Made available in DSpace on 2015-12-03T18:35:09Z (GMT). No. of bitstreams: 1 Edilberto_Ponce_Braconi.pdf: 1503578 bytes, checksum: 7c83d32fdf6af0d4629d66a37ae20da1 (MD5) Previous issue date: 2006-12-04 / Study on companies of countable services of the city of S??o Paulo, that it presents an analysis of the capacity technique that the same ones possess to assist the process of strategical planning of its customers. With the constant increase of the market requirements, the planning of its activities is each more common time to all the organizations, of short, medium and long run. This if becomes essential so that the organizations can reach its objectives with bigger level of competitiveness. The planning lack has led great numbers of companies to lock up its activities in precocious way. The majority of the managers of companies who had had its locked up activities, it points as the main consequence of this precocious closing of its activities, the planning lack. The companies of countable services are the only assessorship that the majority of the organizations can contract or contracts at the beginning of its activities. From there the center problem appears of the research that is, to know if the companies of countable services of the city of S??o Paulo they possess capacity technique to assist the process of strategical planning of its customers. The work consisted of constructing a theoretical recital on strategical planning and companies of countable services that were capable to give I subsidize through the identification of a set of abilities necessary to assist the process of strategical planning of an organization. After this stage was constructed a script to analyze these abilities in the searched companies. Contacts with 82 companies with headquarters in the city of S??o Paulo had been made, of which 40 had agreed to participate of the research. After it collects and analysis of the data supplied for these companies, one evidenced that the companies research possess 70% of the abilities raised in this study, however the study it did not obtain to trace a dependence relation enters these abilities presented for the searched companies and the related variable in the study. The statistical tests had presented little significance in the presented relations of dependence. One also perceives that the companies of countable services although to have capacity technique to assist the process of strategically planning of its customers, in its majority they are rare or never called to participate of this process, as results of item 4.4.6 and 4.4.8 of this study. / Resumo: Estudo sobre empresas de servi??os cont??beis da cidade de S??o Paulo, que apresenta uma an??lise da capacidade t??cnica que as mesmas possuem para assessorar o processo de planejamento estrat??gico de seus clientes. Com o constante aumento das exig??ncias de mercado ?? cada vez mais comum a todas as organiza????es o planejamento de suas atividades, de curto, m??dio e longo prazo. Isso se torna imprescind??vel para que as organiza????es possam alcan??ar seus objetivos com maior n??vel de competitividade. A falta de planejamento tem levado grande numero de empresas a encerrarem suas atividades de maneira precoce. A maioria dos gestores de empresas que tiveram suas atividades encerradas, aponta como a principal conseq????ncia deste encerramento precoce de suas atividades, a falta de planejamento. As empresas de servi??os cont??beis ?? a ??nica assessoria que a maioria das organiza????es pode contratar ou contrata no inicio de suas atividades. Da?? surge o problema central da pesquisa que ??, saber se as empresas de servi??os cont??beis da cidade de S??o Paulo possuem capacidade t??cnica para assessorar o processo de planejamento estrat??gico de seus clientes. O trabalho consistiu em construir uma fundamenta????o te??rica sobre planejamento estrat??gico e empresas de servi??os cont??beis que fosse capaz de dar subsidio atrav??s da identifica????o de um conjunto de compet??ncias necess??rias para assessorar o processo de planejamento estrat??gico de uma organiza????o. Ap??s esta etapa foi constru??do um roteiro para an??lisar estas compet??ncias nas empresas pesquisadas. Foram feitos contatos com 82 empresas com sede social na cidade de S??o Paulo, das quais 40 concordaram em participar da pesquisa. Ap??s coleta e an??lise dos dados fornecidos por estas empresas, constatou-se que as empresas pesquisas possuem 70% das compet??ncias levantadas neste estudo, por??m o estudo n??o conseguiu tra??ar uma rela????o de depend??ncia entre estas compet??ncias apresentadas pelas empresas pesquisadas e as vari??veis relacionadas no estudo. Os testes estat??sticos apresentaram pouca signific??ncia nas rela????es de depend??ncia apresentadas. Percebe-se tamb??m que as empresas de servi??os cont??beis apesar de ter capacidade t??cnica de assessorar o processo de planejamento estrat??gico de seus clientes, em sua maioria s??o raramente ou nunca chamadas a participar deste processo, conforme resultados do item 4.4.6 e 4.4.8 deste estudo.

Made available in DSpace on 2015-12-03T18:35:09Z (GMT). No. of bitstreams: 1 Mauricio_Lopes_da_Cunha.pdf: 1621497 bytes, checksum: 3795e41eecb1f2ac89b23e031a2f7a03 (MD5) Previous issue date: 2007-07-31 / The relation between the organizational climate and the financial performance has been studied by several researchers who have emphasized that there could be reciprocity between the organizational climate and the enterprise performance. The purpose of this study is to investigate if the Brazilian enterprises that reached the highest rates of work satisfaction, demonstrated by theirs employees and expressed by their organizational climate, have also demonstrated the best indicators of financial performance. In order to accomplish this purpose, a research was made about the financial indicators of the enterprises that have presented the highest indices of organizational climate in the years of 2004, 2005 and 2006 and were classified by the Guide VOC?? S/A - EXAME, published by EDITORA ABRIL. This research has only included the enterprises that are mentioned in that magazine list as well as in the list "Melhores e Maiores da Revista EXAME", which present the best and the biggest Brazilian enterprises, according to this magazine. In this context, forty enterprises were selected from which twenty were classified by the Guide VOC?? S/A-EXAME, being among the first ten enterprises in the years 2004, 2005 e 2006 and they were compared with twenty other enterprises which were part of that guide. An study was done to determine if the enterprise participation in that magazine list, showing a high value index would result in a better financial performance. For this purpose, the following indicators were used: Rate of Return on Total Assets, Return on Equity, Net Margin, Operating Margin, Sales Growth, Asset Turnover and the Active Sales per Employee. These index values were obtained from the database " Melhores e Maiores da FIPECAFI". The statistical tests of Shapiro Wilks were applied firstly. Afterwards, the Mann-Whitney??s or the test "t" and the multidimensional scaling were also applied. Then it was concluded that there was no strong relationship between the organizational climate and the financial performance / As empresas com fins lucrativos e que atuam em um segmento competitivo tiveram, ao longo dos ??ltimos anos, uma grande evolu????o, impulsionada por condi????es econ??micas nacionais e internacionais, avan??os tecnol??gicos e exig??ncias de um mercado cada vez mais din??mico. Neste contexto, este estudo teve por objetivo investigar como as organiza????es cont??beis do munic??pio de S??o Paulo est??o utilizando o planejamento estrat??gico na sua gest??o. O estudo fundamenta-se atrav??s de uma revis??o bibliogr??fica sobre as caracter??sticas das organiza????es cont??beis, bem como sobre os conceitos que norteiam o processo de planejamento estrat??gico. Para atingir este objetivo, foi realizada uma pesquisa explorat??ria quantitativa, junto ??s organiza????es cont??beis do munic??pio pesquisado. Para a coleta de dados, foi elaborado e utilizado como instrumento de pesquisa um question??rio com 50 quest??es. O crit??rio de amostragem foi por conveni??ncia, utilizando-se para an??lise a estat??stica descritiva e ferramentas n??o-param??tricas com o aux??lio do software SPSS. Em complemento a esta pesquisa quantitativa, foi realizada uma pesquisa qualitativa com base em entrevistas estruturadas, utilizando-se a an??lise de conte??do para a classifica????o das categorias semelhantes. Os resultados obtidos de ambas as pesquisas revelaram que a maioria das empresas pesquisadas entende a import??ncia do planejamento estrat??gico e t??m uma percep????o positiva das raz??es, benef??cios e vantagens gerados pela sua utiliza????o, contudo n??o o v??m praticando. A pesquisa quantitativa tamb??m demonstrou outro lado positivo: apesar de 98% das empresas n??o estarem praticando o planejamento estrat??gico no momento, 92% t??m a inten????o de coloc??-lo em pr??tica, o que pode alterar a constata????o, j?? verificada em outras pesquisas, de que as organiza????es cont??beis pouco contribuem ao apoio gerencial utilizado no processo decis??rio dos seus clientes.