915 resultados para Gerenciamento de custos
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The current study analyzes the birth and development of two strategic alliances established between shrimp producers in Rio Grande do Norte: the Unipesca and the Coopercam. To achieve this aim, two approaches which, at first sight, could be considered contradictory were used: the Transactional Costs Economy and Embeddedness. The first approach is fundamentally based in the studies of Williamson (1985; 1991; 1996; 1999; 2000; 2002). Embededness, on the other hand, went through the review of a series of authors, such as Burt (1992), Granovetter (1973; 1985), Uzzi (1997), Gulati (1994; 1995; 1997; 1998; 1999; 2000), Nielsen (2005), Ring (2002), Ring and Van de Ven (1994), Zafirovski (2002), among others. To analyze the birth and development of the cooperatives in this study, Gulati s work (1998) was used. This study shows the steps to be studied for a better comprehension of an alliance: the decision of starting an alliance and the choice of the partners, the decision about the governance structure, the evolution of the alliance and the development of the companies which established this partnership. To carry this study out, a study case accordingly to Yin s proposal (2001) was adopted. Semi-structured interviews with pre-defined plots were conducted in two phases: in the beginning of 2006 and in the beginning of 2007. The subjects from the research were, in 2006, representative members of the main associations and corporations, besides the shrimp producers from the state, when the context of the activity was set. In the second phase, in 2007, representative members from the two cooperatives that were listed above were interviewed the president from Coopercam and the marketing manager from Unipesca. Besides these two members, directors from two important organizations in each of these cooperatives were also interviewed, giving out the necessary information for the research. Secondary data was also collected from the Brazilian Association of Crab producers website, as well as from news from important newspapers in RN, such as Tribuna do Norte. The primary data was analyzed in terms of quality, accordingly to the documental analysis technique. Thus, through the data that was collected, it can be concluded that the reasons that motivated the companies to cooperate can be explained in terms of the transactional costs economy. However, the choice of partners is more connected to aspects approached by the social embededness. When aspects related to development and evolution were analyzed, it could be seen that both aspects from TCE and Embededness were vital to explain the development of the cooperatives mentioned
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The present study has got as its aim to show how the impressions management is being used by the hotels in Paraiba State. For that, the dramma or role play perspective has been adopted as a model for service management. From the theater metaphor, the physical environment and its components can be seen as a scenery of the service show. We conduct the reader to notice the importance of the consummer about the service quality demand and its influence on his satisfaction. A methodology with exploring and qualifying nature has been adopted by using the analyses of content technique in interviews applied to hotel managers lebeled as having 4 and 5 stars in the State, trying to check how impression management takes place, identifying impression management tools used in relation to the physical evidences and to contacting people, as well as checking managers views in the survey about the use of impression management for client satisfaction make. The information revealed that managers, maybe for being unaware about impression management theory, haven t considered neither the physical evidences yet, nor contacting people as marketing tools. About the physical evidences, we could see that hotels take actions in a pulverized way referring to environment decoration and colors, however there isn t a global usage of physical evidences to highlight the service. Contacting people by their turn, receive better importance and attention. It was possible to make sure that managers are aware about the influence of the employee over the attendance quality. This way, we may come into a conclusion that impression management at Paraiba hotels has been under used, as long as managers seem to be, most times, turned to actions related to contacting people, not having realized the planning importance and national-wide use of service scenery in a genaral way yet
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The inclusion of local suppliers in production chains has considerable impact on its performance, but most notably in its main actors. The results of this process may be of different kinds and can be analyzed from economic or institutional approaches. This study aimed to verify the existence of different performances of Petrobras due to the inclusion of local suppliers in the oil and gas production chain in the state of Rio Grande do Norte, from the viewpoints of transaction costs and the Institutional Theory. In order to this, were made the characterization of the PROMINP, the description of its actions and results, the mapping of its institutional context of reference, and identification of results obtained by Petrobras in terms of transaction costs and legitimacy. The theoretical framework is based on authors dealing with industrial concentration, as like Marshall, Krugman, Porter and Schmitz, from the sociological perspective of neoinstitucional theory, as like DiMaggio and Powell and Scott and Meyer, and transaction costs, as like Williamson. This is a qualitative research, with data collection done by consulting secondary fonts and semi-structured interviews with nineteen actors of three groups, namely: actors involved in actions of the program, representatives of enterprises and representative of Petrobras. To analyze the content was used the Suchman s model (1995) for categories associated with strategies of legitimation and fourteen variables associated with the three variables assets specificity, bounded rationality and opportunism (Williamson, 1995, 1989) in the case of transaction costs. The results indicate that PROMINP has achieved its objectives by encouraging the increased participation of local companies in the oil and gas production chain, reflecting in the economic development of the state. The Redepetro/RN, fostered and built upon the interaction of the participants, is presented as a solution of continuity to the participation of enterprises in the chain, after the closure of the actions of the program. PROMINP demands responses to coercive, legislative and regulatory pressures of the organizational field, whose institutional context of reference is wide. From the point of view of legitimacy, through strategies to gain cognitive legitimacy and maintaining pragmatic legitimacy, Petrobras can manipulate the environment, ensuring the compliance of the constituents to their technical and institutional demands. Enterprises, in turn, respond to the demands through compliance with technical demands, mainly through the certification of processes, and cultural changes. There aren t clear gains related to the transaction costs, however, gains in legitimacy can be seen as a cumulative capital that can serve as a competitive differential that generates economic gains. In terms of theoretical findings, it was found that, due to its explanatory power for actions that are difficult to explain only in economic terms, Institutional Theory may be used as theoretical support concurrent with other theories. TCE model has limitations in explaining the program actions. In the case, it s emphasized that Petrobras doesn t seek only economic efficiency, but has in its mission the commitment to social development.
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The information technology - IT- benefits have been more perceived during the last decades. Both IT and business managers are dealing with subjects like governance, IT-Business alignment, information security and others on their top priorities. Talking about governance, specifically, managers are facing it with a technical approach, that gives emphasis on protection against invasions, antivirus systems, access controls and others technical issues. The IT risk management, commonly, is faced under this approach, that means, has its importance reduced and delegated to IT Departments. On the last two decades, a new IT risk management perspective raised, bringing an holistic view of IT risk to the organization. According to this new perspective, the strategies formulation process should take into account the IT risks. With the growing of IT dependence on most of organizations, the necessity of a better comprehension about the subject becomes more clear. This work shows a study in three public organizations of the Pernambuco State that investigates how those organizations manage their IT risks. Structured interviews were made with IT managers, and later, analyzed and compared with conceptual categories found in the literature. The results shows that the IT risks culture and IT governance are weakly understood and implemented on those organizations, where there are not such an IT risk methodology formally defined, neither executed. In addition, most of practices suggested in the literature were found, even without an alignment with an IT risks management process
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This study aimed to measure the perception of maturity project management of state boards of Rio Grande do Norte by the perception of its managers. Argues that project management has been highlighted as a critical factor for the success of any organization, because the projects are directly related to the set of activities that result in organizational innovation as products, services and processes and the improvement of project management is directly aligned with the main pillars of the New Public Management. Methodologically, this is a quantitative research of a descriptive nature in which 161 forms were applied with coordinators and subcoordinators of state departments of Rio Grande do Norte, culminating in a sampling error of less than 6% to 95% confidence according to the procedures finite sampling. The process of tabulation and analysis was done using the package Statistical Package for Social Sciences - SPSS 18.0 and worked with techniques such as mean, standard deviation, frequency distributions, cluster analysis and factor analysis. The results indicate that the levels of maturity in project management in state departments of Rio Grande do Norte is below the national average and that behavioral skills are the main problem for improving management in these departments. It was possible to detect the existence of two groups of different perceptions about the management of projects, indicating, according to the managers, there are islands of excellence in project management in some sectors of the state departments. It was also observed that there are eight factors that affect maturity in project management: Planning and Control , Development of Management Skills , Project Management Environment , Acceptance of the Subject Project Management , Stimulus to Performance , Project Evaluation and Learning , Project Management Office and Visibility of Project Managers . It concludes that the project management in state departments of Rio Grande do Norte has no satisfactory levels of maturity in project management, affecting the levels of efficiency and effectiveness of the state apparatus, which shows that some of the assumptions that guide the New Public Management are not getting the levels of excellence nailed by this management model
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The research aimed to evaluate the level of maturity of the project management office of the Public Ministry of the State of Rio Grande do Norte, on the model PMO Maturity Cube. It was based on a theoretical framework that includes project management, project management office and maturity of the project management office. The research was classified as to the purpose as exploratory and descriptive. According to the methods used was a case study, and how to approach is qualitative and quantitative. The research unit was the prosecutor of the State of Rio Grande do Norte, by two guys who represent all of the participants in the project management office of the institution. These subjects were chosen because they act with the office since the foundation of the same, having the knowledge necessary to deepen the research required, and experience with projects and work experience in the area. Data were collected through an adaptation of the evaluation form for the amplitude corporate developed and presented to the scientific environment for Pinto, Cota and Levin (2010). The results revealed that the level of maturity in the current strategic approach is 77%, and 97% desired; tactical approach in current is 66% and 97% desired, and the current operational approach is 78%, and 100% desired. He pointed out that several factors influence the level of maturity of the project management office of the Public Prosecutor and the recurrent related to information technology, regarding the storage and sharing of information. Concluded that the level of maturity of the project management office of the Public Ministry of the State of Rio Grande do Norte is advanced
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Universidade Federal do Rio Grande do Norte
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O presente trabalho dá prosseguimento a uma pesquisa desenvolvida na Universidade Federal de Santa Catarina (UFSC) que gerou o software SIEGPP (Sistema Informatizado de Elaboração e Gerenciamento de Projetos Pedagógicos de Cursos), no modelo SaaS (Software as a Service). Esse software é destinado a facilitar a elaboração de projetos pedagógicos para cursos técnicos profissionalizantes de nível médio na modalidade a distância (EaD). O objetivo deste trabalho é avaliar a aceitação do SIEGPP pelos coordenadores desses cursos, oferecidos pelo Instituto Federal Minas Gerais (IFMG). Os coordenadores preencheram os dados dos projetos pedagógicos dos seus cursos, usando o SIEGPP e responderam a um questionário de avaliação organizado com base no modelo de aceitação de tecnologia – Technology Acceptance Model (TAM). Os dados aferidos pela pesquisa demonstram que o SIEGPP apresentou elevados índices de aceitação quando testado seguindo o Technology Acceptance Model, o que permite afirmar a validação de seu potencial para utilização como SaaS por profissionais de educação na modalidade EaD. Esses dados estarão à disposição dos pesquisadores da UFSC para aprimoramento da ferramenta, antes de sua liberação para os usuários.
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O perfil singular dos projetos de engenharia é caracterizado por diferenças geográficas e culturais, impactos no meio ambiente e pela aplicação de vultosos recursos financeiros e humanos, exercendo pressão para a eficaz gestão dos trabalhos nas organizações. Os resultados advindos do uso das melhores práticas em gerenciamento de projetos em milhares de empresas pelo mundo suscitaram boas expectativas às empresas brasileiras. Assim, a questão que orientou este estudo foi: " de que modo o grau de maturidade em gerenciamento de projetos determina o sucesso de empresas de projetos de engenharia?” O sucesso de empresas projetistas consiste na satisfação final de seus clientes por meio do alcance das principais metas estabelecidas para os projetos, sendo esse o core business dessas organizações. Dessa maneira, o objetivo geral deste trabalho foi o de analisar como o grau de maturidade na gestão de projetos leva ao sucesso as empresas de engenharia. Esta pesquisa classifica-se como descritiva, com abordagem qualitativa e quantitativa. A metodologia contemplou a utilização de surveys interseccionais e entrevistas com gerentes de projetos de três empresas de engenharia de médio porte com foco em mineração. Os resultados deste estudo situaram as empresas de engenharia no patamar de maturidade nível dois, também chamado de “conhecido”, em uma escala de cinco níveis. As análises das informações indicam que o fator-chave para o sucesso de empresas projetistas está no alinhamento estratégico dos projetos com a organização e na capacitação técnica da equipe. Tais fatores são alcançados mais facilmente à medida que as organizações adquirem maturidade no domínio de ferramentas, processos de trabalho e habilidades para gerir seus projetos.
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O objetivo geral do estudo fixou-se em identificar qual forma de planejamento e método de controle dos custos da qualidade é utilizado pela empresa representante do estaleiro no polo Naval da cidade de Rio Grande, visto que a expansão do polo naval trouxe ao município um grande impacto financeiro, econômico e social e a demanda por produtos com qualidade tornou-se realidade constante. Após a análise dos dados, os resultados apontaram indícios de planejamento dos custos da qualidade e os fatores determinantes para tal constatação foram as práticas da entidade em elaborar orçamento formal contemplando os custos da qualidade. Em relação ao controle, constatou-se que a entidade analisada controla os custos da qualidade através dos relatórios fornecidos pela contabilidade de custos. Apesar da existência de controle dos custos da qualidade, existem vestígios de que este controle seja parcial e que os custos possam estar subavaliados. Por fim, identificaram-se sinais de esforços provenientes da empresa com relação ao reconhecimento da importância do planejamento e controle dos custos da qualidade, porém, esforços que ainda precisam ser aprimorados para que a entidade possa usufruir de uma gestão plena. Sugere-se, portanto, a identificação dos custos da qualidade de acordo com cada categoria e natureza, o que irá possibilitar à companhia o rastreamento correto de quais custos estão consumindo o resultado da empresa. A adequada segregação destes custos irá fornecer dados pontuais para a aplicação de procedimentos e práticas corretivas no processo produtivo, tornando eficaz o sistema de qualidade.
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SILVA, Alexandre Reche e. LAUDMUS: rumo à implantação e gerenciamento de uma lista de audição musical online. In: ENCONTRO REGIONAL DA ABEM NORDESTE (Associação Brasileira de Educação Musical), 9, Natal, RN, 2010. Anais eletronicos... Natal, RN, 2010.Trabalho Completo. Disponivel em:
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O presente estudo teve por objetivo estimar um percentual do quanto seria necessário aumentar o repasse do ICMS, para se tornar um incentivo verde, motivando os governos municipais a cumprirem a lei n° 12.305/101 (que instituiu a Política Nacional de Resíduos Sólidos - PNRS), abordando em âmbito nacional (macrorregiões), com breve comparativo entre outros países, referenciando também o COREDE Sul e os municípios que o compõem (um a um), no que tange o tratamento desses resíduos sólidos no Brasil, mostrando entre eles a disposição desses dejetos e alguns incentivos econômicos, com sugestão de política pública fiscal. A metodológica utilizada tem inspiração na escola austríaca que emprega uma mistura de procedimentos, sendo assim, este trabalho utilizou-se do método dedutivo exploratório e para a valoração do serviço do tratamento dos resíduos utilizou-se o Método de Valoração Contingente (MVC), que é um método econômico utilizado para valorar o meio ambiente, que envolve perguntar diretamente as pessoas (pesquisa), o quanto estariam dispostas a pagar ou a receber por serviços ambientais específicos.
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A inovação é um elemento importante para alavancar a competitividade das empresas brasileiras. Por outro lado, projetos inovadores tendem a ser caracterizados por inúmeras incertezas técnicas e de mercado. Este artigo propõe a fusão de estratégias de marketing com técnicas de gerenciamento de risco de projetos de desenvolvimento de novos produtos e novas tecnologias, aqui denominado de os 4P’s da inovação. A fim de ilustrar esta proposta, este modelo é aplicado a um projeto de TI a fim de determinar o seu valor e risco. Os resultados indicam que o uso conjunto de ferramentas de marketing e de gerenciamento de risco proposto neste modelo agrega valor ao projeto e pode reduzir a probabilidade do gestor tomar decisões equivocadas.
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O presente trabalho avalia um grupo de diferentes metodologias existentes no país para o Índice de Preços ao Consumidor – IPC, a fim de analisar qual IPC seria a melhor opção para ser aplicado para o município de Rio Grande e também, para outras cidades com o mesmo porte da cidade de Rio Grande. O contexto que se insere o IPC está relacionado à Teoria do Consumidor tendo em vista a questão dos gostos e preferências dos consumidores de uma determinada região frente ao conjunto orçamentário destes. A metodologia deste trabalho envolveu a contextualização das características de cada indicador, incluindo os custos de sua implantação no município de Rio Grande. O índice escolhido foi o Índice de Preços ao Consumidor Amplo – IPCA do IBGE da região metropolitana de Porto Alegre, por ele apresentar uma maior aproximação em relação aos bens consumidos na cidade de Rio Grande quando comparado com a região metropolitana de Porto Alegre, onde se constatou que somente dois bens não fazem parte da cesta riograndina, sendo eles: transporte de passageiros de trem e de avião.
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O Gerenciamento de Processo de Negócio (Business Process Management- BPM) tem sido uma prática adotada pelas organizações públicas e privadas. O BPM possibilita a identificação eficaz das necessidades e das informações necessárias para suportar a operacionalização ou a automatização do processo de negócio. Considerando que as organizações têm necessitado terceirizar esse serviço, o objetivo desse trabalho foi propor um modelo de medição para contratação dos serviços de BPM. Para atender a esse objetivo, o modelo conceitual construído partiu da premissa que a gestão da contratação de um BPM deve fornecer critérios para mensurar a demanda, ou serviço, avaliar a qualidade dos serviços prestados e a qualidade do produto recebido. O estudo adotou como instrumentos de coleta de dados a pesquisa documental e a revisão sistemática. Com base nos objetivos e questões de pesquisa foram identificados os strings para busca, definidas as fontes de busca, critérios de inclusão e exclusão dos resultados. Todos os trabalhos selecionados foram lidos e analisados e foi utilizado um mapa mental para consolidação dos resultados. Foi utilizado o GQM (Goal, Questions, Metrics) para a elaboração das medições e adotado o estudo de caso. Parte das medições propostas foram aplicadas em 13 modelos de processo de negócio do mundo real com o objetivo de verificar sua coerência e comparar os resultados. Foi realizada entrevista com especialista em modelagem de processos de negócios para avaliar os resultados obtidos e, na percepção deste especialista a maior parte das métricas propostas pela pesquisa é adequada à realidade de mercado, considerando o contexto de terceirização desse serviço.