912 resultados para Strategic management accounting


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The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.

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The present production aims to approach environmental sustainability and communication to demonstrate that the public relations´s professional is capable of legitimation process´s assistance of ethics and coherent speechs and capable of sense´s construction´s assistance for environmental sustainability on contemporary organizations. This position shows that organization´s consistent speechs are connected with its institutional mission and effort besides, it is value and sensitive to interested parts that emphasis the environmental preservation and environmental project´s introduction, integrating organization with community. On this context it is constructed a discussion about Sustainability Report´s content and guidelines used for sustainability reporting framework, as where as main environmental organizational activities, analyzing three different companies and its respective Sustainability Reports on 2009. Thereby, it is pointed out relevance of efficient communication which deal with opposite interests between organizations and its stakeholders so that public relations focus on strategic management trying to include negotiation, dialogue, transparency and ethics to line up both interests

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Internal Communications, a central theme of this project, it is essential to support a transparent and effective cooperation between organization and em ployee. In companies with Quality Management System, as certified in ISO 9001, need to adhere to the quality not only in its management policy, but as in all of its processes and the various agencies in which there is interaction, especially the internal. This paper aims to reflect on the interaction with the internal audience, paying attention to the fact that the information required and the strategic management of public relations positively interfere in the relationship between organization and employe e and the resulting benefits that these entail in quality management. The demonstration of the policies employed by the company Vien a Grafica & Editora as the basis for developing a model suggestive of internal communication in business quality. Thus, we intend to understand how effective communication arouses feelings of motivation and engagement among employees, so there is the realization of quality in all organizational sectors

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This paper aims to present the contribution of Public Relations in the process of branding, using digital communication as a tool for interaction with the public, and through strategic management, building and maintaining strong and lasting relationships with consumers, resulting in building bonds of sympathy, identification, and networks engaged and loyal consumers to brands. Therefore, were performed bibliographical research covering topics such as information society, network society, the dynamics of social networks, digital media, brands, branding, marketing 3.0, Public Relations and Public Relations 2.0. Were also undertaken observations on communication actions that used digital social media, focusing on interactivity, collaboration and relationship, to better understand how organizations are realizing the importance of interaction and relationship management with the public and how they are performing this communication. At the end, some of these actions are presented as examples of the theories studied, and as a demonstration of the benefits brought to these organizations and their brands

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Many companies have invested substantial resources in recent years in implementing the Balanced Scorecard, a strategic management tool that embraces not only financial perspectives, but also three other perspectives that create an overall and long-term vision of the company. The purpose of this article is to analyze, through interviews and action research, the implementation of the Balanced Scorecard in a provider of information technology and suitability for the company area Alliances and Channels, identifying determinants factors that exist in the literature and contributing to a greater understanding around this strategic management tool. The study shows that the implementation of the company was not successful, but the area of Alliances and Channels suit tool in order to find good results and two new determinants, other than those existing in the literature, were found

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The general purpose of this study was a reflexive-theoretical analysis, based on the authors of Psycho-Sociology, seeking to understand how to establish working relationships in organizations considered strategic in the contemporary world. To do so, we identify the strategies that these organizations use to hold the individual in theirs meshes of power, emphasizing the effects of the psychological dynamics and the illusion of “drug organization”. Finally, we elucidated some of the major diseases related to working in organizations with strategic management model, which reflect the violence imposed by managerial policy that promotes a moral harassment and naturalization of suffering at work.

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This paper aims to present a reflection on the contemporary way of life substantiated by its pillars -consumption, individualism, competitiveness, fluid relationship - aiming to assimilate it to an administrative management model that is widely distributed in monopolistic-financial capitalism - strategic management model - guided by the question: Why does this management model find such a fertile field for development in the contemporary scenario? Thus, the study was theoretically and methodologically based on the approach of psychosociology and was developed from a theoretical review. We have conducted a contextualization and definition of contemporaneity in which a market society that celebrates the spectacle lies, analyzing, from this point, the strategic organizational management model that has been working as a drug in the subjective constitution of the individuals producing the striking resonances in the psychosocial field. The assimilation performed in this paper allowed us to clarify some possible causes of social pathologies arising from the increasingly cruel world we face in professional life.

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This article aims to analyze the use of human resource practices in a public organization in Sao Paulo. In this paper we try to answer the question: is the human resource management in the organization Y compatible with the new strategic issues this area? We adopted a qualitative approach, through case study. The primary data were obtained through interviews and secondary data were obtained through analysis of information and documents provided by the studied organization as well as direct observation of organizational routine. The results indicate that, despite the organization uses the term strategic human resources management, it is focused on legal and operational issues. The human resource practices are not integrated and some practices do not exist (career plan and training). Thus, it is believed that if the organization adopts some of the improvements suggested in this article, it will be walking toward a more strategic human resource management entering in the new public management.

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One of the oldest segments in operations management, whose models are always subject to development efforts, for academics and productive organizations, is the management of production and work organization. Proposals for strategic management principles that seek to bring production to streamline processes reduce costs and add value, identifying problems with material flow and information while reducing the response time. This is realized through the pursuit of the best actions to achieve goals and targets established in a successful Planning and Production Control. This article aims to identify and implement actions that increase the speed of supply of goods produced in a enterprise cutlery; positively influencing the perception of customers. Such attitudes benefit all actors involved in the network, a fact which is expressed in the production chain. To lay the foundations of research and validate the data obtained, it was a study drawing on action research methodology. The goods produced are sold, mainly to wholesalers. Was proved seven aspects to improve and enhance the competitiveness of the organization, among them the complete design of the network, integrating upstream and downstream actors.

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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This research examines the impact of a CEO’s statements of aggressiveness on his or her organization’s competitive moves and subsequent performance. Hypotheses were developed based on previous work in Upper Echelon Theory and competitive dynamics. Based on this prior literature, it was hypothesized aggressive statements by CEOs will be associated with more aggressive organizations. It was also hypothesized these more aggressive organizations would display better performance than less aggressive organizations. A content analysis of letters to shareholders and trade publications was performed. This data was analyzed using multiple regression in SPSS 17 to test the hypotheses that aggressive statements by CEOs are associated with aggressive organizations and higher performance. Aggression scores for the content analysis were generated using the software package DICTION. The sample for the study was the organizations with the most revenue in two industries, automobile manufacturing and retailing. Data collection covered a five-year time span from 2003-2007, with performance data lagged one year. Control variables employed included CEO tenure, CEO background, organization size, and organization age. The findings indicate that CEO statements of aggressiveness do not significantly impact the competitive aggressiveness or the performance of their organizations. The implications of these findings are discussed and potential avenues for future research in the area are outlined.

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Este artigo apresenta um modelo de cadeia de valor da saúde que representa, de maneira esquemática, o sistema de saúde do Brasil. O modelo proposto tem como intuito apresentar uma adequação à realidade brasileira, bem como abrangência e flexibilidade para utilização em atividades acadêmicas e análises do setor de saúde do Brasil. O modelo coloca ênfase em três componentes: principais atividades dessa cadeia, agrupadas em elos verticais e horizontais; missão de cada um desses elos; e principais fluxos da cadeia. A cadeia proposta é formada por seis elos verticais e três horizontais, perfazendo um total de nove: desenvolvimento de conhecimento em saúde; fornecimento de produtos e tecnologias; serviços de saúde; intermediação financeira; financiamento da saúde; consumo de saúde; regulação; distribuição de produtos de saúde; e serviços de apoio e complementares. A análise da cadeia proposta pode ser realizada por meio de quatro fluxos: inovação e conhecimento; produtos e serviços; financeiro; e de informação.

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O princípio da controlabilidade prevê que os gestores deveriam ser avaliados com base em fatores controláveis. Consequentemente, os incentivos gerenciais estariam relacionados a práticas de contabilidade gerencial capazes de evitar que os gestores sejam responsabilizados por resultados financeiros além do controle gerencial, tais como análise por centro de responsabilidade, custo padrão, preço de transferência, orçamento e avaliação de desempenho. Este artigo desenvolve um estudo de campo para investigar se há relação entre a presença de incentivos gerenciais e as práticas de contabilidade gerencial associadas ao princípio da controlabilidade. Entrevistas in loco foram realizadas para a coleta de dados em nível organizacional e testes estatísticos não paramétricos foram utilizados para a análise dos dados. Entre as práticas de contabilidade gerencial examinadas, os resultados sugerem que apenas orçamento anual, análise por centro de responsabilidade e avaliação de desempenho estão associados à presença de sistemas de incentivos nas empresas entrevistadas.

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O princípio da controlabilidade prevê que os gestores deveriam ser avaliados com base em fatores controláveis. Consequentemente, os incentivos gerenciais estariam relacionados a práticas de contabilidade gerencial capazes de evitar que os gestores sejam responsabilizados por resultados financeiros além do controle gerencial, tais como análise por centro de responsabilidade, custo padrão, preço de transferência, orçamento e avaliação de desempenho. Este artigo desenvolve um estudo de campo para investigar se há relação entre a presença de incentivos gerenciais e as práticas de contabilidade gerencial associadas ao princípio da controlabilidade. Entrevistas in loco foram realizadas para a coleta de dados em nível organizacional e testes estatísticos não paramétricos foram utilizados para a análise dos dados. Entre as práticas de contabilidade gerencial examinadas, os resultados sugerem que apenas orçamento anual, análise por centro de responsabilidade e avaliação de desempenho estão associados à presença de sistemas de incentivos nas empresas entrevistadas.