915 resultados para Gerenciamento de custos


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Analisa o gerenciamento de riscos no processo de produção do relatório de gestão da Câmara dos Deputados – CD.

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This work was general-purpose, develop a proposal of a theoretical model of decisionmaking with a focus on management of small family farms costs, which enables support for decision making. And the following objectives: i) develop a structured methodology, which allows to form a literary basis to provide scientific support for the implementation of research; ii) develop based on the literature the dimensions and variables of the necessary models to propose an application and iii tooling) to implement the proposed model within the dimensions and variables, and validate every stage background and perform the necessary conclusions to verify the effectiveness of applied model. In terms of methodology, we used a structured methodology, which allowed forming a bibliographic portfolio of 29 articles, and through the research constructs developed, based on an existing model, an activity segmentation model for aid farmer of small family farms in the decision-making process with emphasis on cost management. The model was applied in six family farms in the South West region of Parana and Santa Catarina West. With regard to the search results, it was identified that the model can be applied to the specific context for which it was created. It was also possible to identify that the proposed model was valid and relevant to aid in the management of family farms by identifying, through the targeting of productive activities, investment priorities guided by the balance between managing costs and return activities. Moreover, possible to target the activities of six surveyed properties, demonstrating that the property 02, has the shape of more complex segmentation should be divided into three groups of activities, which can be conducted in parallel without any restrictions between activities. Other properties have the segmentation of the simplest activities, allowing viewing in this way that there are activities of groups that require prioritizing investments. Specifically the property 01 and 04 have the highest priority investment target groups, the most prominent activities of groups representing respectively 49.32% and 47.40%, which are represented by grain production activities on the property 01 and grain production, beef cattle and eggs on the property 04.

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Public policies have been studied in the various fields of humanities and social sciences, from different theoretical and technical aspects. However, there is still a lack of studies that incorporate the dimension that encompasses the political action and its interference in such actions, also recognizing the importance of the institutional setting of the Brazilian presidential model in implementing these policies. This fragmented and multiparty system has led to power heterogeneous sets of political parties. Thus, the ministerial offices, more than assisting the President´s government project, manage particularized agendas, which are party biased and have the influence of interest groups in hegemonic themes addressed by government agencies. When these agendas operate in sectoral and specialized policies, the friction level is apparently low. However, when this occurs in intersectoral actions, such as in regional development, there is evidence of strong signs of competition among government agencies, which in theory, should operate in an integrated manner. Although this is not a specific feature of Luiz Inacio Lula da Silva´s government- the period to be studied- there was similar behavior in Fernando Henrique Cardoso´s presidency, one realizes that the expansion of coalition on behalf of governance is increasingly interfering in the outcome of intersectoral public policies, due to these multiple arguments in action. In order to understand these processes, this study focused on the Sustainable and Integrated Development Programme for Differentiated Meso-Regions (PROMESO), part of the National Policy for Regional Development (NPRD). The program provides interface with various government agencies and their public policies in a clear intersectoral design. The research sought to identify and analyze the relationships between government agencies and their programs with interest groups, whether political parties or other segments of civil society, highlighting the logic of favoritism, which poses in second place the integration of actions in the intersectoral policies. Therefore, besides the theoretical debate that incorporates several categories of political science, public administration, public policy, geography and economics, the study focused on secondary sources, using different government agencies databases in order to raise information. It was observed that the interference of partisan politics has been disastrous for some public policies. Thus, the research confirms that cooperative character is fragile within government agencies, often limited to official documents, and that there is indeed, a striking feature of competition, especially when it comes to transversalized policies

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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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Tese (doutorado)—Universidade de Brasília, Faculdade de Tecnologia, Departamento de Engenharia Elétrica, 2015.

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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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Dissertação (mestrado)—Universidade de Brasília, Faculdade de Tecnologia, Departamento de Engenharia Civil e Ambiental, 2015.

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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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Dissertação (mestrado)—Universidade de Brasília, Instituto de Geociências, 2016.

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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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Atualmente, as organizações tendem a desenvolverem-se com o objetivo de se tornarem mais eficazes e eficientes. Neste contexto, esta investigação visa propor um modelo que permita calcular os Custos da Qualidade (CQ) na manutenção e sustentação dos Sistemas de Armas da Força Aérea (FA), contribuindo para a melhoria contínua do Sistema de Gestão da Qualidade e Aeronavegabilidade (SGQA). Assim, neste estudo é avaliada a utilização do modelo “Prevenção, Avaliação e Falhas” (PAF) para o cálculo dos CQ no SGQA, a forma como os Sistemas de Informação (SI) podem contribuir para este cálculo e qual a estrutura do sistema que deverá integrar e operacionalizar este modelo. Esta investigação desenvolve-se mediante um raciocínio hipotético-dedutivo, utilizando uma estratégia qualitativa aplicada num estudo de caso ao SA Epsilon Tb-30. Após apresentar um enquadramento teórico, são testadas as hipóteses identificadas através de análise documental e entrevistas a elementos com funções-chave neste âmbito. Verifica-se então a possibilidade de utilizar o modelo PAF para o cálculo dos CQ no SGQA. Contudo, é necessário adaptar os SI e os processos do sistema para a sua operacionalização. Finalmente, é proposto um plano para implementação do modelo de CQ, assim como são apresentadas algumas recomendações para o seu desenvolvimento. Abstract: Nowadays, the organizations tend to self-develop in order to increase their efficiency and effectiveness. In this context, this study has the purpose to propose a Quality Cost (CQ) model within the scope of maintenance and sustainability of Portuguese Air Force (FA) weapon systems, contributing to the continuous improvement of its Airworthiness and Quality Management System (SGQA). Therefore, throughout this study is evaluated the implementation of Prevention, Appraisal and Failure (PAF) model for CQ calculation, how the Information Systems (SI) can contribute for this calculus and what SGQA structure should integrate and operationalize this model. In this investigation is used a hypothetical-deductive reasoning, through a qualitative strategy applied to a case study in Epsilon TB-30 aircraft. After presenting an initial theoretical study, the raised hypotheses are tested through the relevant document analysis and interviews with elements in key functions within this scope. With this study it’s shown the possibility to use PAF model to calculate CQ of the SGQA. However, it’s necessary to adapt the SI and the system processes to get the operationalization of this model. Finally, an implementation plan of the evaluated CQ model is proposed, and some recommendations are made for its future development.

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Universidade Federal do Rio Grande do Norte

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Todas as organizações deveriam preocupar-se com a análise dos custos da qualidade, dado que essa análise, para além de permitir identificar aspetos a melhorar, é uma ferramenta fundamental para os próprios órgãos de gestão dessas organizações. Esta análise sobre os custos da qualidade também deveria incidir sobre as atividades da empresa relacionadas com a sua prática fiscal. Porém, a literatura não apresenta qualquer referência à relação entre essas duas temáticas: custos da qualidade e fiscalidade empresarial. Nesse sentido, o presente trabalho de investigação analisa a relação entre os princípios dos custos da qualidade e a fiscalidade empresarial em Portugal. Pelo que, optou-se pela metodologia case study, mais especificamente pela metodologia comparative case study, por se entender, e se ter demonstrado, ser a metodologia que melhor se adequa à complexidade do tema em análise. Este trabalho, para além de relacionar os custos da qualidade e a fiscalidade empresarial, permitiu apresentar e aplicar uma metodologia para implementação do modelo Prevention – Appraisal – Faillure (PAF), com o objetivo de diminuir os custos da qualidade na prática fiscal e atingir o nível económico da qualidade, bem como um índice de eficiência, que permite, a todo o momento, determinar o nível de eficiência atingido e a forma de o melhorar. Nesse sentido, concluiu-se que a generalidade das empresas portuguesas não aplica os princípios dos custos da qualidade ao seu departamento fiscal ou à sua prática fiscal, quer essa atividade seja executada internamente na empresa, quer seja executada externamente; Costs related to the quality of fiscal practice in Portuguese firms. Comparative case study Abstract: Every organization should be concerned about analyzing its quality costs, since that analysis, besides allowing identification of aspects to improve is a fundamental tool for the management organs of those organizations. This analysis of quality costs should also be carried out on firms’ activities related to their fiscal practice. However, no reference is found in the literature to the relationship between these two: quality costs and business taxation. This research analyzes the relationship between the principles of quality costs and business taxation in Portugal. So being, and to carry out this study, the case study methodology was chosen, more specifically the comparative case study methodology, through the understanding, and previous demonstration, that it is the most appropriate methodology for the complexity of the subject analyzed. Besides relating quality costs to business taxation, this study allowed presentation and application of a methodology for implementing the Prevention – Appraisal – Failure (PAF) model in companies’ fiscal practice which decreases the costs of this practice, reach the economic level of quality as well as an efficiency index, which allows at any time to determine the achieved level of efficiency and how to improve it. All in all, what this study demonstrated is that Portuguese companies, in general, do not apply the principles of quality costs to their taxation department or fiscal practice, whether that activity is performed internally in the firm or externally.