A Gestão Estratégica de Custos em Portugal: Uma Análise Exploratória

Ao longo dos tempos têm-se registado transformações importantes nas organizações, derivadas das inovações tecnológicas, da globalização e das mudanças ocorridas no comportamento dos consumidores. Para sobreviver neste ambiente cada vez mais dinâmico e competitivo é fundamental a Gestão Estratégica de Custos (GEC) que deverá ser encarada como um processo de mudança em termos estruturais, comportamentais e culturais, na procura da melhoria contínua e na criação de valor para o cliente. A combinação equilibrada da análise da cadeia de valor, do posicionamento estratégico e das causas dos custos são as bases em que se fundamenta a GEC. Assim, no sentido de averiguarmos se as empresas portuguesas estão a gerir estrategicamente os seus custos e se integram esta gestão com outras ferramentas tão em voga nos dias de hoje, nomeadamente com o Balanced Scorecard (BSC), enviamos um questionário às 250 maiores empresas portuguesas. Os resultados revelam que as empresas portuguesas preocupam-se com a gestão dos seus custos de forma estratégica e que embora nem todas as empresas integrem o seu sistema de cálculo de custos com o BSC classificam-no como um pilar fundamental da GEC.

Os Custos da Qualidade: Estudo de Casos de Empresas Portuguesas

Desde sempre que as empresas se preocuparam com a satisfação dos seus clientes apostando na qualidade dos produtos e serviços prestados. A própria contabilidade deverá proporcionar informações que auxiliem a tomada de decisões a este nível, não se limitando única e exclusivamente à quantificação dos chamados custos da qualidade. Assim, a problemática da contabilização e classificação dos custos da qualidade tem sido objecto de estudo ao longo dos anos, no sentido de se proporem alternativas de tratamento contabilístico, já que os sistemas contabilísticos tradicionais são considerados insuficientes no fornecimento de informação relevante neste âmbito. Face ao exposto, a Contabilidade de Custos e de Gestão tem vindo a assumir um papel crucial no fornecimento das referidas informações. Neste contexto, este trabalho tem por objectivo avaliar a importância atribuída pelos gestores das empresas à implementação de sistemas de custos da qualidade e à necessária reestruturação dos sistemas contabilísticos nelas vigente. Para tal, apresentamos três casos de empresas portuguesas com um comportamento distinto ao nível do tratamento e contabilização dos custos da qualidade.

Utilização e Conhecimento do Balanced Scorecard em Portugal: Uma Análise Exploratória

O Balanced Scorecard (BSC) aparece no panorama empresarial como uma poderosa ferramenta para enfrentar a forte concorrência. Tal constatação coloca a questão de sabermos se as empresas portuguesas estão a acompanhar esta evolução. Assim, no sentido de averiguarmos se conhecem e estão a adoptar o BSC, quais as principais motivações para a sua aplicação e como está a ser implementado, enviamos um questionário às 250 maiores empresas portuguesas. Os resultados revelam que embora exista um conhecimento elevado e correcto sobre esta ferramenta, a taxa de utilização é baixa e muito recente.

Aspectos Relevantes na Implementação do Balanced Scorecard em Grandes Empresas Portuguesas

O Balanced Scorecard (BSC) aparece no panorama empresarial como uma poderosa ferramenta para enfrentar a forte concorrência. Tal constatação coloca a questão de sabermos se as empresas portuguesas estão a acompanhar esta evolução. Assim, no sentido de averiguarmos se conhecem e estão a adoptar o BSC, quais as principais motivações para a sua aplicação e como está a ser implementado, enviamos um questionário às 250 maiores empresas portuguesas. Os resultados revelam que embora exista um conhecimento elevado e correcto sobre esta ferramenta, a taxa de utilização é baixa e muito recente. À semelhança do registado em outros países, o BSC em Portugal ainda está numa fase inicial. O estudo revelou também que são essencialmente as empresas pertencentes ao sector secundário que mais utilizam o BSC. Não obstante, ao contrário de outros estudos, não obtivemos evidência empírica sobre a influência de variáveis como a localização geográfica, dimensão e internacionalização na utilização e conhecimento do BSC em Portugal.

Factores Determinantes na Implementação do Balanced Scorecard em Portugal

Balanced Scorecard (BSC) is recognized, both in the academic and business world, as one of the most powerful strategic management accounting tools. Thus, we launched in October 2004 a questionnaire survey applied to the 250 largest Portuguese companies aiming at observing the knowledge, use, and companies’ characteristics which are adopting this management instrument. Despite the majority of the companies inquired recognize BSC more as a strategic management tool than a performance valuation system, the results show that there is still a reduced and recent utilization of BSC in Portugal. Similarly to other countries Portugal is still in the initial state of BSC utilization. Our work has shown that the companies that use more BSC belong mainly to the secondary sector of industry. Nevertheless, unlike other studies, we did not get empirical evidence on the influence of variables such as geographical localization, dimension and internationalization, in the use and knowledge of BSC in Portugal.

Architectural prototyping: from CCS to .Net

Over the last decade, software architecture emerged as a critical issue in Software Engineering. This encompassed a shift from traditional programming towards software development based on the deployment and assembly of independent components. The specification of both the overall systems structure and the interaction patterns between their components became a major concern for the working developer. Although a number of formalisms to express behaviour and to supply the indispensable calculational power to reason about designs, are available, the task of deriving architectural designs on top of popular component platforms has remained largely informal. This paper introduces a systematic approach to derive, from CCS behavioural specifications the corresponding architectural skeletons in the Microsoft .Net framework, in the form of executable C and Cω code. The prototyping process is fully supported by a specific tool developed in Haskell

Program slicing by calculation

Program slicing is a well known family of techniques used to identify code fragments which depend on or are depended upon specific program entities. They are particularly useful in the areas of reverse engineering, program understanding, testing and software maintenance. Most slicing methods, usually oriented towards the imperative or object paradigms, are based on some sort of graph structure representing program dependencies. Slicing techniques amount, therefore, to (sophisticated) graph transversal algorithms. This paper proposes a completely different approach to the slicing problem for functional programs. Instead of extracting program information to build an underlying dependencies’ structure, we resort to standard program calculation strategies, based on the so-called Bird-Meertens formalism. The slicing criterion is specified either as a projection or a hiding function which, once composed with the original program, leads to the identification of the intended slice. Going through a number of examples, the paper suggests this approach may be an interesting, even if not completely general, alternative to slicing functional programs

Component identification through program slicing

This paper reports on the development of specific slicing techniques for functional programs and their use for the identification of possible coherent components from monolithic code. An associated tool is also introduced. This piece of research is part of a broader project on program understanding and re-engineering of legacy code supported by formal methods

Higher-order lazy functional slicing

Program slicing is a well known family of techniques intended to identify and isolate code fragments which depend on, or are depended upon, specific program entities. This is particularly useful in the areas of reverse engineering, program understanding, testing and software maintenance. Most slicing methods, and corresponding tools, target either the imperative or the object oriented paradigms, where program slices are computed with respect to a variable or a program statement. Taking a complementary point of view, this paper focuses on the slicing of higher-order functional programs under a lazy evaluation strategy. A prototype of a Haskell slicer, built as proof-of-concept for these ideas, is also introduced

COORDINSPECTOR: a tool for extracting coordination data from legacy code

More and more current software systems rely on non trivial coordination logic for combining autonomous services typically running on different platforms and often owned by different organizations. Often, however, coordination data is deeply entangled in the code and, therefore, difficult to isolate and analyse separately. COORDINSPECTOR is a software tool which combines slicing and program analysis techniques to isolate all coordination elements from the source code of an existing application. Such a reverse engineering process provides a clear view of the actually invoked services as well as of the orchestration patterns which bind them together. The tool analyses Common Intermediate Language (CIL) code, the native language of Microsoft .Net Framework. Therefore, the scope of application of COORDINSPECTOR is quite large: potentially any piece of code developed in any of the programming languages which compiles to the .Net Framework. The tool generates graphical representations of the coordination layer together and identifies the underlying business process orchestrations, rendering them as Orc specifications

Stress affects theta activity in limbic networks and impairs novelty-induced exploration and familiarization

Exposure to a novel environment triggers the response of several brain areas that regulate emotional behaviors. Here, we studied theta oscillations within the hippocampus (HPC)-amygdala (AMY)-medial prefrontal cortex (mPFC) network in exploration of a novel environment and subsequent familiarization through repeated exposures to that same environment; in addition, we assessed how concomitant stress exposure could disrupt this activity and impair both behavioral processes. Local field potentials were simultaneously recorded from dorsal and ventral hippocampus (dHPC and vHPC respectively), basolateral amygdala (BLA) and mPFC in freely behaving rats while they were exposed to a novel environment, then repeatedly re-exposed over the course of 3 weeks to that same environment and, finally, on re-exposure to a novel unfamiliar environment. A longitudinal analysis of theta activity within this circuit revealed a reduction of vHPC and BLA theta power and vHPC-BLA theta coherence through familiarization which was correlated with a return to normal exploratory behavior in control rats. In contrast, a persistent over-activation of the same brain regions was observed in stressed rats that displayed impairments in novel exploration and familiarization processes. Importantly, we show that stress also affected intra-hippocampal synchrony and heightened the coherence between vHPC and BLA. In summary, we demonstrate that modulatory theta activity in the aforementioned circuit, namely in the vHPC and BLA, is correlated with the expression of anxiety in novelty-induced exploration and familiarization in both normal and pathological conditions.

On the discovery of business processes orchestration patterns

COORDINSPECTOR is a Software Tool aiming at extracting the coordination layer of a software system. Such a reverse engineering process provides a clear view of the actually invoked services as well as the logic behind such invocations. The analysis process is based on program slicing techniques and the generation of, System Dependence Graphs and Coordination Dependence Graphs. The tool analyzes Common Intermediate Language (CIL), the native language of the Microsoft .Net Framework, thus making suitable for processing systems developed in any .Net Framework compilable language. COORDINSPECTOR generates graphical representations of the coordination layer together with business process orchestrations specified in WSBPEL 2.0

Discovering coordination patterns

A large and growing amount of software systems rely on non-trivial coordination logic for making use of third party services or components. Therefore, it is of outmost importance to understand and capture rigorously this continuously growing layer of coordination as this will make easier not only the veri cation of such systems with respect to their original speci cations, but also maintenance, further development, testing, deployment and integration. This paper introduces a method based on several program analysis techniques (namely, dependence graphs, program slicing, and graph pattern analysis) to extract coordination logic from legacy systems source code. This process is driven by a series of pre-de ned coordination patterns and captured by a special purpose graph structure from which coordination speci cations can be generated in a number of di erent formalisms

Slicing for architectural analysis

Current software development often relies on non-trivial coordination logic for combining autonomous services, eventually running on different platforms. As a rule, however, such a coordination layer is strongly woven within the application at source code level. Therefore, its precise identification becomes a major methodological (and technical) problem and a challenge to any program understanding or refactoring process. The approach introduced in this paper resorts to slicing techniques to extract coordination data from source code. Such data are captured in a specific dependency graph structure from which a coordination model can be recovered either in the form of an Orc specification or as a collection of code fragments corresponding to the identification of typical coordination patterns in the system. Tool support is also discussed

Domain-Specific Language for Coordination patterns

The integration and composition of software systems requires a good architectural design phase to speed up communications between (remote) components. However, during implementation phase, the code to coordinate such components often ends up mixed in the main business code. This leads to maintenance problems, raising the need for, on the one hand, separating the coordination code from the business code, and on the other hand, providing mechanisms for analysis and comprehension of the architectural decisions once made. In this context our aim is at developing a domain-specific language, CoordL, to describe typical coordination patterns. From our point of view, coordination patterns are abstractions, in a graph form, over the composition of coordination statements from the system code. These patterns would allow us to identify, by means of pattern-based graph search strategies, the code responsible for the coordination of the several components in a system. The recovering and separation of the architectural decisions for a better comprehension of the software is the main purpose of this pattern language