This study was drawn to investigate an unusual form of "industrial democracy", in Fiocruz, the Brazilian public research organisation in the health field, linked to the Ministry of Health. It is a single case study research making use of two contrasting cases: Embrapa and Pasteur Institute. The former is the Brazilian public research organisation in the agriculture field, similar to Fiocruz in space; and the latter is the French public research organisation for health, similar to Fiocruz in the field. The investigation works with the triangulation of methods approach, combining the analysis of quantitative and qualitative methods aiming at an in-depth analysis of the decision-making and the strategic planning processes of these research-led organisations. For this purpose, two exclusive tools were created and applied to their management boards and key actors. The first tool, an online questionnaire, was applied to the management boards; the second tool, a face-to-face interview, was made with the key actors. The findings were examined considering the literature, whose results supported the analysis of the context of each organisation and their strategic plans. This "second triangulation" revealed an original approach to industrial democracy by Fiocruz, based on a concept postulated by Arouca, which underpinned the creation of SUS, the Brazilian National Unified Health System: "Democracy is health". It represents a paradigm shift in the way the health concept is addressed, by adding a political dimension to it, which includes the citizenship, the free self-determination, the capacity of mastering the future. This unique approach to industrial democracy underpins the decision-making and the strategic planning of Fiocruz, revealing that it is, in fact, a new type of public research organisation; thus, questioning the validity of the existing framework concerning such entities.

Submitted by Roger Guedes (roger.guedes@fjp.mg.gov.br) on 2015-02-02T18:30:32Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) O processo de formula????o da estrat??gia_Tese.pdf: 3341862 bytes, checksum: 61b52d251281fd9dfe3fd2f84834d450 (MD5) / Approved for entry into archive by Roger Guedes (roger.guedes@fjp.mg.gov.br) on 2015-02-02T18:31:57Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) O processo de formula????o da estrat??gia_Tese.pdf: 3341862 bytes, checksum: 61b52d251281fd9dfe3fd2f84834d450 (MD5) / Made available in DSpace on 2015-02-02T18:31:57Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) O processo de formula????o da estrat??gia_Tese.pdf: 3341862 bytes, checksum: 61b52d251281fd9dfe3fd2f84834d450 (MD5) Previous issue date: 2013 / Funda????o Jo??o Pinheiro / Nesta tese pretende-se questionar os pressupostos de racionalidade instrumental do processo de planejamento governamental, a partir da an??lise do processo de formula????o dos Planos Mineiros de Desenvolvimento Integrado e seus desdobramentos nos Planos Plurianuais de A????o Governamental no per??odo de 1995-2011. Neste sentido, descreve-se o ambiente em que os Planos foram formulados, analisam-se suas premissas, os processos de prioriza????o das estrat??gias, al??m do processo argumentativo contido nos Planos. Para tanto, nesta tese adota-se o estudo de caso ??nico e longitudinal, combinado com o m??todo da grounded theory, e an??lise de discurso para o tratamento e an??lise dos dados. A partir deste estudo, o autor defende o planejamento estrat??gico governamental como um ritual constru??do socialmente que visa dar legitimidade as decis??es governamentais. Assim, o processo de planejamento como institui????o pol??tica suficientemente adapt??vel, complexa e coesa deveria ser capaz de absorver e ordenar a participa????o de grupos de interesse numa arena capaz de assistir ?? luta entre esses interesses, sem que o conflito acabe em caos. Nesta perspectiva, o processo de planejamento estrat??gico governamental deveria alocar recursos e valores a favor da sociedade, num esfor??o conjunto de produzir e implementar pol??ticas p??blicas de maneira democr??tica. O autor defende que o processo de constru????o do planejamento governamental ?? uma constru????o social. Como tal, muitas vezes, apoia-se em s??mbolos e rituais cujos significados, em alguma medida, s??o compartilhados socialmente. Na constru????o deste discurso legitimador, o processo de planejamento estrat??gico governamental se torna um espa??o de competi????o entre discursos e regimes de verdade. Entre os s??mbolos usados na constru????o dos Planos, no sentido de se obter legitimidade, alguns se destacaram: a efici??ncia do setor privado, a racionalidade t??cnica, o l??der-her??i e a import??ncia pol??tica de Minas Gerais. Al??m dos s??mbolos, o processo de planejamento governamental ?? marcado por diversos ritos, por exemplo, a participa????o social ou a participa????o do Poder Legislativo, que visam conferir legitimidade ao processo. Observa-se ainda que estes rituais de participa????o s??o extremamente formais e n??o produzem participa????o efetiva. Pelo contr??rio, o que se observou nos processos estudados ?? que a constitui????o destes Planos est?? diretamente ligada a um n??mero muito pequeno de pessoas que fazem parte do Poder Executivo. Assim, o processo de planejamento estrat??gico governamental deve ser visto como uma s??rie de eventos que dependem de uma cadeia complexa de intera????es rec??procas, sendo que, muitas vezes, esta cadeia n??o pode ser prevista ou controlada. Assim, apresenta-se uma cr??tica ao planejamento estrat??gico ???cl??ssico???, com seus diagramas e seus gr??ficos, que transmite um ideal de que tudo ficar?? bem desde que as regras sejam seguidas e que as boas pr??ticas gerenciais sejam respeitadas. O que se observa nos processos estudados ?? um processo fluido, marcado pelas idas e vindas. Na formula????o do planejamento estrat??gico governamental de Minas Gerais e seus instrumentos verifica-se a exist??ncia de fluxos distintos e simult??neos. De um lado, discute-se a vis??o, a an??lise do ambiente externo, os objetivos priorit??rios e as estrat??gias, de outro, s??o formulados os programas. / This thesis aims to question the assumptions of instrumental rationality of government planning process, from the analysis of the process of formulation of Integrated Development Plans Miners and their consequences Plans Multi-year Government Action in the period 1995-2011. In this, describes the environment in which plans were formulated, analyze its premises, processes of prioritization of strategies beyond the argumentative process contained in the Plans. Therefore, in this thesis we adopt the single case and longitudinal study, combined with the method of grounded theory and discourse analysis for the processing and analysis of data. From this study, the author defends the government strategic planning as a socially constructed ritual that seeks to legitimize government decisions. Thus, the planning process as a political institution sufficiently adaptable, and cohesive complex should be able to absorb and organize the participation of interest groups in an arena able to watch the fight between these interests without the conflict ends in chaos. In this perspective, the process of strategic planning government should allocate resources and values in favor of the company, in a joint effort to produce and implement public policies in a democratic manner. The author argues that the process of construction of government planning is a social construction. As such, it often relies on symbols and rituals whose meanings, to some extent, are socially shared. In the construction of this discourse legitimizing the government strategic planning process becomes a space of competition between discourses and regimes of truth. Among the symbols used in the construction of plans, in order to obtain legitimacy, some stood out: the efficiency of the private sector, technical rationality, the hero-leader and the political importance of Minas Gerais. In addition to the symbols, the government planning process is marked by several rites, for example, social participation or the participation of the legislature, which aim to confer legitimacy. We also observe that these rituals are extremely formal participation and do not produce effective participation. Rather, what is observed in the studied processes is that the formation of these plans is directly linked to a very small number of people who are part of the executive branch. Thus, the governmental strategic planning process should be viewed as a series of events that depend on a complex chain of reciprocal interactions, and often this chain can not be predicted or controlled. Thus, it presents a critique of strategic planning "classic", with their diagrams and their graphs, which transmits an ideal that everything will be fine as long as the rules are followed and that good management practices are respected. What is observed in the processes studied is a fluid process, marked by the comings and goings. In the formulation of strategic planning government of Minas Gerais and its instruments verified the existence of separate, simultaneous streams. On the one hand, discusses the vision, the analysis of the external environment, the priority goals and strategies, on the other, are formulated programs. / Governo e Pol??tica

While many executives and senior managers believe that formulating a unique corporate strategy is critical for sustainability and success of an organisation; that alone is not enough. Making sure that the strategic vision is effectively communicated down to lower-level managers and employees is equally as important as formulating corporate strategy. Not only does employees need to understand and believe that senior managers know where they are taking the company to; employees are unlikely to rally behind managerial efforts to get the organisation moving in the intended direction if they do not understand the strategic plans of the organisation. When senior managers articulate a vivid and compelling case for where the company is headed, employees begin to want to be part of the journey, and involve themselves in the implementation of the corporate plans. By effectively communicating the strategic vision of the organisation down to the lower-level managers and employees, senior managers derive support of employees and their commitment to get the company moving in the intended direction. Many organisations or companies in the business world fail, not because they do not have financial resources, not because they do not have a unique and innovative corporate strategy, but because of enforcing or imposing the corporate plans to the employees without selling the company’s plans to its employees, so as to have buy-in from them. This will not only let them be part of the solution, but also feel part of the organisation and take ownership of the organisation’s strategic plans. Strategic plans plays an important role in preparing business organisations to meet their current and future challenges. Research carried out in to both large, medium, small and micro sized-firms constantly emphasise a positive relationship between successful implementation of corporate strategies and its performance. This is because it is often mentioned that well implanted strategies produce outstanding organisational performance. The primary objective of the study was to look at effective communication of corporate strategy in a business organisation and the impact it has on successful implementation of corporate strategy in an Information and Communication Technology (ICT) firm. Various number of studies have been carried out with regard to corporate strategy, but the impact effective communication can have on successful implementation of corporate strategy has never been studied. The study was conducted within an Information and Communication Technology (ICT) firm based in Centurion, Gauteng. It was conducted within an enterprise division of the firm rather than the entire organisation, which employs 400 people. Out of the 400 respondents invited to participate in the study, 98 managed to complete the questionnaires. The study followed a positivistic research paradigm which made use of questionnaires. It made use of an on-line survey where the respondents were invited to participate in the study via e-mails. The study established that certain variables are more critical than other when coming to strategy implementation such as strategic leadership and effective communication.

The purpose of this doctoral thesis is to deepen theoretical understanding of the role that hindsight plays in foresight. The thesis argues that the past is not an isolated static state, but one that is intimately connected with the future. However, there are several biases that influence our perceptions and conceptions of the past. These biases act as constraints on strategic learning by limiting our ability to understand the driving forces that emerge from the past, play out through the present and become critical uncertainties in the future. They can result in misperceptions about events or processes, and as such, may impair foresight methodologies such as scenario thinking. Such foresightful thinking flaws are characterised by a combination of hindsight biases and creeping determinism, which result in searching for information that corresponds to people's views about both the past and the future, logical path-dependencies, misaligned dominant logics, routines, recipes and paradigms, and over-confidence and defensive pessimism. Drawing on received research in psychology, the role of counter-to-factual reasoning as a heuristic is discussed and analysed as a possible antidote to foresightful thinking flaws. The judicious use of such a heuristic device as counterfactual reasoning, both as a sense-making process and as an analytical reasoning tool applied to the analysis of historical data, the thesis concludes, is a method for investigating and discovering the past and fortifying foresightful strategic thinking.

Notable in strategic management research is a paradigm shift from industry/market factors as determinants of competitive strategy to a resource-based view. This study focuses on the extent to which firms in the reinsurance industry use resources for strategic positioning and differentiation. A qualitative case study approach has been adopted for this study. On the basis of open-ended questions, interviews were conducted with 6 executives of the 6 chosen non-life reinsurance companies. In addition to interviews, company annual reports were used. Results obtained point to similarities in broader categorisation of resources, namely human capital, financial resources, information systems and organisational culture. Despite similarities in the broader grouping of resources, uniqueness in resources and competitive advantage derived therefrom is in the attributes of each of the resources that a reinsurance firm own. The main driver for basing positioning and differentiation strategies is that resources are controllable and manipulative compared to industry factors. Though the results support the underlying principles of the resource-based view, it is notable that its prescriptive nature with regard to resource characteristics, does not hold for some of the resources such as human resources, which are not perfectly immobile. / Graduate School of Business Leadership / MBL

Made available in DSpace on 2014-06-11T19:32:22Z (GMT). No. of bitstreams: 0 Previous issue date: 2013-08-08Bitstream added on 2014-06-13T19:21:58Z : No. of bitstreams: 1 mascarenhas_cc_dr_guara.pdf: 989071 bytes, checksum: 2de81b701c5fded4b1fa4529c759cbd6 (MD5) / O Brasil passa por um processo em que a população, de forma articulada e organizada, cobra pelos seus direitos por serviços públicos de qualidade e não aceita que as organizações públicas apresentem baixos resultados das ações planejadas. A busca para aumentar a capacidade de planejamento e execução dessas ações municipais é de responsabilidade do gestor público. A proposta deste estudo é identificar e priorizar os fatores críticos que mais contribuem para a baixa eficiência e eficácia no processo do Planejamento Estratégico Municipal (PEM). O método adotado é o de natureza exploratória e a modalidade do estudo de caso coletivo. Para atingi-la, levantou-se o perfil da Região Metropolitana do Vale do Paraíba e Litoral Norte (RMVALE), identificou-se o nível de conhecimento e utilização do Planejamento Estratégico, além de pesquisar os fatores críticos que são barreiras no processo. Escolheram-se, como objeto da pesquisa, as prefeituras das cidades localizadas na RMVALE, por ser uma Região que se destaca economicamente como uma das mais dinâmicas do Estado de São Paulo, com empresas de alta tecnologia, e também por ser um polo científico e tecnológico. Realizaram-se pesquisas com os gestores de 16 cidades para identificar o nível de utilização do Planejamento Estratégico Municipal e a massa crítica dos Fatores Críticos de Fracasso (FCF), os resultados apontam que 21,5% dos gestores adotam o PEM e que as maiores Cidades da RMVALE que não pesquisam os FCF. O aperfeiçoamento da gestão pública e o alinhamento do Planejamento Estratégico com a gestão do cotidiano resultam em gestões com qualidade no gasto publico e nos serviços públicos, e na recuperação da capacidade de planejar e executar / Brazil is going through a process in which the population, in an articulated and organized way, charges for their rights for quality public services and does not accept that public organizations have low results of planned actions. The search to increase the capacity of planning and execution of these actions is the responsibility of the municipal public manager. The purpose of this study is to identify and prioritize the most critical factors that contribute to low efficiency and effectiveness in the process of Municipal Strategic Planning (PEM).The method adopted is exploratory in nature and the form of the study is collective. To achieve it the profile of the metropolitan region of the Paraíba Valley and North Coast (RMVALE) was researched, the level of knowledge and use of strategic planning was identified, also the critical factors were researched, barriers in the process. As the research object, the governments of cities located in RMVALE were chosen for being a region that stands out as one of the most economically dynamic in the state of São Paulo, with high-tech companies, and also for being a scientific and technological hub. Surveys were conducted with managers of 16 cities to identify the level of usage of municipal strategic planning and critical mass of Critical Failure Factors (FCF), the results indicate that 21.5% of managers adopt the PEM and that the largest cities of RMVALE do not research the FCF. The improvement of public management and alignment of strategic planning with the management of the daily administrations result in managements with quality in public spending and public services, and the recovery of the ability to plan and execute

Made available in DSpace on 2015-04-16T14:48:41Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 470171 bytes, checksum: 86f0a0816d97179201ca370ac43c25e9 (MD5) Previous issue date: 2007-03-14 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The main objective of this thesis is to evaluate the strategic planning process carried out in municipal solid waste collection agency (EMLUR) of the city of João Pessoa, Paraíba, Brazil. The research adopted a quantitative-qualitative methodological approach to this case study. The factors that determine organizational performance were examined through a review of the origin and evolution of strategic planning. This theoretical and methodological foundation was applied to the case study and proved to be particularly appropriate. The research revealed that EMLUR s strategic plan was developed through surveys, studies, interviews and especially through workshops conducted in accordance with the PEP methodology (Souto-Maior, 2002). The participants of these workshops were managers of EMLUR, who formed a strategic management group. The PEP process demonstrated that the agency mainly and urgently needed to respond to two strategic issues, i.e, fundamental problems that affect the whole organization. One of the issues was concerned with the external environment and was targeted to its main objective- to keep the city clean. The other was concerned with its internal environment and focused in its human resources. To tackle the two issues the PEP process led the agency to strategic actions and six projects. Thus, in the EMLUR case, the planning approach enabled the agency to reach its main objectives, both in terms of process and results. / Esta dissertação objetiva avaliar o processo de planejamento estratégico em uma empresa de limpeza urbana do município de João Pessoa, a EMLUR. O trabalho associa uma abordagem quali-quantitativa com uma metodologia de estudo de caso. As raízes da metodologia de planejamento estratégico, sua evolução e objetivos, visando satisfazer as demandas de um meio ambiente em constante evolução foram revistas. Os fatores determinantes do desempenho do processo são especificamente analisados. Esta base teórica foi aplicada ao caso EMLUR. O enfoque metodológico adotado mostrou-se particularmente adequado à pesquisa de avaliação de processos. O processo de construção do Plano Estratégico da EMLUR foi desenvolvido por intermédio de levantamentos, estudos, consultas e, em especial, oficinas (workshops), de acordo com a metodologia PEP (SOUTO-MAIOR, 2002). Destas oficinas participaram dirigentes e principais gestores da EMLUR. O Processo da PEP revelou que a organização necessita urgentemente resolver duas questões estratégicas, isto é, problemas fundamentais que afetam a EMLUR, sendo uma questão voltada para o ambiente externo e ligada a atividade fim da organização, e a outra voltada para o ambiente interno ligado a área de recursos humanos. Para enfrentar estas questões foram formuladas estratégias de ações e projetos estratégicos. Portanto, a abordagem PEP no caso da EMLUR, atingiu os seus principais objetivos, tanto no que se refere aos resultados quanto em relação ao processo participativo, embora devido à limitação de tempo desta pesquisa, só foi possível verificar os resultados de curta duração.

Uma grande quantidade de dados é produzida diariamente por operações comerciais e financeiras, mídias sociais e dispositivos móveis, sensores e outros equipamentos inseridos no mundo físico. Este fenômeno deu origem ao termo big data, e seus efeitos podem ser percebidos por empresas, ciência e governo. Entretanto, é a inteligência estratégica, não a informação, que auxilia gerentes a extrair valor dos grandes volumes de dados. Para isto, é necessário transformar a informação dispersa no ambiente em conhecimento estruturado e útil à tomada de decisão nas organizações. Este é um processo complexo, pois apesar das ferramentas e técnicas disponíveis é indispensável que o profissional em inteligência saiba lidar com a complexidade cognitiva inerente ao processo de análise. Neste contexto, o objetivo deste trabalho foi o de examinar como o fenômeno big data afeta o processo de análise na atividade de inteligência estratégica. A pesquisa tratou de como o fenômeno big data é percebido pelos entrevistados em suas atividades analíticas em inteligência estratégica e propôs uma análise acerca de suas implicações. Para isso, foi realizado um estudo exploratório qualitativo. Foram entrevistados profissionais brasileiros, residentes nos Estados do Rio Grande do Sul, Rio de Janeiro, Distrito Federal e São Paulo. Estes entrevistados foram selecionados por meio de agentes com atuação, conhecimento e trânsito nos campos de inteligência estratégica e/ou big data. O roteiro que serviu de base para estas entrevistas foi estruturado a partir das dimensões do fenômeno big data e seus efeitos nas atividades analíticas no processo de inteligência estratégica. A técnica utilizada para análise dos dados foi análise de conteúdo. Os resultados indicam que o volume de big data contribui para a compreensão dos métodos de coleta, entretanto prejudica o domínio da matéria. Outras descobertas revelam que para alguns entrevistados big data já integra as práticas profissionais na realização de análises mais elaboradas e no desenvolvimento de projetos específicos. Entretanto para outros, big data ainda não é uma realidade, não sendo percebida a necessidade de utilizar grandes volumes de dados nas análises. Este fato também denota um paradoxo entre a caracterização da produção de conhecimento no campo do big data e o seu uso no campo profissional de inteligência estratégica. Por um lado o maior volume de trabalhos sobre o big data está no campo profissional das organizações produtivas e não na academia e por outro os profissionais em inteligência ainda não percebem o valor do fenômeno para sua atuação profissional. / Submitted by Marcelo Teixeira (mvteixeira@ucs.br) on 2014-07-14T16:45:52Z No. of bitstreams: 1 Dissertacao Priscila Nesello.pdf: 453125 bytes, checksum: 3e65516684c242236ed38829114d775e (MD5) / Made available in DSpace on 2014-07-14T16:45:52Z (GMT). No. of bitstreams: 1 Dissertacao Priscila Nesello.pdf: 453125 bytes, checksum: 3e65516684c242236ed38829114d775e (MD5) / A considerable amount of data is daily produced by business and financial operations, social media, mobile devices, sensors as well as other gadgets available in the world. This phenomenon gave rise to the big data term whose effects can be perceived by companies, science and governments. However, the strategic intelligence, not the information itself, supports managers eliciting values from big volume of data. For this purpose, transforming the dispersed information in the environment into structure knowledge is necessary and useful for organizations’ decisions. This is a complex process, and despite the tools and available techniques, it is indispensable that the professional in intelligence knows how to deal with inherit cognitive complexity in the courses of analyses. In this context, the objective of the present work was examining how the phenomenon big data affected the course of analyses in the strategic intelligence activity. The research was addressed on how the phenomenon big data was perceived by the interviewers in their analytics activities in strategic intelligence. It also proposed analysis based on its implications. In order to achieve this, a qualitative exploratory study was conducted. Several Brazilian professionals were interviewed, including residents in states such as Rio Grande do Sul, Rio de Janeiro, Distrito Federal and São Paulo. Those interviewed were chosen by agents with experience and knowledge in the strategic intelligence field and/or big data. The guide used for the interviews was structured from dimensions of big data phenomenon and its effects on the course of analyses in the strategic intelligence activity. The technique used for analyzing data was through content review. Results indicate that the volume of big data contributes to the comprehension of collection methods even though it eventually might debilitate the ability to grasp the topic. Other discoveries show that for some of those interviewed, big data has already integrated professional practices on not only performing a more detailed analyses but also developing specific projects. Nevertheless, big data is not a reality yet for others since the necessity of utilizing big volume of data for analysis is not really being perceived. This fact also denotes a paradox between the characterization of production knowledge within big data field and its use in the professional area of strategic intelligence. On the one hand, the great workload about big data is located in the professional area of productive organizations. Not in the academy, though. After all, intelligence professionals have not realized yet the real value of big data phenomenon for their professional performance.

A partir da década de 70 surgiram novas filosofias de gestão de manufatura. A contabilidade aplicada, na época, não era capaz de integrar as informações de controle gerencial com as informações da gestão de produção. Neste contexto, a estratégia foi integrada à contabilidade, surgindo a Contabilidade de Gestão Estratégica, também conhecida como Gestão Estratégica de Custos (GEC). A GEC, por meio de suas práticas, tem por objetivo fornecer informações contábeis sobre custos da organização, bem como de sua cadeia de valor, contribuindo, assim, para a tomada de decisão e formulação de estratégias. Quando a gestão estratégica de custos está alinhada com a estratégia da empresa as organizações tendem a apresentar um maior desempenho. Contudo, a partir da relevância das questões relacionadas ao tema, esta pesquisa teve como objetivo analisar a relação existentes entre as práticas da Gestão Estratégica de Custos e o desempenho econômico-financeiro nas empresas metalmecânicas, automotivas e eletroeletrônicas da Serra Gaúcha. Como procedimento metodológico, foi utilizada a pesquisa exploratória, descritiva e quantitativa. O levantamento das informações foi realizado através de uma survey. A população foi composta por 367 (trezentos e sessenta e sete) empresas de pequeno, médio e grande porte. Obteve-se uma amostra de 87 (oitenta e sete) empresas. Os dados foram analisados por meio de Estatística Descritiva, Análise Fatorial Exploratória e Modelagem de Equações Estruturais. Constatou-se que as práticas da GEC utilizadas frequentemente, por mais de 50% da amostra, são Custo Padrão, Custos Logísticos, Análise dos Fatores Determinantes de Custos e Custo Meta. Nas análises das hipóteses os resultados indicam a existência de relação significativa entre a utilização das práticas da GEC e o desempenho econômico-financeiro. Além disso, ficou evidenciado que a atuação no mercado externo possui relação com o desempenho econômico-financeiro. Como implicação destes achados de pesquisa este estudo contribui para uma melhor compreensão da utilização das práticas da GEC e para confirmar que a utilização de doze práticas agrupadas em três fatores, na Análise Fatorial Exploratória, tem relação com o desempenho das organizações. Como sugestão de estudos futuros, recomenda-se a aplicação deste instrumento em outras atividades econômicas para avaliar se esta relação continua presente. / Submitted by cmquadros@ucs.br (cmquadros@ucs.br) on 2018-02-20T12:11:08Z No. of bitstreams: 1 Dissertacao Marcelo J. Vizzotto.pdf: 2395288 bytes, checksum: d92552e87d564ff5f6c5b6b0421a5222 (MD5) / Made available in DSpace on 2018-02-20T12:11:08Z (GMT). No. of bitstreams: 1 Dissertacao Marcelo J. Vizzotto.pdf: 2395288 bytes, checksum: d92552e87d564ff5f6c5b6b0421a5222 (MD5) Previous issue date: 2018-02-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior, CAPES / Since the 1970s new manufacturing management philosophies have emerged. The accounting applied at the time wasn’t able to integrate management control information with production management information. In this context, the strategy was integrated into accounting, consequently in Strategic Management Accounting, also known as Strategic Cost Management (SCM). SCM, through its practices, aims to provide accounting information on costs of the organization, as well as its value chain, thus contributing to decision making and strategy formulation. When strategic cost management is associated with the company's strategy, organizations tend to act better. However, from the relevance of the issues related to the topic, this research had the aim of analyzing the relationship between the practices of Strategic Cost Management and the economic-financial performance in the metal-mechanic, automotive and electro-electronic companies of the Serra Gaúcha. As a methodological procedure, exploratory, descriptive and quantitative research was used. The information was collected through a survey. The population was made up of 367 (three hundred and sixty seven) small, medium and large companies. A sample of 87 (eighty-seven) companies was attained. The data were analyzed through Descriptive Statistics, Exploratory Factor Analysis and Modeling of Structural Equations. It was found that the SCM practices frequently used by more than 50% of the sample are Standard Cost, Logistic Costs, Cost Determinants Factor Analysis and Target Cost. In the analysis of the hypotheses the results indicate the existence of a significant relationship between the use of SCM practices and economic-financial performance. In addition, it was proven that the performance in the foreign market is related to the economic-financial performance. As implication of these research findings, this study contributes to a better understanding of the use of GEC practices and to confirm that the use of twelve practices grouped in three factors, in Exploratory Factor Analysis, is related to the performance of organizations. As a suggestion of future studies, it is recommended to apply this instrument in other economic activities to assess whether this relationship is still present

Thesis (MTech (Public Relations Management))--Cape Peninsula University of Technology, 2011. / This mini dissertation reports on the findings from a study on Chief Executive Officers of dually listed companies which, measures the value they place on Corporate Communication professionals. Using the Hill and Knowlton quantitative framework, the study explicates the role Corporate Communication professionals play within the organisational context and identifies their strategic legitimacy. Much of the literature on the topic of strategic Corporate Communication asserts that this function is drastically marginalised and its value disputed within the inner circle of organisations. The literature states that Corporate Communication managers and strategists are expected to validate their presence within the top levels of management in organisations. CEOs of companies listed on the Johannesburg Stock Exchange and at least one other international stock exchange were surveyed. Findings include evidence of inconsistency and confusion on the part of CEOs, with regard to the understanding of Corporate Communication as a discipline and business function, as well as its location within the organisational structure. Further study is recommended to investigate the determinants of value within Corporate Communication for CEOs, to bridge the current strategic and knowledge gap.