1000 resultados para importância da contabilidade de gestão
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The increase of the world population and their consumption power requires companies to increase their production capacity to meet demand. This production process is often performed without control and degrades the environment. In view of the stiffness of the legal requirements and the increasing of environmental concerns, companies need to act in a sustainable way to continue existing. The main objective of this study is to investigate how sustainability reports that follow the guidelines of the Global Reporting Initiative (GRI) can bring benefits to companies in the continuous improvement of its processes and the competitiveness of the sector. The sector chosen for the study was the automotive industry, due to its importance in the national economy and the significant impacts caused to the population and to the environment. The methodology consists of reading the GRI sustainability reports of companies and then performing a comparison among them and the bibliography of the subject. The results confirm the importance of the GRI sustainability reporting for companies and show how the selected indicators can contribute to the corporate management and to the control of its processes
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This work has as objective understand the role of chief public relations professional in the design of strategies for an organization considering the theories of semiotics, particularly the concepts of Firstness, secondness and Thirdness defended and presented by Charles Sanders Peirce, and business administration. We will give attention to the process that the public relations of an organization sets the detection of a problem / opportunity until the moment that takes science for all individuals and is resolved / utilized in an organization. Then to better illustrate the concepts presented, it has been a case study of the performance of a public relations professional in an organization, and its importance in her career
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In view of the current environmental concerns and legal requirements, this work aims to achieve a diagnosis and offer subsidies for development of an environmental management plan in an industry. The industry considered to be a subject of study of this research is the aviculture, considered its great importance in Brazil and to present a significant environmental impact. The unit of analysis is a chicken slaughterhouse, located in Rio Claro, SP. The developed methodology for identification and analysis of environmental significative aspects were based in the concepts of environmental impact and in the ABNT NBR ISO 14.001:2004. From the analysis of selected aspects, this research proposed several environmental indicators for the company and identified points of environmental improvement. The results of this study provide methods for identifying its environmental aspects and development of its environmental management plan to chicken slaughterhouse and also to other companies.
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Principalmente a partir do final da década de 1990, com as crises internacionais que afetaram especialmente os países em desenvolvimento, passou-se a designar maior importância a temas como dívida pública, sua gestão e o desenvolvimento do mercado de títulos públicos. Nos últimos dezesseis anos da economia brasileira observamos diferentes momentos da situação do endividamento público. O crescimento da relação dívida pública/PIB e a piora da sua composição (em relação aos indexadores) são características do período de governo de Fernando Henrique Cardoso (1995-2002), enquanto o decréscimo da dívida pública em relação ao PIB, assim como a melhora de seu perfil, foram características presentes durante o governo de Luis Inácio “Lula” da Silva (2003-2010). É importante destacar que o cenário da economia mundial, em cada um dos períodos citados, influenciou diretamente na execução da política econômica, e, portanto, na gestão da dívida pública
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A Fundação para a Conservação e a Produção Florestal do Estado de São Paulo – Fundação Florestal, órgão vinculado a secretaria do Meio Ambiente, tem por objetivo contribuir para a conservação, manejo e ampliação das florestas de proteção e produção do Estado de São Paulo. A regional de Botucatu atua na gestão de Unidades de Conservação (UC), sendo elas a APA (Área de Proteção Ambiental) Corumbataí – Botucatu - Tejupá, a APA Ibitinga e a APA Rio Batalha. APA é uma UC de uso sustentável destinada a proteger e conservar a qualidade ambiental e os sistemas naturais ali existentes. Além disso, atua também na criação de Unidades de Conservação, em especial as RPPNs (Reservas Particulares do Patrimônio Natural), que é uma categoria de UC privada, com o objetivo de conservar a diversidade biológica. O presente trabalho teve como objetivo descrever as atividades realizadas durante o período de estágio, em especial aquelas voltadas ao Programa RPPN Paulistas da Fundação Florestal. Sabendo que a RPPN representa uma importante participação da sociedade na conservação da biodiversidade e da grande dificuldade encontrada pelos proprietários na gestão de sua reserva, com o objetivo de ampliar as estratégias do Programa RPPN Paulistas, foi desenvolvido uma entrevista com os proprietários mediante um questionário, estruturado em 5 partes, sendo elas: quanto à criação da RPPN, quanto à gestão da RPPN (Plano de Proteção e Plano de Manejo), quanto às atividades desenvolvidas na reserva, quanto ao grau de satisfação, e comentários finais, críticas e sugestões. Das 62 RPPNs reconhecidas no Estado de São Paulo, 21 proprietários participaram da pesquisa. Foi identificada a importância de parcerias entre proprietários de RPPN e as universidades. A existência de pesquisas científicas é bastante positiva, tanto para a RPPN, visto que ...(Resumo completo, clicar acesso eletrônico abaixo)
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Currently, due to the highly competitive search among industries are becoming more tools for managing product that provides higher availability and therefore profitability. Maintenance as a strategic sector and of fundamental importance in business, it seeks to maximize availability and available resources, minimizing costs and waste, which directly impacts the company's results. The present work has as main objective the review of contracts for maintenance services for companies contracted by a chemical company in the Paraíba Valley, since most of its maintenance services are outsourced, and raise these contracts which are more critical and higher risk to the company's success, thus creating a tool for decision-making by maintenance managers in the act of seeking renewals or new contracts to provide services. As a result after drawing up a standard procedure for contracting of services and a better structuring of the same, we developed a method for the calculation of the criticality of the contracts and based on these calculations, charts were prepared which showed that the current scenario of maintenance contracts the company studied. Thus it is possible to evaluate the contracts which are most critical to the success or failure of the company studied, and also pave the way for further studies on how this criticality of a contract can affect the relationship, the contractor x contracted
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The erosion is a natural process of detachment, transport and deposition of soil and rock particles from one place to another. Human activities with no previous planning may accelerate this process, causing several damages to the environment and to society. In order to control the acceleration of these erosion processes caused by humans, prevention and improvement initiatives emerge. Regarding works which interfere directly in some of the natural resources, these initiatives must respect the intrinsic physical properties of the area of interest, if they aim to obtain effective results. Based on this scenario, this work proposes a few methods of accelerated linear erosion prevention, control and recovery in a specific area of the municipal district of Ipeúna (SP). For that matter, this study is based on a method of physiographic compartmentalization of the area, considering and integrating soil, relief, geology and the use and land cover properties of the study area. Plus, a flowchart with general orientations regarding management of eroded areas was produced, focused on the control and recovery of linear erosion. The result demonstrates the importance of careful erosion control, respecting the physical properties of each physiographic unit. The vegetative and mechanical conservationists methods, and the discipline of water flow, have found wide applicability in the study area.
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This work presents as the central theme the management conducted by the Public Relations' professional regarding the custom relations' channels, focusing on Ombudsman. Its main objective is to discuss, reflect and establish a parallel between these activities, highlighting the importance of these channels on the organization’s communication and relationship process with their customers. Split in three chapters, it begins the discussion about the terminology in Ombudsman, from the meaning and concept of the terms to the comparison with other relationship means with the customer. It is a part of the study a brief history about organizations and their changes over the years, emphasizing the importance of customers and relations for the success of the modern day organizations, considering the Public Relations in this context. The discussion concludes establishing a parallel between the Ombudsman channels and the meaning of public relations in its management, regarding the relevancy of the subject in a highly competitive scenario, in which the customer/person, as a change agent, can be the responsible for the success or failure of organizations. The study tries to focus on showing the importance of the skills and competencies of the Public Relations for the fore mentioned channels, which are not well defined yet.
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The consuming of the natural resources in the agricultural sector does not represent only one external factor of the productive process, but also it implies in a bigger cost for the production, justified for this environmental degradation. In view of the necessity of evaluating the sustainment of the agricultural businesses, the use of performance indicators if makes of extreme importance. The measurement of the support through environmentalindicators is one of the most accepted forms of performing the evaluation of one given agricultural activity. In this context, the Base System for Eco-certification of Agricultural Businesses (Eco-cert Rural) developed by the Embrapa Environment at Jaguariúna/SP, has for purpose to present a method of evaluation of the agricultural businesses, not only of the point of view of the ecological performance, as well as considering the social, economic and organizational aspects. Through the analysis of the performance of the activity and the regularization of the disconformities found, it makes possible the eco-certification of the activities in the varied existing protocols, offering technologies designed to the sustainable development of the agricultural businesses. Using Eco-cert.Rural, this work evaluated the contribution of the use of mechanized harvest in sugar cane handling, front to the traditional system of manual harvest, using the fire. In the Sugar Cane Activity General Performance Index, Agrícola Rio Claro scored 2,08 of a maximum of 15. Amongst all the indicators, those wich reached performance worse had been related to the Use of Energy and the Income, by increasing fossil fuel consumptiom, and implying income concentration due to resignations of rural workers. However, the improvements on the environment quality by supressing manual harvest through fire are very significant. Beyond the great reduction in...(Complete abstract click electronic access below)
Resumo:
Quality Management has become an essential requirement for all companies intending to compete and ensure its place in the labor market. Several tools have been created as a way of ensuring the effectiveness of quality management, in order to control and manage the quality of services and products to ensure a final product with a high degree of competition and quality, besides satisfaction and exceeding customer expectations. Due to the great importance it has at the presente time on the world stage and internationally, civil construction felt the need to eliminate the defects and the lack of quality that have become so common over time to ensure a quality product and it´s customers satisfaction. It was then that this industry began to implement and develop more modern techniques and tools for quality control in construction. Quality achieved position in global market, defining which companies would continue and which companies would leave it, not to mention it became insistently required by the customer. Some tools such as ISO 9000 guided companies seeking a quality management. This presentation will present some of these management tools and their applicability in the civil construction industry. Thus, it will be evident that despite the current resources it is necessary that civil construction professionals abandon the idea that considers quality management a problem and begin thinking about it as a solution to prevent future errors and ensure the quality of their services
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Neste trabalho priorizou-se a visão da água enquanto bem público. No seu tratamento, dado que a economia neoclássica tradicional não nos oferece uma resposta desejável, pisamos o campo da Economia Institucional: da importância das instituições para o desenvolvimento até os diferentes arranjos institucionais, com o aparecimento de múltiplos agentes. Com isso procuramos atacar o problema do “carona”, e mostrar como pode haver cooperação entre os agentes para a produção de um bem público, no caso a água. Em posse desses argumentos, mostramos como é feita a atual gestão dos recursos hídricos no Brasil, descentralizada e participativa, através dos Comitês de Bacias Hidrográficas. Em seguida mostramos como a articulação regional, diante de um cenário de escassez hídrica para abastecimento antrópico, e seus consequentes conflitos, anterior à formação dos CBHs, contribuiu para pressionar um tradicional segmento da indústria na Região Metropolitana de São Paulo (RMSP), o Pólo Petroquímico, e como a opção pela reutilização da água tornou-se uma alternativa não só viável, como economicamente interessante, a ponto da Sabesp e da construtora Odebrecht iniciarem o projeto Aquapolo Ambiental
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The expansion of urban in medium-sized citie, increase the importance of action planning and management of natural resources, among which water is the most important. Such action should include the integration of physical and man-made elements involved. In this context, it becomesimportant for watershed analysis and the use of geotecnologies. Thus, the objective was to demonstrate the contribution of the geo, as a tool for managing a river basin, allowing the integration of physical data and the analysis of anthropogenic environmental scenarios in urban areas. The area chosen, the basin of the Wenzel, is located in Rio Claro / SP, a city whose urbanization process has been intense and continuous. Thematic maps were generated from the physical environment: soil, slope and geological, as well as maps of land use. With regard to land use maps, these were drawn from the visual interpretation of material aerophotogrammetric, considering the years 1995 and 2010, performing an evolutionary analysis. It was observed that the area presents small variation in the physical and structural aspects, with lithological and geomorphological formation favoring the occurrence of floods, erosion and siltation. These processes are accelerated by the forms of land use, with intense urbanization during the period between 1995 and 2010, and poor preservation of permanent preservation areasand. In the floodplain areas there is a high waste disposal is the most notable environmental problem
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The expansion of the electrical system is currently a subject of great importance to the development of Brazil. For its realization, large projects are needed, requiring large-scale investment and realization processes of great complexity. Thus, this type of project has a high strategic importance for the performance of companies that conduct. Seeking a way to determine a method to align traditional practices for measuring quality to the corporate strategic needs, this work is the study of the use of the balanced scorecard methodology, applying quality management and operational excellence, with a focus on projects in power systems. We analyzed some cases of successful application of the methodology in business segments in the next study, culminating in a proposed model of the method
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Cultural clashes are part of the intercultural relationships, and especially in the organizations, they cause differences interfering in the process of sharing experiences, expertise and coexistence. This study outlines some communicational actions, built to improve the management of intercultural relations in organizations. This study also is related to the sharing and discussions on the communication planning process and its importance in intercultural differences detained and promoting interfaces between public of “different worlds”. The discussion is supported by theoretical theory of organizations and organizational culture in order to demonstrate a number of aspects related to this subject, which are directly accustomed to public relations activities. It also presents an analysis of the multinational AB InBev, in order to illustrate the process of knowledge and relationships that is built through the construction of the meaning in intercultural environments, as is the case of this organization
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The city of San Carlos is known to have important centers of research aimed at developing high technologies, which are: Federal University of São Carlos (UFSCar), the University of São Paulo (USP). Thus, the portion of the population of students who are not from the city of San Carlos, but it has to be present daily to provide their respective courses in San Carlos, has the need to rent property. The housing market, in turn, uses the application of capital to meet the demands of students and business is taking steps that make the production of space and provide new scope of the place, giving new meaning to the settings and new residents. This work goes towards understanding the students, social workers, boosting growth in this market and the influences of space and real estate agents and their actions materialized in space to meet this demand