The Council for Geoscience (CGS) is one of the National Science Councils of South Africa and is the legal successor to the Geological Survey of South Africa. The total staff complements numbered 291 as of March 2006, consisting of four executive managers, 18 unit managers, 124 professionals, 84 technicians, 41 administrative personnel, 17 unskilled labourers 3 skilled workers. The strength of the CGS is manifested in its core of competent geoscience and technical staff. The primary business of the CGS is science; therefore scientists, apart from human resources, finance and procurement, are appointed to senior positions in the organisation. The criteria for scientists to qualify for managerial positions are either a masters or doctorate degree in science. Although a sound knowledge of science is needed for these positions, the necessary managerial and leadership characteristics have never played a significant role in the appointment of unit leaders. Therefore, it is the aim of this study to determine the leadership style of the scientists that were appointed as unit leaders. Theories on leadership provide for a variety of potential explanations regarding effective leadership, including personal attributes, contingencies, and the role of subordinates. By analysing managerial leadership, it becomes important to consider and recognise the complex interplay among the structure of organisational life, patterns of behaviour, varied beliefs, values, interests, and initiatives of the individuals who create and work within this structure. Research on organisational leadership has grown systematically with the advance of industrialisation. Large work organisations are associated with bureaucratic and technological complexity that affects the demand for managers and the need for coordination and leadership roles. Leadership theories have evolved over time, becoming more sophisticated and even more applicable for their “innovation”. Different perspectives have featured throughout history. Theories of leadership are primarily analytical, directed at better understanding of the leadership process and the variations among them. The most up- to- date concept within leadership is the theory of transformational and transactional leadership. Transformational leadership comprises five factors — (1) idealised influence: attributed; (2) idealised influence: behaviour; (3) inspirational motivation; (4) intellectual simulation; and (5) individualised consideration — of which the first two factors refer to the concern, power, personal morality, and sacrifice of the leader, as well as his or her ability to instil collective pride in the group’s mission. The third factor relates to motivating the group to accomplish missions through challenging goals and by indicating certainty in areas of uncertainty, which, in turn, arouse individual and team spirit. The fourth factor refers to the leaders’ ability to relate at an individual level to the follower and the fifth factor to intellectual stimulation. Transactional leadership display behaviours associated with constructive and corrective transactions, and comprises three factors— (1) contingent reward leadership; (2) management-by-exception: active; and (3) management-by-exception: passive — of which relates to leaders who involve themselves only when things go wrong, i.e. the constructive style. Their interventions are associated with failure and punishment. The corrective style is labelled management-by-expectation: active, which refers to the closer involvement in monitoring the subordinates’ actions. Contingent reward leadership relates to rewards for work performance. The Multifactor Leadership Questionnaire (MLQ) has become a standard instrument for assessing a variety of transformational, transactional and non-leadership scales and was used to assess the leadership style of scientists of the Council for Geoscience. The instrument measures a broad range of leadership types: passive leaders, leaders who give contingent rewards to subordinates and leaders who transform their subordinates into leaders themselves. The objectives of the study were to (1) determine the leadership style of scientists in positions of unit leaders; (2) how their supervisors, peers and subordinates perceive their leadership style; and (3) whether scientists as unit leaders, perceive their own leadership style differently than do their supervisors, peers and subordinates. The MLQ instrument contains 45 items that identify and measure key leadership and effectiveness behaviours. A five point rating scale (0: 1: 2: 3: 4) is used for rating the frequency of observed leader behaviour where 0=not at all, and 4=frequently, if not always. The average scores of the MLQ questionnaire for the Council for Geoscience ranged from 2 to 3 on the transformational leadership factors. Participants in general perceive scientists in unit leader positions more as transformational leaders as apposed to transactional leaders. The 2.5 rating on transformational leadership indicates that the unit leaders are often influential in the awareness of what is important. The ratings of scientists as unit leaders were similar to the ratings of their peers and 'others'. Supervisors and subordinates, however, rated them lower. Transactional leadership ratings for the majority of leaders were between 2.0–3.0 on CR, and MBEA and 1.0–2.0 on MBEP. The ratings obtained, indicate that unit leaders would be seen as people wwho prefer to monitor and take action before failures occur. Supervisors, peers and others rated the scientists as unit leaders higher on transactional leadership, except for subordinates who rated them lower. Leaders are rated 0–1 on laissez-faire leadership style. Supervisors, peers and subordinates rated scientists as unit leaders higher on laissez-faire leadership style than the rating they gave themselves (self-rating). The low rating on the laissez-faire leadership style confirms that leaders do get involved in important issues and have a need to be involved in the decision-making process. Scientists as unit leaders, however, perceive themselves to be more involved than do supervisors and subordinates. Attribution ratings (extra-effort, effectiveness and satisfaction) varied from 2.0–3.0. For attribution dimensions, supervisors and subordinates rated the scientists as unit leaders lower on extra-effort, effectiveness and satisfaction, whereas peers rated them higher. The satisfaction dimension indicates that unit leaders often work with others in a satisfactory way. For attribution dimensions, supervisors and subordinates rated the scientists as unit leaders lower on extra-effort, effectiveness and satisfaction, whereas peers rated them higher. Supervisors are less satisfied with the leaders than subordinates are. The results obtained from the MLQ questionnaire for the leadership style of scientists in the Council for Geoscience are slightly different from those of United States companies. The Council for Geoscience, compared with United States (US) companies, rated lower on both transformational leadership and attribution dimensions (extra-effort, effectiveness and satisfaction) and higher on both transactional and laissez-faire leadership styles. This seems to indicate that the Council for Geoscience tends to follow a less inspirational and influential leadership style with more objective setting and less satisfying methods of leadership, compared with US companies. Transformational leadership development is recommended for the scientists as unit leaders of the Council for Geoscience. It is important to note that false transformational leaders (seemingly transformational leaders with a self-absorbed tendency) should be distinguished from the genuine ones. Optimism and employee frustration can be used in future surveys by the Council for Geoscience to determine the progress of transformational leadership development in the organisation. The leadership of an organisation influences the organisational culture. Upper management is responsible for the implementation of the necessary changes to promote transformational leadership. The culture of an organisation is a reflection of upper management. If upper management does not realise the importance of transformational leadership, the chances for the rest of the organisation to promote a transformational leadership culture in the organisation are not good. One recommendation to consider is for the Council for Geoscience to employ people with adequate managerial skills in unit leader positions. These skills would include leadership traits, operational skills, financial skills, etc. A decision needs to be taken by the Council for Geoscience that when scientists are employed as unit leaders or as members of the upper management cadre, they must have adequate managerial and leadership skills, and all parties have to agree with the competency and be satisfied with the management styles. / Graduate School of Business Leadership / M.B.L.

The primary purpose of this research is to establish to what extent, if any Zimbabwean companies proactively align their IT strategy with the business strategy as a way of building and sustaining business competitive advantage. The research seeks to provide further insights into the business performance implications of the alignment between IT and business strategies. It also seeks to determine if there are any linkages between strategic alignment, IT managerial resources and IT effectiveness. Last but not least, it examines whether alignment directly leads to increased business performance which Sabherwal & Chan (2001) terms ‘perceived business performance’. / Graduate School of Business Leadership / MBL

O momento atual de grande competitividade coloca ás empresas o desafio de se adaptarem a essa nova realidade. Uma empresa está constantemente interagindo com meio em que está inserida atendendo sempre ás expectativas de todos os envolvidos como os seus clientes, seus colaboradores, fornecedores, a comunidade a qual pertence, e principalmente aos seus acionistas. Frente á organizações estão profissionais que têm o dever de atender a todas estas expectativas com a busca constante por melhores resultados. No processo de gestão contemporâneo a contabilidade financeira, que tem o objetivo de atender aos princípios fundamentais de contabilidade e aos usuários externos, não atende as necessidades de usuários internos no processo de gestão e tomada de decisão. Contabilidade Gerencial é uma das áreas mais estudadas e visadas porque assume o papel de contribuir com todos os mecanismos possíveis para que os gestores possam conduzir as empresas ao sucesso, amparados por informações ágeis, oportunas e, acima de tudo, confiáveis. A Contabilidade Gerencial tem por principal finalidade ocupar o espaço existente entre a contabilidade financeira, as operações da empresa, e o corpo diretivo, com a incumbência de formatar e garantir um modelo de gestão focado em sistemas de informações, modelo de mensuração e contabilidade por responsabilidade, que proporcione aos gestores a tomada de decisão correta com visão de curto prazo e visão estratégica de longo prazo. A área de Contabilidade Gerencial deve evidenciar os problemas ou soluções de cunho econômico e operacional, deve atender aos gestores no processo de tomada de decisão sobre os mais variados aspectos que movimentam a organização. As contribuições desta área devem ser evolutivas acompanhando e atendendo as novas demandas gerenciais, operacionais e mercadológicas que surgirem. O estudo de caso na HS Transportes evidenciou a contribuição da Contabilidade Gerencial na construção de um novo modelo de gestão, estruturado através da contabilidade divisional, ou contabilidade por responsabilidade, com a implantação de um sistema de informação e modelo de mensuração, atendendo aos gestores no processo de tomada de decisão e incremento de valor para a empresa no aspecto econômico. / The current time of great competitiveness to companies puts the challenge of adapting to this new reality. A company is constantly interacting with the environment in which it operates always meeting the expectations of all involved as their customers, employees, suppliers, the community to which it belongs, and especially to its shareholders. Opposite the organizations are professionals who have a duty to meet all these expectations with the constant search for better results. In the contemporary financial accounting process management, which aims to meet the fundamental principles of accounting and external users, does not meet the needs of internal users in the management process and decision making. The management Accounting is one of the most studied and targeted areas because it assumes the role of contributing to all possible mechanisms that managers can drive businesses to success, backed by responsive, timely and above all, reliable information. Management Accounting has the main purpose to occupy the space between the financial accounting, business operations, and the governing body with the task of formatting and ensure management model focused on information systems, measurement and accounting model for responsibility, that will provide managers making the right decision with short term vision and strategic long-term vision. The area of Management Accounting should highlight the problems or solutions of economic and operational nature, must meet the managers in decision-making on various aspects that move the organization process. The coverage area of management accounting is increasing over the years. Therefore, the contributions of this area should be watching and listening for evolutionary new management, operational and market demands as they arise. The case study in HS Transportation showed the contribution of Managerial Accounting in the construction of a new management model, structured through the divisional accounting, or accounting for accountability, with the implementation of an information system and measurement model, given the managers in process of decision making and increase value for the company in the economic aspect.

O presente trabalho elenca um rol de argumentos que apresentam a agricultura brasileira como um setor dinâmico e pujante da economia brasileira, mostrando que, muito mais do que gerar alimentos, este setor é um dos eixos de crescimento e desenvolvimento econômico, podendo contribuir muito mais para o crescimento de longo prazo da economia brasileira se ativado para este propósito. No entanto, para que se tenha um horizonte de longo prazo é necessário discutir-se a competitividade desse setor, o que é feito a partir da apresentação dos resultados de uma pesquisa de levantamento e comparação de custos de produção de Milho, Soja e Trigo, realizada entre 2008 e 2012, com a mesma metodologia, nos principais países do mundo, conhecida como Agri benchmark. Os dados mostram que o Brasil exibe alto custo de produção em relação a seus concorrentes e este estudo apresenta algumas das principais razões para essa diferença de custos, quais sejam: tributação, logística, produtividade da mão-de-obra e as diferenças entre as políticas públicas. Esta dissertação busca mensurar as Vantagens Comparativas Reveladas dos principais grãos de exportação brasileiros, com o intuito de descobrir se os altos custos de produção observados chegam a retirar a competitividade da agricultura nacional, o que se verificou somente para o caso do Trigo. / This study gives many arguments which presents Brazilian Agriculture as a dynamic and strong sector of Brazilian economy, showing that, more than the ability to supply food, this sector is one of the axis for growth and economic development. It would contribute for long term economic growth if it would be activate toward this proposal. However, for long term view is necessary to discus the competitiveness of this sector, which is made by using results of a research that compares cost of production of corn, soybean and wheat between 2008 and 2012, using the same methodology, for most producers around the world, known as Agri benchmark. The date shows that Brazil is the most expensive country in terms of cost of production in comparison with his competitors and this study also shows the main reasons, which are: taxation, logistics, workforce productivity and subsidies. This thesis measures Revealed Comparative Advantages of mains Brazilian grains produced, aiming to realize if high costs reduces agriculture competitiveness, which is observed in wheat.

The aim of thesis is to describe development of the GDP, its components and other corresponding indicators. The experimental part describes development of the indicators during 1993 - 2010, analyses of performance on convergence criteria, analyses of the Czech Republic' competitiveness and evaluating the benefits of EU accession. In the conclusion data were analyzed using regression analysis of two periods, before and after joining EU.

This thesis is divided into theoretical and practical part. In the theoretical part are explained key words with reference to the authors and publications that issue. The practical part describes at first the chosen municipalities, followed by the SWOT analysis that capture the strengths, weaknesses, opportunities and threats. The following is the description of the development potential. The conclusion are set out guidelines for their sustainable development.

Submitted by SELMA LETÍCIA CAPINZAIKI OTTONICAR null (selma.leticia@hotmail.com) on 2016-04-19T12:27:44Z No. of bitstreams: 1 Dissertação PDF.pdf: 3907070 bytes, checksum: 875089f88bc087ec1ee465d4fa704b9e (MD5) / Approved for entry into archive by Ana Paula Grisoto (grisotoana@reitoria.unesp.br) on 2016-04-20T18:34:07Z (GMT) No. of bitstreams: 1 ottonicar_slc_me_mar.pdf: 3907070 bytes, checksum: 875089f88bc087ec1ee465d4fa704b9e (MD5) / Made available in DSpace on 2016-04-20T18:34:07Z (GMT). No. of bitstreams: 1 ottonicar_slc_me_mar.pdf: 3907070 bytes, checksum: 875089f88bc087ec1ee465d4fa704b9e (MD5) Previous issue date: 2016-04-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Com o rápido desenvolvimento das tecnologias de informação e comunicação, a sociedade tem a sensação de que a informação se tornou algo tangível, ser armazenada por meio de distintos tipos de softwares. Entretan tpoo, iso posdeeu processamento e apropriação dependem das condições cognitivas de cada indivíduo, envolvendo desde o acesso até o uso inteligente da informação para, consequentemente, haver a construção de conhecimento. No ambiente empresarial há constante aprendizado informacional, uma vez que todas as decisões dependem de informações. Nessa perspectiva, os problemas que nortearam esta dissertação spãeoq ureenlaoc ipoonrated oss ea so rgsaengiuzianrteems qeumes tcõleuss:t eOrs qeu eq ulaelv aa ains fluinêdnúcsiatr iadse sdsee mtipicor o dee organização, no que tange a competitividade? A competência em informação dos goergsatonrizeasd aés eumm cdluifsetreern?c iQaul acl oam rpeelatiçtiãvoo epnatrrea aa sc ominpdeútsêtnricaisa edme ienlfeotrrmoealçeãtroô ndiocos gestores dessas indústrias e a competitividade empresarial? Existe semelhança entre as características da competência em informação dos gestores nas diferentes indústrias em foco? Os objetivos visam analisar as características e a situação da ceo pmepqeuteênnoc iap oermte inofrogramnaizçaãdoa sd ee mge sctloursetesr d, ec onmívoe l deifsetrreantécgiaicl oc odmasp eintditiúvsot.r iaEsm d ere mlaiçcãroo amoicsr oo beje tpiveoqsu eensop epcoífritceo so rbguasncizoaud-ases : eam) Acnlaulsistearrs ;a bl)i teArnaatulirsaa rs oab rree lainçdãúos terinatsr e dae ceostmupdeot êdnec icaa esom juinnftoor maaoç ãcolu set ear dcoams pinedtiútisvtidriaads ed ee ae leintroovealeçãtroô;n icc)o sd edsae nCviodlavedre udme Garça, Estado de São Paulo, a fim de identificar e compreender essas interrelações. Como procedimentos metodológicos, realizou-se uma revisão bibliográfica gqeuset ãsou bdsoid iocuo nah eecliambeonrtaoç,ã oc ludsote rrse feer enccoimalp etetêónriccioa seombr ei ngfoersmtãaoç ãdoa; ain fopremsaqçuãisoa, documental que serviu para elaborar a caracterização e histórico do universo de pesquisa; e o estudo de caso múltiplo, abrangendo um conjunto de 11 (onze) indústrias de micro e pequeno porte do ramo de eletroeletrônico associadas a Associação Comercial e Industrial de Garça. Os resultados demonstram que a competência em informação é um fator de influência para a obtenção da competitividade empresarial destas indústrias e, portanto, contribui efetivamente para a sobrevivência das empresas no mercado. / With the rapid development of information and communication technologies, the society has the feeling that the information has become something tangible, it can be stored using different software types. However, its processing and appropriation depend on the cognitive conditions of each individual, ranging from access to the intelligent use of information to consequently be the construction of knowledge. In the business environment there is constant informational learning, since all decisions depend on information. From this perspective, the issues that guided this thesis are related to the following questions: What makes the micro and small industries organize themselves into clusters and what influence of this kind of organization, in regard to competitiveness? The manager’s information literacy is a competitive differential for the electronics industries organized into clusters? What is the relationship between the manager’s information literacy of these industries and business competitiveness? There is similarity between the manager’s information literacy characteristics in different industries in focus? The objectives are to analyze the characteristics and state of manager’s information literacy at the strategic level from micro and small industries organized into cluster, as a competitive differential. In relation to the specific objectives sought to: a) review the literature concerning micro and small industries organized into clusters; b) analyze the relationship between information literacy and competitiveness and innovation; and c) develop a case study by the electronics industries cluster in Garça City, São Paulo State, in order to identify and understand these interrelationships. As methodological procedures, we carried out a literature review which subsidize the elaboration of the theoretical reference of information management, knowledge management, clusters and information literacy; documentary research which served to prepare the characterization and historical research universe; and multiple case study, including a group of eleven (11) micro and small industries of electronics sector associated in the Commercial and Industrial Association of Garça. The results demonstrate that the information literacy is a factor of influence to obtain the business competitiveness of these industries and therefore effectively contributes to the survival of companies in the market.

The huge web which involves new dimensions in the world communication and transportation areas, due to the globalization of the economies, has provided a growing improve of tourism in the last decades of the 20th century. Besides the tourism leveraging strategies, implemented by countries and regions, new business niches have risen, such as ecological, religious, business and third age tourism, which have leveraged the marketing flows. Due to these changes, being competitive is even more important in the company s everyday routines. Such scenario stimulates competitors to join forces in order to compete in even bigger scales. This dissertation presents, through a multicase study of companies associated to a hotel network, an analysis of the expectations of 16 hotel owners of the 20 hotels surveyed about their motivation to join the network and their satisfaction with the results after becoming part of the network. It was acknowledged that the companies associated to the network have a long way until they are fully developed, however, important factors for the success of these companies, such as trust and cooperation, had better results among all the surveyed aspects. And this is the joining force which unites the partners which will provide the improve of results, that are also relevant, as cost reduction and the hotels performance indexes. As the factor which got the lower results is the cost reduction, mainly in order to purchase equipment. Once the present work identifies the results in the network during a due time, it is suggested that measures in order to improve the obtained results should be taken as well a constant accompanying in order to foster the growth and the development of Rede Versare de Hotéis, besides new researches in the area. / A extensa teia que envolve novas dimensões nas áreas da comunicação e transportes mundiais, decorrentes da globalização das economias, propiciou o crescente aumento do turismo nas últimas décadas do século XX. Além de estratégias de alavancagem do turismo promovidas por países e regiões, surgiram novos nichos negociais, como o turismo ecológico, religioso, de negócios e de terceira idade, que incrementaram os fluxos mercadológicos. Com todas estas mudanças, ser competitivo é cada vez mais importante no dia-a-dia das empresas, realidade esta que estimula concorrentes se unirem para competir em escalas cada vez maiores. Esta dissertação apresenta, através de um estudo de multicasos de empresas associadas a uma rede de hotéis, uma análise das expectativas de 16 hoteleiros dos 20 hotéis pesquisados sobre sua motivação para entrar na rede e sua satisfação com os resultados após a sua adesão à rede. Verificou-se que as respectivas empresas associadas à rede têm um longo caminho até seu amadurecimento, porém, fatores importantes para que a associação destas empresas tenha êxito, tais como confiança e colaboração, tiveram o melhor resultado dentre todos os aspectos pesquisados. E é essa argamassa que une os associados que vai proporcionar a melhora dos outros resultados, que também são importantes, como a redução de custos e os indicadores de desempenho dos hotéis. Como fator que obteve o resultado mais baixo está a redução dos custos, principalmente para a aquisição de equipamentos. Tendo em vista que o trabalho realizado faz um corte no tempo e identifica os resultados da rede neste momento, sugere-se que sejam definidas medidas para se melhorar os resultados obtidos e que se faça um acompanhamento constante a fim de promover o crescimento e desenvolvimento da Rede Versare de Hotéis, além de novas pesquisas na área.

The world economy has changed dramatically over the last three decades in the twentieth century, especially in the areas of international trade and industrial organization. Within this new global configuration, markets have expanded and affected the industries organization and the value chain of companies, requiring new policies from countries to deal with changes in international environment. This thesis aims to analyze the Global Value Chain (GVC) of poultry meat produced by the agribusiness Mais Frango Miraguaí LTDA, in Rio Grande do Sul/Brazil, and to determine, from this company, the origin of their export competitiveness. Thus, the GVC of agribusiness Mais Frango Miraguaí Ltda was described; the stimuli for poultry breeders and for the slaugterhouse in GVC were determined; the competitive advantage of agribusiness in the production of poultry meat to international market was evaluated; and the effects of policies over financial costs in GVC were identified. For this, were analyzed the agribusiness GVC, through interviews with company managers, technical assistance and farmers, and data were collected considering production costs, referring to September 2015. The coordinator link of GVC is the slaugterhouse, adding to this upstream farmers and other input suppliers, and downstream the consumer market, domestic and external market. The competitiveness of the chain was analyzed by the Policy Analysis Matrix (PAM), which has proven its efficiency with Shawarma product produced (breast and boneless drumstick in a whole piece). The GVC is competitive, since it presents private prices and profits, it has comparative advantage, and the social profits are also positive, even the chain being aggravated by taxes and social charges. It was found that the captive coordination, through the existing integration agreements between the slaugterhouse and the producer, the use of high genetic standard, strict sanitary management, efficient management and product value added, are the main competitive elements of this chain. / A economia mundial mudou acentuadamente nas últimas três décadas do século XX, especialmente nas áreas de comércio internacional e organização industrial. Dentro dessa nova configuração global os mercados ampliaram e afetaram a organização das indústrias e a cadeia de valor das empresas, exigindo novas políticas dos países para fazer frente às alterações no ambiente internacional. Esta tese tem por objetivo analisar a Cadeia de Valor Global (CVG) da carne de frango produzida pela agroindústria Mais Frango Miraguaí Ltda., no Rio Grande do Sul, e determinar, a partir da empresa, a fonte de sua competitividade nas exportações. Desta forma foi descrita a CVG da agroindústria Mais Frango Miraguaí Ltda.; determinou-se os estímulos para os criadores de frango e para o frigorífico na CVG; foi avaliada a vantagem competitiva da agroindústria na produção de carne de frango para o mercado internacional; e identificou-se os efeitos das nos custos praticados na CVG. Para tal foram analisadas a CVG da agroindústria, através de entrevistas com os gestores da empresa, com a assistência técnica e com produtores rurais, e foram coletados dados relacionados aos custos de produção, referentes à setembro de 2015. O elo coordenador da CVG é o frigorífico, tendo este a montante os produtores rurais e demais fornecedores de insumos, e a jusante o mercado consumidor, no mercado interno e externo. A competitividade da cadeia foi analisada por meio da Matriz de Análise de Políticas (MAP), onde se comprovou sua eficiência com o produto Shawarma (peito e coxas desossadas em uma peça inteira) produzido pelo estabelecimento representativo. A CVG é competitiva, visto que esta apresenta lucros a preços privados e possui vantagem comparativa, sendo que os lucros sociais são também positivos, mesmo a cadeia sendo agravada pela carga tributária e encargos sociais. Constatou-se que a coordenação cativa, através dos contratos de integração existente entre o frigorífico e o produtor, a utilização de alto padrão genético, rigoroso manejo sanitário, gerenciamento eficiente e agregação de valor ao produto, são os principais elementos que constituem a competitividade desta cadeia.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This paper presents an approach to electricity generation using biomass from a rice mill as a basis for implementation of a CDM project and negotiation of credits in the carbon market, in a case study. Through which we could observe management strategies and corporate sustainability in waste management. We used personal interviews with those responsible for management and power generation plant at the company in Itaqui Camil Alimentos SA-RS. It was found that the company is self sufficient in electricity which means lower manufacturing costs and increase financial gains by increasing their competitiveness in domestic and international, in addition to the significant social and environmental gains. Competitive factors and business sustainability work together, because the waste generated in the device are used in energy production. We conclude that the carbon market is a good management strategy when the goal is a cleaner energy, minimize waste and increase financial gains. / Este trabalho apresenta um estudo de caso em uma abordagem da geração de energia elétrica utilizando a biomassa proveniente de um engenho de arroz como base da implantação para um projeto de MDL e das negociações dos créditos gerados, no Mercado de Carbono. Através da qual foi possível observar estratégias de gestão e sustentabilidade empresarial na gestão de resíduos. Utilizou-se entrevistas diretas com pessoas encarregadas da gestão e da usina de geração de energia na empresa Camil Alimentos S.A em Itaqui-RS. Foi possível constatar que a empresa é autosuficiente em energia elétrica o que significa diminuir custos industriais e incrementar os ganhos financeiros aumentando sua competitividade no mercado nacional e internacional, além dos significativos ganhos sociais e ambientais. Fatores competitivos e de sustentabilidade empresarial trabalham juntos, pois os resíduos gerados no engenho são utilizados na produção de energia. Conclui-se que o mercado de carbono é uma ótima estratégia de gestão quando o objetivo é uma energia mais limpa, minimizar os resíduos e incrementar os ganhos financeiros.