[pt] Visando equacionar o abastecimento do mercado asfalto brasileiro e atendimento das metas financeiras da empresa, evitando custos excessivos com estoques, a presente dissertação propõe um modelo de gestão de estoque de asfaltos para a companhia analisada. O modelo desenvolvido busca melhorar a atual gestão que é feita com base na experiência dos colaboradores, trazendo cálculos e fundamentos acadêmicos para as práticas de uma unidade de produção. O trabalho tem como principais entregas: cálculo de estoques de segurança trimestrais, propostos devido a sazonalidade da demanda (apresentando os potenciais ganhos financeiros em relação ao anual) e levando em consideração as incertezas da demanda e lead time de produção, sendo o nível de serviço limitado em função da tancagem; definição da política de controle de estoques, contendo o cálculo do ponto de ressuprimento; e um comparativo entre os custos de estoque atual e teórico calculado. Além disso, como produto final, foi elaborada e entregue uma planilha de cálculos para uso exclusivo da companhia analisada para que o estoque de segurança e o ponto de ressuprimento possam ser atualizados à medida que as variáveis de entrada sofram alterações. / [en] Aiming to balance market supply and financial goals, avoiding excessive costs with inventories, this dissertation proposes a model of stock management of asphalt for the enterprise in study. The developed management model aims to enhance the current management model, which is based on employees and collaborators experience, introducing measurements and academic grounds to the enterprise practices. This assessment aims to deliver the calculation of the safety stock levels on a quarterly basis instead of an annual basis due to the seasonality of the demand (the potential gains of quarterly calculation compared to the annul calculation will also be presented) and considering the uncertainties of production demand and lead time, the level of service being limited due to the capacity to stock, the definition of the stock control policies, the calculation of the replenishment point, and a comparison between current and theoretical stock costs, including as final product, an automatic spreadsheet for the exclusive use of the analyzed company, to update the variables and calculations when necessary.

Submitted by Jos? Henrique Henrique (jose.neves@ufvjm.edu.br) on 2018-03-16T20:42:37Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) elton_silva_resende.pdf: 1929897 bytes, checksum: fde632052ca1e821e00cfdb4bb839253 (MD5) / Approved for entry into archive by Rodrigo Martins Cruz (rodrigo.cruz@ufvjm.edu.br) on 2018-03-29T13:04:09Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) elton_silva_resende.pdf: 1929897 bytes, checksum: fde632052ca1e821e00cfdb4bb839253 (MD5) / Made available in DSpace on 2018-03-29T13:04:09Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) elton_silva_resende.pdf: 1929897 bytes, checksum: fde632052ca1e821e00cfdb4bb839253 (MD5) Previous issue date: 2017 / Objetivou-se analisar e mensurar o desempenho econ?mico plurianual da atividade leiteira a partir de dados obtidos de seis propriedades leiteiras, situadas na regi?o do munic?pio de Montes Claros-MG entre os anos de 2007 e 2012. Al?m disso, visou-se desenvolver um software de simula??es que permitisse a avalia??o econ?mica e a viabilidade de projetos no aux?lio ? tomada de decis?es. Foram realizadas an?lises de dados de despesas, receitas e ?ndices zoot?cnicos como porcentagem de vacas em lacta??o, dias em lacta??o, produ??o total di?ria, produ??o m?dia de vacas em lacta??o, produ??o m?dia total do rebanho, rela??o matriz/funcion?rio, rela??o leite/funcion?rio, produ??o/hectare/ano e intervalo de partos de cada propriedade. Posteriormente, foi determinada a m?dia regional anual para an?lise do comportamento da atividade na regi?o durante os anos, por meio de correla??es multivariadas. As propriedades foram estratificadas em fun??o do n?mero de vacas no rebanho e, por teste de m?dias foram estabelecidas as diferen?as entre os principais indicadores zoot?cnicos e econ?micos. Na determina??o do custo de produ??o foi utilizada a metodologia do custo operacional. O software, por sua vez, foi desenvolvido em linguagem computacional Basic, com aux?lio de ferramentas administrativas na estrutura??o do algoritmo de viabilidade econ?mica de projetos. Foram adicionados ao algoritmo equa??es para realiza??o de teste de sensibilidade e an?lise de riscos segundo m?todo de simula??o de Monte Carlo. A an?lise plurianual dos componentes zoot?cnicos e econ?micos evidenciou elevado n?vel de intera??o dos indicadores zoot?cnicos no comportamento dos indicadores econ?micos avaliados. O fator gerencial esteve atuante na determina??o dos indicadores zoot?cnicos e, consequentemente, nos indicadores econ?micos. A produ??o de leite anual foi superior no intervalo de estratos de maior tamanho, demandando maiores custos com alimentos concentrados e maiores investimentos de capital para obten??o de m?dias superiores para receita, margem bruta e margem l?quida. O algoritmo implementado ao submodelo econ?mico gera dados condizentes, auxiliando a tomada de decis?es na elabora??o de projetos da atividade leiteira. O software desenvolvido possui interface amig?vel, permitindo a intera??o m?quina usu?rio. / Disserta??o (Mestrado) ? Programa de P?s-Gradua??o em Zootecnia, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2017. / The objective was to analyze and measure the multiannual economic performance of milk production through economic indicators and its correlation with some zootechnical indicators, based on data obtained from six dairy farms located near to Montes Claros- MG, Brazil, between 2007 and 2012. In addition, it was aimed the development of a simulation software, with a mathematical algorithm, capable of performing the economic evaluation and feasibility of projects in dairy farms, in the aid of decision-making. Were analyzed data of expenses, income and zootechnical indexes of the six properties. The following zootechnical indexes were determined and analyzed: percentage of lactating cows, days in lactation, total daily production, and average production of lactating cows, total average herd production, matrix/employee ratio, milk/employee ratio, yield/hectare/year and interval of deliveries of each property. After that, the annual regional average was determined to analyze the behavior of the activity in the region during the years. To determine the cost of production, the operational cost methodology. To determine the complete inventory of the goods, the methodology proposed by Lopes et al. (2004). The annual depreciation was calculated in a linear way and did not consider the depreciation of matrices, nor of the property. Revenue from the activity consisted of the sale of milk, sub-products, the sale of animals and the variation of animal inventory. The following economic efficiency indicators were determined: gross margin, net margin and profitability. Multivariate correlations were made of the zootechnical indexes with the indicators of economic efficiency and operational costs. The properties were classified according to the number of cows in the herd, and by average test the differences between the main size, zootechnical and economic indicators were established. The software was developed in Basic computational language, it was used administrative tools for structuring the economic feasibility of projects algorithm. Equations were added to the algorithm in order to perform sensitivity test and risk analysis according to the Monte Carlo simulation method. The properties with more than 100 cows in the herd had a higher average of lactating cows than the others, but properties with up to 80 cows in the herd obtained a similar average to the properties of over 100 cows in the herd. The annual milk production was higher in the range with properties with more than 100 cows in the herd, demanding higher costs, including expenses with concentrated feed and higher capital investment to obtain higher averages of revenue, gross margin and net margin.

Submitted by CAROLINA RODRIGUES BORTOLATTO (ca.bortolatto@gmail.com) on 2018-09-12T13:11:43Z No. of bitstreams: 1 Dissertação.pdf: 4592627 bytes, checksum: 514785a828a15943e215023b83ab2f05 (MD5) / Approved for entry into archive by Claudia Adriana Spindola null (claudia@fct.unesp.br) on 2018-09-12T14:02:55Z (GMT) No. of bitstreams: 1 bortolatto_cr_me_prud.pdf: 4585620 bytes, checksum: 43b9db35d78b2abb801b7360dbf4f437 (MD5) / Made available in DSpace on 2018-09-12T14:02:55Z (GMT). No. of bitstreams: 1 bortolatto_cr_me_prud.pdf: 4585620 bytes, checksum: 43b9db35d78b2abb801b7360dbf4f437 (MD5) Previous issue date: 2018-07-06 / Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) / Hipertensão arterial (HA) é importante problema de saúde pública devido à sua cronicidade e aos altos custos com assistência a saúde. O aumento da prevalência de HA é atribuído principalmente à inatividade física e à obesidade. Dessa forma, o objetivo do presente artigo foi analisar o efeito isolado e combinado da inatividade física (IF) e obesidade abdominal (AO) sobre os custos com saúde em hipertensos na atenção primária ao longo de 24 meses de seguimento. Os custos com saúde foram avaliados através de prontuários médicos. HA, IF e OA foram verificados por meio de avaliações. Estatística descritiva foi expressa por valores de média, desvio padrão e intervalo de confiança de 95%, foi utilizada análise da covariância, com teste post hoc de Bonferroni, o tamanho do efeito foi expresso pelo eta-square (ES-r). O nível de significância foi definido em p-valor <0,05. No baseline, a amostra foi composta por 354 pacientes, com idade acima de 50 anos. Após 24 meses, a amostra acompanhada consistiu em 167 pacientes, composta por 51 homens e 116 mulheres, com média de idade de 61,6 anos, 63,5% (n=106) dos pacientes eram hipertensos e apresentaram custo total mediano de R$ 70,30. Quando comparada com o grupo perda amostral houve diferença significativa apenas no valor de pressão arterial sistólica com p = 0.023 e condição econômica p = 0.003. Identificou-se incidência e prevalência de HA, respectivamente, de 1,8% e 65,3% ao longo de 24 meses. Modificações no nível de inatividade física e obesidade abdominal não apresentaram variância significativa nos resultados. Quanto ao efeito combinado do nível de IF e OA sobre os custos em hipertensos, o grupo obeso e inativo apresentou custos estatisticamente maiores (pvalor=0,018) quando comparado ao grupo ativo com peso normal e ao grupo obeso e inativo. Resultados levam a acreditar que apenas o efeito combinado da IF e AO aumentam os custos com saúde em pacientes hipertensos e independente do efeito isolado ou combinado da OA e IF sobre a hipertensão, ocorre à influência de outros fatores (condição econômica, sexo, idade e comorbidades), verificada na ausência de diferença significativa após os ajustes. / Arterial hypertension (AH) is an important public health problem because of its chronicity and the high costs to health. The increase in the prevalence of AH is attributed mainly to physical inactivity (PI) and obesity. Thus, the objective of this study was to analyze the isolated and combined effect of PI and abdominal obesity (AO) on health costs among patients with AH in primary care during 24 months of follow-up. Health costs were assessed through medical records. AH, PI and AO were assessed through questionnaires and measurements. Descriptive statistics were expressed as mean, standard deviation, and 95% confidence intervals. Analysis of covariance with Bonferroni post hoc test were used and the size of the effect was expressed by eta-square (ES-r). The level of significance was set at p-value <0.05. At baseline the sample was composed of 354 patients (age > 50 years) and, after 24 months of follow-up, the sample consisted of 167 patients (51 men and 116 women, mean age of 61.6 years). 63.5% (n = 106) of the patients had AH and presented total median cost of R$ 70.30. When compared to the dropout sample, there were significant differences for systolic blood pressure (p = 0.023) and economic condition (p = 0.003). Incidence and prevalence of AH were respectively 1.8% and 65.3% at the end of follow-up period. Changes in PI and AO presented no significant variance in the results. Regarding the combined effect of PI and AO on costs, the group with PI and AO presented higher costs when compared to the AO or PI group and Active and no AO group (p = 0.018). These results suggest that only the combined effect of PI and AO increases health costs among patients with AH. / CNPq: 134243/2016-1

El siguiente trabajo de investigación se ha desarrollado con la finalidad de determinar en qué medida una variación significativa entre la capacidad normal y real de producción determina la distribución de los costos indirectos de fabricación fijos. En la segunda parte se desarrollan procedimientos y técnicas que se van a utilizar y por el último se dará a conocer la presentación y discusión de resultados basados en investigación y la entrevista respectiva a la persona clave del hecho de importancia The following research work has been developed with the purpose of determining to what extent a significant variation between the normal and actual production capacity determines the distribution of indirect manufacturing costs. In the second part procedures and techniques are developed that will be used and the last one will present the presentation and discussion of results based on research and the respective interview with the key person of the fact of importance.

Embora constitua um elemento fundamental da Microeconomia, o estudo do comportamento empresarial foi, por muito tempo, negligenciado pela abordagem ortodoxa em virtude de sua opção metodológica pelo atomismo analítico, pela hipótese de racionalidade substantiva e pelo foco nas trocas, em detrimento da produção. Tentativas posteriores de aprimoramento da teoria convencional, compromissadas, contudo, com a preservação desse instrumental analítico, conduziram o estudo das firmas a um inevitável impasse, o que por sua vez possibilitou a emergência de alternativas teóricas de natureza institucionalista, baseada nos conceitos de custos de transação e competências. A escola institucionalista logrou posteriormente desenvolver-se de modo a ampliar consideravelmente seu escopo e diversidade teórica, culminando afinal na predominância de duas grandes correntes de pensamento dentro do institucionalismo econômico, que competem pela primazia da explicação do comportamento organizacional: as abordagens contratualista e evolucionária. Através da análise dos avanços e limitações de cada uma dessas diferentes escolas, demonstraremos neste trabalho a viabilidade de um diálogo em prol da construção de uma teoria híbrida que combine e aperfeiçoe as principais contribuições institucionalistas à compreensão do fenômeno empresarial. / Despite being a fundamental element of the Microeconomics, the study of business behavior was, for a long time, neglected by orthodoxy due to its methodological preference for atomist analysis, substantive rationality and focus on exchange, instead of production. Further attempts to improve the conventional theory, without abandoning the compromise in maintaining these analytical tools, have elsewhere failed, leading to the emergence of theoretical alternatives based on the institutionalist concepts of transaction costs and competences. Furthermore, the institutionalist approach was able to develop itself in the way of enlarging its scope and theoretical diversity, until the present state in which two great streams compete for supremacy in the institutionalist theory of the firm: the transaction costs economics and the evolutionary economics. By verifying the advances and limits of each one of these approaches, we’ll demonstrate the viability of a dialogue in the way of building a hybrid theory, which would combine the most important institutional contributions to the comprehension of the organizations.

The primary goal is to analyze the regional expenses of MAS Sdružení růže and suggest multiple possibilities for future growth in favour of local economy. The focus is not only on the analysis of investments in MAS Sdružení růže supported by European Union funding but also on the analysis of investments of regional municipalities.

The dissertation analyses the current state of costs calculations and particular function of these calculations in estimating the product prices in the chosen company, which is Spojené kartáčovny, a. s. in Pelhřimov. The conclusion presents several recommendations which if applied would specify the cost calculations for manufacturing.

The diploma thesis analyses the level of nutrition of dairy cattle of a particular company and looks at factors that influences milk production. Under the operating conditions of this particular company is evaluated: the quality of bulk feed, the composition of feed diet in terms of required amounts of nutrients and energy for production levels and compared the recommended values.The thesis assesses feeding technique, housing technology and hygiene of obtaining milk. The production and health of dairy cattle breeding over the course of one year is depicted. The work also focuses on evaluating the basic economic indicators of milk production.

This thesis aims to analyze innovation activities of a company with both cost calculations and business performance. First part of the thesis is theoretical and helps for deeper understanding of chosen subject. Practical part uses theoretical data and aims at the chosen company where the innovations are done. Mainly the thesis is focused on the innovated product and it's economical impact on the company.

At present, every employer is aware of how important it is to have a reliable employee. The busy time forces the employer to save costs. Costs include time. These costs can be saved by a personal agency. The personal agency specializes in recruiting and selecting employees. We must be familiar with basic concepts, history of human resources and the problems connected with this area. The procedures that the selected agency uses in its processes are observed. Data are obtained from three different personal agencies and personnel departments are gathered through standardized and non-standardized interviews and questionnaire surveys. Results are obtained from graphs. Based on the data and their analysis, problem areas are defined and appropriate recommendations to staffing agencies are made.