Gestão estratégica de custos: estudos de casos de empresas industriais do setor de construção naval, localizadas no Estado do Rio de Janeiro

A competição atualmente vivida pelas organizações tem despertado o interesse em desenvolver formas de superar a concorrência e com isso, prosperar no mercado. Uma das formas de superar a concorrência é gerir os custos de forma estratégica para que seja possível superar a concorrência. A gestão estratégica de custos tem por finalidade ampliar os horizontes da análise de custos, ou seja, ela visa cobrir as deficiências existentes nos sistemas tradicionais de custeio, pois em sua análise irá considerar a cadeia de valor como um todo e não somente os processos internos em que há agregação de valor por parte da empresa. Assim, o objetivo da presente pesquisa foi investigar as características dos sistemas de custos e como as empresas da indústria de construção naval do Estado do Rio de Janeiro estão utilizando informações de custos para dar suporte à gestão estratégica, procurando investigar aspectos relativos a esta prática; assim, tem-se como propósito verificar a aplicação da teoria no setor. Para isso, foram realizados estudos casos em cinco empresas da indústria de construção naval, as empresas estudadas, constituem uma amostra não probabilística, ou seja, amostra por acessibilidade. O estudo constatou que mesmo às empresas não utilizando o método de custeio recomendando pela literatura, é dada uma especial atenção nas transações ocorridas ao longo da cadeia de valor, o que permite gerir os custos de maneira eficiente. Isso mostra a proximidade de diversas ações tomadas pelas empresas estudadas e a literatura sobre gestão estratégica de custos

Impacto de la web 2.0 en los perfiles profesionales

En pleno siglo XXI, el uso de Internet y los avances no sólo afectan a las personas sino que las empresas también deben evolucionar al mismo ritmo y adaptar todas sus prácticas a dichos avances. Con la aparición de la Web 2.0, ciertos aspectos de las empresas han quedado obsoletos y se han debido adaptar a la nueva era: la era de la comunicación e de la interacción a través de Internet. Se han creado nuevos modelos de negocio, se han mejorado actividades de la cadena de valor, han surgido nuevas estrategias de marketing y comunicación corporativa y se han creado unos nuevos canales de venta, alrededor del fenómeno e-Commerce. En cuanto a los trabajadores, las empresas han comenzado a valorar nuevas competencias relacionadas con el uso de Internet y la Web 2.0. Dichas competencias pueden ser comunes para muchos puestos de trabajo, por ejemplo el uso de redes sociales o la gestión de la información, otras son más específicas y dependen del puesto de trabajo que consideremos. Finalmente, la aparición de la Web 2.0 ha exigido a las empresas a crear nuevas áreas y puestos de trabajo o modificar los actuales para adecuarse a los nuevos tiempos y tendencias. Así surgen los diferentes perfiles profesionales de las áreas de Estrategia Digital, Marketing Digital, Contenido Digital, Social Media, Análisis Big Data, e-Commerce y Mobile Marketing. Estos perfiles gozan de mucha popularidad y demanda por parte de las empresas y se estima que va a crecer aún más el número de puestos relacionados con el ámbito digital, ya que son las profesiones del futuro.

El precio de la gasolina en España: distribución con restricciones verticales

[ES] Hemos realizado un análisis estructural del mercado de la gasolina en España para conocer la manera en la que se establecen los precios de la gasolina en comparación con los de la Unión Europea. Para ello analizamos la cadena de valor de las empresas más destacadas del mercado, así como las distintas barreras de entrada que limitan la competencia. Por último, destacamos las restricciones verticales que estas imponen a sus distribuidores minorista y su incidencia en el precio final del producto.

Year 1 operational report: Improving employment and income through development of Egypt’s aquaculture sector(IEIDEAS) project

Implementation of the SDC funded project ‘Improving Employment and Income through Development of Egypt’s Aquaculture Sector’ commenced on 1st December 2011 and will continue until late 2014. This report summarizes the results of the first 10 months until 30th September 2012. The project was based on a value chain analysis carried out by WorldFish in September 2011. The information in the VCA acts as the baseline for the main project parameters. It established that the aquaculture value chain is a significant employer (14 FTE per 100 tonnes of annual production), particularly in rural areas and there was scope to increase employment of youth and women.

Informal fish retailing in rural Egypt: Opportunities to enhance income and work conditions for women and men

Poor rural consumers benefit from Egypt’s aquaculture sector through access to small and medium-sized farmed tilapia sold by informal fish retailers, many of whom are women. In fact, informal fish retail is the main, if not only, segment of the farmed fish value chain where women are found. This report aims to inform current and future strategies to improve conditions in informal fish retail by understanding in more depth the similarities and differences in employment quality and outcomes across different fish retailers. It is particularly focused on identifying whether and how gender inequality influences different dimensions of the work, and whether women and men have similar outcomes and employment conditions. This knowledge will help to design interventions to overcome gender-based constraints, as well as approaches that address shared obstacles and include both women and men in gender-responsive ways to ensure that all of those involved in the sector benefit.

The role of farmed fish in the diets of the resource-poor in Egypt.

The Egyptian aquaculture industry provides more than 100,000 full-time or part-time jobs and produces the country’s least-expensive farmed animal protein. Thus, aquaculture plays an important role in both sustaining livelihoods and improving the diet quality and nutritional health of Egyptians, including a significant proportion of the 25.5% who are resource-poor. Recognizing this dual role, WorldFish has promoted sustainable growth in Egyptian aquaculture for more than 20 years. Through its work, WorldFish has identified a lack of quality data about fish consumption preferences and practices. Eager to fill this knowledge gap, WorldFish partnered with the Environment and Development Group (EDG) to study consumption of fish, red meat and poultry among the resource-poor in Egypt. This study aimed to characterize current consumer preferences for and consumption patterns of animal-source foods, comparing red meat, poultry and fish. The resulting data is meant to contribute to a better understanding of what drives demand for fish among the resource-poor in Egypt, allowing value chain actors to more successfully market their products to this segment of the population.

Reasons for roadmapping: A study of the Singaporean SME manufacturing sector

To encourage Singaporean small and medium sized enterprises to move up the value chain, Operation and Technology Roadmapping (OTR) has been developed and introduced to the sector. This technique is based upon the T-Plan process developed at Cambridge University. To-date close to thirty companies have used the process to create a 'first-cut' roadmap. This paper initially reviews the application of roadmapping in small companies, and then highlights the various areas where the companies have applied the roadmapping technique. © 2004 IEEE.

Manufacturing clarity

A framework has been developed for the UK economy that categorizes companies who provides a more defined perspective on the structure of the economy in order to help decision makers, government and industry to achieve sustained economic growth. The Institute for Manufacturing (IfM) has established a broader definition of manufacturing that equates manufacturing to the full cycle of activities from research and development, through design, production, logistics and services, to end of life management, within an economic and social context. This approach recognizes that manufacturing firms turn ideas into products and services and that they are inventors, innovators, global supply chain managers and service providers. It is hoped that this categorization provides policy-makers with a clear frame of reference for discussing measures to adapt interventions to address the needs of the diverse set of companies.

Exploring the financial consequences of the servitization of manufacturing

Commentators suggest that to survive in developed economies manufacturing firms have to move up the value chain, innovating and creating ever more sophisticated products and services, so they do not have to compete on the basis of cost. While this strategy is proving increasingly popular with policy makers and academics there is limited empirical evidence to explore the extent to which it is being adopted in practice. And if so, what the impact of this servitization of manufacturing might be. This paper seeks to fill a gap in the literature by presenting empirical evidence on the range and extent of servitization. Data are drawn from the OSIRIS database on 10,028 firms incorporated in 25 different countries. The paper presents an analysis of these data which suggests that: [i] manufacturing firms in developed economies are adopting a range of servitization strategies-12 separate approaches to servitization are identified; [ii] these 12 categories can be used to extend the traditional three options for servitization-product oriented Product-Service Systems, use oriented Product-Service Systems and result oriented Product-Service Systems, by adding two new categories "integration oriented Product-Service Systems" and "service oriented Product-Service Systems"; [iii] while the manufacturing firms that have servitized are larger than traditional manufacturing firms in terms of sales revenues, at the aggregate level they also generate lower profits as a % of sales; [iv] these findings are moderated by firm size (measured in terms of numbers of employees). In smaller firms servitization appears to pay off while in larger firms it proves more problematic; and [v] there are some hidden risks associated with servitization-the sample contains a greater proportion of bankrupt servitized firms than would be expected. © Springer Science + Business Media, LLC 2009.

The Nile perch fishery: traditional and emerging fisheries, overfishing and the use of illegal gears on Lake Albert

The fisheries of Lake Albert have come under increasing focus due to several driving forces that have synergistically evolved resulting into concerns from diverse stakeholders. The driving forces include: the commercialization of the fisheries with entry into the value chain of industrial fish processing, a decline in fish stocks especially of the large-size fishes and the emergency of the light - fishing targeting small pelagic fishes. In addition, the assumption by some opinion leaders that light-fishing (use of light) has destroyed the Nile perch fishery of Lake Albert, other factors such as cross-border fishing conflicts, the emergence of oil, an influx of traders in fish-related activities, and the limited regulatory and enforcement regimes for the diverse commercially exploited fish fauna of Lake Albert all require continuous information and action.

Aquaculture technologies in Bangladesh: an assessment of technical and economic performance and producer behavior

This study evaluates the performance of a wide range of aquaculture systems in Bangladesh. It is by far the largest of its kind attempted to date. The purpose of this study was to identify and analyze the most important production systems, rather than to provide a nationally representative overview of the entire aquaculture sector of Bangladesh. As such, the study yields a huge amount of new information on production technologies that have never been thoroughly researched before. The study reveals an extremely diverse array of specialized, dynamic and rapidly evolving production technologies, adapted to a variety of market niches and local environmental conditions. This is a testament to the innovativeness of farmers and other value chain actors who have been the principal drivers of this development in Bangladesh. Data was collected from six geographical hubs. This survey was conducted from November 2011 to June 2012. Technological performance in terms of detailed input and output information, fish management practices, credit and marketing, and social and environmental issues were captured by the survey questionnaire, which had both open and closed format questions. The study generated insights that enable better understanding of aquaculture development in Bangladesh.

Building more sustainable solutions in production-consumption systems: the case of food for people with reduced access

In new product development, the ability to integrate different dimensions of sustainability at a value chain level is still a complex, problematic goal. As product-service approaches are increasingly enabling the introduction of more sustainable paths, this paper describes the authors' experience thus far when building insights into conditions for the implementation of integrated solutions in a process of co-development and testing in real life conditions, which are driven by a social need focusing on food for people with reduced access. Throughout this process, which brought together producers, consumers and other stakeholders to design and test industrialised, sustainable solutions, empirical evidence demonstrates feasibility and usefulness of the approach and insight into the conditions for implementing interactive, comprehensive multi-stakeholder processes in real life situations. In addition, results show that the delivery of innovative solutions enabled to offer social added value, economic profits and environmental improvements under specific experimental conditions. © 2006 Elsevier Ltd. All rights reserved.

Market-pull and technology-push in manufacturing start-ups in emerging industries

Purpose - As traditional manufacturing, previously vital to the UK economy, is increasingly outsourced to lower-cost locations, policy makers seek leadership in emerging industries by encouraging innovative start-up firms to pursue competitive opportunities. Emerging industries can either be those where a technology exists but the corresponding downstream value chain is unclear, or a new technology may subvert the existing value chain to satisfy existing customer needs. Hence, this area shows evidence of both technology-push and market-pull forces. The purpose of this paper is to focus on market-pull and technology-push orientations in manufacturing ventures, specifically examining how and why this orientation shifts during the firm's formative years. Design/methodology/approach - A multiple case study approach of 25 UK start-ups in emerging industries is used to examine this seldom explored area. The authors offer two models of dynamic business-orientation in start-ups and explain the common reasons for shifts in orientation and why these two orientations do not generally co-exist during early firm development. Findings - Separate evolution paths were found for strategic orientation in manufacturing start-ups and separate reasons for them to shift in their early development. Technology-push start-ups often changed to a market-pull orientation because of new partners, new market information or shift in management priorities. In contrast, many of the start-ups beginning with a market-pull orientation shifted to a technology-push orientation because early market experiences necessitated a focus on improving processes in order to increase productivity or meet partner specifications, or meet a demand for complementary products. Originality/value - While a significant body of work exists regarding manufacturing strategy in established firms, little work has been found that investigates how manufacturing strategy emerges in start-up companies, particularly those in emerging industries. © Emerald Group Publishing Limited.

D7.1 - Summary Report of Business Models

This report provides a comparative analysis of the existing and emergent Business models currently employed in the Entertainment digital game industry (referred to in this report as the Leisure industry) and the “serious”, or in the context of the RAGE project and this report, the Applied Games industry. In conjunction with the accompanying WP 7.2 report providing a value chain analysis this report will inform the development of a business mode or models for the proposed RAGE ecosystem.

Gestão baseada no contributo: um estudo exploratório

O propósito deste trabalho é identificar no âmbito da Estratégia como se dá a quantificação da importância estratégica de um recurso, uma solução ou uma organização sob o pronto de vista do cliente, ou seja, do ponto de vista de quem tem uma carência de algo. A motivação para seu desenvolvimento decorreu da constatação de uma crescente banalização dos termos relacionados com a Estratégia, principalmente após os trabalhos de Porter. Esse fenômeno banalizou, por exemplo, a utilização do termo importância estratégica pois tudo ou quase tudo passou a ser qualificado como sendo estrategicamente importante. Outro termo também banalizado foi o valor e seus derivados, como: criar valor, agregar valor, transferir valor etc. A banalização é tamanha que não é difícil encontrar iletrados tratando desses termos como se dominassem seu significado. A análise bibliográfica dos referidos termos a partir da visão de vários autores acabou por conduzir à “desconstrução” de conceitos, principalmente dos que representam um esteio para a visão Porteriana. Entre eles, sobressai o valor, sobre o qual o trabalho faz uma análise do seu significado segundo algumas áreas do conhecimento, como Filosofia, Economia, Qualidade, Estratégia e Marketing. Através desse processo, foi possível constatar que as teorias que embasam as perspectivas de análise da origem da vantagem competitiva apresentam visões estáticas e parciais do ambiente competitivo. Foi também possível verificar que as definições de diversos autores sobre Estratégia não são tão fiéis às teorias como seria de se esperar, pois estas muitas vezes são inconclusivas e parecem “navegar” entre elas. Tais inconsistências evidenciam a necessidade de uma nova proposta teórica que colmate as lacunas das atuais. Daí que este trabalho propõe o conceito de Contributo, em substituição ao valor, e no Sistema de Criação de Contributos, em substituição à cadeia de viii valor, dando origem a uma nova visão estruturada da organização voltada para os macroatributos que colmatam as carências dos clientes. Essa nova perspectiva de obtenção de vantagem competitiva, denominada Gestão Baseada no Contributo, é integradora pois considera sob uma perspectiva dinâmica, não só os fatores exógenos à organização (os mercados) como também aos endógenos (os recursos). Além disso, permite a quantificação da importância estratégica, o que até então não era possível de ser feito na forma de pontuação (absoluta) e na forma de percentual (relativa ao Cliente).