1000 resultados para Negocios-Planeamiento
Resumo:
The study aims to find the categories of risks disclosed in the Administration Reports of Brazilian companies with the issuance of ADR`s. The research is characterized as descriptive, accomplished through doucmentary analysis. The sample includes 28 Brazilian companies with the issuance of American Depository Receipt (ADR`s) in the Stock Exchange of New York (USA). We have tried to identify the categories of risk, presented by the companies surveyed in the Administration Reports (AR) of 2007. Seven categories of corporate risks were considered, identified through COSO (2004) methodology strategic risks, operational risks, legal risks and image risks,. The survey results show that in general there is no standaardization of the types sof risks disclosed by the companies. A total of 14 types of risks havd been identified. The predominant category in the disclosure was the operational risk, with 20.72% of the observations. There was no disclosre of image risk in the AR of the companies surveyed. It was found that 19 companies, 67.86% of the surveyed companies, demonstrate some kind of risk to which they are exposed. On the other hand, nine companies (32.14%) did not show any kind of risk.
Resumo:
Managing a variable demand scenario is particularly challenging on services organizations because services companies usually have a major part of fixed costs. The article studies how a services organization manages its demand variability and its relation with the organization`s profitability. Moreover, the study searched for alternatives used to reduce the demand variability`s impact on the profitability of the company. The research was based on a case study with a Brazilian services provider on information technology business. The study suggests that alternatives like using outsourced employees to cover demand peaks may bring benefits only on short term, reducing the profitability of the company on long term: Some options are revealed, like the internationalization of employees and the investment on developing its own workforce.
Resumo:
The objective of he article is to research the dynamic capacities developed and used by WEG in its internationalization process and to explain how these capacities help the company defends and supports competitive advantage. The article presents an exploratory study of the internationalization process of WEG in Argentina and China. This article has as analysis approach the dynamic capacities, contributes to the literature of international management in two aspects. First, it adds the analytical look of the internationalization based on dynamic capacities that are still well restricted. Second, when working the dynamic capacities as central element of the analysis of the internationalization process, it Proposes one framework of integrative analysis of the economic and behavioral theories that are used to explain the process of companies`-internationalization, although they are dealt independently and sometimes antagonistic way. The result shows as the dynamic capacities are articulated in the base of WEG in its process of internationalization for Argentina and the subsequent movement for China. The developed dynamic capacities in Argentina were acquired for the Brazilian headquarter and could have been applied in the process of internationalization for China. However, a more complex organizational structure cannot be identified where the inter-subsidiary relationships could share dynamic capacities as proposed in framework.
Resumo:
The purpose of this study is to analyze the Controllership relevance as support risk management in non-financial companies. Risk management is a widely discussed and disseminated subject amongst financial institutions. It is obvious that economic uncertainties and, consequently, prevention and. control must also exist in non-financial companies. To enable managers to take safe-decisions, it is essential for them to be able to count on instrumental support that provides timely and adequate information, to ensure lower levels of mistakes and risk exposure. However, discussion concerning risk management in non-financial companies is still in its early stages in Brazil. Considering this gap, this study aims at assessing how Controllership has been acting in? companies under the insight of risk and how it can contribute to risk management in non-financial companies. To achieve the proposed goal, a field research was. carried-out with non-financial companies that are located in the city Sao Paulo and listed in the Sao Paulo Stock Exchange (Bovespa). The research was carried out using questionnaires, which were sent do Risk Officers and Controllers of those companies with the purpose of evaluating their perception on the subject. The results,of the research allow us to conclude that Controllership offers support to risk management, through information that contributes to the mitigation of the risks in non-financial companies.
Resumo:
Discussion opposing the Theory of the Firm to the Theory of Stakeholders are contemporaneous and polemical. One focal point of such debates refers to which objective-function companies, should choose, whether that of the shareholders or that of the stakeholders, and whether it is possible to opt for both simultaneously. Several empirical studies. have attempted-to test a possible correlation between both functions, and there has not been any consensus-so far. The objective of the present research is to examine a gap in such discussions: is there (or not) a subordination of the stakeholders` objective-function to that of the shareholders? The research is empirical,and analytical and employs quantitative methods. Hypotheses were tested and data analyzed by using non-parametrical (chi-square test) and parametrical procedures (frequency. correlation `coefficient). Secondary data was collected from he Economitica database and from the Brazilian Institute of Social and-Economic Analyses (IBASE) website, relative to public companies that have published their Social Balance Statements following the IBASE model from 1999 to 2006, whose sample amounted to 65 companies; In order to assess the objective-function of shareholders a proxy was created based on the following three indices: ROE (return on equity), EnterpriseValue and Tobin`s Q. In order to assess the objective-function of stakeholders a proxy was created by employing the following IBASE social balance indices: internal ones (ISI), external ones (ISE), and environmental ones (IAM). The results have shown no evidence of subordination of stakeholders` objective-function to that of the shareholders in analyzed companies, negating initial expectations and calling for deeper investigation of results. Its main conclusion, which states that the attempted subordination does not take place, is limited to the sample herein investigated and calls for ongoing research aiming at improvements which may lead to sample enlargement and, as a consequence, may make feasible the application of other statistical techniques which may yield a more thorough, analysis of the studied phenomehon.
Resumo:
An important segmentation basis used by firms is related to consumers` personal values which are investigated in this study. It was used a descriptive research with the survey method of data collection in a sample of executives from Sao Paulo who are considered to be potential buyers of high value and innovative goods. An exploratory factor analysis was employed in order to reduce the values scale used and a cluster analysis was performed to identify the groups of executives according to the importance attached to different person values. Concluding, it was observed that there was a similarity among the three personal values dimensions, named as Civility (concerns about having a good conduct before society according to social rules of interaction), Self-Direction (intellectual aspects and practical orientation in their conducts) and Conformity (restriction of actions, inclinations and impulses, that are likely to harm others and would violate expectations) and the ones reported in the theory Rokeach`s theory about instrumental personal values. Furthermore, three groups of executives were identified (good conduct group, low restriction group and high restriction group). The differences observed in the importance of personal values here presented by the dimensions called Civility, Self-Direction and Conformity can lead to different buying behaviors and product preferences. From the results found in this study the companies could adapt their current and new products offers, as well as their communication in order to better serve these segments of executives from Sao Paulo.
Resumo:
A prospectiva estrat??gica aparece como ferramenta que, apoiada nos instrumentos de an??lise econ??mica e social existentes e em t??cnicas espec??ficas, como o Delphi, a constru????o de cen??rios, a matriz de impactos cruzados e outras, possibilita ???vis??es de futuro???, que permitir??o a elabora????o de pol??ticas p??blicas que visem ?? constru????o de futuro desej??vel. Este trabalho pressup??e um Estado formulador de pol??ticas p??blicas e detentor de instrumentos de planejamento, o que nos remete a um vi??s ideol??gico: de que, no capitalismo contempor??neo, Estado e mercado coordenem os sistemas econ??micos, conforme explicitado no Plano Diretor da Reforma do Aparelho de Estado (Governo Federal, Brasil, 1995). S?? a aceita????o dessa hip??tese pode supor a exist??ncia e a necessidade de pol??ticas p??blicas, remetendo-nos o campo da ideologia e contrapondo-nos ao liberalismo.
Resumo:
A Embrapa, na inten????o de operacionalizar a gest??o dos seus planos estrat??gicos (Plano Diretor da Embrapa ??? PDE e Planos Diretores das Unidades ??? PDUs) desenvolveu a metodologia Mogest para a implementa????o do seu Modelo de Gest??o Estrat??gica (MGE), no ??mbito corporativo e de suas 40 unidades de neg??cio, com base na modifica????o do m??todo Balanced Scorecard ??? BSC, de Kaplan. Posteriormente, ap??s a implementa????o dos MGEs, no per??odo de 1999 at?? os dias atuais, inicia-se e desenvolve-se a fase de acompanhamento por meio da elabora????o do m??todo MGE/Acompanha. Este trabalho aborda, de forma modificada, o uso do diagrama elaborado por Norton, apud Coutinho (2002), para acompanhar/avaliar a implementa????o do BSC para uma organiza????o orientada ?? estrat??gia, inserido no m??todo MGE/Acompanha (2000), elaborado pela Equipe MGE e aplicado em uma das unidades de neg??cio da Embrapa. Os resultados mostraram a efici??ncia do m??todo e proporcionaram a internaliza????o do conceito ???painel de bordo???, desenvolvido no software Oracle BSC (OBSC).
Resumo:
Nos ??ltimos anos, a institucionaliza????o de normas de confiabilidade e planejamento pol??tico, na administra????o p??blica israelense, tem preocupado v??rios comit??s sobre a reforma do servi??o p??blico e a reorganiza????o do governo. Este trabalho discute o hist??rico da cultura de estabelecimento das pol??ticas israelenses e seu efeito sobre recomenda????es para o planejamento, a an??lise, a avalia????o e a accountability das pol??ticas. Essa confian??a ?? interessante, em parte, porque tra??a uma rea????o aos arranjos institucionais, que s??o, de muitas maneiras, similares ??queles promovidos por defensores da Nova Gest??o P??blica. Ironicamente, no entanto, ela explica os esfor??os para substitu??-los por algo mais semelhante a arranjos burocr??ticos tradicionais.
Resumo:
Este artigo tem como objetivo analisar o papel do Estado na formula????o do planejamento no Brasil a partir dos anos 30, per??odo que deu origem ??s primeiras iniciativas de planejamento, at?? os anos 80, momento em que se inicia a decad??ncia do planejamento governamental no pa??s. Optou-se por uma retrospectiva hist??rica que levantasse os principais aspectos inerentes ao planejamento como instrumento do desenvolvimento econ??mico deste per??odo, verificando as principais mudan??as ocorridas na sociedade. O artigo n??o pretende dar conta de todas as dimens??es e complexidades do tema nem esgotar o assunto, que ?? pol??mico e envolve muitas articula????es te??ricas com outras ??reas, como administra????o p??blica, economia e ci??ncia pol??tica. Desse modo, o artigo aponta na dire????o de que este balan??o de an??lises das experi??ncias de planejamento no Brasil demonstrou grandes avan??os econ??mico-financeiros e alguns fracassos de coordena????o e articula????o com outras esferas, como a executiva e a financeira. Assim, desde os anos 80, em detrimento da crise do Estado, o planejamento entra em decl??nio nas agendas governamentais, impossibilitado, por quest??es de ordem financeira, de realizar suas fun????es de racionaliza????o e efici??ncia econ??mica. Dessa forma, o Estado, nesse contexto, sempre representou, de forma geral, as diversas articula????es de interesses capitaneados pelo planejamento como instrumento de interven????o e controle social no Brasil.
Resumo:
O artigo visa apresentar o debate acerca das transforma????es oriundas da ??ltima reforma do planejamento e or??amento no Brasil, a qual introduziu o novo desenho do Plano Plurianual (PPA). Inicialmente, os princ??pios do modelo de or??amento por resultados ou desempenho que balizaram a formula????o do novo PPA s??o discutidos. Com base nos planos de gest??o das experi??ncias recentes do Plano e na proposta do pr??ximo PPA (2008-2011), s??o apresentadas as inova????es da configura????o do processo or??ament??rio no pa??s. Por fim, o artigo aborda os avan??os e restri????es da implementa????o do novo desenho do PPA e conclui que, apesar de formalmente institu??dos, os instrumentos do or??amento por resultados n??o atingem a finalidade prec??pua do modelo: melhoria da efetividade e efici??ncia nos gastos p??blicos.
Resumo:
O presente artigo ?? parte de um estudo explorat??rio cujo objetivo foi analisar as vantagens e desvantagens na aquisi????o de bens e servi??os por meio das modalidades de licita????o preg??o presencial e eletr??nico no servi??o p??blico. Para isso, foi realizado um estudo de caso na Funda????o Nacional de Sa??de da Para??ba. A parte da pesquisa divulgada neste artigo, al??m de uma s??ntese sobre o referencial te??rico, apresenta as caracter??sticas investigadas da modalidade de licita????o preg??o, comparando suas formas presencial e eletr??nica na institui????o estudada. Os resultados apontam aspectos relevantes quanto ??s quest??es: vantagens e desvantagens do preg??o eletr??nico em rela????o ao preg??o presencial e vice-versa; recursos para atendimento de despesas; planejamento anual da FUNASA/PB; economia de pre??o; economia e repasse de recursos para outras necessidades; prazos de fornecimento; treinamento e capacita????o de pessoal. Conclui a exposi????o destacando alguns pontos fortes e fracos do processo, sugerindo medidas a serem avaliadas no que tange a capacita????o de pessoal e planejamento anual na FUNASA/PB.
Resumo:
A partir da perspectiva do New Public Financial Management, o artigo traz os aspectos t??cnicos e pol??ticos que permearam o desenvolvimento do sistema de planejamento e or??amento brasileiro. Considerando os condicionantes dos momentos hist??ricos que interferiram em seu desenvolvimento, s??o identificadas caracter??sticas pol??ticas, t??cnicas e metodol??gicas incidentes no controle financeiro, nas melhorias administrativas, no planejamento e, finalmente, na tend??ncia participativa decorrente da amplia????o de espa??os democr??ticos. Em seguida, s??o apresentados o tratamento constitucional dado ao Plano Plurianual e o aperfei??oamento do sistema de planejamento e or??amento trazido pela Lei de Responsabilidade Fiscal. S??o destacadas, para o caso municipal, as inova????es contidas no Estatuto da Cidade, com reflexos no Plano Plurianual Municipal. Ressalta-se a import??ncia do processo de planejamento e or??amento na execu????o das pol??ticas p??blicas, enfatizando as dificuldades ainda existentes quanto ?? regula????o do sistema de planejamento e or??amento para permitir o imbricamento dessas pol??ticas entre as tr??s esferas federativas.
Resumo:
Este artigo tem como finalidade analisar a formula????o de estrat??gia no or??amento p??blico sob a perspectiva do planejamento emancipat??rio e desenvolvimentista. Al??m disso, busca-se descrever a reforma gerencial da administra????o p??blica federal e identificar quais as respectivas contribui????es para o aprimoramento da gest??o estrat??gica do or??amento p??blico. Apresenta-se como referencial a teoria do planejamento, abordando temas relacionados com administra????o p??blica, formula????o estrat??gica, planejamento emancipat??rio, or??amento p??blico e desenvolvimentismo. A an??lise da teoria foca as rela????es entre os elementos do planejamento: or??amento e estrat??gia, com base emancipat??ria. Descreve-se a reforma gerencial da administra????o p??blica e suas consequ??ncias para a gest??o estrat??gica or??ament??ria. Emite-se considera????es sob a perspectiva emancipat??ria do or??amento p??blico, com rela????o ?? formula????o estrat??gica e ?? vis??o desenvolvimentista.
Resumo:
Entre 2014 y 2016, Brasil será sede de numerosos eventos, donde se destaca la celebración de las Olimpiadas en Rio de Janeiro. La industria del turismo será una de las grandes beneficiadas, teniendo como objetivo duplicar el número de turistas, 10 millones en 2016, y generar oportunidades de negocios. Esta investigación plantea el análisis de dicha meta a través de dos elementos vinculados a las Olimpíadas, el legado y la apertura a nuevos segmentos de turistas, concretamente el turismo sénior y el accesible. Se llevará a cabo un análisis de contenido de la bibliografía existente sobre Río 2016 para determinar el estado del arte, y posteriormente se realizará un estudio de caso de las Olimpíadas de Barcelona y Sídney, con el objetivo de obtener las claves del éxito de su legado y la repercusión a nivel turístico. Esto posibilitará identificar los pasos a seguir por Brasil para alcanzar su objetivo turístico.