915 resultados para Gerenciamento de custos


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Este trabalho discutiu o desempenho do Centro Nacional de Pesquisa em Energia e Materiais CNPEM, que deu início às suas atividades como Associação Brasileira de Tecnologia de Luz Síncrotron - ABTLuS, Organização Social (OS), entidade da sociedade civil, sem fins lucrativos, disciplinada pela Lei 9.637 de 15 de maio de 1998, para gerir organismos públicos mediante a assinatura de contrato de gestão baseado em metas a serem cumpridas. O modelo nasceu concomitantemente com a criação do Ministério da Administração e Reforma do Estado MARE, na gestão do ministro Luiz Carlos Bresser Pereira, no governo do presidente Fernando Henrique Cardoso - FHC, tendo como princípio básico a prestação de serviços sociais, nas áreas de cultura, educação, pesquisa científica, proteção e preservação do meio ambiente e saúde, na expectativa de que ele pudesse prestar melhores serviços do que as empresas estatais e as entidades da administração direta. Hoje, dez anos se passaram e o CNPEM continua prestando serviços na área de pesquisa científica ao CNPq e ao MCT, apesar de não haver apoio para a criação de novas OS na esfera do governo federal, o que indicou ameaças ao seu ciclo de vida. A pesquisa desenvolveu-se através de estudo descritivo-exploratório, interpretando dados por intermédio do processo de hermenêutica para interpretação de dados retirados dos documentos institucionais, com conclusão favorável à continuidade do modelo, tendo em vista que a pesquisa demonstra que ele é legal, legítimo e competente no cumprimento das metas e missão, bem como está em plena forma física, sem ameaças ao seu ciclo de vida, demonstrando que tem muito a oferecer para a ciência brasileira e, como não poderia deixar de ser, a milhares de usuários espalhados pelo Brasil e o mundo.

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As reformas propostas pelo modelo da Nova Gestão Pública tiveram repercussões importantes ao nível do setor da saúde, levando a que atualmente os prestadores de cuidados de saúde procurem aplicar a melhor prática clínica a um custo socialmente aceitável. A despesa do Estado com a Saúde é cerca de um quinto do total da despesa pública e, mais particularmente, a despesa com hospitais representa pouco menos de metade da despesa com saúde (pública e privada). O elevado peso dos gastos em saúde conduziu a alterações na gestão das unidades de saúde e a uma preocupação crescente com a gestão e tratamento contabilístico dos custos hospitalares. Nasce, assim, a necessidade de uma contabilidade virada para o interior da organização, que forneça informação adequada e atempada, destacando-se neste âmbito a Contabilidade de Custos. Torna-se pois importante que as organizações hospitalares ajustem a sua contabilidade às necessidades atuais, proporcionando uma sofisticada compreensão dos custos, e façam uso de modernas técnicas de imputação e controlo desses mesmos custos. Face ao exposto, o principal objetivo do trabalho é analisar a forma como são imputados os custos nos hospitais pertencentes ao Serviço Nacional de Saúde (SNS) e se existe uniformização nos critérios de imputação. Para tal, efetuamos uma investigação qualitativa através da realização de um estudo exploratório com recurso à Base de Dados de Elementos Analíticos (BDEA) do Ministério da Saúde e dos relatórios divulgados pelo sítio oficial do Ministério da Saúde Português. Observamos que, regra geral, os hospitais portugueses pertencentes ao SNS estão a seguir os requisitos normativos previstos no Plano de Contabilidade Analítica dos Hospitais (PCAH).

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Nowadays the search for growth makes organizations seeking competitive advantages, project management shares this goal, through techniques that assist in the search for an improved management of the various fields of knowledge through a design methodology. The world is driven by projects and the search for ways to better manage activities such as time, cost and term towards the success of a particular project is something constant. A major contribution that IT can make to the health sector is the support for the management area. IT can integrate processes, optimize the interconnection between the various sectors, make hospitals have access to inside information of good quality, as well as support in the healthcare area, sharing pictures, uniting the various aspects of nursing and nursing service. The major challenge faced by the SESAP Information Technology sector at present is in project management in IT , which does not exist makes investments in the area are increasingly difficult due to this deficiency in management develop their own systems without cost additional to the State. This study seeks to build and strengthen the Project Management within the Department of Health through the implementation of a project office that will manage the final result of this work methodology based on PMBOK, and still show the functionality applied to development the state Hospital Management System that will later be installed on all Regional Health Units and proposing measures for the sustainability and development of the sector amid the difficulties of the current public service. Such action will result in a savings of more than R$ 107,000.00 (one hundred seven thousand) regarding spending private software currently used by the assignment of invested by the State of Rio Grande do Norte user licenses, representing more than 5 % of the total budget of the State Department of Public Health of the State

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The water being vital natural resource and factor of economic and social development requires effective management and protection by the State. This thesis examines the panorama of National Water Resources Policy and the establishment of an effectively integrated management, shared and participative, contextualizing the principles foreseen in the policy. The work is focused on the discussion of public policies of access to water, analyzing the Fresh Water Program in semi-arid region of Brazil as a strategy of coexistence and permanence of a public policy that ensures the priority use, which is for human consumption. The conceptual framework of this study relies primarily on the contributions of authors in the field recognized as governance and water management. A study on the process of implementation of the various "institutions and policies" related to water management was promoted, contextualizing the change of paradigm in the transition from the centralized model to the one that takes into account the social participation, opening in this way broader perspectives for the analysis of the contents and of the impacts of these policies. The development of this study was conducted by the follow-up – both face-to-face as documentary-field – of the activities carried out while consultant of the Fresh Water Program. The history of water management in the semi-arid region was studied, depicting conflict movements and cooperation among actors. Despite the great obstacles to accomplish the shared and decentralized management, the study of this thesis points to a gradual improvement in the formulation of public policies that take into consideration governance and participatory management of water resources, with positive prospects towards the implementation of coordinated and cooperative actions in the region that mainly suffers from the shortage of rainfall, hence of shortage of water for irrigation and human consumption

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Nowadays wireless communication has emerged as a tendency in industry environments. In part this interest is due to the ease of deployment and maintenance, which dispenses sophisticated designs and wired infrastructure (which in industrial environment often prohibitively expensive) besides enabling the addition of new applications when compared to their wired counterparts. Despite its high degree of applicability, an industrial wireless sensor network faces some challenges. One of the most challenging problems are its reliability, energy consumption and the environment interference. In this dissertation will discuss the problem of asset analysis in wireless industrial networks for the WirelessHART standard by implementing a monitoring system. The system allows to carry out various activities of independent asset management manufacturers, such as prediction of battery life, maintenance, reliability data, topology, and the possibility of creating new metrics from open and standardized development libraries. Through the implementation of this tool is intended to contribute to integration of wireless technologies in industrial environments.

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Innovation has become an increasingly central issue of great reputation, not only in literature but also in management practices, becoming a strategic issue for managers of organizations. Allied to this, there is a high degree of competitiveness on the market, which contributes to the complexity of decision making, since managers need to maintain a continuous cycle of renewal processes and products. Thus, market pressures for new alternatives encourage innovation within organizations as a foundation for culture change in pursuit of survival and increased competitiveness, making it essential to know the factors that promote the advancement of organizational environments targeted innovation. Confirming this view, Bouchikhi and Kimberly (2001) symbolically expressed the idea with two statements: (1) companies need to innovate to survive, otherwise they die; and (2) the wide recognition of this need, as well as the difficulty to encourage and support innovation and entrepreneurship in business, has generated a mini-industry research and consulting in management focused on these topics. This study is characterized as descriptive with qualitative and quantitative methods. As for the planning of the research, it was decided to bibliographical research and the case study. The research, developed here, is meant to examine the organizational environment of a laboratory focused on technological innovation in health, which is a reference in research and technology of Rio Grande do Norte, and ensure that it presents opportunities to develop innovations. Therefore, the technologies developed by the Laboratório de Inovação Tecnológica em Saúde - LAIS/UFRN were mapped and then a questionnaire with the stakeholders of LAIS/UFRN was applied. This questionnaire is closed and Likert scale. As a result, it follows that the dimensions 1, 6, 7 and 8 are the most influential to form an innovative environment at LAIS.

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During its operations, the oil industry generates a lot of waste, including gravel from drilling. Control of environmental impacts caused by this waste represents a major challenge. Such impacts can be minimized when it is given an appropriate management by being properly treated and properly disposed or recycled. The properties of these materials can be greatly influenced when a waste is added to its composition. This work aims to study the incorporation of gravel waste oil-well drilling in the standard body for production of red ceramic from a ceramic industry in São Gonçalo do Amarante / RN. The success of the incorporation can minimize costs in the production of ceramic pieces and reduce the environmental impacts caused by waste. The raw materials used were collected, characterized, and formulated with the percentages of 0%, 20% and 40% by weight of substitution of residue were synthesized at temperatures of 900, 1.010 and 1.120 °C using 30 minute firing intervals, 1 hour and 30min and 2 hours and 30 minutes, based on a factorial design 2³. Samples were then subjected to the tests of Water Absorption, Linear Retraction Firing, Flexural Rupture Strength, Apparent Porosity and Apparent Specific mass and Scanning Electron Microscopy (SEM) of break section. The results showed that the use of the residue for the manufacture of the ceramic products is possible (tiles, bricks and massive hollow bricks) replacing the clay to 40%, meeting the requirements of the standard and the literature for the technological properties of the final product.

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In Brazil, the National Agency of Electric Energy (ANEEL) represents the energy regulator. The rates review have been one of its main tasks, which establish a pricing practice at a level to cover the efficient operating costs and also the appropriate return of the distributors investments. The changes in the procedures to redefine the efficient costs and the several studies on the methodologies employed to regulate this segment denote the challenge faced by regulators about the best methodological strategy to be employed. In this context, this research aims to propose a benchmarking evaluation applied to the national regulation system in the establishment of efficient operating costs of electricity distribution utilities. The model is formulated to promote the electricity market development, partnering with government policies ant to society benefit. To conduct this research, an integration of Data Envelopment Analysis (DEA) with the Stochastic Frontier Analysis (SFA) is adopted in a three stages procedure to correct the efficiency in terms of environmental effects: (i) evaluation by means of DEA to measure operating costs slacks of the utilities, in which environmental variables are omitted; (ii) The slacks calculated in the first stage are regressed on a set of environmental variables by means of SFA and operating costs are adjusted to account the environmental impact and statistical noise effects; and, (iii) reassess the performance of the electric power distribution utilities by means of DEA. Based on this methodology it is possible to obtain a performance evaluation exclusively expressed in terms of management efficiency, in which the operating environment and statistical noise effects are controlled.

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The process mapping is an important tool in the management of organizations, allowing better levels of productivity, quality and reciprocity concerning the implementation and decision-making. It benefits in a clear way the process organization and assures the manager a macro vision of the system. In this sense, the objective of this study is to describe the mapping process as it occurs in the Januario Cicco Maternity School–MEJC. The bibliographic and descriptive research included interviews, observations and researches in many databases. The study analyzed the limiting points of the detected flow trying to find a better comprehension of the flow of patients in the maternity in order to offer the gestors the information necessary to improve the quality of the assistance as well as a general view of the flow of patients and any change detected there. As a result, we believe that the process mapping may become a relevant factor to the organizational management of MEJC, in view that it is an element that can contribute to ease up the management of information studied, considering that the perfect change of information inside a complex system will produce improvements in all spheres of this institution.

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rates in the Brazilian cities, which time there is an inexistent theoretical reflection about public policy statement adding the way of Urban Solid Waste (USW) and tailing integrated management plans in the majorly Brazilian cities. The unappropriated solid waste disposal and final pollution result in a strong socioenvironmental problems and material extravagancies that should be used to recycling and reusing waste material, besides bringing immense challenges for the thematic Strategy Urban and Environmental Management it considers the Sustainable City Model. Moreover, this labor projects a discussion about USW problematic through legally and environmentally point of view, including the public environmental policy and the social technologies as resolution tactics. At that time, it reports rights, scientific articles, documents and Environmental Law Doctrine on findings thematic studies, also the propose displays an interdisciplinary research methodology which combines bibliographic method - focusing theory aspects of the legally environmentally guiding principle, public policy and social technologies. Those are theorist features very important to create a Municipal Integrated Solid Waste Management Plan (PMGIRS) - modus operandi of the Federal Law n. 12.305/2010 (National Solid Waste Policy - PNRS). That policy is interesting to receive financial resources from federal government (Cities Ministry; idem, Federal Decree n. 7.404/2010 and Federal Law n. 10.257/2001) helping the preservation of the environment, regional development, generation of jobs and income (art. 6º), in addition broadening spreading’s private companies dedicated to waste management. Consequently, the PNRS contains a set of guidelines and general procedures; it should be an operation of this legal policy contextualized by Social Technologies theory (TS) into social issues, legal, economic and environmental aspects. Therefore, this research notes the possibility of public policy statement implementation over and done with the PNRS by the terms of development and sustainability in the urban space.

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Com a aprovação do POCAL e a sua entrada em vigor, as autarquias locais ficaram obrigadas a implementar um sistema de contabilidade de custos. A implementação da contabilidade de custos é vantajosa para as autarquias locais, pois permite-lhes obter informações relacionadas com os custos que ajudam os gestores nas suas tomadas de decisão. O sistema de contabilidade de custos tem como finalidade contribuir para a melhoria do processo de tomada de decisão, nomeadamente nas questões relacionadas com a determinação dos preços e das taxas, mas também através do controlo dos custos. Atualmente, as autarquias locais deparam-se com algumas dificuldades financeiras, pelo que a escassez de recursos financeiros se mostra uma realidade tendo em consideração o acréscimo das necessidades que são verificadas ao longo do ano. Assim, a implementação de um sistema de contabilidade de custos mostra-se de extrema importância, pois permite imputar os custos às funções que os consumiram e perceber quais as funções que não se estão a mostrar rentáveis, mas também ajuda na fixação de tarifas e preços de bens e serviços. Desta forma, a elaboração deste relatório de estágio permite, por um lado, descrever o funcionamento de um sistema de contabilidade de custos e o seu enquadramento e, por outro lado, perceber como é que o sistema se encontra implementado no município de Pombal.