Detta är en fallstudie med Axcent of Scandinavia som studieobjekt. Studien behandlar varumärket och imagen hos företagets klockförsäljning. Syftet med den här studien är att studera och analysera Axcent of Scandinavias tänkta image i jämförelse med konsumenternas upplevda image dels i Sverige och dels internationellt. Författarna har använt tillfällighetsurval som underlag för enkätundersökningarna. En intervju med Chief Operating Officer på Axcent of Scandinavia, Liisa Männistö, har genomförts. Detta för att beskriva den tänkta imagen. Resultaten från enkätundersökningarna och χ2 -testen visade harmoni beträffande den tänkta imagen och den upplevda imagen i Sverige. Internationellt visade χ2- testet dissonans mellan den tänkta imagen och den upplevda imagen. Fishers exakta test stödjer de resultaten. Slutsatser: Axcent of Scandinavias kommunikation till den internationella marknaden har utsatts för brus, vilket har stört den tänkta imagen. / This is a case study, with Axcent of Scandinavia as the object of study. The study concerns the marketing policy, branding and image of the company’s sales of wrist watches. The main purpose of the study is to compare the company’s desired image with the image experienced by the consumers in Sweden as well as internationally. The authors applied a random selection for the sample used in the survey. An interview was carried out with Chief Operating Officer of Axcent of Scandinavia, Liisa Männistö, to add to the information collected and to describe the company’s desired image. The results from the survey and the χ2 -test showed that there was congruence between the desired image and experienced image in Sweden, but dissonance between them internationally. Fishers exact test supports these results. Conclusions: Axcent of Scandinavia’s communication in the international market has been victim of noise, which has disturbed the desired image.

Bakgrund: Kunderna inom armaturbranschen är idag mer involverade och konkurrensen för företagen är mer intensiv. Till följd av nya samarbetsformer har dessutom de enskilda leverantörerna förlorat möjligheten till direkt kontakt med slutkunden eftersom återförsäljare anlitas istället. Jobbet att kommunicera är därför mer krävande och svårhanterligt samtidigt som förutsättningen för leverantörens långsiktiga överlevnad är att de kan nå fram med sitt budskap. Problemformulering: Vilka värdeskapande samarbetsformer är viktiga för långsiktig överlevnad för armaturleverantörer? Syfte: Att mäta huruvida olika tillvägagångssätt av samarbetsformer och marknadsföringsstrategier påverkar armaturleverantörernas långsiktiga överlevnad. Metod: Undersökningen genomförs deduktivt där empirisk data samlas in med hjälp av metodtriangulering där både kvalitativa och kvantitativa metoder används. Teoretisk referensram: Utifrån teoriområden har författarna tagit fram faktorerna kommunikation, samverkan och mervärde och valt att studera variablerna enkel- och dubbelriktad kommunikation, värdekedja och värdestjärna samt hög- och låginvolverade kunder. Slutsatser: För att kunna skapa mervärde och långsiktig överlevnad krävs att leverantörerna och slutkunderna möts på samma plan. Idag finns det ingen värdeskapande relation mellan leverantör och återförsäljare och därför kan inte mervärden uppfattas av slutkund. / Background: The customers in the armature business is today more involved and the competition between companies is more intense. As a consequence of new cooperating forms suppliers has lost the direct contact with the customers, therefore it is more difficult for suppliers to communicate.   Problem formulation: Which value-making cooperation form is important for long-term survival in the armature business? Purpose: The purpose of the thesis is to examine whether different procedures of cooperating and marketing strategies effect armature suppliers long-term survival in the armature business. Method: The thesis is implemented with a deductive method where as empirical data have assembled with a triangulating approach. Theoretical frame of reference: On the basis of the theories the authors have chosen the factors communication, cooperation and added value. Studies have been made from the variables one way- and either way communication, value chain and value star and high- and low-involved customers. Conclusions: To be able to create added value and long-term survival, suppliers and customers have to be on the same level. Today, there is no value-making between suppliers and resellers, therefore the customers can't take in any added value.

Background: It has been shown that companies that lived under protected conditions for a long time have had difficulties to adapt to major changes. With that in mind an even more extensive low-cost competition in the Swedish grocery market will make a threat for the traditional grocery stores' long-term survival. The question then becomes, which strategies will be successful and lead to higher customer loyalty. Problem: Are the traditional grocery stores using strategies that can compete in addition to pricing and will those strategies lead to long-term survival? Objective: Is to analyse and evaluate two traditional grocery stores' strategies and to examine whether these are consistent with customer demand. Approach: First we have created a more fundamental understanding of the situation in the Swedish grocery market. Then we have implemented two interviews in each grocery store. The first one is done with the store manager and the second one is done whit one of the staff members. Finally, we have also performed a survey directed to the stores' customers. Basic perspective: The study is based on a Relationship perspective and a Transactional perspective. Theories: “Theory of Value Star and Value Chain”, “Service Profit Chain”, “Value Theory”, “Value creation processes”,” Brand Theory” and “Involvement Theory”. Empiricism: Is based on the information gathered by interviews done in the two grocery stores and customers' responses to the survey. Analysis: Is based on the empirical data. Results: The study shows that both stores have customers that are relatively highinvolved and that both of these stores work with high involvement values. Conclusion: Both stores have strategies that extend beyond pricing. However, there are major shortcomings in terms of involving the customers in the process of creating value, which also affects customer loyalty. The stores' different structure of ownership also affects how they are organized and make decisions. Currently, Coop has a bigger problem than ICA because of low customer loyalty and limited adaptability.

Ett aktuellt exempel på en bransch i stort behov av förändring är fackförbunden, som kan liknas vid tjänsteföretag där service och utveckling blir allt viktigare för att attrahera medlemmar och skapa konkurrensfördelar. Att vara medlem i ett fackförbund har under en lång period varit en självklarhet för många förvärvsarbetare i Sverige. Men under senare tid har förutsättningarna för den fackliga verksamheten förändrats. Delvis beror det på att genomförd höjning av a-kassan, stor generationsväxling på arbetsmarknaden, nya branscher och anställningsformer förändrar intresset för anställda att ansluta sig till fackliga organisationer. Detta samtidigt som allt fler ifrågasätter nyttan av medlemskapet. För att kunna behålla styrkan som förhandlingspart och opinionsbildare behöver fackförbunden attrahera nya medlemmar. Detta är en fallstudie av fackförbundet Unionens pågående förändringsarbete med syfte att identifiera interna förutsättningar för nyskapande av mervärdet. Studien har en deduktiv ansats. Empirin har insamlats genom kvalitativa intervjuer på Unionen. Teoridelen belyser olika faktorer som är viktiga för att kunna genomföra en framgångsrik förändringsprocess såsom involvering, inlärning och nyskapande, totalkommunikation och affärsidé. Resultatet visar på vikten av hög involvering av såväl medlemmar som anställda då detta ger underlag till nya kunskaper och skapar engagemang. Slutsatsen av studien är att involvering av medlemmar och anställda är grunden för att Unionen ska kunna möta förändringar i omvärlden. Genom involvering och intern marknadsföring skapas engagemang, motivation och förståelse hos de anställda, vilket ger möjlighet till nyskapande av tjänsteerbjudandet. Uppfattningen om affärsidén måste överensstämma hos både medlemmar och anställda. Om dessa kriterier uppfylls finns goda chanser till ökat mervärde för alla parter. / A current example of a sector in basically need of change are the trade unions, which can be compared to service companies where service and development becomes more important in order to attract members and to create competitive advantages. Membership in a trade union has too many acquisition workers in Sweden during a long period been a matter of course. In latter time the conditions for the trade union activity has been changed. It partial depends on implemented increase of the unemployment fund, great alternation of generation on the labor market, new sectors and forms of employment that change the interest for employees to connect to trade unions. At the same time more people questions the aim of the membership. In order to retain the strength as party to negotiations and opinion builder the trade unions needs to attract new members. This is a case study of the trade union Unionen's ongoing change work with aim to identify internal conditions for innovation of the added value. The essay is based on a deductive research approach. The empiric has been collected through qualitative interviews at Unionen. The theory part elucidates various factors that are important in order to implement a successful process of change such as involvement, learning and innovation, total communication and business concept. The result shows on the need of high involvement of members and employees because this gives base to new knowledge and creates commitments to the mission. The conclusion of the study is that involvement of members and employees is the basis for Unionen to meet changes in the surrounding world. Involvement and internal marketing creates commitments, motivation and understanding to the employees, that gives possibility to innovation of the offer. The view of the business idea must correspond with the opinion of both members and employees. If these criteria are met there are good opportunities to achieve increased added value for all parties.

Syfte: Syftet med denna studie är att undersöka vilka värden som på längre sikt har avgörande betydelse för att engagera en kund med avseende på lojalitetsprogram. Metod: I studien användes en kvantitativ metod där en enkät med stängda svarsalternativ skickades ut till ca 30 000 respondenter. Till enkäten användes ordinal- och nominalskala för att möjliggöra Spearman’s rho korrelationsanalys med hjälp av statistiska mjukvaran IBM SPSS. Analyserna användes sedan för acceptera eller förkasta de hypoteser som deducerats från teorin. Resultat: Resultatet visade att trots en pågående negativ trend för lojalitetsprogram så skapar de engagemang och är betydande för kunden. Det värde som visade sig ha signifikant betydelse för engagemanget var kundens mervärde. Kundens mervärde leder till upprepade köp och har en direkt påverkan på kundens lojalitet och kundens uppfattning av programmet som påverkar engagemanget. Resultatet av studien kan därför ses som en pågående interaktionsprocess där företagets aktiviteter påverkar kundens engagemang både i och utanför lojalitetsprogrammet. Ett ökat mervärde i interaktionsprocessen till följd av företagets aktiviteter och kundens värdering av varumärket, ökar kundens engagemang, vilket möjliggör att lojalitet kan skapas genom program på längre sikt. Förslag till fortsatta studier: Syftet med studien är att öka förståelsen för de värden som engagerar kunden med avseende på lojalitetsprogram. Författarnas ambition är att vidare forskning ska ta avstamp i studiens resultat och den modell som utvecklats. Förhoppningen är att studien ska ligga till grund för empirisk tillämpning inom servicenäringen samt utgöra underlag vid strategiska beslut och marknadsundersökningar.

p. 1 - 182 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-02-18T20:19:29Z No. of bitstreams: 1 88888888.pdf: 1893132 bytes, checksum: 1f59302ec0c18cf4575eef06d03a0135 (MD5) / Approved for entry into archive by Fatima Cleômenis Botelho Maria (botelho@ufba.br) on 2013-02-21T13:41:40Z (GMT) No. of bitstreams: 1 88888888.pdf: 1893132 bytes, checksum: 1f59302ec0c18cf4575eef06d03a0135 (MD5) / Made available in DSpace on 2013-02-21T13:41:40Z (GMT). No. of bitstreams: 1 88888888.pdf: 1893132 bytes, checksum: 1f59302ec0c18cf4575eef06d03a0135 (MD5) Previous issue date: 2007 / Motivado pelo aparente paradoxo entre o discurso da Responsabilidade Social Corporativa (RSC), simultaneamente ao quadro geral brasileiro – marcado pelo aumento de desemprego, redução de salários reais, avanço do setor informal, crescimento de acidentes de trabalho, sonegação de tributos e envolvimento de algumas empresas em denúncias de corrupção – buscou-se, como objetivo principal, investigar as contribuições advindas das maiores corporações que atuam no Brasil, em termos de geração e distribuição de riqueza, geração de empregos e investimentos em saúde, educação e preservação ambiental. Como objetivo secundário, discutiu-se a RSC no contexto mais amplo da divisão de trabalho entre a iniciativa privada, o Estado e as organizações da sociedade civil. Foram mostradas as diferentes expectativas das pessoas sobre a RSC e descritas, sucintamente, as principais instituições e iniciativas que objetivam a promoção da ética e da RSC. A despeito das centenas de trabalhos acadêmicos e empíricos que foram publicados sobre o tema, nas últimas décadas, uma das principais conclusões é que faltam teorias explicativas e normativas sobre como as empresas podem maximizar suas contribuições para o bem-estar social. Uma questão que permanece sem resposta é se as corporações devem priorizar o desempenho econômico ou o social, persistindo a antinomia entre a visão clássica de maximização do valor do acionista e a teoria do stakeholder, que dá suporte ao movimento da RSC, havendo críticas severas para ambos os lados. Na parte empírica deste trabalho, concluiu-se que as grandes empresas vêm gerando mais riqueza e empregos, pagando mais impostos e melhorando a produtividade, independentemente de terem ou não compromisso formal com a RSC. As contribuições para a saúde e educação também têm sido positivas, mas os salários seguiram a tendência decrescente do mercado de trabalho brasileiro nos últimos anos. A maioria das empresas brasileiras já realiza algum tipo de ação social, contudo predomina o espírito de caridade, um dos traços culturais da sociedade brasileira. Por outro lado, são citados estudos que demonstram haver um grande desperdício de recursos públicos no Brasil. Para que as ações sociais e ambientais sejam mais eficazes, as empresas precisam contribuir para melhorar a qualidade da gestão pública no país porque, evidentemente, não se pode esperar que a RSC possa remediar a má governança pública. / Salvador

Made available in DSpace on 2010-04-20T20:47:53Z (GMT). No. of bitstreams: 0 Previous issue date: 2005-03-21T00:00:00Z / The objective of this work is to build a model of performance management for value creation through short long run actions in the company, in an environment with uncertainties. Such model is based on three theories: shareholder value creation, theory of constraints and real options. Depending on the decision-making horizon the role of the theories above is divided in the management model: short and long run. For the management of the short run, the model links and adjusts the concept of shareholder value creation, with the concept of economic profit, to the theory of constraints. As the constraints limit the value creation, all decisions made to create value would have to be linked to the restrictions of the constraints. On the other hand, the theory of the constraints does not approach the problem of the minimum return expected by the shareholders, which it is taken into consideration by the value-based management models. When putting together and adapting the two concepts, we will have the biggest possible value for the company in short run. The model deals with the long run recognizing and treating the uncertainties in the market and implementing the short run management model discussed previously. To the valuation of the flexibilities created and demanded for the theory of constraints we apply the real options theory not only to value the flexibilities but also to anticipate strategically decisions in the long run. The valuation of flexibilities in such a way allows to decide if the investment must or not be carried as well as to determine the maximum value to be paid in a negotiation for acquisition of flexibility. The use of models of real options valuation - as the binomial tree - allows the considered model to evaluate and to visualize the possible attitudes and decisions to be taken in the future as the uncertainties are resolved. Finally, we have a management model to be used in an environment with market uncertainties, which is focused to shareholder value creation - considering that the company has its performance limited by the constraints of the system - and evaluates present and potential flexibilities, as well as the value of the company in short and long run. By the aggregation and revision of the theory of constraints, real options and shareholder value creation, the model provides the steps to maximize the value of the company in the short and long run. / O objetivo deste trabalho é propor um modelo de gestão de desempenho voltado para a criação de valor para atitudes de curto e longo prazo na empresa, em um ambiente com incertezas. Tal modelo está embasado por três teorias: criação de valor para o acionista, teoria das restrições e opções reais. Quanto ao horizonte de decisões, o emprego das teorias acima é dividido da seguinte forma no modelo de gestão: curto e longo prazo. Para a gestão de curto prazo, o modelo proposto associa e ajusta o conceito de criação de valor para o acionista, por meio da idéia de lucro econômico, à teoria das restrições. Como são as restrições que limitam a criação de valor, todas as decisões para gerar valor deveriam estar associadas às restrições do sistema. Por outro lado, a teoria das restrições não aborda a questão da remuneração mínima esperada pelos proprietários, o que é feito pelos modelos de gestão baseada em valor. Ao juntarmos e adaptarmos os dois conceitos teremos o maior valor possível para a empresa em curto prazo. O modelo lida com o longo prazo primeiramente pelo reconhecimento e tratamento das incertezas presentes no mercado e depois pela aplicação da gestão de curto prazo resumida anteriormente. Devido às flexibilidades exigidas pela teoria das restrições utilizamos a teoria de opções reais para avaliar tanto a empresa quanto as flexibilidades presentes e potenciais para antecipar decisões estratégicas de médio e longo prazo. A avaliação das flexibilidades permite tanto decidir se o investimento deve ou não ser realizado como determinar um valor máximo a ser pago em uma negociação para aquisição da flexibilidade. O uso de modelos de avaliação de opções reais – como o de árvore binomial – permite ao modelo de gestão proposto avaliar e visualizar as possíveis atitudes e decisões a serem tomadas no futuro assim que as incertezas forem resolvidas. Dessa forma, temos um modelo de gestão a ser aplicado em um ambiente com incertezas de mercado, que é voltado à criação de valor para o acionista – considerando que a empresa tem o desempenho limitado pela restrição do sistema – e avalia as flexibilidades presentes e potenciais, bem como o valor da empresa em médio e longo prazo. Por meio da agregação e adaptação das teorias das restrições, opções reais e criação de valor, o modelo proposto fornece os passos para maximizar o valor em curto e longo prazo no ambiente empresarial.

Tidigare forskning har identifierat vilka kärnvärden och mervärden klientföretagen kan uppfatta av revisorn. Forskningen har visat att värdet som klientföretagen uppfattar av revisorn varierar beroende på olika faktorer. Däremot har det oss veterligen inte lagts något fokus på att undersöka huruvida klientföretags uppfattade värde av revisorn påverkas av klientföretagets branschtillhörighet. Syftet med uppsatsen är att förklara huruvida klientföretags uppfattade värde av revisorn påverkas av klientföretagets branschtillhörighet. Studiens tänkta bidrag är att kunna förklara ytterligare varför klientsföretags uppfattade värde av revisorn skiljer sig åt mellan olika klientföretag. För att svara på syftet har teori om koncepten kärnvärdet (försäkran, förbättring och försäkring) och mervärdet (relationen och råd) av revisorn använts. Det har konstruerats hypoteser samt en modell utifrån argumentation kring kapitalintensiva och kunskapsintensiva branscher. För att testa hypoteserna och modellen användes en webbaserad enkätundersökning riktad mot klientföretag från en kapitalintensiv och kunskapsintensiv bransch. Resultatet av studien visar att klientföretagens branschtillhörighet är en förklarande faktor för koncepten kärnvärde och mervärde. Mer specifikt kan vi se att förbättring, relationen och råd förklaras av branschtillhörighet. Studiens slutsats är således att branschtillhörighet är en förklarande faktor till klientföretagens uppfattade värde av revisorn. Studiens teoretiska bidrag är att branschtillhörighet kan adderas till de förklarande faktorerna av klientföretags uppfattade värde av revisorn. Studiens praktiska bidrag är att revisorer kan förstå att värdet klientföretag uppfattar av revisorn skiljer sig åt mellan klientföretag, vilket är av större vikt sedan avregleringen av revisionsplikten för att revisorn ska kunna fortsätta sälja sin tjänst. / Previous research has identified which core values and added-values companies can perceive of the auditor. Research has shown that client companies perceived value of the auditor differ between companies due to different factors. However, to our knowledge no one has studied if industry is an explanatory factor for the client company’s perceived value of the auditor. The purpose of the study is to explain if client companies perceived value of the auditor is affected by its industry. The study aims to further explain why client companies perceived value of the auditor differs between companies. To fulfill the purpose theory about core value (assurance, improvement and insurance) and added-value (relationship and advice) has been used. Hypotheses and a model has been constructed based on an argumentation about capital and knowledge intensive industries. To test the hypotheses and the model a survey was conducted among companies from capital and knowledge intensive industries. The results show that the client’s industry is an explanatory factor for core value and added-value. More specific can improvement, the relationship and advice be explained by industry. The conclusion is that industry is an explanatory factor for the client companies perceived value of the auditor. The theoretical contribution is that industry can be added to the explanatory factors of client companies’ perceived value of the auditor. The practical contribution is that auditors can understand that the perceived value of the auditor differ between companies, which is important since the abundance of the statutory audit to continuing selling their service.

Revisorns fokus har flyttats från att fokusera på granskningen till att skapa mervärde för klienten. Det flyttade fokuset har lett till att revisorn arbetar på en konkurrensutsatt marknad och har ett intresse av att vara finansiellt framgångsrik.     Syftet med studien är att förklara hur mervärdet av revisorn påverkar klientens uppfattade relationstyp med revisorn. Studien kan tänkas bidra med en bättre förståelse över hur mervärdet påverkar relationstypen, vilken har delats in i professionell relation, personliga bekanta och vänskap. Med hjälp av tidigare forskning kring mervärde samt relevanta relationsteorier har en modell utvecklats. Modellen har sedan testats empiriskt genom en enkätundersökning.     Studiens resultat visar att mervärde har en positiv påverkan på samtliga tre relationstyper. Då resultatet visat att mervärdet påverkar i vilken utsträckning revisorn och klienten har en vänskapsrelation är revisorns oberoende en viktig aspekt att ta i beaktning.     Studien kan bidra med information kring vilka mervärden en klient kan förvänta sig få av sin revisor. Då studiens syfte inte blivit beprövat tidigare bidrar studien till såväl revisions- som relationslitteratur och då resultatet inte kan generaliseras är det därmed relevant att studera i framtida forskning. / The auditor's focus has shifted from focusing on the audit to create added value for the client. The shifted focus has led the auditor to work in a competitive market and has an interest in being financially successful.   The purpose of the study is to explain how the added value of the auditor affects the client's perceived relationship with the auditor. The study may contribute to a better understanding of how the added value affects the relationship, which has been divided into professional relationships, personal acquaintances and friendships. In accordance with previous research on added value and relevant relationship theories the model of the study has been developed. The model is then tested empirically through the use of a survey.   The results of the study show that added value has a positive impact on the three types of relations. As the result shows that the added value affects the extent to which the accountant and the client perceive their relationship as friendship, the auditor's independence is an important aspect to take into account.   The study can provide information about the added value a client can expect from his accountant. Since the purpose of this study has not been tested earlier, the study contributes to both audit and relational literature, and as our results can not be generalized it is therefore of relevance to study in future research.

O grau de desenvolvimento econômico de um país ou região é demonstrado por meio do desenvolvimento de setores econômicos que são divididos de acordo com o tipo de produtos, recursos utilizados ou serviços prestados. Nesta divisão de setores, o valor adicionado por cada setor econômico induz à argumentação sobre o comportamento da distribuição da riqueza gerada entre os stakeholders. A partir dos anos 2000, a sociedade brasileira, tem se perguntado sobre a real natureza do desenvolvimento econômico das últimas décadas, buscando respostas sobre qual setor possui maior capacidade de agregar valor. No que concerne ao Brasil, o setor primário possui relevante participação no PIB e, para tal investigação buscou-se verificar estudos que evidenciavam a destinação de valor para os agentes envolvidos. Em relação ao agente Estado, para as culturas evidenciadas, não se encontrou estudos recentes sendo que a matéria tributária nunca esteve tão em evidência. A título de exemplo, no Brasil, a carga tributária cresceu significativamente nos últimos anos, atingindo atualmente cerca de 36% do Produto Interno Bruto (PIB). A nível internacional, há uma constante discussão quanto ao balanceamento entre tributos diretos e indiretos. Esse breve cenário dá bem a noção da importância e relevância da temática tributária, nas suas mais diversas dimensões e aspectos. Portanto o presente trabalho analisou a distribuição do valor contábil gerado nas culturas de soja, milho e café para o stakeholder Estado, mensurando em percentuais a participação tributária no decorrer dos anos 2008 a 2017 se utilizando da Lei de Wagner oriunda da Teoria das Finanças Públicas. Para mensuração do faturamento, utilizou-se das planilhas da CONAB e do CEPEA/ESALQ e para mensuração da arrecadação tributária, foi feita uma investigação nos regulamentos tributários federais e estaduais e nos direitos trabalhistas para se mensurar as alíquotas das bases de incidência: a) Folha de pagamentos; b) Renda; c) Bens/Serviços e; d) Outros Impostos que, segundo o CETAD representam 94,22% do total de tributos arrecadados pelo Estado em sua última publicação. Como resultado da pesquisa, devido ao baixo disclosure de informações acerca da quantidade de estabelecimentos produtores e, da média de hectares por estabelecimento e por região, não foi possível a mensuração da participação do Estado na modalidade PF, sendo possível apenas na PJ. No entanto não foi possível concluir que, o custo tributário, em alíquota/percentual, para o estabelecimento enquadrado na PJ é menor do que na PF visto a tabela progressiva do IRPF e que, a participação do Estado na captação do valor gerado nas culturas do primeiro setor é inferior ao esperado, dado que a média da participação do Estado para as culturas analisadas foi de 17,84% para a soja, 15,28% para o café e 12,86% para o milho em relação ao faturamento estimado. / The degree of economic development of a country or region is demonstrated by the development of economic sectors that are divided according to the type of products, resources used or services provided. In this division of sectors, the value added by each economic sector induces the argument about the behavior of the distribution of wealth generated among the stakeholders. Since the 2000s, Brazilian society has been asking about the real nature of economic development in recent decades, seeking answers about which sector has the greatest capacity to add value. With regard to Brazil, the primary sector has a significant participation in the GDP and, for such research, it was sought to verify studies that evidenced the destination of value for the agents involved. Regarding the State agent, for the cultures shown, no recent studies have been found and the tax matter has never been so evident. As an example, in Brazil, the tax burden has grown significantly in recent years, currently reaching about 36% of the Gross Domestic Product (GDP). At the international level, there is a constant discussion about the balance between direct and indirect taxes. This brief scenario gives a good idea of the importance and relevance of the tax issue, in its most diverse dimensions and aspects. Therefore, the present study analyzed the distribution of the accounting value generated in the soy, maize and coffee crops to the State stakeholder, measuring in percentage the tax participation during the years 2008 to 2017 if using the Wagner Law from the Public Finance Theory. For the measurement of billing, the works of CONAB and CEPEA / ESALQ were used to measure tax collection, an investigation was made in the federal and state tax regulations and in the labor rights to measure the rates of incidence bases: a) Payroll; b) Income; c) Goods / Services and; d) Other Taxes that, according to CETAD represent 94.22% of the total taxes collected by the State in its last publication. As a result of the survey, due to the low disclosure of information about the number of producing establishments, and of the average number of hectares per establishment and per region, it was not possible to measure the state participation in the PF modality, being possible only in the PJ. However, it was not possible to conclude that the tax cost, in rate / percentage, for the establishment within the PJ is lower than in the PF, since the progressive income tax table and that the State participation in the capture of the value generated in the crops of the first sector is lower than expected, given that the State's share of the analyzed crops was 17.84% for soybean, 15.28% for coffee and 12.86% for corn in relation to the estimated revenue. / Dissertação (Mestrado)