929 resultados para Apuramento de Custos
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O presente trabalho procura colocar a tona – a partir de leituras bibliográficas, conversas e entrevistas com donos de cartórios – a questão fundiária no Brasil, mais especificamente no município de Araraquara; tendo como eixo estruturante a evolução histórica, as leis e a legislação que regem essa instituição; além disso, há uma discussão sobre as teorias a respeito dos direitos de propriedade e custos de transação. Por fim, serão calculados os dispêndios para a compra/venda de uma propriedade rural, observando o porquê de alguns donos de imóveis rurais não registram, ou quando o fazem não é acompanhado do cadastro que compete ao INCRA
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In the last years, the maintenance took an essential role inside the productive system. Plan and manage the maintenance actions in an efficient way, are vital activities for higher production availability. This paper presents an application of a Multicriteria Decision Analysis method in a chemical industry, willing to priories a plan action for the reduction of the maintenance cost. The method used was the PROMETHEE II, with it the results were obtained through the softwares Microsoft Excel and Decision Lab
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This work has a focus on project execution DMAIC ( Define Measure Analyze Implement Control) , using the statistical and quality tools to identify , analyze and implement improvements in a given process in order to reduce costs telephony transport of a multinational consumer goods . The multinational consumer goods to be studied has outsourced carriers who perform the distribution of its products , which may lead them straight to their factories or one of its distribution centers to the points of sale ( supermarkets , bakeries , gas stations , convenience cafeterias , among others ) . Whenever there is an unexpected situation or some problem at the time of delivery of the goods to the customer opens an occurrence , ie , the carrier responsible for contacts ( 0800 ) with the contact center company of consumer goods which in turn registers the occurrence, analyzes and sends a response action to the carrier . This work will study the problem with a high number of connections to handle occurrence , through analysis and data collection , identify improvement opportunities, implement them and monitor the results to ensure that the gain and loss reduction are sustainable
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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
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Because of the constant increasing global competition, companies increasingly need to develop new competitive advantages and in this context a good logistics system can be both an opportunity for cost reduction and a differential on the client. The system starts at its base, which is formed by the inventory policies. These policies were created to address the strategic issues such as: How much to keep in inventory? How often placing orders? What is the optimal order size? This paper presents a model applied to a real situation of the industry in order to demonstrate the impacts of these policies on costs, as well as a literature review of existing literature related to the subject, for the construction limits and conditions of the model. By applying these concepts the model has been formatted and applied to three different policies, providing a simulation of the results. Finally a comparison is made between the three policies shown and the policy that bests fits the companies’ requirements is indicated
Modelo de mensuração orçamentária dos custos de produção para uma indústria de manufatura de madeira
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The companies who produce goods and services taking of the demanding of the customers correctly use the management of the production. The verification of the costs decisive becomes. This article presents a model of measurement of the results of production for the elaborated budgetary planning for an industry of wooden manufacture. This research intends to evidence the importance of the planning and the budget. It presents main given the necessary ones to the budgetary methods, which are used by the company as instruments of control of the planning, providing the concentration of the efforts of the managers in the point-key, minimizing the tension in the process of decision taking.
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Pós-graduação em Química - IQ
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Pós-graduação em Ciência Florestal - FCA
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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In this paper, we propose the socio-scientific issues (SSI) as an effective part of the curriculum of the ideals of the STSE movement in education. Furthermore, we have developed in a secondary school, in a rural community in the state of São Paulo, activities of continuing education for teachers in the discussions of SSI in the classroom. To understand and reflect on the situations resulting from these practices, we considered the participant research and the content analysis from the audio records of the weekly meetings between the teachers of this school and graduate students from a nearby university.Given this,we could understand how these issues should be part of people's lives, teachers must present motivation for the work, they need information,exposition of the arguments involved, mustrelate content and curricula, but, all this,aiming at the necessary critics of the aspects that can make this an instrumentalized practice. At the end of this clipping of our doctoral research, we were able to consider evidences on how teachers were inserted in the training process, with their involvement in the discussions and practices with the ISS.
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Pós-graduação em Ciência Animal - FMVA
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OBJETIVO: Comparar custos da cirurgia de catarata em larga escala para um hospital público, para o governo e para a sociedade, pelas técnicas de facoemulsificação (FACO) e extração extracapsular (EECP). MÉTODOS: Foi realizada revisão baseada principalmente em diversos estudos clínicos realizados entre 2002 e 2010, no Centro Cirúrgico Ambulatorial do Hospital das Clínicas da Faculdade de Medicina da Universidade de São Paulo. RESULTADOS: Os gastos estimados com os insumos utilizados para as cirurgias foram de R$ 468,92 no grupo FACO e R$ 259,96 no grupo EECP. As despesas hospitalares com o acompanhamento pós-operatório foram em média de R$ 16,40 (42%) menores no grupo FACO. Com relação ao gasto estimado para a Previdência Social, o grupo EECP custou em média, US$ 44,58 por paciente a mais que o grupo FACO. CONCLUSÃO: O incentivo e o investimento governamental para a realização da FACO no SUS são socialmente justificados, deve-se considerar também a economia dos pacientes e do sistema empresarial, bem como as vantagens clínicas para os pacientes e vantagens econômicas para os hospitais.
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Neste estudo, tem-se como objetivo analisar e discutir crenças, valores e aspectos práticos, considerando que a internalização dos gastos decorrentes do descarte do produto e/ou embalagens deve nortear a gestão de custos de produção de uma empresa. Por tratar-se de área do conhecimento ainda carente de estudos e sem solução consensual por parte de agentes do mercado, realizou-se um ensaio teórico em que são apresentados e discutidos posicionamentos, práticas e ações com potencial para mitigar os efeitos da degradação ambiental decorrentes de descartes inapropriados. Para isso são propostas ações por parte de empresas e de iniciativas voluntárias em negociações de títulos financeiros de compensação das externalidades, os quais foram denominados de créditos de internalização de custos privados (CICPs). Considera-se que o desenvolvimento com sustentabilidade é um processo que envolve negociações entre empresas, governos e sociedade civil, pois as políticas e metas não devem ser apenas economicamente viáveis, mas socialmente justas, ambientalmente corretas e culturalmente compartilhadas.