Valorização dos estoques

A ferramenta de custos é importante do ponto de vista gerencial, auxiliando no controle de gastos e na tomada de decisões. Para demonstrar a classificação dos custos é dado o exemplo dos custos mensais de uma indústria, dividindo-os em custos fixos e custos variáveis. É apresentada também a relação dos custos diretos e indiretos com os custos fixos e variáveis. Como o estoque representa grande parte dos custos, são apresentadas três formas contábeis para valorização de estoques: PEPS (FIFO em inglês) primeiro a entrar, primeiro a sair; UEPS (LIFO em inglês) último a entrar, primeiro a sair e Custo Médio. Conta com exemplo de valorização de estoque usando as três técnicas.

A formação e o desenvolvimento de arranjos cooperativos sob a ótica da imersão social e da economia dos custos de transação: um estrudo de caso na Coopercam e na Unipesca

The current study analyzes the birth and development of two strategic alliances established between shrimp producers in Rio Grande do Norte: the Unipesca and the Coopercam. To achieve this aim, two approaches which, at first sight, could be considered contradictory were used: the Transactional Costs Economy and Embeddedness. The first approach is fundamentally based in the studies of Williamson (1985; 1991; 1996; 1999; 2000; 2002). Embededness, on the other hand, went through the review of a series of authors, such as Burt (1992), Granovetter (1973; 1985), Uzzi (1997), Gulati (1994; 1995; 1997; 1998; 1999; 2000), Nielsen (2005), Ring (2002), Ring and Van de Ven (1994), Zafirovski (2002), among others. To analyze the birth and development of the cooperatives in this study, Gulati s work (1998) was used. This study shows the steps to be studied for a better comprehension of an alliance: the decision of starting an alliance and the choice of the partners, the decision about the governance structure, the evolution of the alliance and the development of the companies which established this partnership. To carry this study out, a study case accordingly to Yin s proposal (2001) was adopted. Semi-structured interviews with pre-defined plots were conducted in two phases: in the beginning of 2006 and in the beginning of 2007. The subjects from the research were, in 2006, representative members of the main associations and corporations, besides the shrimp producers from the state, when the context of the activity was set. In the second phase, in 2007, representative members from the two cooperatives that were listed above were interviewed the president from Coopercam and the marketing manager from Unipesca. Besides these two members, directors from two important organizations in each of these cooperatives were also interviewed, giving out the necessary information for the research. Secondary data was also collected from the Brazilian Association of Crab producers website, as well as from news from important newspapers in RN, such as Tribuna do Norte. The primary data was analyzed in terms of quality, accordingly to the documental analysis technique. Thus, through the data that was collected, it can be concluded that the reasons that motivated the companies to cooperate can be explained in terms of the transactional costs economy. However, the choice of partners is more connected to aspects approached by the social embededness. When aspects related to development and evolution were analyzed, it could be seen that both aspects from TCE and Embededness were vital to explain the development of the cooperatives mentioned

Inserção de fornecedores locais como fonte de desempenhos em custos de transação e legitimidade: estudo de caso na cadeia produtiva do petróleo e gás do Rio Grande do Norte

The inclusion of local suppliers in production chains has considerable impact on its performance, but most notably in its main actors. The results of this process may be of different kinds and can be analyzed from economic or institutional approaches. This study aimed to verify the existence of different performances of Petrobras due to the inclusion of local suppliers in the oil and gas production chain in the state of Rio Grande do Norte, from the viewpoints of transaction costs and the Institutional Theory. In order to this, were made the characterization of the PROMINP, the description of its actions and results, the mapping of its institutional context of reference, and identification of results obtained by Petrobras in terms of transaction costs and legitimacy. The theoretical framework is based on authors dealing with industrial concentration, as like Marshall, Krugman, Porter and Schmitz, from the sociological perspective of neoinstitucional theory, as like DiMaggio and Powell and Scott and Meyer, and transaction costs, as like Williamson. This is a qualitative research, with data collection done by consulting secondary fonts and semi-structured interviews with nineteen actors of three groups, namely: actors involved in actions of the program, representatives of enterprises and representative of Petrobras. To analyze the content was used the Suchman s model (1995) for categories associated with strategies of legitimation and fourteen variables associated with the three variables assets specificity, bounded rationality and opportunism (Williamson, 1995, 1989) in the case of transaction costs. The results indicate that PROMINP has achieved its objectives by encouraging the increased participation of local companies in the oil and gas production chain, reflecting in the economic development of the state. The Redepetro/RN, fostered and built upon the interaction of the participants, is presented as a solution of continuity to the participation of enterprises in the chain, after the closure of the actions of the program. PROMINP demands responses to coercive, legislative and regulatory pressures of the organizational field, whose institutional context of reference is wide. From the point of view of legitimacy, through strategies to gain cognitive legitimacy and maintaining pragmatic legitimacy, Petrobras can manipulate the environment, ensuring the compliance of the constituents to their technical and institutional demands. Enterprises, in turn, respond to the demands through compliance with technical demands, mainly through the certification of processes, and cultural changes. There aren t clear gains related to the transaction costs, however, gains in legitimacy can be seen as a cumulative capital that can serve as a competitive differential that generates economic gains. In terms of theoretical findings, it was found that, due to its explanatory power for actions that are difficult to explain only in economic terms, Institutional Theory may be used as theoretical support concurrent with other theories. TCE model has limitations in explaining the program actions. In the case, it s emphasized that Petrobras doesn t seek only economic efficiency, but has in its mission the commitment to social development.

Análise da gestão da cadeia de suprimentos de um supermercado varejista através da utilização do modelo SCOR

In the last decade the complexity of the environment in which organizations are embedded increased dramatically, having on one side the increasingly demanding consumers in regard to the quality and value of the product and the other companies with the need to reduce operating costs in order to achieve greater profitability, without this there is a downturn in growth or market share powers. In this context the necessity of effectively structuring actions relating to the line with the operational work processes so that business objectives are achieved organizational strategic planning, ensuring the competitiveness of the organization. This study aims to analyze how you have made the management of the supply chain in a grocery retailer in the light of guidelines of Supply Chain Management by using the SCOR model. For realization of this study a survey was needed, classified according to their goals, exploratory and descriptive as to its procedure, document, field and case study. Thus, the processing of data will be qualitative merit, using the thematic categorical analysis of Bardin (1977). Thus, to obtain data interviews together the operational and strategic management of a company that was named Supermarket Omega were performed. After analyzing the information obtained is perceived that there is an effort of the organization enhance its management of the supply chain. However, there is a lack of alignment between the various areas that compose it. About their work processes, we stress that the focus of the company is still very directed on sailing than profitability, although it is undergoing a transformation in its organizational culture However, records the existence of many improvement projects in developing. Thus, it can be noticed that there is some consistency between the assumptions of the SCOR model and applied within the supply chain Omega Supermarket, although a greater effort to better align with the model still needs to be studied

Sistema de gestão ambiental na produção de água mineral

It s more and more evident the subject of the shortage of water, worsened by the accelerated urbanization, growth of the population, increase of the demand and of the costs of its treatment, factors that are also tied up to the increase of the consumption of mineral waters, whose chemical composition or physical-chemistries characteristics do with that are considered beneficial to the health. The growth accelerated all over the world in its consumption aims the concern with the waters quality, the health and the incentive to the consumption of natural products. However, in spite of quite valuable, that resource is explored, most of the time, without optimization of production or actions that avoid wastefulness. This research is justified for the need of minimizing the negative environmental impacts caused by the mineral water s production, mainly in what it say about the generation of effluents and wastes in the productive process, through the study, development and application of cleaner production tools for the environmental management, pertinent for that section. The applicability of Environmental Management System was determined by means of the characterization of the environmental aspects of productive process in a company of the section, in the state of Rio Grande do Norte and of the discussion of the panoramas that demonstrate the tendency for a sustainable development. Actions as a reforestation, optimization of energy and water uses, recycle of solid residues and water reuse were applied during the research, resulting in the considerable reduction of wastes of raw materials and inputs and consequent environmental and economic won. A specific methodology was proposed with concepts of Environmental Management, integrating with Quality Management. As foundations for the elaboration of the methodology, it was realized a similarity analysis among the systems and, mainly, an analysis of the experiences observed in the case study, including specificities, needs and difficulties of the company. With these results, the implantation of a EMS as a company strategy has environmental, economic and social benefits, and this research can be applied and adequate to others companies and sectors

Diagnóstico para implantação do sistema de gestão ambiental em postos revendedores de combustíveis no município de Paranamirim RN: um estudo de caso

natural resources that still enjoy, in the certainty that if we do not, could culminate at the end of that remains. The environmental contamination by fuels in the retail service of oil and biofuels, has been a subject of growing research in Brazil, due to the large pollution potential of this activity. The aim of this study was to evaluate the importance of implementing the Environmental Management System (EMS) in fuel retail service stations in the city of Parnamirim-RN, but also describe the current situation the same as licensing and environmental characterization; identify existing barriers to implementation of EMS on the costs, technologies, knowledge, vision, present the potential benefits for the implementation of the EMS (social, economic and environmental), to identify the existence of plans for future action to implement the EMS , as a subsidy to promote the implementation of it. The methodology was developed through analysis of documents provided by the environmental agency responsible for licensing of retail service stations and fuel pala ANP. For data collection, we used the questionnaire was applied directly to managers or managers of sub-stations. Data were collected in 12 of 30 posts in the municipality. For purposes of data treatment was performed a descriptive analysis with respect to the opinion of twelve managers (respondents). The data acquired, according to the Likert scale were tabulated and analyzed using software SPSS 17.0 and Excel 2003, it was generated tables and graphs to observe the behavior of the data. The results showed that most respondents have a schooling level higher (58.3%) of the jobs surveyed 50% work on average 6 to 10 years and 41.6% are in operation for over 11 years , 75.0% do not have a license to operate and 12 stations, 58.3% were sued for not having a license to operate and are therefore in full commercial activity, 83% of jobs have some practice environmentally responsible, 75% agree in making planning future action to implement 8 the EMS in their ventures, 70% in full agreement that the high cost is a form of impediment to implementation of EMS; 66.67% agreed that resistance to change is an impediment to implementation of EMS; 90.91% agreed that the implementation of EMS is very complex, 80% of respondents agreed in a very significant environmental legislation is also a key factor preventing the implementation of EMS is noteworthy that 100% of respondents agreed that the knowledge about the use of the EMS will help to solve environmental problems in the fuel retail service stations, the implementation of the EMS will benefit with increased efficiency of resources applied to the findings by the agreement of 91.66% of respondents, where only 8, 33% disagreed, there was also a percentage of 100%, agreed that the company's image will be a great benefit, but also a contribution to solving environmental problems in the fuel retail service stations. Thus, the importance of the implementation of EMS in the fuel retail service stations in the city of Parnamirim-RN, with an urgent need to be deployed. And the bodies responsible for policy on state-run and supervise more tightly and action, this type of activity, in order to regulate the sustainable functioning of retail service stations of fuel, thus promoting a better quality of life for the population of the municipality of natal-RN

Gestão logística e comércio exterior: um estudo de caso em uma empresa exportadora do setor de alimentos

The thesis argues the importance of the logistic management for the performance of the companies and for the foreign trade. The study is endorsed in construction of one analyses that brings in its essential the underlyng elements for the understanding of the subject. The analyse made from the data of an exporters company of Rio Grande of the Norte, with performance in the branch of candies, allowed to evaluate an efficient of the logistic management, that involving operacional and financial questions, is unavoidable for reduction of costs of the companies and has significant impact is its profitability

Controle de estoques de sal: uma inovação da quantificação e no gerenciamento dos recursos naturais da indústria mineral

The strengthening of the domestic industry in Brazil required the modernization, mechanization and expansion of salt production. Thereafter the production of sea salt started to be made in a process of continuous flow, where the product is constantly stored in yards, with daily movements in and out of salt. Thus far, the major bottleneck found in this production process is the control of production, because due to the large amount produced and variety of losses existing in the various stages of production there are not a regulated and safe way to control inventories with accuracy and speed demanded. In a typical case with a salt marsh company of Rio Grande do Norte state, salt produced is stored in two open courtyards and inventory control of salt made by carrying input / output relationship of salt in each storage yard. This work developed a conceptual model of inventory control, based on topography, adopting surveys into one of the courtyards of the company. There were 25 biweekly survey measurements over a year book to generate digital models representing the stock. For each measurement, results were compared with the values of inventory accounting provided by the salt marsh in order to identify existing losses and mark out the sales department on the actual stock available at each measurement date. Inventories calculated by the model indicated losses of 6,349 tonnes for the period of one year book and 3,279 tonnes for the period between harvests, when compared to the accounting control

Análise dos custos assistenciais de uma operadora de plano de saúde no Brasil

The relevance of rising healthcare costs is a main topic in complementary health companies in Brazil. In 2011, these expenses consumed more than 80% of the monthly health insurance in Brazil. Considering the administrative costs, it is observed that the companies operating in this market work, on average, at the threshold between profit and loss. This paper presents results after an investigation of the welfare costs of a health plan company in Brazil. It was based on the KDD process and explorative Data Mining. A diversity of results is presented, such as data summarization, providing compact descriptions of the data, revealing common features and intrinsic observations. Among the key findings was observed that a small portion of the population is responsible for the most demanding of resources devoted to health care