Submitted by Rosangela Silva (rosangela.silva3@unioeste.br) on 2018-02-21T13:23:00Z No. of bitstreams: 2 Júlio César Ferreira.pdf: 2980071 bytes, checksum: 509bf23d60c57c8170df77711c97526c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-02-21T13:23:00Z (GMT). No. of bitstreams: 2 Júlio César Ferreira.pdf: 2980071 bytes, checksum: 509bf23d60c57c8170df77711c97526c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-06-01 / The emphasis on the urgency of humanity development compatible with current and future needs – named sustainable development – has had an impact on a number of sectors. The concern about sustainability extends to the tourism sector, especially to the means of lodging, which implements actions seeking to obey the principles of sustainability. Based on this argument, it was decided to investigate and to analyze the level of sustainability management of hotels in Foz do Iguaçu, PR. In order to achieve this objective, hotels associated with the Brazilian Hotel Industry Association (ABIH) were selected to compose the sample, being the main objective of this study the use of Managerial Accounting as a support, through the model proposed by Callado (2010). Thus, the following strategy was carried out: description of the importance of sustainability in hotels management; discussion and presentation of the applicability of theoretical models of sustainability indicators; measurement of the level of sustainability of the hotel companies of Foz do Iguaçu, PR, using the Grid model of Corporate Sustainability (GSE). The research was characterized, regarding the objectives, as exploratory and descriptive, since the existing situations in the studied companies was described, identified, reported and compared, and the scientific contributions that were made on the sustainable development of the hotels were investigated. Concerning the technical procedures of this research, it was classified as bibliographic and survey. Regarding the problem approach, it was characterized as qualitative, since it highlighted the perception of the subjects about the research’s theme, as well as confronted and validated the results. As a result, this research has shown that most of the hotels investigated do not have satisfactory sustainable performances in the three dimensions. Regarding the Environmental dimension, it was observed that 61% of the hotels performed satisfactorily, while 39% of the hotels had unsatisfactory results. In the economic dimension, it was observed that only 30% of hotels presented satisfactory performances. The remaining 70% of hotels performed below average in this dimension. In the social dimension, 35% of the 23 hotels presented satisfactory performances in the Partial Social Sustainability Scores. The other 65% hotels performed below average in this area. It can be asserted that this research contributed with important information on the profile of hotel management, both for the sustainable development in the environmental, economic, and social aspects, as well as for the efficiency of the environmental management of its enterprises in the search of Corporate Sustainability. Finally, the Managerial accounting, as an indispensable tool to assist strategies and decisions of hotel companies, provides timely and highly relevant information, so that the administration can make coherent and safe decisions in the scope of Corporate Sustainability. / A tônica sobre a urgência de um desenvolvimento da humanidade compatível com as necessidades atuais e futuras – o chamando desenvolvimento sustentável – tem marcado diversos setores. A preocupação com a sustentabilidade se estende ao setor turístico, em especial aos meios de hospedagem, que implantam ações buscando atender aos princípios da sustentabilidade. A partir dessa premissa, resolveu-se analisar o nível de gestão da sustentabilidade dos hotéis de Foz do Iguaçu, PR. Para este fim foram selecionados os hotéis associados à Associação Brasileira da Indústria de Hotéis (ABIH) para compor a amostra, tornando-se esse o objetivo principal deste estudo, utilizando como suporte a Contabilidade Gerencial, por meio do emprego do modelo proposto por Callado (2010). A fim de atender a esse objetivo, foi utilizada a seguinte estratégia: caracterizada a importância da sustentabilidade na gestão da rede hoteleira; discutida e apresentada a aplicabilidade dos modelos teóricos dos indicadores de sustentabilidade; mensurado o nível de sustentabilidade das empresas da rede hoteleira de Foz do Iguaçu, PR; por meio do modelo Grid de Sustentabilidade Empresarial (GSE). A pesquisa caracterizou-se, quanto aos objetivos, como exploratória e descritiva, pois descreveu, identificou, relatou e comparou as situações existentes nas empresas estudadas, e buscou conhecer as contribuições científicas que se efetuaram sobre o desenvolvimento sustentável dos hotéis. Quanto aos procedimentos técnicos a pesquisa se classificou em bibliográfica e de levantamento. Acerca da abordagem do problema, caracterizou-se como qualitativa pois ressaltou a percepção dos sujeitos da pesquisa sobre o tema, assim como confrontou e validou os resultados. Como resultados, a pesquisa demonstrou que a maioria dos hotéis investigados não apresenta desempenhos sustentáveis satisfatórios nas três dimensões. Quanto à dimensão Ambiental, foi observado que 61% dos hotéis apresentaram desempenho satisfatório, enquanto que 39% dos hotéis obtiveram resultados insatisfatórios. Para a dimensão Econômica, observou-se que somente 30% hotéis apresentaram resultados satisfatórios. Os demais 70% dos hotéis apresentaram performance abaixo do desempenho médio para esta dimensão. Para a dimensão social, 35%, dos 23 hotéis apresentaram desempenhos satisfatórios nos Escores Parciais de Sustentabilidade da Dimensão Social. Os demais 65% apresentam desempenho abaixo da média nesta dimensão. Acredita-se que a pesquisa contribuiu com importantes informações sobre o perfil da gestão hoteleira, tanto para o desenvolvimento sustentável nos aspectos ambiental, econômico e social, quanto para a eficiência na gestão de seus empreendimentos em busca da Sustentabilidade Empresarial. Por fim, a contabilidade gerencial, sendo uma ferramenta indispensável no auxílio das estratégias e decisões das empresas hoteleiras, fornece informações tempestivas e altamente relevantes para que a administração tome decisões coerentes e seguras, no âmbito da Sustentabilidade Empresarial.

[pt] Assistimos, a partir da década de 1990, ao crescimento do pensamento neoliberal internacional, que traz em si a premissa da manutenção de um Estado mínimo e ao mesmo tempo eficiente. A influência da globalização nesse processo de mudança do cenário político-social e as freqüentes crises econômicas internacionais tornaram imperativo que os governos adotassem medidas capazes de garantir formas de adaptaçãoà nova realidade que ora se põe, dentre as quais,novas formas de gestão. Esta dissertação é iniciada com um estudo sobre um modelo de apoio à decisão gerencial baseado em resultados econômicos denominado GECON - Gestão Econômica. Em seguida, por meio de um estudo de caso, investiga o modelo de gestão e cultura organizacional existente nas Organizações Militares Prestadoras de Serviços - OMPS - da Marinha do Brasil. A seu final, é traçado um paralelo comparativo entre o modelo conceitual/teórico da GECON e o modelo real, em funcionamento numa OMPS, verificando as diferenças conceituais e a falta de alinhamento entre ambos. / [en] We have seen the growth of the neo-liberal international thinking since the beginning of the decade of 1990, which carries the idea of keeping at the same time a minimal and efficient State. The influence of globalization in this process of change of political-social scenary and the common international economic crisis becam imperative that the governments should adopt measures which garantee forms of adaptation to the new reality faced. This dissertation begins with a study about a managerial decision support model based on economic results named Economic Management - GECON-. Next, in a case study research, investigates the administrative model in use on the military organizations specialized in services of the Brazilian Navy - OMPS-. At the end, it verifies how both are out of alignment and the differences between the conceptual/theoretical model GECONa and the real existing model OMPS.

Quelle comptabilité de gestion pour les organisations du bloc communal ? C’est la question que pose cettethèse. L’objet de cette recherche est d'étudier comment - sous quelle forme et pour répondre à quels objectifs- les communes et les établissements publics de coopération intercommunale (EPCI) utilisent la comptabilitéde gestion. A l'origine, la comptabilité de gestion s'adresse aux entreprises et sa transposition auxorganisations non marchandes, aux finalités différentes, pose question. L’étude de la littérature montre uncheminement chaotique de cet outil du contrôle de gestion dans les organisations du bloc communal depuisles années 1980, avec l’influence d’un certain idéaltype de la comptabilité de gestion émanant des entreprises.La littérature récente ne rend pas compte de la situation actuelle de cet outil dans les organisationscommunales.Une recherche exploratoire de nature qualitative, sur neuf cas, montre une grande diversité des pratiques enmatière de comptabilité de gestion et permet de poser des hypothèses. Celles-ci sont ensuite testées à plusgrande échelle dans le cadre d’une étude quantitative. L’analyse de 124 questionnaires complétés par descadres territoriaux met en évidence une utilisation accrue de la comptabilité de gestion pour répondre à desobjectifs différenciés, ainsi qu’une diversité des approches et des méthodes permettant la construction detypologies. Cette recherche montre que les organisations du bloc communal ont majoritairement opté pourune approche contingente de la comptabilité de gestion. Les logiques de transposition actuelles sontdavantage focalisées sur les finalités de la comptabilité de gestion (la recherche de légitimité ou d’efficience)que sur son contenu (la méthode de calcul de coûts). / This thesis raises the question of the appropriate type of management accounting in local government. Thepurpose of this research is to study how local authorities have been using managerial accounting. Originally,managerial accounting was meant for companies and using it for non-profit organizations, which have differentpurposes, is problematic. Studying the literature on this topic shows that the use of this management tool bylocal authorities since the 1980s has not been smooth, as it originated from an ideal-type of managerialaccounting applying to companies. There is no recent literature reflecting the real conditions of thismanagement tool in local authorities.Our exploratory and qualitative research, built on nine case studies, reveals a wide variety of practices, whichenabled us to develop research hypotheses. These hypotheses were then tested on a large-scale, throughquantitative research. The 124 completed questionnaires we analyzed showed that managerial accounting isincreasingly used to address diversified targets and uses different approaches and methods. This in turnenabled us to build typologies. This research shows that local authorities have opted for a contingent approachto managerial accounting. Current transpositions focus more on the aims of management accounting (lookingfor legitimacy or efficiency), than on its contents (cost method).

The democracy in South Africa brought about many changes and new challenges. One such challenge was to transform the Higher Education institutes in South Africa. The National Commission on Higher Education (NCHE) resulted in the proposed National Plan for Higher Education in 2001. This referred to the restructuring of Higher Educational Institutes in South Africa. The National Plan for Higher Education listed priorities within section 6, which deals with the restructuring process. Some of these priorities referred to the reduction of duplications and overlaps in the programmes offered. Prior to 2005, Technikons offered the course National Diploma: Cost and Management Accounting over three years. Former Technikons developed their curricula for Cost and Management Accounting to utilise career orientated training in order to provide students with the necessary knowledge and skills for careers in financial and cost and management accounting as was applied in commerce and industry. Before the transformation and restructuring of the South African higher education institutions, Technikons in South Africa was part of a National system where a National curriculum was developed and implemented by all Technikons in South Africa. Curriculum development took place on a national level. Therefore, the programmes offered at these former Technikons were similar. Some of the former Technikons still offer the National Diploma in Cost and Management Accounting but in a different format. Students registering for this programme, register for a National Higher Certificate (NHC) in Accountancy. The duration of this NHC is two years where after students can complete a third year to graduate with a National Diploma in Cost and Management Accounting. The NHC in Accountancy was also developed on a national level and the curricula are similar at the higher education institutions offering it in South Africa. Since the merger of higher education institutions in South Africa, the responsibility to develop new programmes shifted from a national level to an institutional level. The newly merged institutions carry the responsibility to develop new programmes which suites the specific institution and serves the need of the specific communities. The iv primary objective of this study is to analyse the Cost and Management Accounting curricula in South Africa with the intention to propose a new curriculum for this diploma. To suggest a proposed curriculum, the old curricula of the various South African institutions were considered using qualitative research methods. The four South African institutions and the two Australian institutions were analysed and a balanced curriculum proposed out of this information. The proposed curriculum for the diploma in accounting, combined subjects that have been offered previously and subjects that could further expand graduate employability. Five companies were selected to evaluate the proposed curriculum. After considering the views of all the interviewed employers, a final curriculum was suggested for the Diploma in Accounting. As a result of this study it was clear that in-service training should be added to the Diploma in Accounting. Eighty percent of the interviewed potential employers suggested that practical experience in third year studies would significantly enhance student employability. Cost and Management Accounting has long been used by accountants to help managers understand the different costs of running a business. It is important for managers to identify certain areas of the business process where costs can be cut and the profitability increased. From this study it is clear that the proposed curriculum is acceptable to employers as they found that students will benefit from it.

The thesis is focused on relations of managerial accounting and Business Intelligence systems. Main goal is to describe situations when BI solutions can effectively support specific managerial accounting tasks. In these situations multiple options are mentioned. This thesis is divided into three main parts. The first part is a theoretical introduction of measurement of performance and managerial accounting (chapter 2). The second part is an introduction of key Business Intelligence solution components and its architecture (chapter 3). Variantsof support of selected managerial accounting tasks with BI are presented in the third part (chapter 4).

This work focuses on application of Activity based costing method in Primus CE. Within the practical part of the thesis, analysis of selected part of logistics process in the company is performed and activities within the process are mapped and valued. The thesis describes individual steps of valuation. Firstly activities for valuation are defined. In second step, cost-pool related to defined activities is identified. Following this step cost-pool is divided into sub-cost-pools based various cost-drivers which are likely to be common for activities in the groups. Selection of cost drivers is covered and reasoning is provided in the thesis. In the last step, cost of each activity is calculated. The summary of the work includes findings from the process of creating this model as well as findings resulting from valuation itself.

Submitted in fulfilment of the requirements of the Master of Accounting degree, Faculty of Accounting and Informatics, Durban University of Technology, Durban, South Africa, 2016. / Financial accountability, financial control and financial reporting are the three main elements that determine the performance of the municipality. An analysis had to be made on each of these elements to find any limitations and gaps that negatively impact on the performance of the organisation. The aim of the study was to evaluate financial accountability, financial control and financial reporting of Umtshezi Municipality. The study was a census study and it was quantitative, descriptive and cross sectional in nature. The target population comprised of 45 employees from the finance department which was divided into five units, namely, Supply Chain Management, Expenditure, Asset/Fleet, Revenue and Budget. The IBM Statistical Package for Social Sciences (SPSS) version 22.0 was used to determine statistical results. The findings of the study discovered that officials lack educational qualifications and adequate understanding of the MFMA. The respondents also indicated that there was political influence affecting administration within the municipality. The study recommended that the municipality should provide funds to train employees. National Treasury should conduct consistent reviews on the implementation of the MFMA. The Department of Cooperative Governance and Traditional Affairs (COGTA) should intervene to protect the administration from political threats. / M

"Currently, the largest barrier to any given market usually involves capital. If a company does not have enough investment capital to start with, it could fail before it even gets started. However, there is a new component that affects some of the largest corporations in the world. The problem relates to being able to sustain current internal processing, as well as adapt and grow in new markets with higher volumes. There are systems out there today that claim to address these issues along with e-commerce and other electronic sharing of information."

The theme of diploma´s thesis is a managerial accounting as a bulding management. The diploma´s thesis is divided into the theoretical and practical part. The theoretical part explain the term construction company and it´s management and subsequently describes the issue of accounting with a more detailed specification of financial and managerial accounting. The practical part is already focused on a particular construction company for which a model of management accounting is designed as a tool for managing a construction company.

The changing global economic situation entails the transformation of national accounting systems. The purpose of the master thesis is to conduct a comparative study of the theoretical foundations and practical tools for the functioning of the accounting system in Russia and China. The object of the master thesis are the issues of organization and conducting of accounting in Russia and China. The subject of the master thesis is a comparative characteristics of accounting systems. In the thesis investigated theoretical aspects of the global experience in building accounting systems, analyzed the composition of the national accounting standards of Russia and China, studied IFRS and carried out a comparison of accounting systems of Russia and China. Master thesis consists of introduction, three chapters, conclusion, bibliography and applications. / Изменение мировой экономической ситуации влечет трансформацию национальных систем бухгалтерского учета. Цель магистерской диссертации состоит в проведении сравнительного исследования теоретических основ и прикладных инструментов функционирования системы бухгалтерского учета в России и КНР. Объектом магистерской диссертации являются вопросы организации и ведения бухгалтерского учета в России и КНР. Предметом магистерской диссертации является сравнительная характеристика систем бухгалтерского учета. В диссертации исследованы теоретические аспекты мирового опыта построения систем учета, проанализирован состав национальных стандартов учета России и Китая, исследованы стандарты МСФО и осуществлено сравнение учетных систем РФ и КНР. Магистерская диссертация состоит из введения, трех глав, заключения, библиографического списка и приложений.