Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-02-04T16:27:41Z No. of bitstreams: 2 Eduardo_Antonio_Stanisci_Pedro.pdf: 480497 bytes, checksum: 4ea5a6b0b6415717ef78f1afe7adc15a (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-02-04T16:27:41Z (GMT). No. of bitstreams: 2 Eduardo_Antonio_Stanisci_Pedro.pdf: 480497 bytes, checksum: 4ea5a6b0b6415717ef78f1afe7adc15a (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2003-06-09 / This research was done in order to help organizations, investors and managers to analyze the main market trends that influence them whenever it's necessary to make certain economic decisions that may cause a significant impact, when it's about such an interesting subject as e-commerce, that each day has been more and more discussed and spread quickly through the world. But, on the other hand, it doesn't have enough parameters that allow establishing rules for its analysis. In order to do a research about virtual commerce against traditional commerce, a powerful tool of management accountancy was used, that is a budgetary planning to improve the management process, covering both planning and results control. To reach this goal, the following things were detailed: merchandise budgetary phases (sale, logistics, purchase), expenses' and investments' budgets that happen between the two types of commerce, since the elaboration and preparation of the budgetary planning. The conceptual and technical differences of the operational and capital budget were explained through this budgetary process. And so the following processes were identified: the convergence and divergence of sales, logistics, expenses, capital investment and strategic planning processes between the traditional and virtual commerce. To obtain the aimed result, the hypothetic-inferential method was used with the formulation of presupposed ideas, which were tested along the research and evaluated through the exploration and examples of certain situations. All this resulted in an investigation capable to discover and analyze the technical and conceptual differences of the company's budget, and also the convergence and divergence existing in the budget's phases between the two types of commerce. The study result was very significant, as it was possible to point the innumerous technical and conceptual differences in the budget elaboration in all phases. It also showed a lot of convergence and divergence along the process that characterize both the traditional and the virtual commerce. As a consequence, the success was reached because the work could express the main relevant points to be considered between the two types of commerce and this way, to improve the company's view of those who are willing to ingress in the virtual world, without forgetting important concepts of the traditional world. / Este estudo explorat??rio visa contribuir com as organiza????es, investidores e gestores no sentido de auxili??-los a avaliar as principais tend??ncias mercadol??gicas que os influenciam, no momento em que seja necess??rio tomar determinadas decis??es econ??micas que possam causar um impacto significativo, quando se tratar de um assunto instigante como ?? o com??rcio eletr??nico, que a cada dia se torna mais discutido e difundido, mas que ainda n??o possui par??metros que permitam o estabelecimento de regras para sua an??lise. Com o prop??sito de pesquisar o com??rcio virtual em face do com??rcio tradicional, foi utilizada esta poderosa ferramenta da contabilidade gerencial, o or??amento empresarial, para tornar eficaz a execu????o do processo de gest??o, compreendendo tanto o planejamento quanto o controle de resultados. Para conseguir este objetivo, foram detalhadas as fases do or??amento de mercadorias (vendas e log??stica), o or??amento de despesas e de investimentos que ocorrem entre os dois tipos de com??rcio, quando da elabora????o e prepara????o do planejamento or??ament??rio. Foi atrav??s da utiliza????o do processo or??ament??rio que foram relatadas as diferen??as t??cnicas e conceituais do or??amento operacional e de capital, como tamb??m foram identificadas as converg??ncias e diverg??ncias dos processos de vendas, log??sticas, despesas, investimentos de capital e do planejamento estrat??gico entre o com??rcio tradicional e o com??rcio virtual. Para obter o resultado desejado utilizou-se o m??todo hipot??tico-dedutivo com a formula????o de pressupostos, que no decorrer da pesquisa, foram testados e avaliados a partir da explora????o e exemplifica????o de determinadas situa????es, que resultaram em uma investiga????o capaz de descobrir e analisar as diferen??as t??cnicas e conceituais do or??amento empresarial, e as converg??ncias e diverg??ncias existentes nas fases do or??amento entre os dois tipos de com??rcio. O resultado da pesquisa foi bastante significativo, pois conseguiu apontar em todas as etapas, in??meras diferen??as t??cnicas e conceituais quando da elabora????o do or??amento e mostrar v??rias converg??ncias e diverg??ncias no decorrer do processo que caracterizam tanto o com??rcio tradicional quanto o com??rcio virtual e por conseq????ncia, o ??xito maior foi alcan??ado, pois o trabalho conseguiu expressar as principais relev??ncias a serem consideradas entre os dois tipos de com??rcio e com isso melhorar a vis??o empresarial daqueles que desejam ingressar no mundo virtual, sem deixar de lado importantes conceitos do mundo tradicional.

Made available in DSpace on 2015-12-03T18:33:11Z (GMT). No. of bitstreams: 1 Walter_Antonio_Moraes_Voss_pt1.pdf: 5075650 bytes, checksum: 36e13ce2a81ac66da4d15cbe934a3358 (MD5) Previous issue date: 2014-10-07 / Researchers on the topic business budget believe that criticisms of this managerial accountancy tool are derived from the situational context which companies are subject to and the way they use this tool. This dependence can lead to budget settings, in which critical perception may differ from one to another. The aim of this research is to develop a theoretical model of a survey, which shall indicate whether the managers of organizations realize the relationship between contingency factors and the criticism of the budget as considerable. Moreover, whether the types of budgets used may moderate these relationships, this is, make them more or less considerable. The modeling process was based on the conceptual approach of Bunge (1974), along with the application of the structural equation Partial Least Square Structural Equation Modeling (SEM-PLS) model. / Estudiosos sobre o tema or??amento empresarial acreditam que as cr??ticas feitas a esse artefato de contabilidade gerencial sejam oriundas do contexto situacional ao qual as empresas est??o sujeitas, al??m da forma como utilizam o or??amento. Essa depend??ncia pode levar a configura????es de or??amento, cuja percep????o cr??tica pode diferir uma da outra. O objetivo deste trabalho ?? desenvolver um modelo te??rico de uma survey, para constatar se os gestores das organiza????es percebem as rela????es entre os fatores contingenciais e as cr??ticas ao or??amento como consider??veis. Ademais, se os tipos de or??amentos utilizados podem moderar essas rela????es, isto ??, torn??-las mais ou menos consider??veis. O processo de modelagem ocorreu a partir da abordagem conceitual de Bunge (1974), juntamente com a aplica????o do modelo de equa????es estruturais Partial Least Square Structural Equation Modeling (PLS-SEM).

Made available in DSpace on 2015-12-04T11:45:36Z (GMT). No. of bitstreams: 1 Edson_Rodrigues.pdf: 593175 bytes, checksum: fd7bb508b10ed5f1259cff50ec54ca8b (MD5) Previous issue date: 2002-11-20 / This work seeks to contribute through an analysis of the impacts caused by the integrated systems based in the philosophy ERP (Enterprise Resource Planning) to the area of Controllership. We will be present what is an integrated system and it's function for the area of controllership of the company, giving emphasis to the planning activities and business budget. The purpose of this work is to demonstrate through research, how the Controllership are being influenced by the use of the Integrated Systems and it's use became necessary on a day by day basis of the companies and their professionals. In order the implementation of a system is successful, it is of vital importance a detailed and appropriate planning where critical factors of the operation are observed and previously identified. Through the model DEQ - Decision through Technology of the Quantified Exception, we tried to analyze a specialist system that allows the administration of budget planning of a company that has an implemented ERP to become more effective. / Este trabalho procura contribuir, atrav??s de uma an??lise dos impactos causados pelos sistemas integrados baseados na tecnologia ERP (Enterprise Resource Planning). Ser??o apresentados o que ?? um sistema integrado e a sua fun????o para a ??rea de controladoria da empresa, dando ??nfase ??s atividades de planejamento e or??amento empresarial. O objetivo deste trabalho ?? demonstrar atrav??s de pesquisa, o quanto a Controladoria, sob o aspecto or??amento e planejamento financeiro est?? sendo influenciada pelo uso dos Sistemas Integrados de Gest??o, e, que este uso se, faz necess??rio no dia-a-dia das empresas e de seus profissionais. Para que a implanta????o de um sistema tenha sucesso, ?? de vital import??ncia um planejamento detalhado e adequado onde sejam observados e identificados previamente os fatores cr??ticos da opera????o. Atrav??s do modelo DEQ - Decis??o via Tecnologia da Exce????o Quantificada, procuramos analisar um sistema especialista que permite tornar ainda mais eficaz a gest??o de planejamento or??ament??rio de uma empresa que possui um ERP implementado.

Made available in DSpace on 2015-12-03T18:33:06Z (GMT). No. of bitstreams: 1 Manoel_Pinto_Silveira_Neto.pdf: 1566876 bytes, checksum: dd4914579c1b784995776d0adba8df57 (MD5) Previous issue date: 2004-08-26 / The prime reason for the frequent criticism users in organizations make over the traditional budgeting process are based on the fact of it being apart of the actual company operational scenario, quite often due to the lack of commitment regarding the planned numbers and the inappropriate input of the system. The activity-based costing (ABC) system shows the detailed use of resources on the organization business processes, providing important means for both a cost strategic management and operational performance measurement, being so an adequate instrument to support planning. This work analyzes the applications of an ABC system information on a health insurance budgeting process, standing out the improvement obtained in the financial forecasts development and the decision making process quality. The analysis is focused on the traditional budgeting procedures (planning and control) improvements when the company begun to use the ABC system, giving the details of its applications in product cost allocation and profitability analysis, capacity planning, activity-based cost forecasts, diagnostic variance analysis and information technology projects control. The importance of the research problem, that intends to examine if the ABC system information being integrated with the traditional budgeting process improves the effectiveness of that management instrument in services organizations, is also justified because the case study evaluates a company that takes part of the Supplement Health Services System, a widely discussed subject in Brazil nowadays. The conclusions of this research indicate that an ABC system fits as a support tool for the budgeting process, showing different approaches that could be applied or tested in other organizations. / As freq??entes cr??ticas que o processo de or??amento tradicional recebe dos usu??rios as organiza????es est??o principalmente baseadas no seu distanciamento da realidade operacional da empresa, ocasionado muitas vezes pela falta de compromisso com os n??meros planejados e a inadequa????o das informa????es que o alimentam. O sistema de custeio baseado em atividades (ABC) demonstra detalhadamente o consumo dos recursos pelos processos de neg??cio realizados nas organiza????es, fornecendo subs??dios importantes para o gerenciamento estrat??gico dos custos e acompanhamento do desempenho operacional, sendo, portanto, um instrumento adequado para apoiar o planejamento das empresas. Este trabalho analisa a aplica????o das informa????es de um sistema ABC no processo or??ament??rio de uma empresa do ramo de seguro sa??de, ressaltando o aperfei??oamento qualitativo alcan??ado no desenvolvimento das proje????es financeiras e na tomada de decis??es. A an??lise est?? focada nas melhorias apresentadas pelos procedimentos (planejamento e controle) relacionados ao or??amento tradicional a partir do uso do ABC, detalhando-se suas aplica????es a aloca????o dos custos aos produtos e an??lise de rentabilidade, dimensionamento de capacidade instalada, proje????o de custos com base nas atividades, an??lise diagn??stica da varia????o e controle de projetos de tecnologia da informa????o. A relev??ncia do problema de pesquisa, que visa examinar se a integra????o das informa????es de um sistema ABC ao processo tradicional de or??amento empresarial melhora a efic??cia deste instrumento gerencial em empresas prestadoras de servi??o, se justifica tamb??m pelo fato do estudo de caso avaliar uma empresa que faz parte do Sistema Supletivo de Sa??de, ??rea que atualmente ?? tema de amplo debate no Brasil. As conclus??es obtidas as pesquisa apontam para adequa????o do sistema ABC como ferramenta de apoio ao processo or??ament??rio, apresentando diferentes abordagens que poderiam ser aplicadas ou testadas em outras organiza????es.