Made available in DSpace on 2015-12-03T18:33:04Z (GMT). No. of bitstreams: 1 Roberto_Frota_Decourt.pdf: 922146 bytes, checksum: 6a877b3eb69ddbdebdc6dfc951e7943e (MD5) Previous issue date: 2004-12-13 / This research shows investment simulations done with graduate students, MBA students, financial executives and doctors, indicating that the process of making investment decisions is based on the Behavioral Economics theory which uses the fundamental aspects of the Prospect Theory developed by Kahneman and Tversky (1979). The following effects have been testified and identified using an investment simulator in the Internet. 1) endowment, that makes the participants not to sell the received assets, no matter better investment options are available; 2) disposition, that refers to the pattern that people avoid realizing paper losses and seek to realize paper gains; 3) avoiding regret, that makes the participant to invest in rejected assets in the past that had good valorization and 4) framing, that modifies the investment decision depending of problem prospect. The conclusions of this reaserch were: 1) the endowment was effective for financial executives and doctors; 2) the disposition affected only graduate students; 3) the avoiding regret influenced the decisions of MBA students and financial executives, and 4) the framing modified the decisions of doctors, graduate and MBA students. / Este trabalho apresenta simula????es de investimento realizadas com estudantes universit??rios, estudantes de MBA, executivos do segmento financeiro e m??dicos, demonstrando que a tomada de decis??es de investimentos sofre vieses comportamentais, identificados pelas teorias das Finan??as Comportamentais, iniciadas com a Teoria da Perspectiva desenvolvida por Kahneman e Tversky (1979). Foram testados e identificados atrav??s de um simulador de investimentos na Internet os efeitos: 1) doa????o, que faz com que os participantes n??o vendam ativos recebidos, mesmo que existam melhores op????es de investimento; 2) disposi????o, que provoca a venda de ativos vencedores muito cedo e posterga a venda de ativos perdedores; 3) medo do arrependimento, que faz o participante comprar ativos que deixou de comprar no passado e apresentou um bom desempenho e 4) abordagem, que dependendo da perspectiva dada ao problema, modifica a decis??o de investimento. As conclus??es do trabalho foram: 1) o efeito doa????o ocorreu para executivos financeiros e m??dicos; 2) o efeito disposi????o afetou somente os estudantes universit??rios; 3) o medo do arrependimento influenciou as decis??es dos estudantes de MBA e executivos e 4) a abordagem modificou a decis??o dos m??dicos e dos estudantes de MBA e universit??rios.

Made available in DSpace on 2015-12-03T18:33:04Z (GMT). No. of bitstreams: 1 Claudio_Colucci.pdf: 998498 bytes, checksum: 7c1b532e9e2f1a0a4018ada447eeb971 (MD5) Previous issue date: 2005-09-16 / Studies about organizational buying behavior received greater emphasis since the sixty years, with many works about models for buying and adopted criteria for suppliers selection and decisions, been useful for industrial marketing, and also to the development of purchase strategies. This work wishes to corroborate for better understanding about the subject, studying the suppliers selection for two ingredients, flavors and colors, used by food and beverages industries. The first step of work was a bibliographic review about buying organizations, flavors and colors. After that, the research was developed in two steps. The first seeked the construction of a questionnaire to be applied in the second, by interviewing with opened and non-structured questions specialized professionals in foods and beverages, for better understanding about specificity for flavors and colors. The second step, developed in food and beverages industries, researched the buying centers compositions for flavors and colors, the legal categories for the used products, the general (based on Kannan & tan, 2002) and specifics (based on interviewed professionals) criteria buying decision . Concludes for flavors and colors, that the buying centers are composed by the areas of p&d, quality, purchase, and minors influences from marketing. The most important factors in the suppliers selection are quality, reputation, specialization, be open and honest in the communications, and adopt good manufactory practices. The price is not the most important factor in the buying decision. The use of sensory research is important for both products, and possibly followed by market research. To the food and beverages industries, flavors could be classified as strategic, and colors as critic. The relationship with flavors and colors suppliers could be classified as associated. / O estudo sobre comportamentos em compras organizacionais recebeu maior ??nfase a partir do final dos anos sessenta, atrav??s da apresenta????o de uma s??rie de propostas sobre modelos de compras e crit??rios adotados na sele????o de fornecedores e decis??es, com utilidade na ??rea de marketing industrial, como tamb??m ao desenvolvimento de estrat??gias de compras. Este trabalho pretende corroborar com maiores compreens??es sobre o assunto, ao estudar a sele????o de fornecedores e decis??es de compras de dois ingredientes, aromas e corantes, utilizados em ind??strias de alimentos e de bebidas. Inicialmente o trabalho envolveu uma revis??o bibliogr??fica sobre compras organizacionais, aromas e corantes. Em seguida, foi desenvolvida uma pesquisa em duas etapas. A primeira visou a elabora????o de um instrumento de pesquisa a ser aplicado na segunda etapa, envolveu entrevistas atrav??s de quest??es abertas e n??o estruturadas ?? especialistas em alimentos e bebidas, pela qual se buscou compreens??es sobre especificidades de aromas e corantes. Na segunda etapa desenvolvida em ind??strias de alimentos e de bebidas, foram pesquisadas as composi????es dos centros de compras de aromas e corantes, as categorias legais utilizadas desses produtos, os crit??rios gerais (baseados no trabalho de Kannan e Tan, 2002) e espec??ficos (gerados atrav??s das entrevistas com especialistas em alimentos e bebidas) adotados nas sele????es de fornecedores e decis??es de compras. Conclui que para aromas e para corantes, os centros de compras s??o formados pelas ??reas de desenvolvimento de produtos, qualidade e compras, com influ??ncias de marketing. Os fatores mais importantes nas sele????es de fornecedores s??o a qualidade, a boa reputa????o, a especializa????o, as comunica????es, a rapidez e a ado????o de procedimentos de boas pr??ticas de fabrica????o. O pre??o n??o ?? o principal fator nas decis??es de compras. O uso de an??lise sensorial ?? importante nas escolhas desses produtos, com o poss??vel acompanhamento de pesquisas de mercados. Para as ind??strias de alimentos e de bebidas, os aromas podem ser classificados como produtos estrat??gicos e os corantes como cr??ticos. O relacionamento com os fornecedores de aromas ou de corantes pode ser classificado como associado.

Made available in DSpace on 2015-12-03T18:33:04Z (GMT). No. of bitstreams: 1 Miriam_Christi_Midori_Oishi.pdf: 470893 bytes, checksum: 172d2ccfe57873a4d28111e3e66751e2 (MD5) Previous issue date: 2005-06-29 / The chemical industry has great importance in the development of several economic activities and its different segments present great importance in the formation of industrial chains and complexes. The proposal of this work was to describe an exploratory study on technological management, investigating the processes of innovation and transfer of technology in a group of small and medium-sized enterprises of the paint and varnish segment located in the city and in the metropolitan region of S??o Paulo. Due to the lack of studies on the production and marketing of industrial inputs and to the challenge of researching and exploring studies within the technological context, many companies limit themselves only to their internal environment. The research was based on studies of multiple cases of a qualitative and descriptive character, backed by interviews with the officers responsible for the technical area of the companies (R&D - Research and Development) and by the application of questionnaires. The results obtained from the data collected in the research were presented according to the following structure: initially, the profile of the company is presented vis-??-vis its time of existence, number of employees, product lines or families and their share in the invoicing of the company, and the system of distribution and sale. In the second stage, the different relevant evolution periods since the starting of the company are presented. In the third stage, the study presents the evaluation that was made to identify the position of the product in relation to its competitors and the factors derived from information sources for the development of the product / for carrying out the evaluation. In the fourth stage, it presents the degree of relevance of the factors required to overcome current strategic dilemmas and the current-stage technological management. Finally, the study presents the conclusions of the research. / A proposta deste trabalho foi descrever um estudo explorat??rio sobre gest??o tecnol??gica, investigando o processo de inova????o e transfer??ncia de tecnologia em um grupo de pequenas e m??dias empresas, localizadas na cidade de S??o Paulo e regi??o metropolitana, no segmento de produ????o de tintas e verniz. A pesquisa foi fundamentada em estudos de casos m??ltiplos de car??ter qualitativo e descritivo baseado principalmente em entrevista junto aos respons??veis pela ??rea t??cnica das empresas (P&D - Pesquisa e Desenvolvimento) e aplica????o de question??rios. A partir dos dados coletados na pesquisa realizada, os resultados foram apresentados conforme a seguinte estrutura????o: inicialmente, apresenta-se o perfil da empresa com rela????o a tempo de exist??ncia, n??mero de empregados, linhas ou fam??lias de produtos e sua participa????o no faturamento bruto da empresa e, o sistema de distribui????o e vendas. Na segunda etapa, faz-se a apresenta????o dos est??gios evolutivos de destaque desde a exist??ncia da empresa. Na terceira etapa, aborda-se a avalia????o realizada para identificar o posicionamento do produto em rela????o ?? concorr??ncia, al??m dos fatores derivados de fontes de informa????es para o desenvolvimento do mesmo. Na quarta etapa, apresenta-se o grau de relev??ncia dos fatores para superar os dilemas estrat??gicos atuais e a gest??o tecnol??gica no est??gio atual. E, por ??ltimo, as considera????es finais pertinentes ?? pesquisa realizada.

Made available in DSpace on 2015-12-03T18:33:05Z (GMT). No. of bitstreams: 1 Silvia_Antonio_Sfeir.pdf: 596406 bytes, checksum: ba9f6d2de4dbeab8fffcccbf0e9b8a18 (MD5) Previous issue date: 2006-01-04 / This dissertation discusses perceptions and opinions of generic industry executives about the development of this market in Brazil through a qualitative survey with in depth interviews. Stakeholders?? competitive forces were also studied in generic industry environment. There is lack of academic information about generic drug industry worldwide. It was made ten interviews with executives in the generic industry in a period of three months study - from August through October 2005 - with the objective of analyzing their perceptions regarding the importance of distributor, pharmacy, physician, patient and government. The main criteria to select the interviewers were based on the strategic positions they have in the companies. Some of the conclusions of this study were that government develops an important role in divulging generic drugs to people. Pharmacy and distributor were indicated as barriers to grow this market due to the sales practices they develop in the stores. Physician plays an important role as a stakeholder in this industry in order to popularize the use of generic drug in Brazil. / Esta disserta????o discute as percep????es e opini??es dos executivos da ind??stria de gen??ricos sobre o desenvolvimento deste mercado no Brasil atrav??s de uma pesquisa qualitativa com entrevistas em profundidade. Foram analisadas as for??as competitivas dos stakeholders desta classe de medicamentos. Estas informa????es s??o ainda prec??rias na literatura acad??mica mundial. Foram realizadas entrevistas com dez executivos da Ind??stria Farmac??utica de gen??ricos, em um per??odo de estudo de tr??s meses - de agosto a outubro de 2005 - com o objetivo de verificar suas percep????es em rela????o a import??ncia do papel do distribuidor, farm??cia, m??dico, paciente e governo na performance desta ind??stria. O crit??rio principal de escolha dos entrevistados foi baseado nos cargos estrat??gicos ocupados por eles. Pode-se concluir que o governo desempenha um papel importante na divulga????o dos medicamentos gen??ricos ?? popula????o. A farm??cia e o distribuidor foram apontados como entraves no crescimento deste mercado, devido ??s pr??ticas utilizadas nos pontos-de-venda. O m??dico tamb??m foi apontado como um agente para popularizar o uso de medicamentos gen??ricos no Brasil.

Made available in DSpace on 2015-12-03T18:33:06Z (GMT). No. of bitstreams: 1 Carlos_Eduardo_Mariano.pdf: 710546 bytes, checksum: bfd5e394d9f24b4dfec66130ce7f5628 (MD5) Previous issue date: 2002-07-11 / Building strong brands provide owners a host of benefits, such as greater customer loyalty, less vulnerability to competitor activities or marketing crises, higher margins and better response to price increases or decreases, among other factors. Measuring the brand equity is an important element in the management process of this intangible asset. Perhaps the dominant theme in this dissertation is the difficulty in arriving at a single measure that captures the importance and the complexity of brand equity concept. There is always the risk of losing important aspects of the brand equity dimensions. A theoretical study and an analysis of the existing brand valuation methods have been undertaken. From these elements, a model trying to incorporate all dimensions of brand equity is proposed. A pilot test is presented to gauge the workability of the model. / Construir marcas fortes proporciona, para seus detentores, uma s??rie de benef??cios como uma maior lealdade de seus consumidores, menor vulnerabilidade ?? a????o dos concorrentes ou por ocasi??o de crises de mercado, maiores margens e maior resposta aos aumentos ou decr??scimos de pre??o, entre outros fatores. Mensurar o valor da marca torna-se um importante elemento de gest??o deste ativo intang??vel. Talvez o tema dominante nesta disserta????o tenha sido a dificuldade de se conseguir uma ??nica medida que capture a import??ncia e a complexidade do conceito de brand equity. H?? sempre o risco de se perder importantes aspectos do patrim??nio da marca. Para tanto, foi realizado um estudo te??rico e uma an??lise dos modelos de avalia????o do valor da marca existentes. A partir desses elementos ?? proposto um modelo que tenta incorporar todas as dimens??es do brand equity. Um teste piloto de funcionalidade do modelo, tamb??m ?? apresentado.

Made available in DSpace on 2015-12-03T18:33:07Z (GMT). No. of bitstreams: 1 Cracios_Clinton_Consul.pdf: 990159 bytes, checksum: 3637b9f92e091aefa26e638334e73d92 (MD5) Previous issue date: 2014-03-26 / The stock market in Brazil had a great evolution in the participation of small investors from the currency stabilization and the ease of access to information of public companies using home brokers and the internet . The ease of access and interest by retail investors brought a need for better preparation and understanding of the mechanisms involved in these investments . The preparation of this public suggests the need for a greater amount of technical information in order to assist them in making decisions . These new investors without a proper preparation and a high level of good technical information possibly present weakness in facing financial crises like the 2008 . Moreover , the Bovespa index is comprised largely of commodity companies , there is seen a strong influence of performance concentrated in a few very large companies that are Petrobras , Vale and some banks . For the best view of the market , BM & FBovespa own set of comparative indicators such as: Bovespa Index , the IBrX50 the large Mid Cap , Small Cap , sector indices among others . In general , the indexes are formed having as a criterion only its liquidity and turnover , balance sheet does not include criteria or shareholder return . This methodology led Dow to rethink their criteria for inclusion of companies in such indices . She has revised its classification criteria , including for example, the value of the shares that will be in effect in 2014 , yet no performance criterion in firms' balance sheets was considered . This work , in turn , evaluates asset portfolios formed by companies participating Indexes IBrX50 , large Mid Cap and Small Cap and have higher ROE - Return on Equity . Thus , it can be seen what would be the performance of these portfolios , whereas a given investor had applied its resources to such criteria between September 2008 and September 2013 , ie , exactly five years after the onset of the global financial crisis . The results suggest that the portfolio of companies participating in the Small Cap Index , and higher ROE showed better performance measured by the Treynor Index in relation to a portfolio that had a return in accordance with the Bovespa index . This result has its relevance to the extent that the investor could benefit you had to use a strategy of investing in smaller companies , but the ROE as a selection criterion / O mercado de a????es no Brasil teve uma grande evolu????o na participa????o de pequenos investidores a partir da estabiliza????o da moeda e da facilidade de acesso as informa????es das companhias de capital aberto com o uso de home brokers e da internet. A facilidade do acesso e o interesse pelos pequenos investidores trouxeram uma necessidade de maior preparo e compreens??o dos mecanismos que envolvem esses investimentos. A prepara????o desse p??blico sugere a necessidade de uma quantidade maior de informa????es t??cnicas de modo a auxili??-los na tomada de decis??es. Estes novos investidores sem um devido preparo e um alto n??vel de boas informa????es t??cnicas, possivelmente apresentar??o fragilidade no enfrentamento de crises financeiras como a de 2008. Al??m disso, o ??ndice Bovespa ?? formado em grande parte por empresas de commodities, haja visto a sua forte influ??ncia de desempenho concentrada em poucas empresas muito grandes que s??o a Petrobr??s, a Vale e alguns Bancos. Para a melhor visualiza????o do mercado, a pr??pria BM&FBovespa criou diversos ??ndices comparativos, como: IBOVESPA, o IBrX50, o Mid large Cap, o Small Cap, os ??ndices setoriais entre outros. Em geral, os ??ndices s??o formados tendo como crit??rio apenas a sua liquidez e o volume de neg??cios, n??o contemplam crit??rios de balan??o ou de retorno para o acionista. Tal metodologia levou a Bovespa a repensar seus crit??rios de inclus??o das empresas em tais ??ndices. Ela reviu seus crit??rios de classifica????o, incluindo por exemplo, o valor das a????es que estar??o vigentes em 2014, contudo nenhum crit??rio de desempenho no balan??o das empresas foi considerado. Esta disserta????o, por sua vez, avalia carteiras de ativos formadas por empresas participantes dos ??ndices IBrX-50, Mid large Cap, e Small Cap e que possuem maior ROE- Return on Equity. Desse modo, pode-se constatar qual seria o desempenho dessas carteiras, considerando que um determinado investidor tivesse aplicado seus recursos com tal crit??rio entre Setembro de 2008 e Setembro de 2013, ou seja, exatamente cinco anos ap??s o in??cio da crise financeira mundial. Os resultados encontrados sugerem que a carteira formada por empresas participantes do ??ndice Small Cap, e de maior ROE apresentaram melhor desempenho medido pelo ??ndice de Treynor em rela????o a uma carteira que tivesse uma rentabilidade de acordo com o ??ndice Bovespa. Este resultado tem a sua relev??ncia na medida em que o investidor poderia te tido benef??cio ao usar uma estrat??gia de investir em empresas de tamanho menor, por??m pelo ROE como crit??rio de sele????o

Made available in DSpace on 2015-12-03T18:33:10Z (GMT). No. of bitstreams: 1 Daniel_Scolese.pdf: 741904 bytes, checksum: 72e559eedf1f1c365555a4d3ec62ee60 (MD5) Previous issue date: 2014-06-25 / The investments through Real Estate Funds provided access to the little investors to put money in the Real Estate segment. The hike of investors in this type of investment is increasingly perceived, what encourages the market to increase the supply of new products to attend this demand. In this sense, it presents results regarding the risks and factors that may influence the profitability of these investments, taking into account the limited information available to retail investors. This paper explores the return of Real Estate Funds, seeking to measure the sensitivity of its return comparing to indexes of financial market indexes of fixed income, equities and Real Estate. The methodology adopted in this study was the regression, arranged through panel data, being the returns of the funds the variable to be explained. As explanatory variables it was tested indexes of the financial market on fixed income, equities and Real Estate. The study concluded that the investment in Real Estate Funds had its return linked to the housing/Real Estate, the fixed income and equities markets / Os Fundos Imobili??rios possibilitam o acesso de pequenos poupadores ao investimento no segmento imobili??rio. Cada vez mais se percebe o aumento de investidores nesse tipo de aplica????o, o que incentiva o mercado a aumentar a oferta de novos produtos para atender essa demanda. Nesse sentido, s??o apresentados os resultados em rela????o aos riscos e fatores que podem influenciar a rentabilidade desses investimentos, levando em considera????o a pouca informa????o dispon??vel aos pequenos investidores. Este trabalho explora o retorno dos fundos de investimentos imobili??rios, buscando medir a sensibilidade de seu retorno frente a ??ndices do mercado financeiro do segmento de renda fixa, de renda vari??vel e do segmento imobili??rio. A metodologia adotada neste estudo foi a da regress??o m??ltipla, sendo o retorno dos fundos selecionados a vari??vel a ser explicada. Como vari??veis explicativas foram testados os ??ndices do mercado financeiro dos segmentos de renda fixa, renda vari??vel e do segmento imobili??rio. O estudo concluiu que o investimento em Fundo Imobili??rio n??o tem seu retorno associado somente ao mercado imobili??rio, mas, traz consigo, componentes da varia????o do segmento de renda fixa e da renda vari??vel

Made available in DSpace on 2015-12-03T18:33:10Z (GMT). No. of bitstreams: 1 Leandro_Araujo.pdf: 2644348 bytes, checksum: deb630f7c75e53425ea8d96bb840a31f (MD5) Previous issue date: 2014-09-01 / The scarcity and high cost of long term financing, especially in developing countries, are limiting factors of a greater investment and economic growth. In Brazil, the majority of long-term loans are granted by BNDES. The main objective of this study is to empirically investigate the possible influence of BNDES loans on firm performance. Through analytical data for the period 2008-2012, provided by the BNDES and a large Financial Institution, I estimate models using two methods: pooled ordinary least squares and fixed effects. Firm performance was measured using financial ratios that capture productivity, efficiency and profitability. The results indicated that the funding did not improve the performance of recipient firms in the year following the loan / The scarcity and high cost of long term financing, especially in developing countries, are limiting factors of a greater investment and economic growth. In Brazil, the majority of long-term loans are granted by BNDES. The main objective of this study is to empirically investigate the possible influence of BNDES loans on firm performance. Through analytical data for the period 2008-2012, provided by the BNDES and a large Financial Institution, I estimate models using two methods: pooled ordinary least squares and fixed effects. Firm performance was measured using financial ratios that capture productivity, efficiency and profitability. The results indicated that the funding did not improve the performance of recipient firms in the year following the loan

Made available in DSpace on 2015-12-03T18:33:10Z (GMT). No. of bitstreams: 1 Marcelo_Marques_de_Oliveira.pdf: 5592128 bytes, checksum: 03efc3e1605819a471db8df85415652b (MD5) Previous issue date: 2014-10-20 / The Apex-Brasil (APEX) is a legal entity allied to the federal government created to foment the exportations of Brazilian companies. To that end, it uses resources such as fairs, business round meetings, institutional mission to potentially importer countries and social promotion among others. Due to the amplitude of the national territory, Apex shares this mission with representative entities of Brazilian economy s different sectors, in which helps the affiliated companies to increase the exporter market thought projects that are intended to a specific target audience. The entities associated to APEX must follow a set of rules so the companies represented by them have access to public funds coming from the National Institute of Social Service known as the Instituto Nacional do Seguro Social - (INSS). With the intent to verify which planning practice and budget control are used and its effectiveness on these entities, this study analyzed, through a census survey sanded to all the units connected to APEX, which were the methodology applied to the planning practice and the assembled projects control. The survey was filled by 38 project managers (53,52%). Through the answers, it was identified the effective planning practices and budget control that need improvement. The following were positively identified: qualified professional, good financial management and cash flow reports that help the managers on the decisive project structure. Among the items that need improvement, it was pointed out the lack of professional capacitation for about 5% of the individuals involved in the project, the F??nix-Apex system insufficiency and the failure on the communication, action plan and budget control to all involved in the project. It was presented, to improve such failures, courses, training and constant capacitation to team members, periodic meetings with project managers and collaborators, restructuration of manual and the F??nix system, and a accountability process follow up. / A Apex-Brasil (APEX) ?? uma pessoa jur??dica ligada ao governo federal, criada para fomentar as exporta????es das empresas brasileiras. Para isso, utiliza-se de feiras, rodadas de neg??cios, miss??es a pa??ses potencialmente importadores e promo????es sociais, entre outros. Em fun????o da amplitude do territ??rio nacional, a APEX compartilha esta miss??o com entidades representativas de v??rios setores da economia brasileira, as quais auxiliam as empresas a elas afiliadas a aumentar o mercado exportador, por meio de projetos destinados a um p??blico-alvo espec??fico. As entidades conveniadas ?? APEX devem seguir um conjunto de regras, para que as empresas por elas representadas tenham acesso aos recursos p??blicos, oriundos das contribui????es ao Instituto Nacional do Seguro Social (INSS). Com o objetivo de descrever, conhecer e verificar quais pr??ticas de planejamento e controle s??o utilizadas e a efic??cia das mesmas nas entidades, esta pesquisa analisou atrav??s de uma pesquisa censit??ria enviada a todas as entidades ligadas a APEX, quais as metodologias aplicadas ao planejamento e controle dos projetos conveniados. Os question??rios foram respondidos por 38 gestores de projetos (53,52%). Atrav??s deles, foram conhecidas as pr??ticas eficazes de planejamento e controle e as que necessitam de melhorias. Positivamente identificou-se atrav??s dos resultados: profissionais capacitados, bem como uma gest??o financeira e relat??rios de fluxo de caixa que auxiliam os gestores na estrutura decis??ria do projeto. Dentre os itens que necessitam de melhorias pode-se apontar a falta de treinamento para cerca de 5% dos indiv??duos envolvidos nos projetos, a insufici??ncia do sistema F??nix-APEX e a falha na comunica????o do plano de a????o e do controle or??ament??rio a todos os envolvidos no projeto. Como propostas para melhorar as pr??ticas falhas recomendam-se cursos, treinamentos e capacita????es constantes para os membros da equipe, reuni??es peri??dicas entre os gestores de projeto e os colaboradores dos projetos, a reestrutura????o dos manuais e do sistema F??nix, bem como um novo processo de acompanhamento da presta????o de contas.

Made available in DSpace on 2015-12-03T18:33:11Z (GMT). No. of bitstreams: 1 Walter_Antonio_Moraes_Voss_pt1.pdf: 5075650 bytes, checksum: 36e13ce2a81ac66da4d15cbe934a3358 (MD5) Previous issue date: 2014-10-07 / Researchers on the topic business budget believe that criticisms of this managerial accountancy tool are derived from the situational context which companies are subject to and the way they use this tool. This dependence can lead to budget settings, in which critical perception may differ from one to another. The aim of this research is to develop a theoretical model of a survey, which shall indicate whether the managers of organizations realize the relationship between contingency factors and the criticism of the budget as considerable. Moreover, whether the types of budgets used may moderate these relationships, this is, make them more or less considerable. The modeling process was based on the conceptual approach of Bunge (1974), along with the application of the structural equation Partial Least Square Structural Equation Modeling (SEM-PLS) model. / Estudiosos sobre o tema or??amento empresarial acreditam que as cr??ticas feitas a esse artefato de contabilidade gerencial sejam oriundas do contexto situacional ao qual as empresas est??o sujeitas, al??m da forma como utilizam o or??amento. Essa depend??ncia pode levar a configura????es de or??amento, cuja percep????o cr??tica pode diferir uma da outra. O objetivo deste trabalho ?? desenvolver um modelo te??rico de uma survey, para constatar se os gestores das organiza????es percebem as rela????es entre os fatores contingenciais e as cr??ticas ao or??amento como consider??veis. Ademais, se os tipos de or??amentos utilizados podem moderar essas rela????es, isto ??, torn??-las mais ou menos consider??veis. O processo de modelagem ocorreu a partir da abordagem conceitual de Bunge (1974), juntamente com a aplica????o do modelo de equa????es estruturais Partial Least Square Structural Equation Modeling (PLS-SEM).