or improper IT use may compromise the achievement of an organization’s objectives, competitiveness and sustainability in the medium to long term. Business owners set out to use IT to outperform their competitors, enacting business processes effectively and efficiently. Many organizations have made significant investments in technology in order to achieve their aims. However, the deployment of these investments has not been managed properly in accordance with the policies and plans specified in the organizations’ business plans, and IT services have not been delivered in accordance with the specified objectives. This has generated significant losses and, worse still, has seriously damaged the image of organizations. Accordingly, we believe that IT strategic demand management is one of the key factors for business success which has not been overlooked by the boards of trustees or senior executives of organizations. The research begins with an extensive review of the literature. This review has identified two very important elements: IT demand and supply within the corporate governance of IT. We have found that information related to IT strategic demand management is scant. We conducted an exploratory study to learn how members of the board of directors and senior executives of an organization manage IT strategic demand. The survey, which was taken by 130 respondents, confirmed that standards or methodologies are needed to manage IT strategic demand. Based on the results, we have built a framework for the entire IT demand management process. The solution proposed in this thesis is to develop a methodology, combining and integrating frameworks and standards related to the corporate governance of IT. The proposed methodology is divided into three phases. Each phase is composed of a series of key activities, and each key activity is further split into minor activities. We also establish the roles and responsibilities of senior executives for each of the key activities. This proposal should be easy to implement and apply in organizations, enabling corporations to successfully conduct better quality business, reduce operating costs and save time. The proposed methodology was validated by means of an online survey and a case study. The validation survey was completed by 42 senior executives from different companies, and the case study was conducted at five international companies. The study results were analysed to determine the acceptance or rejection of the proposed methodology by the participants, confirming the validity and reliability of the study. This is one the first studies to report empirical evidence for the process of IT strategic demand management. The results of this research have been published in international journals and conferences.

GESTÃO DE RELAÇÕES ESTRATÉGICAS INTERPESSOAIS NAS ALIANÇAS CORPORATIVAS (GRE): SINERGIA DE VALOR NA GESTÃO INTEGRADA DE RH

Este trabalho pretende apresentar e compreender o papel da gestão estratégica de pessoas, dentro de uma visão que contempla as relações interorganizacionais fora dos limites tradicionais de seu escopo nas empresas e expandidas além das dimensões formais e fronteiras que permeiam uma organização. Este estudo estabelece a importância e sistemáticas da gestão de atividades de RH, compartilhadas com a cadeia de valor externa, analisando-as nas práticas com os canais de distribuição junto aos clientes. Esta área organizacional é denominada pelo autor de GRE - Gestão das Relações Estratégicas. Baseando-se em uma pesquisa exploratória em 26 empresas, organizada a partir de cinco empresas nodais e seus canais de distribuição, utilizou-se a aplicação de um questionário de pesquisa com escala Likert e entrevistas pessoais semi-estruturadas junto aos gestores e profissionais de diversas áreas, bem como o tratamento estatístico dos dados com o programa SPSS, indicando a confirmação das questões de pesquisa relativas a GRE como sendo uma proposta de expansão das atividades do RH, focando em como se pode e devem entregar valor para a organização, para os aliados estratégicos, os investidores e fundamentalmente para os clientes.(AU)

GESTÃO DE RELAÇÕES ESTRATÉGICAS INTERPESSOAIS NAS ALIANÇAS CORPORATIVAS (GRE): SINERGIA DE VALOR NA GESTÃO INTEGRADA DE RH

Este trabalho pretende apresentar e compreender o papel da gestão estratégica de pessoas, dentro de uma visão que contempla as relações interorganizacionais fora dos limites tradicionais de seu escopo nas empresas e expandidas além das dimensões formais e fronteiras que permeiam uma organização. Este estudo estabelece a importância e sistemáticas da gestão de atividades de RH, compartilhadas com a cadeia de valor externa, analisando-as nas práticas com os canais de distribuição junto aos clientes. Esta área organizacional é denominada pelo autor de GRE - Gestão das Relações Estratégicas. Baseando-se em uma pesquisa exploratória em 26 empresas, organizada a partir de cinco empresas nodais e seus canais de distribuição, utilizou-se a aplicação de um questionário de pesquisa com escala Likert e entrevistas pessoais semi-estruturadas junto aos gestores e profissionais de diversas áreas, bem como o tratamento estatístico dos dados com o programa SPSS, indicando a confirmação das questões de pesquisa relativas a GRE como sendo uma proposta de expansão das atividades do RH, focando em como se pode e devem entregar valor para a organização, para os aliados estratégicos, os investidores e fundamentalmente para os clientes.(AU)

Logística operacional: alocação de bases operacionais em distribuição de energia elétrica.

Ser eficiente é um requisito para a sustentabilidade das empresas concessionárias de distribuição de energia elétrica no Brasil. A busca pela eficiência deve estar em harmonia com a melhoria contínua da qualidade, da segurança e da satisfação dos consumidores e das partes envolvidas. O desafio de atender múltiplos objetivos requer que as empresas do setor desenvolvam soluções inovadoras, com a mudança de processos, tecnologia, estrutura e a capacitação das pessoas. Desenvolver um modelo operacional eficiente e uma gestão rigorosa dos custos são fatores-chave para o sucesso das empresas, considerando o contexto regulatório de revisão tarifária que incentiva a melhoria do desempenho. O modelo operacional é definido a partir da organização logística dos recursos para atendimento da demanda de serviços, que define também os custos fixos e variáveis de pessoal (salário, horas extras, refeições), infraestrutura (manutenção de prédios, ferramentas e equipamentos) e deslocamentos (manutenção de veículos, combustível), por exemplo. A melhor alocação e o melhor dimensionamento de bases operacionais possibilitam a redução dos custos com deslocamento e infraestrutura, favorecendo o aproveitamento da força de trabalho em campo, a melhoria do atendimento dos clientes e da segurança dos colaboradores. Este trabalho apresenta uma metodologia de otimização de custos através da alocação de bases e equipes operacionais, com o modelamento matemático dos objetivos e restrições do negócio e a aplicação de algoritmo evolutivo para busca das melhores soluções, sendo uma aplicação de Pesquisa Operacional, no campo da Localização de Instalações, em distribuição de energia elétrica. O modelo de otimização desenvolvido possibilita a busca pelo ponto de equilíbrio ótimo que minimiza o custo total formado pelos custos de infraestrutura, frota (veículos e deslocamentos) e pessoal. O algoritmo evolutivo aplicado no modelo oferece soluções otimizadas pelo melhoramento de conjuntos de variáveis binárias com base em conceitos da evolução genética. O modelo de otimização fornece o detalhamento de toda a estrutura operacional e de custos para uma determinada solução do problema, utilizando premissas de produtividade e deslocamentos (velocidades e distâncias) para definir as abrangências de atuação das bases operacionais, recursos (equipes, pessoas, veículos) necessários para atendimento da demanda de serviços, e projetar todos os custos fixos e variáveis associados. A metodologia desenvolvida neste trabalho considera também a projeção de demanda futura para a aplicação no estudo de caso, que evidenciou a efetividade da metodologia como ferramenta para a melhoria da eficiência operacional em empresas de distribuição de energia elétrica.