Made available in DSpace on 2015-12-04T11:45:25Z (GMT). No. of bitstreams: 1 Evandro_Rafael_Ascencio_de_Sousa.pdf: 438110 bytes, checksum: e8c08e72ac16e36b183558b1bba21a32 (MD5) Previous issue date: 2003-04-10 / The proposal of this work is to understand how the small companies treat the administration of their businesses. The methodology used consisted bibliographical research followed by an exploratory research. For such purpose small companies were studied because they are a important economical agent, inserted in an environment of constant transformation and change, characterized as system and sub-system that interact among themselves and with his environment. Also the subject of the entrepreneurs was approached, the assumed responsibilities according with their faiths, ideas, desires and the risk. The concept of small companies were viewed the bibliographical research were administration and the administration model. Starting from the concept of those elements we looked for the synthesize, through questionnaire, interviews, observations and analysis of data uplifted for exploratory research. The sample accomplished had characteristics of those companies. In a general way, the work is intended to study the characteristics of the administration models used by small companies, also to wake up new researchers' interest for small companies. / A proposta deste trabalho ?? estudar a gest??o das pequenas empresas. A metodologia utilizada foi a pesquisa bibliogr??fica seguida de uma pesquisa de campo explorat??ria. Para tal prop??sito as pequenas empresas foram estudadas por serem um importante agente econ??mico, inseridas em um ambiente em constante transforma????o e mudan??a, caracterizadas como sistema e subsistema que interagem entre si e com o seu ambiente. Tamb??m ?? abordada a quest??o dos empreendedores, que s??o os idealizadores, fundadores e gestores de tais empresas, no que tange as suas cren??as, id??ias, desejos e o risco que aceitam assumir. Preliminarmente tratamos na revis??o bibliogr??fica os conceitos relacionados a pequenas empresas, ambiente, a vis??o sist??mica da empresa, gest??o e modelo de gest??o, de forma a caracterizar o modelo de gest??o. A partir da conceitua????o desses elementos buscamos sintetizar, por meio de question??rio, entrevistas, observa????es e an??lise dos dados levantados um entendimento sobre quais as caracter??sticas dos modelos de gest??o utilizados por essas empresas, ainda de maneira explorat??ria, atrav??s de uma pesquisa onde as amostras utilizadas foram obtidas de forma n??o probabil??stica. Assim estudou-se as caracter??sticas dos modelos de gest??o utilizados pelas pequenas empresas.

Made available in DSpace on 2015-12-04T11:45:22Z (GMT). No. of bitstreams: 1 Amauri_Liba.pdf: 1653707 bytes, checksum: 421b4d05605dd893ad24658fff3b4b1a (MD5) Previous issue date: 2002-10-21 / This work is supposed to estimulate the study and development of the accountancy in small and medium enterprises, especially the ones in the area of civil architecture. Chapter 1 shows the methodology of research what is extremely important to academic researches. The small and medium enterprises are studied in chapter 2, focusing several concepts and classifications about them and presenting a classification for them in the area of civil architecture. Chapter 2 also shows the obligatoriness and necessity of accountancy for these enterprises, presenting the lack of its accouting class in relation to them. Chapter 3 shows the concept of what is understood by civil architecture as well as its importance, characteristics, profile of most businessmen and perspective of small and medium enterprises in the sector. Chapter 4 shows the main contribution occured in the civil architecture,although it is not the object of this work, it shows its own characteristics that induce the accounting in each result. Chapter 5 shows an example of a case,with names and values changed due to professional sigil, where the accountings are presented as they were elaborated and the lack of information to the businessmen. Finally, chapter 6 shows an accountancy sample with individualization per work, its function in the activity and the low cost to establish it. In this same chapter it is made a comparision between the two methods checking then, the gain related to information quality, as well as the saving provided with taxes, especially the ones related to social welfares taxes for work quittance related to Iss ( taxes charged by the municipal district). / O trabalho em quest??o visa incentivar o estudo e o desenvolvimento da contabilidade em empresas de pequeno e m??dio porte, em especial, as pequenas e m??dias empresas do setor da constru????o civil. No cap??tulo 1, verifica-se a metodologia de pesquisa, o que ?? de suma import??ncia para pesquisas acad??micas. A pequena e a m??dia empresa s??o estudadas no cap??tulo 2, com ??nfase nos diversos conceitos e classifica????es existentes sobre elas, sendo apresentada uma classifica????o para as pequenas e m??dias da constru????o civil. No segundo cap??tulo ?? abordada a obrigatoriedade e a necessidade da contabilidade para essas empresas e apresentando-se as car??ncias da pr??pria classe cont??bil com rela????o a elas. O cap??tulo 3 apresenta o conceito, ou seja, o que se entende por constru????o civil, bem como sua import??ncia, caracter??sticas, perfil da maioria dos empres??rios e perspectivas das pequenas e m??dias empresas do setor. Apresentam-se no cap??tulo 4 os principais tributos incidentes na constru????o civil. Muito embora esses n??o sejam objeto deste trabalho, apresentam caracter??sticas pr??prias que induzem a contabiliza????o ?? individualiza????o dos resultados. No cap??tulo 5, ?? apresentado um estudo de caso, com nome e valores alterados, em fun????o do sigilo profissional. S??o apresentadas tamb??m as pe??as cont??beis, bem como o meio pelo qual s??o elaboradas, e as car??ncias em termos de informa????o para os empres??rios. Por fim ?? apresentado no cap??tulo 6, um modelo de contabilidade com individualiza????o por obras, sua funcionalidade em fun????o dos resultados e do baixo custo para implanta????o. No mesmo cap??tulo ?? realizada uma compara????o entre os dois m??todos, verifica-se ent??o o ganho em fun????o da qualidade da informa????o, bem como a economia proporcionada em termos tribut??rios, em especial com rela????o a encargos previdenci??rios para quita????o de obras e em rela????o ao Iss imposto sobre servi??os municipal.

Made available in DSpace on 2015-12-03T18:35:08Z (GMT). No. of bitstreams: 1 Ednilson_Santos_e_Silva.pdf: 2245665 bytes, checksum: e85e9aab4a239d5fa002753918a76b26 (MD5) Previous issue date: 2005-04-25 / The competitiveness and the search for better results are motivating factors in any type of organization. The micro companies and small business companies also are stimulated by these same factors, beyond the guarantee of its continuity. The objective of this work was to evaluate the management of the micro companies and commercial small business companies in the sector of auto parts in the city of Guarulhos how much its tack the models of measurement of performance. The hypotheses of the research correlated the companies as to the time of existence and number of employees; the main manager as to its qualification (school level) and previous experience in the branch to the adapted criteria of excellency for the reality of the companies. These criteria had been models of measurement, leadership, strategies and plans, customers, information and knowledge, people and processes. Of the population of 403 classified establishments as retail of auto parts, 27 companies had accepted to participate of interviews structuralized through a form consisting of 26 questions based on the evaluation of the National Quality Prize. The data gotten through the interviews had been treated statistically by non-parametric tests, the data are nominal. The qui-square test was used to explain and test the relation of dependence between the variables and the V of Cram??r, the correlation degree. Based on the tests, the work evidenced a distance of the population to the criteria for the performance management / A competitividade e a busca por resultados melhores s??o fatores motivadores em qualquer tipo de organiza????o. As microempresas e empresas de pequeno porte tamb??m s??o impulsionadas por estes mesmos fatores, al??m da garantia de sua continuidade. O objetivo deste trabalho era avaliar a gest??o das microempresas e empresas de pequeno porte comerciais no setor de autope??as na cidade de Guarulhos quanto a sua ader??ncia a modelos de mensura????o de desempenho. As hip??teses da pesquisa correlacionavam as empresas quanto a seu tempo de exist??ncia e n??mero de funcion??rios; o principal gestor, quanto a sua qualifica????o (escolaridade) e experi??ncia anterior no ramo, aos crit??rios de excel??ncia adaptados para a realidade das empresas. Estes crit??rios foram: modelos de mensura????o, lideran??a, estrat??gias e planos, clientes, informa????es e conhecimento, pessoas e processos. Da popula????o de 403 estabelecimentos classificados como varejo de autope??as, 27 empresas aceitaram participar de entrevistas estruturadas atrav??s de um formul??rio contendo 26 quest??es baseadas na avalia????o do Pr??mio Nacional da Qualidade. Os dados obtidos nas entrevistas foram tratados estatisticamente por meio de testes n??o param??tricos, haja vista os dados serem nominais. O teste qui-quadrado foi utilizado para aferir a rela????o de depend??ncia entre as vari??veis e o V de Cram??r, o grau de correla????o. Apurados os testes, o trabalho evidenciou um distanciamento da popula????o dos crit??rios para a gest??o de desempenho.

Made available in DSpace on 2015-12-04T11:45:20Z (GMT). No. of bitstreams: 1 Antonio_Celso_Aleixo.pdf: 617050 bytes, checksum: f40f1b414ea7e3c5ca13e4aadaaf9eae (MD5) Previous issue date: 2005-05-23 / This dissertation explores the concepts of measurement which supports to the accounting system of the companies, and investigate if they reflect practices of the managerial accounting. Are the small and medium size companies which compose the regional cluster of female shoes manufacturing, at the city Ja??, estate of S??o Paulo, object of observation this study. The general aim will be demonstrate that information based on criteria of managerial accounting, has better conditions to support the decision making process, even for small and medium size companies, despite their administrative structural limitation. The sample of the research, which has been intensionally chosen, is composed by fifteen small and medium size shoes companies, which have been classified under Fiesp's criteria. Those companies have been chosen among a population that ranges sixty small and medium size shoes companies, registered in the cadastre at the City Hall of Ja??. The study indicates that those companies choose by the principals accounting concepts, when they measure their operations, worrying only whith what has been established by the tributary legislation, specially, to the measurement of annual profit. / O trabalho explora os conceitos de mensura????o que d??o suporte ao sistema de informa????o cont??bil das empresas, e investiga se os mesmos refletem pr??ticas de Contabilidade Gerencial. S??o as empresas de pequeno e m??dio porte que, formam o cluster regional da fabrica????o de cal??ados femininos, no Munic??pio de Ja??, Estado de S??o Paulo, objeto de observa????o deste estudo. O objetivo geral ser?? demonstrar que, informa????es baseadas em crit??rios de mensura????o de Contabilidade Gerencial, possuam melhores condi????es de apoiar o processo de tomada de decis??o, mesmo para empresas de pequeno e m??dio porte, em que pesem as conhecidas limita????es em suas estruturas administrativas. A amostra da pesquisa, escolhida intencionalmente, ?? composta por quinze empresas de pequeno e m??dio porte do setor cal??adista, classificadas de acordo com crit??rio definido pela FIESP. Foram escolhidas a partir de uma popula????o de sessenta empresas de pequeno e m??dio porte, registradas no Cadastro da Prefeitura Municipal de Jahu. O estudo indica que, ao mensurar suas opera????es, estas empresas optam pelos conceitos que d??o suporte aos Princ??pios Fundamentais de Contabilidade, preocupando-se, exclusivamente, com o que determina a legisla????o tribut??ria vigente, especialmente, as regras para apura????o do lucro anual.

Made available in DSpace on 2015-12-04T11:45:21Z (GMT). No. of bitstreams: 1 Wilson_Roberto_Boaventura.pdf: 545906 bytes, checksum: 083ab64443de3943dafcd7d3a650fca6 (MD5) Previous issue date: 2003-07-17 / The relevant participation of micro and small companies in economic scenario, national as at in the world, has awoken the interest of studious and researchers. The contribution that these organizations offering to the society, giving the first job's opportunity, absorbing laborer without qualification and engendering innovations and discoveries in a variety of fields, it is irrefutable. Nevertheless, some occurrences related to management's imperfection, has been one of the causes responsible for premature closing down activities, affecting significant part of these companies. Therefore, this study is developing through bibliographic and field researches, in order to specify a registers and information management system adequate to these organizations, and for that, some analyses are doing, as at: characteristics and particularities of these organizations, the small entrepreneur's profile, the applied legislation and, the information and controls management systems that have been using. / A relevante participa????o dos micro e pequenos empreendimentos no cen??rio econ??mico, tanto nacional quanto mundial, tem despertado o interesse de estudiosos e pesquisadores. A contribui????o que essas organiza????es oferecem ?? sociedade, criando oportunidade de emprego ao iniciante, absorvendo m??o-de-obra de baixa qualifica????o e gerando inova????es e novas descobertas em v??rias ??reas, ?? ineg??vel. Entretanto, fatores ligados ?? falta e/ou defici??ncia de gerenciamento, t??m sido uma das causas que contribuem para o encerramento das atividades, prematuramente, de uma parcela significativa desses empreendimentos. Portanto, este estudo desenvolve-se a partir de pesquisas bibliogr??ficas apoiadas por pesquisas de campo, visando explicitar um sistema de registros e informa????es gerenciais adequado a essas organiza????es e, para tanto, s??o analisadas: as caracter??sticas e particularidades que envolvem esses empreendimentos, o perfil dos pequenos empreendedores, a legisla????o aplicada e os sistemas de informa????es e controles gerenciais utilizados.

Made available in DSpace on 2015-12-04T11:45:23Z (GMT). No. of bitstreams: 1 Daniel_Azevedo_Palma.pdf: 659411 bytes, checksum: 8ec62284ef0174631fb56ce15397dfef (MD5) Previous issue date: 2005-06-23 / The work involves theoretical references, concerning MPEs (Small and Medium Businesses) concepts, classifications and accounting, and includes a field research in the city of Una??, Minas Gerais, Brazil. The research tried to identify main characteristics of professional relationship between ESCs (accounting companies) and MPEs, determining how information generated by ESCs can be better used by MPEs management. The resulting sample confirmed MPEs individual feature, i.e., most tasks are generally centralized and performed by the owner. Another MPEs feature is that most partners and owners have only high school education. However, the average life of such companies is fairly high according to Brazilian standards. Also, the research revealed the use of SIMPLES (Unified System for the Payment of Taxes and Contributions by Small Businesses) as the primary taxation form. For these companies, accounting services are mainly rendered by third-party accounting companies. The accounting companies?? structure is also small, with few employees, and a significant percentage of owners having only a technical degree on accounting. Although MPEs and ESCs have stated that accounting information are useful for management, and that all records are worth entering, in some cases records are not complete, negatively affecting information quality. As a result, these information do not reflect company's reality. Therefore, besides record omission, the level of MPEs accounting information generated by Corporate Accounting is low, due to some evaluation criteria used for inventory and assets, which may not reflect company's reality. This shows how low is the usefulness of accounting information generated by ESCs as an aid to MPEs management. Another point worth mentioning is that in general MPEs receive from ESCs only those information that just try to fulfill tax legislation requirements, and ultimately are not useful to management. Concerning statements that MPEs and ESCs believe should be generated, the research shows that they contain detailed information that would contribute for company's management. However, MPEs reported the lack of need as the main reason why these statements are not used. The use of accounting support was reported as something good or excellent by MPEs, but most of them informed that accountant professionals are not prepared to help them managing the company. Nonetheless, most MPEs are willing to pay an extra fee to obtain better services and reports from accountants. In summary, contributions for MPEs management are necessary, but also require development from involved parties, in order to generate information that may reflect the company's economic, financial and equity reality, showing amounts that provide a future-focused analysis. In this aspect, the Balan??o Perguntado (Asked Balance Sheet) is a tool to help obtaining more realistic information for the company. In addition to management information, both owners and accounting professionals need a good knowledge of Finance and their business segment, allowing the analysis of investment risk and return rates. / Neste trabalho, al??m do referencial te??rico, envolvendo conceitos e classifica????es da MPE, e tamb??m da Contabilidade, realizou-se uma pesquisa de campo na cidade de Una?? -MG, em que se procurou identificar as principais caracter??sticas existentes na rela????o profissional entre as Empresas de Servi??os Cont??beis (ESC) e a Micro e Pequena Empresa (MPE) e verificar como as informa????es geradas pelas ESCs podem ser mais bem utilizadas na gest??o das MPEs. Obteve-se uma amostra corroborando a caracter??stica individual da MPE, em que o propriet??rio, normalmente, ?? centralizador e executor da maioria das tarefas. Apresentou-se tamb??m uma grande parte dos s??cios e propriet??rios que possuem apenas at?? o 2?? grau. Apesar de tais caracter??sticas, estas empresas possuem uma m??dia de vida relativamente alta para os padr??es brasileiros. Detectou-se a ado????o do Simples por parte das MPEs como a principal forma de tributa????o. Nestas empresas os servi??os cont??beis s??o realizados principalmente por empresas de servi??os cont??beis terceirizadas. Em rela????o ??s empresas de servi??os cont??beis, estas tamb??m possuem pequenas estruturas, poucos funcion??rios, e uma representativa parcela de propriet??rios s??o apenas t??cnicos em contabilidade. Verificou-se que apesar de as MPEs, e tamb??m as ESCs, terem declarado que as informa????es cont??beis s??o ??teis ?? gest??o, e que compensa registrar todas as movimenta????es, em alguns casos, n??o h?? na pr??tica o registro completo das movimenta????es, o que contribui, portanto, para o comprometimento da qualidade das informa????es cont??beis, tendo como conseq????ncia o fato de estas n??o refletirem a realidade da empresa. Ressalta-se, assim, que al??m da omiss??o de registros pelas MPEs, constata-se a fragilidade das informa????es cont??beis geradas pela Contabilidade Societ??ria, que, em fun????o de alguns crit??rios de avalia????o de estoques e ativos, por exemplo, podem n??o refletir a realidade da empresa. Com isso, percebe-se a pouca utilidade das informa????es cont??beis geradas pelas ESCs, para aux??lio na gest??o da MPE. Observa-se que as MPEs em geral recebem informa????es das ESCs as quais procuram atender essencialmente ??s exig??ncias da legisla????o fiscal, n??o se caracterizando como ??teis ?? gest??o. J?? em rela????o aos relat??rios que as MPEs e as ESCs acreditam que deveriam ser fornecidos ??s MPEs, foi poss??vel verificar sobretudo relat??rios com informa????es detalhadas e pass??veis de contribui????o para a gest??o das empresas. Relatou-se a falta de necessidade por parte das MPEs, como principal motivo para a n??o-utiliza????o destes relat??rios. As MPEs declararam como boa ou ??tima a utiliza????o de assessoria de um contador, por??m grande parte informou que os contabilistas n??o est??o preparados para auxiliar os empres??rios na gest??o das empresas. Apesar desse cen??rio, deve ser destacada a disposi????o de grande parte das MPEs em pagarem algo a mais para obten????o de melhores servi??os e relat??rios. Enfatiza-se, portanto, a necessidade de contribui????o para a gest??o da MPE, por??m, para isso, h?? a necessidade de uma evolu????o, em que as informa????es geradas possam refletir a realidade econ??mica, financeira e patrimonial da empresa, com valores que permitam efetuar an??lises com foco para o futuro. Nesse sentido, o Balan??o Perguntado apresenta-se como uma ferramenta capaz de obter informa????es mais pr??ximas da realidade da empresa. Por??m, al??m da necessidade do fornecimento de informa????es gerenciais, ?? preciso que os empres??rios e contadores possuam conhecimento sobre Finan??as, sobre o neg??cio da empresa, de forma que permita a an??lise dos riscos do investimento, bem como as taxas de retorno.

Made available in DSpace on 2015-12-04T11:45:26Z (GMT). No. of bitstreams: 1 Elaine_dos_Santos_Terrataca_Almeida.pdf: 606918 bytes, checksum: 2e9a7f842ecec65d009bd2128ef65cd2 (MD5) Previous issue date: 2003-05-09 / In the modern market the companies face several challenges daily. The globalization has reduced the frontiers between the countries, extended the commercial relation, increased the competition, required from the companies more and more quality in their products and services. In this environment many of the companies are able to grow and develop, while others cannot even survive. Most companies in Brazil and of the several other countries around the world are micro and small ones. They represent approximately 99% of the market, and they employ a great number of the world population, and they are considered a solution to unemployment. The mortality rate of the micro and small companies has been the target of attention from several countries and organizations in the world. The OECD - Organisation for Economic Cooperation and Development, for example, is working with Eurostat - The European Statistical System (The Statistical Office of the European Community), to examine the possibility to realize statistics at the international level in order to get more details about the factors of success, survival and failure of the companies. Brazil has a high mortality rate and one of the reasons is the lack of management capacity of the entrepreneurs. A concern with the creation, development and survival of the micro and small companies can be observed all around the world. The measures to reach this target include the improvement of the management capacity. This research proposes a reflection about the main difficulties of the micro and small companies and their characteristics. The aim of this research is to present management techniques, and to suggest reports models that can be used in commercial micro and small company. / No mercado atual as empresas enfrentam v??rios desafios di??rios. A globaliza????o reduziu as fronteiras entre os pa??ses, expandindo o relacionamento comercial, aumentando a concorr??ncia, e exige das empresas cada vez mais qualidade nos produtos e servi??os prestados. Neste ambiente muitas empresas conseguem crescer e se desenvolver, enquanto outras sequer conseguem sobreviver. A maioria das empresas do Brasil e de v??rios pa??ses do mundo ?? micro e pequena. Tais empresas representam aproximadamente 99% do mercado, empregam grande parcela da popula????o mundial e s??o consideradas como uma das sa??das para diminuir o n??vel de desemprego. A taxa de mortalidade das microempresas e empresas de pequeno porte tem sido alvo de aten????o de v??rios pa??ses e organiza????es mundiais. A OECD - Organisation for Economic Cooperation and Development (Organiza????o para Coopera????o e Desenvolvimento Econ??mico), por exemplo, est?? trabalhando com a Eurostat - The European Statistical System (Ag??ncia Estat??stica da Comunidade Europ??ia), para examinar a possibilidade de se realizar uma estat??stica em n??vel mundial para obter mais detalhes dos fatores determinantes do sucesso, sobreviv??ncia e fal??ncia das empresas. O Brasil apresenta uma elevada taxa de mortalidade de empresas e uma das causas desta mortalidade ?? a falta de habilidade do pequeno empreendedor para administrar o seu neg??cio. Em v??rios pa??ses do mundo, observa-se que h?? uma preocupa????o com a cria????o, desenvolvimento e sobreviv??ncia das microempresas e empresas de pequeno porte. As medidas efetivadas para atingir esses objetivos incluem a capacita????o gerencial do pequeno empreendedor. Este trabalho de pesquisa prop??e uma reflex??o sobre as principais dificuldades da microempresa e da empresa de pequeno porte e suas caracter??sticas. O objetivo deste trabalho ?? apresentar t??cnicas de gerenciamento e sugerir modelos de relat??rios que possam ser utilizados na microempresa e na empresa de pequeno porte do setor do com??rcio.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-05-25T15:09:10Z No. of bitstreams: 2 NAT??LIA MAGDALENO XAVIER.pdf: 1158119 bytes, checksum: 1d0477dc6d7720059cd5324db77e2905 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-25T15:09:10Z (GMT). No. of bitstreams: 2 NAT??LIA MAGDALENO XAVIER.pdf: 1158119 bytes, checksum: 1d0477dc6d7720059cd5324db77e2905 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-05-16 / Managers are always looking for innovation for their companies, but are often pressured to behave in a certain way, on account of an existing law, an established standard or seeking acceptance / legitimation. In this paper, we sought to identify and analyze the formation of sales price with the managers and verify the isomorphism evidence in the practices adopted in micro and small businesses in the region of Grande ABC Paulista. Since sales price is a vital decision for businesses regardless of size, area of focus, location or age, as there are several factors that influence this process and some different methods can be used to define it. It is a descriptive and quali-quantitative research, whose data were collected in two stages. In the first stage, in-depth interviews were conducted with nine managers of these businesses. The content analysis to was applied to the interpretation of the findings, seeking subsidies for the sequence of the investigation. It was possible to perceive that there is no pattern in the pricing process among the interviewees. About 50% reported having a logical process, and other 50% more intuitive; all the managers participating in the interviews stated that they were attentive to the market reaction on their price, consider mainly the price of their competitors and its own cost structure, but assign diferente degrees of importance. After conducting the interviews, the 122 questionnaires have applied to managers of micro and small business in Grande ABC Paulista region. It was verified that researched managers are aware of the strategic importance of pricing strategic, and the most most used pricing method among micro and small business in Grande ABC Paulista region is mixed sales price method, and it was possible to verify that there is isomorphism evidence in this process, especially the mimetic mechanism, despite haven???t appear in a strong and explicit way. / Os gestores est??o sempre em busca de inova????o para suas empresas, mas muitas vezes s??o pressionados a se comportar de forma semelhante ??s outras empresas, por conta de uma lei, um padr??o estabelecido ou em busca de aceita????o/legitima????o. Neste trabalho, buscou-se identificar e analisar evid??ncias de isomorfismo nas pr??ticas de forma????o do pre??o de venda junto aos gestores de micro e pequenas empresas da regi??o do Grande ABC Paulista. Visto que pre??o de venda ?? uma decis??o vital para as empresas independente do porte, ??rea de atua????o, localiza????o ou idade, visto que h?? v??rios fatores que influenciam este processo, e m??todos diferentes podem ser usados para defini-lo. ?? uma investiga????o descritiva, qualitativa e quantitativa, cujos dados foram coletados em duas etapas. Na primeira etapa foram realizadas entrevistas em profundidade com nove gestores dessas empresas. Aplicou-se a an??lise de conte??do para interpreta????o dos achados, buscando subs??dios para a sequ??ncia da investiga????o. Constatou-se que n??o h?? um padr??o no processo de forma????o de pre??o de venda entre os entrevistados. Cerca de 50% afirmaram ter um processo l??gico, e os outros 50% mais intuitivo; todos os participantes das entrevistas declararam estar atentos ?? rea????o do mercado ao seu pre??o; consideram, principalmente, o pre??o dos seus concorrentes e a sua pr??pria estrutura de custos, mas atribuem graus de import??ncia diferentes. Ap??s a realiza????o das entrevistas foram aplicados 122 question??rios a gestores de micro e pequenas empresas da regi??o do Grande ABC Paulista. Constatou-se que os gestores pesquisados tem consci??ncia da import??ncia estrat??gica da decis??o de forma????o de pre??o, e que o m??todo de forma????o de pre??o de venda mais usado entre as micro e pequenas empresas da regi??o do Grande ABC Paulista ?? o misto, e foi poss??vel verificar que h?? evid??ncia de isomorfismo nesse processo, com destaque para o mecanismo mim??tico, apesar de n??o aparecer de maneira forte e expl??cita.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-05-25T19:42:28Z No. of bitstreams: 2 RODRIGO DA SILVA SOUZA.pdf: 861442 bytes, checksum: 7b3d85730467d55b6f64c65c606126be (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-25T19:42:28Z (GMT). No. of bitstreams: 2 RODRIGO DA SILVA SOUZA.pdf: 861442 bytes, checksum: 7b3d85730467d55b6f64c65c606126be (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-05-05 / This study aimed to investigate the influence of the contingency variables on the internal controls of the small and medium-sized companies that grew the most in terms of revenue in the 2012-2014 triennium. As a research strategy, a structured questionnaire was developed applying the variables contingencies and their influence on internal controls, reaching growth in its sectors of activity in the years 2012-2014, and separating into five forms of control (control environment, risk assessment, Control activities, information and communication, and monitoring activity). Data were analyzed by descriptive statistics and multiple linear regression formulation. Being that the internal control function in organizations is evidenced as the company grows in results and consequently needs to be structured to have control in its operations, protecting its assets and equity. In this way, understanding and understanding the contingency variables in internal controls are determining factors for the management of these companies, as they guarantee their survival and growth. The research hypotheses were confirmed through the results of the regressions studied, which pointed out that the contingency variables influenced the internal control of the companies during the studied period. / Este estudo objetivou investigar as influ??ncias das vari??veis contingenciais nos controles internos das pequenas e m??dias empresas que mais cresceram em termos de receita no tri??nio 2012-2014. Como estrat??gia de pesquisa elaborou-se um question??rio estruturado aplicando as vari??veis contingenciais e suas influ??ncias nos controles internos, atingindo crescimento em seus setores de atua????o nos anos de 2012-2014, separando em cinco formas de controle (ambiente de controle, avalia????o de riscos, atividades de controle, informa????o e comunica????o e atividade de monitoramento). Os dados foram analisados por estat??sticas descritivas e formula????o de regress??o linear m??ltiplas. Sendo que a fun????o de controle interno nas organiza????es ?? evidenciada na medida em que a empresa vai crescendo nos resultados e consequentemente precisa se estruturar para ter controle nas suas opera????es, protegendo seus ativos e patrim??nio. Desta forma, entender e compreender as vari??veis contingenciais nos controles internos s??o fatores determinantes para a administra????o destas empresas, pois garantem a sua sobreviv??ncia e seu crescimento. As hip??teses de pesquisa foram confirmadas atrav??s dos resultados das regress??es estudadas, que apontaram que as vari??veis contingenciais influenciaram no controle interno das empresas, no per??odo estudado.

Made available in DSpace on 2014-12-17T14:52:34Z (GMT). No. of bitstreams: 1 MarcoAntonioDS.pdf: 1662987 bytes, checksum: 3b57554ccc44a85b859b48b6dc4915d0 (MD5) Previous issue date: 2007-11-14 / The objective of this work consists of considering a script so that operating companies in the telecommunications sector, mainly small and medium-sized enterprises, can reach excellency in its operations and get, thus, conditions to compete with companies consolidated in its niche of market. The proposal intends to lead the enterprises to a level of qualification of processes that to become them apt to adopt the Six Sigma method as part of its culture. From the analysis of the essential processes of the sector, methods and tools will be suggested for guarantee the continuous improvement of these processes, without forgetting the internal peculiarities of each company / O objetivo deste trabalho consiste em propor um roteiro para que empresas atuantes no setor de telecomunica??es, principalmente prestadoras de servi?o de pequeno e m?dio porte, possam alcan?ar excel?ncia em suas opera??es e obtenham, assim, condi??es de competir com empresas consolidadas em seu nicho de atua??o. A proposta pretende conduzir as empresas a um n?vel de qualifica??o de processos que ?s tornem aptas a adotarem a metodologia Seis Sigma como parte integrante de sua cultura. A partir da an?lise dos processos essenciais do setor, ser?o sugeridos m?todos e ferramentas que garantam o aprimoramento cont?nuo destes processos, sem esquecer, contudo, das peculiaridades internas de cada empresa