Made available in DSpace on 2016-04-25T18:39:45Z (GMT). No. of bitstreams: 1 Emilene Faria Mesquita.pdf: 653077 bytes, checksum: ab3ded235ef8fde719b8633056d10e23 (MD5) Previous issue date: 2012-03-20 / The Result Identification and Accumulation Model was conceptualized by Parisi (1995) for a coordinated range of activities that, inside a logical structure, collection, identify and accumulate data of several economic events from on organization. In this research, the model was developed to meet insurance companies.The aim of this study was to describe and analyze the premise of the Result Identification and Accumulation Model applied to Insurance Companies, allowing to obtain the results by Line of Business, identifying those that generate higher or lower benefits and enabling the improvement of its processes and better results. The deductive method was used for the study the conceptual literature of Economic Management, through the collection of data in documents used as primary sources and the inductive method as the study sample, by applying a questionnaire, achieving 12 insurance companies representing almost 80% of the Gross Written Premium in 2010 across the industry. It was evidenced through the questionnaire that the insurance companies do not use information as best as possible and the economic result is not main performance measure and often this result is not known by Line of Business. It was also evidenced that most insurance companies consider that the volume of premiums written as decision factor, contrary to the theory of Economic Management, which has the main factor as the economic result. Finally the Result Identification and Accumulation Model is examined through secondary data obtained from the Statistics Generator System of SUSEP Superintendência de Seguros Privados, concluding the sustainability of model for the insurance companies and academic contribution of this research in an original way for the segment / O Modelo de Identificação e Acumulação de Resultado (MIAR) foi conceituado por Parisi (1995) como sendo um conjunto coordenado de atividades que, dentro de uma estrutura lógica, coleta, identifica e acumula os dados dos diversos eventos econômicos de uma organização. Neste trabalho, o modelo foi desenvolvido para atender às empresas do segmento de seguros. O objetivo desta pesquisa foi descrever e analisar as premissas do Modelo de Identificação e Acumulação de Resultado aplicado às seguradoras, de forma a proporcionar os resultados por Unidade de Negócio e tornar possível a identificação daquelas que geram maiores e menores benefícios, para possibilitar o aprimoramento de seus processos e a otimização dos resultados. O método dedutivo foi utilizado para atingir o estudo bibliográfico dos conceitos de Gestão Econômica, por meio de coleta de dados em documentos usados como fontes primárias e o método indutivo quanto ao estudo da amostra, através da aplicação de um questionário que atingiu 12 seguradoras que representam quase 80% do prêmio emitido no ano de 2010 por todo o mercado. Constatou-se através desse questionário que as seguradoras não utilizam a informação da melhor forma e que o resultado econômico não é a principal medida de desempenho e muitas vezes nem é conhecido por Unidade de Negócio. Contatou-se ainda que a maioria das seguradoras considera o faturamento como fator de decisão, em desacordo com a teoria da Gestão Econômica, que tem como principal fator de medida o resultado econômico. Por fim, o Modelo de Identificação e Acumulação de Resultado é testado através da utilização de dados secundários obtidos do Sistema Gerador de Estatísticas da Superintendência de Seguros Privados, onde foi possível concluir a aplicabilidade do Modelo para as empresas de Seguro e a contribuição acadêmica dessa pesquisa de forma original para o segmento

The work deals with the analysis of selected input data of one agriculture enterprise in relation to milk production. In the operating conditions evaluated indicators are: levels of nutrition, costing, cost of milk production. In this work on the basis of available data an overall evaluation of financial results in the years 2010, 2011, 2012 has been done.

The thesis proposed considering of the financial management and accounting of the allowance organisation in connection with the mentioned facts. Theoretical knowledge was applied to the Primary School in Březnice. This thesis consists of two chapters which are related to each other. The first chapter pertains to literary overview which is devoted to general characteristics of the above mentioned theme and legislative definition of the allowance organisations, this means attitude, function and obligations of allowance organisation, management of allowance organisation, commonly reachable sources of financing, budget scheme of school and educational institutions, money fund formations of allowance organisations and accountancy administration procedure. The second chapter is devoted to the practical part. Characteristics of the chosen allowance organisation is described in the introduction of this part. The organisation founder is the city of Březnice including the personal order and facts about units which belong to the Primary school. Thereinafter the accountancy administration procedure is qualified - directive accounting scheme + accounting schedule of the organisation, the list of evidencial and accounting books, accounting documents and their flow, methods of finance recording of financial accounts. Contemporaneously, the analysis of the single financial sources was implemented. The financial analysis related to financial management evaluation was made on the basics of the accounting statements - balance-sheet, profit and loss report, and the accounting balance enclosure from 2007 - 2009.

The diploma thesis deals with the proposal to increase labor productivity and economic evaluation in the company EKOSTAVBY Brno. The introductory section describes the theoretical background, the following analysis of the company. The work is based on the current status in the company, focusing mainly on the centre of mechanization and transport. The aim of this paper is to propose certain changes and measures, which would lead to a reduction in the loss rate of the centre.

The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).