No mundo inteiro a discussão, ocorrida nas duas últimas décadas, sobre a gestão de resíduos sólidos, em congressos técnicos, em ambientes parlamentares e mesmo junto a população, tem sido dominada pela necessidade da humanidade fazer algo que realmente mude a realidade hoje vivida. As tecnologias existentes são suficientes para tratar de maneira eficiente a maioria dos resíduos que são gerados, mas o que falta à nossa sociedade é a capacidade de prever ações dentro de sistemas de planejamento estruturados, que originem políticas públicas coerentes. No ambiente acadêmico não tem sido diferente, muito se pesquisa, muito se ensina, mas no dia a dia as ferramentas de gestão que são ensinadas em aula, mas não são aplicadas. Neste trabalho desenvolveu-se, dentro do ambiente acadêmico, uma ferramenta de gestão que fornece uma estrutura para a elaboração de Planos de Gerenciamento de Resíduos Sólidos e que permite avaliar o seu grau de implantação. Para isto foi montado um modelo, baseado numa planilha, foram realizadas amostragem de resíduos em várias Unidades da Universidade Federal do Rio Grande do Sul, sendo apresentados os dados quantitativos, os procedimentos e os planos para a melhoria da gestão. Aplicando a ferramenta de avaliação, que permitia a nota máxima de 100 pontos, as Unidades avaliadas obtiveram resultados que se adequavam à realidade encontrada, com 41 pontos para a que tinha o Plano iniciado a menos tempo. Aplicada em mais de um ciclo a ferramenta conseguiu também avaliar os avanços obtidos no processo de gestão, com a variação de 67 para 84 pontos na Unidade com mais tempo de implantação. Também apresentou entre os itens avaliados (liderança, estratégias, usuários, sociedade, pessoal e resultados), quais os que representavam maior risco e deveriam receber mais atenção no ciclo de melhoria seguinte especificamente sempre o de Estratégias. / Throughout the last two decades, in the whole word, the debate about solid waste management, in technical congresses, parliamentary spaces and even with the population has been dominated by humanity's need to do something that really changes the reality we are experiencing today. Existing technologies are sufficient to efficiently treat most of the waste that is generated, but what is lacking in our society is the ability to predict actions within structured planning systems that yield consistent public policies. In the academic space has not been different, much if research, much is taught, but in the day to day management tools that are taught in class, but are not implemented. In this work, a management tool was developed within the Academia, that provides a framework for the elaboration of Solid Waste Management Plans and allows evaluating their degree of implementation. For this purpose, a model based on a spreadsheet was set up. Samples were collected at various units of the Federal University of Rio Grande do Sul. Quantitative data, procedures and plans for improving management were presented. Applying the evaluation tool, which allowed a maximum score of 100 points, the Academics Units evaluated had results that were adequate to the reality found, with 41 points for which the plan was started in less time. Applied in more than one cycle, the tool was also able to evaluate the progress made in the management process, with the change from 67 to 84 points in the Unit with more implementation time. It also presented among the evaluated items (leadership, strategies, users, society, personnel and results), which represented the highest risk and should receive more attention in the following improvement cycle specifically always the Strategy.

Este trabalho tem por objetivo ampliar o conhecimento sobre as teorias de ciclo de vida e de Contabilidade Gerencial investigando a relação existente entre o estágio do ciclo de vida organizacional e os artefatos da Contabilidade Gerencial adotados pelas Pequenas e Médias Empresas (PMEs) que mais cresceram no Brasil entre 2008 e 2010, sendo esta não muito explorada em pesquisas e literatura, contribuindo, deste modo, para um melhor entendimento dos problemas enfrentados pelas PMEs, uma vez que a estas empresas possuem grande relevância na economia e na sociedade Brasileira. Para tanto, foi realizado um estudo envolvendo 37 PMEs, dentre as 250 PMES que mais cresceram no Brasil entre 2008 e 2010, por meio de questionário eletrônico enviado durante o mês de Setembro de 2012 que tinha como objetivo investigar a relação existente entre o estágio do ciclo de vida organizacional e os artefatos de Contabilidade Gerencial adotados pelas 250 PMEs. Sendo uma pesquisa descritiva e quantitativa o tratamento estatístico dos dados foi submetido ao teste de Qui- Quadrado para independência. No que diz respeito aos resultados da pesquisa, foi constatado que, das 37 organizações pesquisadas, 26 estavam no estágio nascimento, oito no estágio crescimento, uma no estágio maturidade e duas no estágio declínio. A identificação dos estágios do ciclo de vida organizacional das empresas pesquisadas foi realizada de forma descritiva e com uma abordagem cross-sectional. Os artefatos de Contabilidade Gerencial foram escolhidos com base nas recentes pesquisas sobre o tema, com especial destaque para a tese de Borinelli (2006) e para cada um dos artefatos escolhidos o teste estatístico foi realizado, concluindo que quatro artefatos dos 12 artefatos escolhidos, possuem relação com o estágio do ciclo de vida, ou seja, sendo este um achado da presente pesquisa, pode-se inferir que é possível que PMEs adotem artefatos que façam mais sentido com relação ao seu ciclo de vida obtendo com isto melhor controle da operação. Sendo assim o trabalho contribuiu para clarificar as possíveis inter-relações entre a o uso de artefatos de Contabilidade Gerencial e o ciclo de vida organizacional de PMEs, contribuindo adicionalmente para criar um arcabouço empírico e metodológico para futuras pesquisas e aprofundamentos em outras PMEs. / This work aims to increase knowledge about the life cycle and Management Accounting theories investigating the relationship between the stage of organizational life cycle and the use of management tools adopted by the 250 fatest growing Small and Medium Enterprises (SMEs) between 2008 and 2010, which is not much explored in research and literature, thus contributing to a better understanding of the problems faced by SMEs, since these companies have great relevance in the Brazilian economy and society. Therefore, a study was conducted involving 37 SMEs, among the 250 fastest growing SMEs in Brazil between 2008 and 2010, through an electronic questionnaire sent during the month of September 2012 which aimed to investigate the relationship between the stage of organizational life cycle and management tools adopted by 250 SMEs. Being a descriptive and quantitative research, statistical treatment of the data was subjected to chi-square test for independence. It was observed that out of the 37 SMEs, 26 were in the birth stage, eight in the growth stage, one at mature stage and two at decline stage. The identification of the stages of organizational life cycle for companies surveyed was performed with a descriptive and cross-sectional approach. Management tools were chosen based on recent research on the subject, with particular emphasis on the Borinelli\'s thesis (2006) and for each of the management tools chosen statistical test was conducted, concluding that four of 12 management tools chosen, have relation to the stage of the life cycle, ie, being a finding of this research, it can be inferred that it is possible for SMEs to adopt management tools that make more sense in relation to its life cycle getting better control of this operation. So the work has helped to clarify the possible inter-relationships between the use of management tools and organizational life cycle of SMEs, contributing further to create an empirical and methodological framework for future research and insights in other SMEs.

Diversas áreas de conhecimento discutem o modelo tradicional de desenvolvimento econômico e os impactos sobre a vida no planeta. Tais debates incitam variadas demandas sobre as empresas e evocam um redimensionamento dos modelos de gestão. A responsabilidade socioambiental tornou-se um termo em voga, de modo que muitas práticas e instrumentos de gestão foram criados para subsidiar o processo de engajamento e comprometimento das empresas com uma sociedade mais sustentável. Nesta tese, utilizandose da abordagem da economia ecológica, partiu-se do pressuposto que o desenvolvimento sustentável implica numa articulação entre as ciências do homem e as ciências naturais, moldando-se estruturas sociais em coerência com os padrões presentes nos ecossistemas naturais. Nesse contexto, o propósito principal desta pesquisa foi identificar as relações entre algumas ferramentas de gestão para a sustentabilidade e os princípios ecológicos. Foram estudadas sete ferramentas gerenciais compartilhadas pela comunidade empresarial para o alcance de estratégias de sustentabilidade das empresas e quatro princípios ecológicos ou fundamentos básicos da ecologia, que consistem em características existentes na organização dos ecossistemas. Para tanto, pretendeu-se: (1) identificar a presença das ferramentas de gestão e dos princípios ecológicos nas empresas; (2) identificar a associação entre as ferramentas de gestão para a sustentabilidade e os princípios ecológicos quanto à presença, à abrangência e à aplicação; e (3) contribuir para o desenvolvimento teórico e prático dos temas em estudo. Dessa forma, a pesquisa pode ser caracterizada como descritiva e correlacional, com enfoque quantitativo e caráter interdisciplinar. Foi utilizado parte do questionário dos Indicadores Ethos como instrumento de pesquisa, reagrupado em novas categorias, a partir da análise de aglomerados e de correlações policóricas. O estudo envolveu 331 empresas e contou com a inestimável colaboração do Instituto Ethos na cessão do banco de dados dos Indicadores Ethos do ano de 2008. Para a análise estatística do relacionamento entre as variáveis preditoras e resposta em estudo, foi utilizada a técnica da regressão logística ordinal, que permite estabelecer a probabilidade de ocorrência de determinado evento e a importância da variável. Os resultados apontam para uma confirmação parcial das hipóteses de pesquisa. A partir da análise descritiva verificou-se que dentre os quatro princípios ecológicos estudados, as práticas de gestão vinculadas ao equilíbrio dinâmico são as menos presentes nas empresas. Identificou-se também que as ferramentas de gestão possuem associações diferenciadas com os princípios ecológicos. Foram, inclusive, encontradas correlações negativas com significância estatística. As constatações permitem afirmar que existem algumas ferramentas de gestão mais efetivas do que outras e que há complementaridade entre algumas delas. / Diverse areas of knowledge have addressed the traditional model of economic development and its impacts on the life of the planet. The debates provoke several demands on companies and claim for a re-dimensioning of their management models. The socio-environmental liability has become a fashionable term and many managerial practices and tools have been created to support the engagement and commitment process of the companies with and to a more sustainable society. In this thesis, by means of an ecological economy approach, there is the assumption that sustainable development implies the articulation between man`s sciences and natural sciences in which social structures are shaped coherently with patterns found in the natural ecosystems. Within this context, the main purpose of this research is to identify relations between some management tools as shared by the business community and focused on sustainability and ecological principals. Seven managerial tools shared by the business community for the achievement of strategies devoted to the sustainability of the companies and four ecological principals or basic fundaments of ecology, which are existent in the organization of ecosystems, were studied. Therefore, the intention hereby is to (1) identify the presence of management tools and ecological principals in the companies; (2) identify the association between management tools for sustainability and ecological principles as to their presence, scope and application; and (3) contribute for the theoretical and practical development of the themes under this study. Thus, this research is featured as descriptive and co-relational, under a quantitative focus and interdisciplinary character. Part of the Ethos Index Questionnaire was used as a research instrument, regrouped in nine categories based on the analysis of agglomerates and policoric correlations. The study comprehended 331 companies and counted with the valuable collaboration of the Ethos Institute in providing the 2008 Ethos Index databank. The statistic analysis of relationships between predicting variables and response under study was made through the ordinal logistic regression which allowed for the establishment of the occurrence probability of a given event and the importance of the variable. The results indicate a partial confirmation of the research hypothesis. The descriptive analysis evidenced that, among the four ecological principles under study, the management practices related to the dynamic balance are the less frequent in the companies. It was also verified that the management tools have associations that differ in regard to the ecological principles. In fact, negative and statistically significantly corelations were found. The findings allow for the conclusion that some management tools are more effective than others and that they complement one another.

Orientadores: Antonio Batocchio, Américo Lopes de Azevedo / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecânica / Made available in DSpace on 2018-08-25T09:20:41Z (GMT). No. of bitstreams: 1 SotoRojas_EvelynPaola_M.pdf: 3214558 bytes, checksum: b179539c8fe386475d8e8ebd181e7273 (MD5) Previous issue date: 2014 / Resumo: O atual contexto econômico caracterizado pela crise financeira e a queda no poder de compra do mercado está forçando às organizações a reorganizar seus processos e repensar na sua forma de fazer negócios. Consequentemente, a inovação e a colaboração tornaram-se um desafio de ordem superior para as organizações de hoje. Neste cenário, as redes colaborativas especialmente se perfilam como uma nova oportunidade para melhorar o desempenho organizacional, onde empresas através da colaboração procuram criar sinergias com outras empresas a fim de explorar juntas oportunidades de negócio com requisitos especiais e inovadores, proporcionando altas expectativas e claros benefícios para os membros da rede como a redução dos custos de operação e incremento das receitas. Portanto, este trabalho tem como alvo propor um conjunto de elementos para suportar a criação do Modelo de Negócios para estruturas organizacionais em rede. Pretende-se desta forma contribuir com o estado da arte das áreas de Redes Colaborativas e Modelo de Negócios no contexto de empresas em redes / Abstract: The current economic context characterized by the financial crisis and the fall in purchasing power of the market is forcing organizations to reorganize their processes and rethink their way of doing business. Consequently , innovation and collaboration have become a challenge for higher order organizations today . In this scenario , collaborative networks are clearly a new opportunity to improve organizational performance through collaboration where companies seek to create synergies with other companies to explore business opportunities together with special and innovative requirements, high expectations and providing clear benefits for network members as reducing operating costs and increasing revenues. Therefore, this paper is aimed to propose a set of elements to support the creation of the Business Model for an organizational networking. It is intended in this way contribute to the state of the art in the areas of Collaborative Networks and Business Model in the context of business networks / Mestrado / Materiais e Processos de Fabricação / Doutora em Engenharia Mecânica

Developing as free software is a powerful and popular way to create software. Many successful projects such as Apache, GNU/Linux and Mozilla Firefox were created as free software. In this degree project we will take a close look at how to manage free software projects. A free software project named Shaskel will also be set up as a practical example.

[pt] As organizações sem fins lucrativos na última década cresceram em relevância no cenário mundial. Sua transformação em organizações estruturadas, de cujos resultados depende sua sustentabilidade, elevou a importância da sua gestão estratégica, com a incorporação de ferramentas gerenciais. A presente pesquisa buscou, por meio de uma perspectiva integrativa de gestão estratégica, identificar se há valor agregado do fit entre os fatores organizacionais específicos de três organizações sem fins lucrativos e suas ferramentas gerenciais de apoio ao planejamento organizacional. Foram estudados os planejamentos feitos entre 2004 e 2008 pelo CDI Matriz, com atuação na América Latina; pela Associação Saúde Criança Renascer, presente no Brasil, e pelo CDI Chile. Dados foram coletados por meio de investigação documental/telematizada e percepções por meio de questionário estruturado e entrevistas. Em seguida, dados e percepções foram analisados com base no referencial teórico investigado, especificamente pelo modelo genérico integrativo de Macedo-Soares. A pesquisa identificou como características organizacionais relevantes a falta de objetivos organizacionais claros, a falta de alinhamento entre as áreas e a preocupação com sustentabilidade direcionadora das organizações. Os resultados sugerem que as ferramentas promotoras da interdependência da gestão, da troca de informações e da divergência informada na tomada de decisão contribuíram para alinhar as áreas em torno de uma visão compartilhada, além de criar uma cultura de planejamento. / [en] Non-profit organizations have increased in worldwide relevance during the last decade. Their transformation in structured organizations, whose results impact their sustainability, increased the importance of strategic management, with the incorporation of managerial tools. This research sought, through an integrative perspective of strategic management, to identify if there is value of a fit between the specific organizational factors of three nonprofit organizations and their management tools to support organizational planning. The plans studied took place between 2004 and 2008 at CDI Matriz, with activities in Latin America, at Associação Saúde Criança Renascer, present in Brazil and at CDI Chile. Data was collected through documental/electronic research and perceptions through a structured questionnaire and interviews. Afterwards, data and perceptions were analyzed in reference to the theoretical framework investigated, specifically the Macedo-Soares generic integrative model. The research identified as relevant organizational characteristics the lack of clear organizational objectives, the lack of alignment between areas and the concern with sustainability directing the organizations. The results suggest that the tools that promote the interdependence of management, information exchange and the informed dissent in decision making contributed to align the areas around a shared vision, besides creating a planning culture.

Dans cette thèse, nous nous intéressons à la question de recherche suivante : le management de la responsabilité sociétale influence-t-il significativement les caractéristiques instrumentales et organisationnelles de la fonction de contrôleur de gestion? Il s'agit principalement de savoir si le management de la responsabilité sociétale entraine une modification des missions du contrôleur, de son rattachement hiérarchique et des outils de gestion qu'il utilise. Dans un premier temps, en nous basant sur les approches contingentes de la fonction de contrôleur, nous proposons une analyse théorique de la question de recherche. En mobilisant les modalités "dissocié/intégré" du management de la responsabilité sociétale (Capron et Quairel 2006), nous suggérons que dans une approche dissociée le management de la responsabilité sociétale n'influence pas significativement les caractéristiques de la fonction de contrôleur, alors que dans une approche intégrée l'influence est significative. Dans un deuxième temps nous réalisons une étude empirique qualitative dans cinq contextes organisationnels pour évaluer la pertinence de notre propos théorique et aboutir à la formulation d'hypothèses testables. L'étude qualitative met en évidence que le management de la responsabilité sociétale semble systématiquement dissocié et que les contrôleurs de gestion sont maintenus dans leurs finalités économiques classiques. Sur cette base, nous formulons douze hypothèses relatives à l'influence significative du management de la responsabilité sociétale dans le but de les tester. Les données collectées sur la base d'une enquête par questionnaire auprès de 192 contrôleurs de gestion (92 répondants) nous permettent de réfuter les hypothèses émises. En définitive, ces données nous permettent de soutenir que du fait de sa dissociation, le management de la responsabilité sociétale n'a pas d'influence significative sur les caractéristiques instrumentales et organisationnelles de la fonction de contrôleur de gestion. / In this thesis we are interested in the following question: does the CSR management impact significantly the instrumental and organizational characteristics of the management accountant function? Firstly, we propose a theoretical analysis of the question by using a fonctionnalist and contingency approach of the management accountant. With reference to the "dissociated/integrated" modalities of CSR management (Capron & Quairel 2006), we suggest that in the dissociated way, there is no significant impact of CSR management on the management accountant characteristics. In the integrated way of CSR management, we suggest that there is a significant impact. Secondly, we realize a qualitative study based on interviews and documents analysis in five organizational contexts in order to evaluate our theoretical analysis and formulate some testable hypothesis. This study shows that in these organizations, CSR management is systematically dissociated and management accountants are maintained in their traditional economic missions. Based on these results, we stated twelve hypotheses that express the significant impact of CSR management on the management accountant function characteristics. Thirdly, we collect some data with a survey (92 management accountants respondants) to test these hypotheses. Based on this data, we have rejected the twelve previously stated hypotheses. Finally, in regard of these results, we defend the thesis that: due to its dissociated nature, CSR management does not impact significantly the instrumental and organizational characteristics of the management accountant function.

Companies and other organizations have to change and adapt their strategies and redefine their goals constantly. Actions and steps that are needed in order to achieve the defined goals and to realize the change are often executed in a form of a project. There is no doubt that projects need to be managed in an appropriate way. In organizations where there are more than one project executed in parallel and other projects are being planned or proposed at the same time it is necessary to manage not only the individual projects but the entire portfolio of projects and programmes. Portfolio management is needed to ensure that the selected projects are best aligned with the defined goals and the strategy but this requires an analysis of a large amount of data about current and upcoming projects or about available resources and their utilization. It is not always easy to get all required data and to perform the analysis. This is the reason why deployment of some project and portfolio management software tool should be considered. This thesis deals with a search for suitable open source project and portfolio management tools and with assessment of costs and benefits of deployment of selected open source tool in a hypothetical IT company. The goal of this thesis is to define the term project and portfolio management tool and to find at least five open source tools of this type that are suitable for deployment in an organization. At least one of these tools should be suitable for deployment in the IT company. Another goal is comparison of features and functionality provided by the open source tools with functionality provided by the robust proprietary project and portfolio management solution deployed on premise and with one solution offered in the Software-as-a-Service model. Creation of a business case dealing with implementation of the selected open source tool is the last goal of this thesis. Identification and description of available open source tools and comparison of these tools with representatives of the robust project and portfolio management tools developed and distributed in models different from open source are considered the main benefits of this thesis. The terms "open source software" and "project and portfolio management tool" are defined in the first part of this work. The definition of terms is followed by the definition of the overall approach to the assessment of the open source tools which involves definition of assessment criteria and obligatory requirements. Next part of the work is dedicated to the selection of the open source tools that are suitable for deployment in an organization and which represent candidates for project and portfolio management tools. Assessment of these tools using the defined criteria is performed as the next step which is followed by the comparison with representatives of proprietary project and portfolio management tools. Last part of the work is dedicated to the business case which deals with deployment of the selected open source tool. This work concludes with discussion whether the defined goals were met or not, and with the summary of the results.

The aim of the thesis is to introduce revenue management as complex managerial approach to hotel's revenue optimization with the case of Accor company. And, based on results of company's Prague's hotels analysis, suggest more effective revenue optimization solutions. To achieve this, the first chapter brings out theoretical knowledge of revenue management, its development, different approaches and tools of revenue optimization. Second chapter brings an insight to Accor company profile. The importance of revenue management for the company and practical cases of revenue optimization tools usage is content of third chapter. The purpose of the last chapter is to identify weaknesses of current revenue management tools application in five hotels of the company in Prague and to suggest steps leading to improved contribution of revenue management tools to revenue optimization. Most of them could bring higher revenue and profit contribution in a short term. Suggested steps are limited by knowledge and experience of the author. They are solely addressed to company's Prague's hotels. Deeper analysis could reveal other weaknesses. To eliminate them, coordinated action of Accor's headquarters is needed. Elimination of these imperfections would lead to improved performance of Accor's Prague's hotels as well.

This thesis is dedicated to the theme „Marketing management of the company” its point is awareness of marketing tools in Czech companies. The diploma thesis consists of theoretical and practical part. Theoretical part presents marketing research, the sorts of the marketing research and procedure of processing, describes the most common marketing tools. The practical part is focused on research of knowledge of marketing management tools, using them, causes of problems and evaluation of importance and satisfaction with separate tools.