Made available in DSpace on 2015-03-05T17:05:27Z (GMT). No. of bitstreams: 0 Previous issue date: 23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Embasada em conceitos de Sustentabilidade, Análise de Ciclo de Vida (ACV) e elementos financeiros, esta dissertação propõe uma matriz de posicionamento estratégico de produto e um método para a sua aplicação. A Matriz de Posicionamento Estratégico Sustentável (MPESus) destina-se a analisar os impactos ambientais e financeiros de um ou mais produtos, considerando sua cadeia produtiva, permitindo comparar desempenhos e formular estratégias de ação. O método de pesquisa empregado apresenta quatro fases: a primeira explora a literatura para alicerçar a pesquisa com elementos relevantes ao objetivo proposto; a segunda fase propõe a matriz e o método de trabalho; a terceira fase aplica as propostas em um contexto real de desenvolvimento de produto, fruto de um projeto desenvolvido na universidade à qual o pesquisador está vinculado; essa aplicação permite a quarta fase, que analisa o método proposto e discute seus resultados no contexto onde foi aplicado. A matriz apresentada é sustentada por três pilares: o impact / Based on concepts of Sustainability, Life Cycle Assessment (LCA) and financial factors, this paper proposes an array of strategic positioning of product and a method for its implementation. The Sustainable Strategic Positioning Matrix (MPESus) is intended to analyze the environmental and financial impacts of one or more products, considering its supply chain, allowing to compare performance and formulate strategies for action. The research method employed has four phases: the first explores the literature underpinning the research evidence relevant to the proposed objective, the second phase proposes the array and method of work, the third phase implements the proposals in a real context of product development , the result of a project developed at the university to which the researcher is bound, this application enables the fourth stage, which analyzes the proposed method and discusses its results in the context where it was applied. The matrix presented is supported by three pillars: the environmental impac

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-08-09T14:26:27Z No. of bitstreams: 1 Vidamar Grando_.pdf: 764575 bytes, checksum: d403991522b2e2f45c6c70f1c50537eb (MD5) / Made available in DSpace on 2017-08-09T14:26:27Z (GMT). No. of bitstreams: 1 Vidamar Grando_.pdf: 764575 bytes, checksum: d403991522b2e2f45c6c70f1c50537eb (MD5) Previous issue date: 2017-06-26 / CFC / CRC- Conselho Federal de Contabilidade / Este estudo teve como objetivo identificar as práticas de gestão estratégica de custos mais utilizadas de acordo com as estratégias competitivas adotadas por empresas do setor do agronegócio brasileiro. Para isso, foi realizada uma pesquisa (survey) entre as 400 maiores empresa do setor do agronegócio, o que resultou em 169 respostas válidas. A análise da frequência de respostas indicou alto nível de utilização de 6 das 14 práticas investigadas, com destaque para as práticas de custos logísticos, custo-padrão e custo da qualidade. A estratégia de posicionamento competitivo de liderança em custos é a mais utilizada, sendo adotada em 43 empresas, enquanto que a estratégia competitiva por diferenciação é utilizada em 27 empresas e a por enfoque por 9 empresas. Há elevado número de empresas (90) identificadas com posicionamento estratégico indefinido ou sem estratégia (meio-termo). A análise fatorial foi aplicada para a criação de fatores que pudessem relacionar as práticas de GEC com as estratégias competitivas, porém, a maioria dos resultados esteve agrupada em um único fator. Dentre as 79 empresas classificadas com posicionamente estratégico de baixo custo, diferenciação ou enfoque, foi possível concluir ambas as estratégias utilizam as práticas de GEC custos logísticos, custo da qualidade e custo-padrão. As práticas de GEC custeio de atributos, custos ambientais, custo-meta e TCO são mais utilizadas em empresas que se posicionam com estratégia de baixo custo. As práticas custos ambientais, TCO, custo do ciclo de vida e custos interorganizacionais são mais utilizados em empresas cuja a estratégia é por diferenciação. Nas empresas que buscam vantagem competitiva através do uso de estratégia de enfoque por diferenciação de produtos são utilizadas 12 das 14 práticas de custos analisadas. / This study aimed to identify the strategic management practices of the most used costs according to the competitive strategies adopted by companies of Brazilian agribusiness sector. For that, a survey was realized between the 400 biggest companies in agribusiness sector, which resulted in 169 valid answers. The analysis of answers frequency indicated a high level of the utilization in 6 the 14 investigated practices, hith emphasis on logistic costs, standart cost and quality cost. The strategy if competitive positioning of leadership in costs is the most used, being adopted in 43 companies, while the competitive strategy for differentiation is used in 27 companies and by focus by 9 companies. There are a large number of companies (90) identified with indefinite strategic positioning or with no strategy (mid-term). The analysis was applied to the criation os factors that could relate the practices of GEC with the competitive strategies, but, the majority of results has being comb ined in one unique factor. Among the 79 companies classified with strategic positioning of low cost, differentiation or focus, it was possible to conclude both strategies use the GEC practices logistics costs, cost of quality and standard cost. The GEC practices costing attributes, environmental costs, target cost and TCO are most commonly used in companies that position themselves with low cost strategies. The practices environmental costs, TCO, life cycle cost and interorganizational costs are more commonly used in companies whose strategy is by differentiating. In companies that seek competitive advantage through the use of a strategy of focus through product differentiation use 12 of the 14 cost practices analyzed are used.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-09-25T16:41:47Z No. of bitstreams: 1 Estevo Mateus Olesiak_.pdf: 1287399 bytes, checksum: ba171ae27ae9275a5cb985d6d58d263b (MD5) / Made available in DSpace on 2018-09-25T16:41:47Z (GMT). No. of bitstreams: 1 Estevo Mateus Olesiak_.pdf: 1287399 bytes, checksum: ba171ae27ae9275a5cb985d6d58d263b (MD5) Previous issue date: 2018-04-24 / Nenhuma / Este estudo objetivou analisar a relação entre o controle familiar e a manutenção do posicionamento estratégico em empresas listadas na BM&FBovespa. Para isso, realizou-se um levantamento nos Relatórios de Administração (RA), Formulários de Referência e Demonstrações Financeiras do exercício de 2002 a 2016 de 110 companhias de setores diversos, bem como levantamento do controle familiar disponibilizados pelas mesmas. Para a categorização dos dados dos RA, utilizou-se relação de categorias e subcategorias com base nos posicionamentos estratégicos custo e diferenciação, já validadas em estudos anteriores, por meio da Técnica Delphi. Os discursos sobre estratégia e nível de controle familiar, depois de categorizados, foram analisados por meio de análise de correlação de Spearman e o teste de Kruskal-Wallis. Os resultados permitem considerar a não comprovação da hipótese central da pesquisa, pois se esperava correlação negativa entre as variáveis, de forma que quanto maior a inserção familiar no controle, menor a variação entre estratégias, o que não ocorreu. Inobstante, os resultados demonstraram uma correlação positiva, porém fraca, entre controle familiar e a variação do discurso entre estratégias. A análise por setor novamente não comprovou a hipótese em algum setor, contudo, reafirmou os achados na análise geral. A existência de tal correlação positiva sugere duas interpretações: primeiramente a existência de trocas geracionais no controle e/ou gestão das empresas familiares, que podem incentivar mudanças nas estratégias como já sugerem estudos anteriores. A segunda interpretação considera que a menor burocracia em empresas familiares possibilita famílias interferirem nos relatórios de administração a fim de justificar variações em índices econômicos e/ou financeiros em nome da manutenção da imagem/reputação da organização, o que reafirma, em parte, a visão de longo prazo, e maior interesse na imagem, e continuidade do negócio familiar. Ademais os resultados imediatos pesquisados propiciam outras contribuições, como a correlação negativa entre “controle estatal” e “variação do discurso entre estratégias”, demonstrando que quanto maior o controle estatal, menor a variação do discurso entre estratégias. Outras contribuições demonstram haver correlação negativa entre controle familiar e o discurso total nos 15 anos, evidenciando que quanto maior o controle familiar menor a quantidade de discurso de estratégia no decorrer dos anos. / This study aimed to analyze the relationship between family control and the maintenance of strategic positioning in companies listed on BM & FBovespa. For this purpose, a survey was carried out in the Management Reports (RA), Reference Forms and Financial Statements for the financial year 2002 to 2016 of 110 companies from various sectors, as well as a survey of the family control provided by them. For the categorization of RA data, a list of categories and subcategories was used based on the strategic positions cost and differentiation, already validated in previous studies, through the Delphi Technique. The speeches on family strategy and level of control, after categorized, were analyzed using Spearman's correlation analysis and the Kruskal-Wallis test. The results allow to consider the non-proof of the central hypothesis of the research, since it was expected negative correlation between the variables, so that the higher the family insertion in the control, the lower the variation between strategies, which did not occur. Nonetheless, the results showed a positive but weak correlation between family control and speech variation between strategies. The analysis by sector again did not prove the hypothesis in any sector, however, it reaffirmed the findings in the overall analysis. The existence of such a positive correlation suggests two interpretations: first, the existence of generational exchanges in the control and / or management of family businesses, which may encourage changes in strategies as already suggested in previous studies. The second interpretation considers that the lower bureaucracy in family businesses enables families to interfere in management reports to justify changes in economic and / or financial indices in the name of maintaining the image / reputation of the institution. This reaffirms, in part, the long-term vision, and greater interest in the image, and continuity of the family business. In addition to the immediate results, the research provides other contributions, such as the negative correlation between "state control" and "variation of the discourse between strategies", demonstrating that the greater the state control, the less the variation of the discourse between strategies. Other contributions show a negative correlation between family control and total speech in 15 years, evidencing that the higher the family control the less the amount of strategy speech over the years.

[pt] Com a constante evolução do mercado, o posicionamento estratégico nas organizações é uma preocupação recorrente de seus gestores; uma abordagem relevante é a utilização do modelo Delta proposto por Hax & Wilde. O projeto Delta redefine a avaliação do mercado em três novas dimensões competitivas e justifica as forças econômicas mais complexas, integrando a estratégia à execução nos negócios. Foi construído um estudo de caso de acordo com a metodologia de Yin (2003), que utiliza dados coletados através de pesquisas documentais e análises qualitativas de entrevistas com a alta e média gerência assim como com os principais fornecedores e clientes do grupo RCH. Após a interpretação e análise dos dados, os resultados obtidos mostram os principais atributos valorizados pelos gestores, fornecedores e clientes da empresa, característicos do modelo Delta. O estudo identifica a importância da criação de valor e sua influência no reposicionamento estratégico do grupo RCH. Como resposta a essa proposição, foi construída uma figura denominada -Túnel do Tempo - que relaciona a linha do tempo com o modelo Delta e demonstra o deslocamento da dimensão estratégica do melhor produto para a dimensão estratégica de solução para o cliente desde a sua fundação até a data de hoje. / [en] Due to the ongoing market evolution, the strategic positioning in most organizations is a recurrent concern among the managerial board; the use of the Delta Model proposed by Hax & Wilde is a relevant approach. The Delta Project redefines the market evaluation in three new competitive dimensions and it accounts for more complex economic forces, linking business strategy to business execution. A case study has been built according to the Yin Methodology (2003), which uses collected data from documentary research and qualitative analysis of interviews done with RCH senior and middle management as well as with its main suppliers and customers. After data interpretation and analysis, results show the main attributes characteristic of the Delta Model of significant value to the Company`s management, suppliers and customers. The study identifies the importance of value creation and its influence in the strategic repositioning of the group RCH. As an answer to this proposition, a figure named - Time Tunnel - has been built. It relates the time line to the Delta Model and it shows the consequent change from strategic dimension of best product to strategic dimension of total customer solution since its foundation until present date.

In this study an effort is made to bring more clear insights into the effect of management control systems on strategy formation. The content of management control systems does not have a final conclusion. Primary components of management control systems include managerial accounting and other controls. In the other hand, the process of strategy formulation mainly divided into two ways which are deliberate strategy and emergent strategy. The deliberate strategy is more applied to stable and predictable conditions while emergent strategy is a prompt response of enterprise to strategic uncertainties. Different perspectives of management control systems will separately help for two kinds of strategy formulation. This is an exploratory study which is contingent on size of organizations. Choosing steel industry as interviewers, the study divided them into two groups that are three large companies and three middle & small companies and proceeded elite interview separately. The conclusions are as follows: 1. High formalization of management control systems help for the need of information of deliberate strategy formulation. 2. The degree of participation and communication of interactive control systems in large companies are higher, while those of interactive control systems in small companies are lower. 3. No matter what the size of an organization is, the initial stages of strategic activities are shaped by management control systems. 4. No matter what the size of an organization is, boundary systems do not serve as a strategy filter. 5. The top management of interviewer companies tends to not realize that employees may make up the key performance indicator (KPI) due to the changes in the priority of KPI for responding to strategic uncertainties. 6. No matter what the size of an organization is, complete management control systems will help for higher performance in organization.

[pt] Esse estudo objetiva pesquisar, identificar e analisar como as estratégias competitivas afetam o desempenho das empresas na indústria de prestação de serviços de telecomunicações. Primeiramente, foi realizada uma revisão bibliográfica do arcabouço teórico que embasa a pesquisa para identificação das variáveis estratégicas, de desempenho e ambientais, além de modelos e tipologias. Para uma amostra de 30 empresas listadas na bolsa de valores de Nova York, foram coletados dados nos documentos contábeis publicados pelas empresas, complementados por survey no período de cinco anos compreendido entre 2004 e 2009. Tais dados foram analisados por meio de estatística multivariada, possibilitando a identificação e composição de grupos estratégicos (clusters). Em seguida, foi verificada a aderência dos clusters à tipologia estratégica escolhida e examinadas as diferenças de desempenho entre os diversos clusters, destacando-se o estudo das relações entre posicionamentos estratégicos e desempenhos. Os resultados da análise indicam aderência à tipologia exercitada, comprovando empiricamente os pressupostos iniciais da pesquisa. / [en] This study aims to investigate, identify and analyze how the competitive strategies affect companies’ performances in the telecommunications services providers industry. We first performed a revision of the theoretical framework that underpins the research to identify the strategic variables, environmental performances and models and typologies. For a sample set containing 30 companies listed on New York Stock Exchange, data were collected in accounting documents published by companies and supplemented by survey, considering five years between 2004 and 2009. These data were analyzed using multivariate statistics which allowed the identification and composition of the strategic groups (clusters). Next, we checked the adherence among the strategic typology and clusters chosen and examined the performance differences between the various clusters, emphasizing the study of the relationship between strategic positioning and performance. The test results suggested an alignment between the used typology and statistical results confirming the initial assumptions of the empirical research.

El propósito de esta investigación es evaluar la gestión estratégica de costos y su impacto en la toma de decisiones financieras en las empresas privadas del sector salud. Se evaluaran las dimensiones de la gestión estratégica de costos con el objetivo de garantizar una eficiente toma de decisiones financieras. Para lograr esto presentaran tres dimensiones de la gestión estratégica de costos que cumplirán el rol principal en la toma de decisiones financieras. Asimismo, se analizara una simulación de toma de decisiones basándose en la información financiera y actual de un negocio modelo, con el fin de explicar detalladamente los puntos a considerar en una posible decisión financiera. El trabajo consta de un marco teórico en el cual se define dos temas importantes: los aspectos de la gestión estratégica de costos, información financiera y la toma de decisiones. En segundo lugar, se encuentra el plan de investigación estableciendo el problema, hipótesis y objetivos de la investigación así como la metodología a utilizarse. Después, se realizó el desarrollo a través de entrevistas en profundidad, encuestas y aplicación de casos sustentando los constructos correspondientes. Por último, se encuentra el análisis de cada uno de los instrumentos realizados. Esta investigación termina con las conclusiones y recomendaciones generadas a partir del análisis realizado. / The purpose of this research is to evaluate strategic cost management and its impact on financial decision-making in private companies in the health sector. The dimensions of strategic cost management will be evaluated in order to guarantee an efficient financial decision making. To achieve this, they will present three dimensions of strategic cost management that will fulfill the main role in making financial decisions. Likewise, a simulation of decision making will be analyzed based on the financial and current information of a model business, in order to explain in detail the points to be considered in a possible financial decision. The work consists of a theoretical framework in which two important issues are defined: aspects of strategic cost management, financial information and decision making. Secondly, there is the research plan establishing the problem, hypothesis and objectives of the research as well as the methodology to be used. Then, the development was carried out through in-depth interviews, surveys and application of cases supporting the corresponding constructs. Finally, there is the analysis of each of the instruments performed. This investigation ends with the conclusions and recommendations generated from the analysis performed. / Tesis

The study is a retrospective and summarized the related subjected and jounals of corelations.The accumulated materials and subjects let us understanding the present trend of the bussiness,the strategy,tendency and point of profit that attracts.This study also let us have a view of how International Bussiness Machine(IBM) becomes a leading star in the field of electronic technology bussiness.This study including the analysis of organizatin,porduct,diferent of market,the strategy of market,the service and inventive value.In essentials,the 5 points of successful elements is(1)the high value of bussiness culture,(2)attrative salary and benefits,(3)efficient leadership,(4)invention,(5)decrease the fixed consumtions and costs.The author also want to present the difference between the past and present change in this area of competitions and maturation of the markets.Either the red ocean strategy of market percentage increase or the mainly inventive leading of blue ocean strategy,the leading man should have a view of complete understanding of the changing markets and opportunity at the changing moments.We all know even excellent company will lose to 2nd on time by other competitor.Ultimately,the one who invented the strategy of blue ocean that make up a strong profitable revenue is in commonplace that need our further study.The author of this article want to make dicussions on the competitive invention and new strategy that make the electronic technology a pace ahead the others and make it the out-standing business of the others.

The formal governance structure is more complex in trade unions than in many other organizations. Trade union researchers have drawn attention to the tensions between union administrative and representative systems and the fact that control in unions is bi-directional from leaders to members (through formal control systems), and from members to leaders (through democratic structures). This study has shown that the utilization of market orientation methods has the capacity to strengthen the administrative system without interfering with or being hindered by the representative system. The findings related to market orientation methods presented in this thesis are not of such a character that they can be deemed to be specific for trade unions. Therefore, as a general rule, market orientation methods need no trade union-specific adaptation to be utilized. The setting for this study is Sif, a major industrial white-collar trade union in Sweden. The change process of Sif described in the thesis suggests an increased degree of market orientation. The study has focused on two specific tools/techniques; The Sif Barometer - an annual membership satisfaction survey, and The Design Dialogue Methodology – an internally developed group interview method. These methods have contributed to an enhanced level of market orientation. Propositions for better contributions to strategic positioning and service innovation are presented in terms of design principles. An identified problem is that the potential for double-loop learning has been limited in the organization. Some propositions for enhancing double-loop learning are set out: Knowledge enhances learning: the utilization of market information requires knowledge among managers and employees about the instruments used to ensure accurate interpretations and utilization of the results acquired. Knowledge thus has a role in breaking down the barriers preventing accurate utilization of market information. Task alignment is a viable strategy for the creation of learning micro-climates:  Learning through the change of work behaviors is the core element of a task alignment strategy. Task alignment is a strategy targeting learning capabilities in the organization that is not only an approach for solving problems in the long term, but also an immediate response to tangible business problems. Action research may contribute to double-loop learning: The action research method has inherent change properties connected to its "learning by change" approach. Actors should consider the discrepancies between espoused theories and theories-in-use: Various political behaviors hampering double-loop learning have been traced. A broad level of participation and involvement of managers and employees during the development or adaptation of the market orientation instrument can enable open and trustful discussions for enhancing double-loop learning. / Diss. Stockholm : Handelshögskolan, 2005

A crescente entrada de empresas asiáticas e a diminuição das barreiras de entrada vêm aumentando de maneira significativa a concorrência na indústria calçadista global, o que está colocando o setor calçadista nacional em situação difícil e, portanto, todas as mudanças que ocorrem na indústria passam a ter importância estratégica caso afetem a competitividade das empresas, obrigando estas avaliarem seu posicionamento estratégico no mercado. Até o fim de 2004, o setor de exportação de calçados foi privilegiado por uma soma de fatores favoráveis, principalmente a taxa de câmbio. Em 2005, com a valorização do real frente ao dólar, o mercado se retraiu e as vendas externas sofreram uma queda de 23 milhões de pares em comparação com o ano anterior. Nos primeiros meses de 2006, o cenário desfavorável manteve-se e as empresas exportadoras continuaram registrando perdas. Os produtores chineses que atuam no setor estão elevando sua participação pelo mundo de forma avassaladora. Neste cenário que envolve a indústria calçadista nacional, surgem questões fundamentais para que o setor mantenha um desempenho positivo e com possibilidade de elevar sua participação no comércio mundial de calçados. Estas questões passam fundamentalmente por dois aspectos: o primeiro é a perda de competitividade da indústria nacional frente aos competidores asiáticos, o segundo são as alternativas que o setor possui para se manter competitivo no mercado externo e sustentar um desempenho crescente. Algumas hipóteses para estas questões passam pela alta vulnerabilidade do setor frente à variação cambial, influência da concorrência chinesa, legislação tributária e trabalhista extremamente onerosa e ultrapassada. Assim, identificar as possíveis alternativas estratégicas para sustentar a competitividade das empresas exportadoras de calçados, torna-se o objetivo principal desta dissertação. Outros aspectos substanciais serão desenvolvidos no decorrer do estudo, tais como: a descrição do panorama das exportações brasileiras de calçados a partir de 1990; análise do posicionamento estratégico das empresas; avaliação do impacto da variação cambial ao setor calçadista; identificação de opções estratégicas para as empresas exportadoras. Os custo inerentes de se produzir no Brasil atualmente não permitem mais que as empresas concorram com estratégia de baixo custo. Por isto, para que a indústria calçadista nacional seja mantida, é essencial, contudo, que as empresas brasileiras mirem nichos de mercados inexplorados que fiquem fora da concorrência voltada para o baixo custo, sendo necessário que se faça um forte investimento em tecnologia, design e recursos humanos, além de apelo de marketing para o desenvolvimento da marca própria. / The increasing entrance of Asian companies and the reduction of the entrance barriers comes increasing in significant way the competition in the global foowear industry, what it is placing the national footwear’s sector in difficult situation, therefore, all the changes that occur in the industry start to have strategical importance in case of affect the competitiveness of the companies, forcing evaluate its strategic positioning in the market. Until the 2004 end, the sector of exportation of footwear was privileged for an addition of favorable factors, mainly the exchange rate. In 2005, with the valuation of the real front to the dollar, the external market if retracted and business had suffered a fall from 23 million pairs in comparison with the previous year. In the first months of 2006, the favorable scene was remained and the exporting companies had continued registering losses. The Chinese producers that act in the sector are raising its participation for the world of overwhelming form. In this scene that involves the national footwear industry, basic questions so that the sector keeps a positive performance and with possibility appear to raise its participation in the world-wide commerce of footwear. These questions pass basically for two aspects: the first one is the loss of competitiveness of the national industry front to the Asian competitors, as they are the alternatives that the sector possesss to remain itself competitive in the external market and to support a performance increasing. Some hypotheses for these questions pass for the high vulnerability of the sector front to the exchage variation, influence of the Chinese competition, legislation tax and member of labor party extremely onerous and exceeded. Thus, to identify the possible strategical alternatives to support the competitiveness of the exporting companies of footwear, becomes the main objective of this dissertation. Other substantial aspects will be developed during of the study, such as: the description of the view of the Brazilian exportations of footwear from 1990; analysis of the strategical positioning of the companies; evaluation of the impact of the exchange variation to the footwear’s sector; identification of strategical options for the exporting companies. The cost inherent of if producing in Brazil currently do not allow more than the companies concur with strategy of low cost. For this, so that the national industry is kept, it is essential, however, that the Brazilian companies look niches of unexplored markets that are outside of the competition directed toward the low cost, being necessary that if makes a strong investment in technology, design and human resources, beyond appeal marketing the development of the proper mark.