825 resultados para Gestão estratégica de custos


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natural resources that still enjoy, in the certainty that if we do not, could culminate at the end of that remains. The environmental contamination by fuels in the retail service of oil and biofuels, has been a subject of growing research in Brazil, due to the large pollution potential of this activity. The aim of this study was to evaluate the importance of implementing the Environmental Management System (EMS) in fuel retail service stations in the city of Parnamirim-RN, but also describe the current situation the same as licensing and environmental characterization; identify existing barriers to implementation of EMS on the costs, technologies, knowledge, vision, present the potential benefits for the implementation of the EMS (social, economic and environmental), to identify the existence of plans for future action to implement the EMS , as a subsidy to promote the implementation of it. The methodology was developed through analysis of documents provided by the environmental agency responsible for licensing of retail service stations and fuel pala ANP. For data collection, we used the questionnaire was applied directly to managers or managers of sub-stations. Data were collected in 12 of 30 posts in the municipality. For purposes of data treatment was performed a descriptive analysis with respect to the opinion of twelve managers (respondents). The data acquired, according to the Likert scale were tabulated and analyzed using software SPSS 17.0 and Excel 2003, it was generated tables and graphs to observe the behavior of the data. The results showed that most respondents have a schooling level higher (58.3%) of the jobs surveyed 50% work on average 6 to 10 years and 41.6% are in operation for over 11 years , 75.0% do not have a license to operate and 12 stations, 58.3% were sued for not having a license to operate and are therefore in full commercial activity, 83% of jobs have some practice environmentally responsible, 75% agree in making planning future action to implement 8 the EMS in their ventures, 70% in full agreement that the high cost is a form of impediment to implementation of EMS; 66.67% agreed that resistance to change is an impediment to implementation of EMS; 90.91% agreed that the implementation of EMS is very complex, 80% of respondents agreed in a very significant environmental legislation is also a key factor preventing the implementation of EMS is noteworthy that 100% of respondents agreed that the knowledge about the use of the EMS will help to solve environmental problems in the fuel retail service stations, the implementation of the EMS will benefit with increased efficiency of resources applied to the findings by the agreement of 91.66% of respondents, where only 8, 33% disagreed, there was also a percentage of 100%, agreed that the company's image will be a great benefit, but also a contribution to solving environmental problems in the fuel retail service stations. Thus, the importance of the implementation of EMS in the fuel retail service stations in the city of Parnamirim-RN, with an urgent need to be deployed. And the bodies responsible for policy on state-run and supervise more tightly and action, this type of activity, in order to regulate the sustainable functioning of retail service stations of fuel, thus promoting a better quality of life for the population of the municipality of natal-RN

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The thesis argues the importance of the logistic management for the performance of the companies and for the foreign trade. The study is endorsed in construction of one analyses that brings in its essential the underlyng elements for the understanding of the subject. The analyse made from the data of an exporters company of Rio Grande of the Norte, with performance in the branch of candies, allowed to evaluate an efficient of the logistic management, that involving operacional and financial questions, is unavoidable for reduction of costs of the companies and has significant impact is its profitability

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The present work has the objective of presenting an investigation about the quantification, classification and destination of the waste of construction and demolition (RCD) in the city of Natal - RN, focusing the aspects of the environmental impacts and the strategic importance of the environmental administration in the earnings of productivity of the companies. Of the environmental point of view the research intends to identify and to quantify the monthly and annual production of RCD in the city, as well as to know the places of deposition of those residues. To reach the objectives of the study, an exploratory and descriptive research was accomplished, using a questionnaire with closed subjects and an open one, applied in 25 entrepreneurs of the branch of the building site, being 21 builders and 4 entrepreneurs of collection companies and removal dumps. As form of analysis of the data, the descriptive analysis was used and of crossing. The production engineering considers important the insert of best production practices and administration of the product in the companies, with views to the increase of your competitiveness, productivity earnings and improvement of the environmental aspects with views to the consumer's satisfaction, in that case the buyer of immobile. The principal results of the investigation demonstrate that there was not great variability of answers with relationship to the interviewees opinion in what he refers to the environmental practices. In your majority the building site interviewees entrepreneurs evidenced the absence of the public power, particularly the city hall of Natal, in the control, fiscalization and creation of mechanisms for a correct destination of RCD, as well as for your reuse and recycle. On the other hand also it was evident that the recycle or the reuse of RCD on the part of the companies is a rare practice and a lot of times inexistent, although the entrepreneurs' of the building site section great majority recognizes that would have won of productivity with the correct and intensive use of such measures

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This thesis deals with analyzing the actual perception of the brazilian hospital managers about natural gas fired cogeneration. An study of case is developed to obtain information about the viability of the investments in cogeneration technolgies in four hospitals. These studies are made using a questionnaire, to know and to obtain necessaries data of the managers. The main results shows that the investors have a bad feeling about to invest in a different activity. In other hand, the results show that the investors have a good impression about the configuration of the project that uses the project finance like way of financing

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This objective of this work was to investigate the enviromental perception of technician of clinical laboratories, in the city of the Natal/RN, focusing the generated environmental aspects and impacts in the activities, the strategical importance of the environmental management for the activity, as well as the knowledge about environmental norms and resolutions applied to the sector. A type survey exploratory and descriptive was carried through, using a questionnaire applied in 82 clinical laboratory, getting a return tax of 53,65%, or either, 44 laboratories. The results of the descriptive analyses point with respect to environmental conscience of the interviewed, therefore the majority (75%) described the activities of clinical analyses as great imapact on the environment. Although the interviewed present certain knowledge on the advantages of practical of envivonmental protection and the risks that the activities of clinical analyses offer, some important practical of environmental protection arer not develped by the majority of the iterviewed. The carried through statistical analyses had allowed to investigate the level of environmental knowledge of the professionals of the sector, being consisted themselves that they present little knowledge on practical ISO 14001 and of environmental protection in the health public sector. It can be conclude that, a program of environmental qualification for the sector becomes necessary, in order to improve the knowledge of the professionals of the area, and that the majority of the professionals would have a good recptivity therefore recognize the benefits of the practicadl of environmental protection for the competitiveness of the clinical analyses laboratories

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The relevance of rising healthcare costs is a main topic in complementary health companies in Brazil. In 2011, these expenses consumed more than 80% of the monthly health insurance in Brazil. Considering the administrative costs, it is observed that the companies operating in this market work, on average, at the threshold between profit and loss. This paper presents results after an investigation of the welfare costs of a health plan company in Brazil. It was based on the KDD process and explorative Data Mining. A diversity of results is presented, such as data summarization, providing compact descriptions of the data, revealing common features and intrinsic observations. Among the key findings was observed that a small portion of the population is responsible for the most demanding of resources devoted to health care

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

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This study aimed to analyse the factors that can contribute to the support of residents in the process of management of environmental tourism projects. The importance of reflecting on the municipal planning, including the management of stakeholders, is justified by changes in economic and social values of local communities, the concern with their space and quality of life. Thus, the support of the dwellers to the management process of an attractive allows motivate and prioritize the opinion of this community, strengthening social groups and integrating them into projects and local actions. The study was described as descriptive, exploratory and quantitative. As the analysis model. They were used the research variables done by Nunkoo and Ramkissoon (2012), as a way to assess the support of local dwellers on the development of Revitalization project of Monumento Natural Vale dos Dinossauros, in the management of environmental tourist destination, in Sousa/PB. Results show the relationship among the dimensions, confidence in government agencies, benefits and costs occasioned by tourism development in the attractive as influencers support elements of the deweller. Thus, it is intended to corroborate to the inclusion of stakeholdersin the planning process in the development of tourism in this location in order to involve them in decision making about planning and management of tourism in the city, with a view to sustainable local development

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This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

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The search for sustainable solutions through an appropriate environmental administration of the available natural resources, that comes from encounter to the aspirations of preservation of the environment and of the human being, in way to diagnose and to solve the environmental and social problems with the smallest possible impact to the nature and the man, it is the great challenge, so much for that generation, as for the future generations. The study of the environmental problems of the water and the participation and the social actors' environmental understanding as a whole, interferes in the field of the thematic environmental international, contemplating the strategic need of an appropriate administration of that very natural one, through a program returned to the diagnosis of the problems and in the search of compatible maintainable solutions, in a social and environmental politics of planning and environmental education, centered above all in the citizen's voice , user of that system. The present thesis she seeks to study the problem of the maintainable administration of the water, focusing the participation and the citizen's environmental understanding in the use of that very natural one for urban residential activities, in what concerns the approach and analyses of variables that treat of the measurement of general knowledge and you adapt, sense of community of the access to the means of information and of the attitudes and environmental behaviors, besides the variables of partner-demographic characterization or personal identification of the interviewed ones of an exploratory research of the type " survey ", accomplished through a stratified aleatory sampling, being the strata each one of the 4 (four) Political-Administrative Areas of the Natal city, having happened the collection of the data in the period of february to april/2002. The methodology used in this work it constitutes in the application of questionnaires with scales of the type Likert to measure the echo-varied of the study, besides a partner-demographic scale for the characterization of the studied sample. For the analysis of the results, it was made an exploratory descriptive study initially, followed by the use of techniques statistical multivariate s, such as, factorial analysis through the application of main components, besides the accomplishment of studies of multiple lineal regression. To complement this study, the accomplishment of Tests of Independence was proceeded through the Qui-square of Pearson, in way to verify the dependence of the associations between the partner-demographic variables and the principal selected variables and presents in the resulting factors of the factorial analysis. The results appear for a low level of environmental knowledge, of access to the information and community's sense, besides the verification that the principal factors resultants send for the need of feeling emphasis in the programs and administration actions addressed for the environmental understanding, the behaviors and attitudes that approach the information and the environmental education, besides the reuse of the water

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Na conjuntura atual, eliminação de custos, satisfação dos clientes e aumento da produtividade é algo, no mínimo, desejável para as organizações. Exatamente neste viés, a presente pesquisa aborda a utilização de técnicas e filosofias amplamente abordadas e difundidas em gestão de operações; porém, em vez de usá-las isoladamente, propõe-se sua utilização conjunta. Neste contexto, integram-se o Mapeamento de Processos, a Gestão da Capacidade, a Teoria das Restrições (TOC) e o Empowerment. Por meio de entrevistas junto aos funcionários, da coleta de dados e da observação direta do processo produtivo, foi possível mapear os processos, definir as capacidades, identificar os gargalos, levantar o nível de maturidade dos funcionários e propor soluções por meio da aplicação do Empowerment. Como resultado, contatou-se a possibilidade de melhoria no sistema de concessão de créditos da empresa pesquisada (Banco), possibilitando um aumento da produtividade em 27,78% e uma redução de custos da ordem de 4,5 milhões de reais.

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Este artigo tem por objetivo discutir e apresentar algumas considerações acerca das vantagens e implicações da utilização do conceito de UEN - Unidade Estratégica de Negócios, na gestão de empresas, de modo geral. O artigo discute algumas relações que devem ser esclarecidas antes da plena adoção do conceito. Baseado na literatura e na experiência do autor em consultoria em empresas, o artigo propõe uma abordagem metodológica para permitir que gerentes possam definir, analisar e compreender os efeitos da utilização do conceito de UEN - Unidade Estratégica de Negócios, considerando as dimensões competitivas ou Fatores Críticos de Sucesso típicos e intrínsecos da natureza de cada negócio.

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Os sistemas certificáveis de gestão ambiental, como a norma ISO 14001, têm sido uma opção cada vez mais utilizada pelas organizações para equacionarem suas demandas ambientais, padronizarem seu processo produtivo, reduzirem custos de produção e melhorarem sua imagem. Entretanto, seu processo de implantação em indústrias gera mudanças significativas na cultura e estrutura destas empresas e devem ser devidamente consideradas por gestores e consultores. Pelo exposto, o principal objetivo deste artigo é apresentar práticas, sistematizadas à luz da teoria com especial contribuição da área de gestão de pessoas e com base em dois estudos de caso, para implantação de sistemas de gestão ambiental ISO 14001 em empresas industriais. Para tanto, foram realizados dois estudos de caso: um em uma empresa de baterias automotivas e outro em uma empresa moveleira. Os dados foram coletados a partir de entrevistas semiestruturadas com os gestores diretamente responsáveis por estes sistemas e com colaboradores-chave, observação in loco e análise de documentos. Ao final do artigo são apresentadas sugestões de práticas relacionadas aos seguintes elementos: alta direção, gestão de pessoas, comitê de gestão ambiental, missão e políticas, treinamento e comunicação.

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Incluye Bibliografía

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Pós-graduação em Artes - IA