The dissertation analyses the current state of costs calculations and particular function of these calculations in estimating the product prices in the chosen company, which is Spojené kartáčovny, a. s. in Pelhřimov. The conclusion presents several recommendations which if applied would specify the cost calculations for manufacturing.

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This study analyzes the market share of the top 10 home builders in nine Metropolitan Statistical Areas, along with fourteen other independent variables, to find a statistical relationship with median home sales price. Through a stepwise regression of the independent variables it is determined that there is no correlation between median home sale price and market share of the top 10 home builders. In the stepwise regression two variables are found to be correlated to median homes sales price: Owner Occupancy Percentage and Residential Construction Wages, a data point compiled for this study. A linear regression is run between market share of the top 10 and median home sale price and no correlation is found. / Master of Science

Made available in DSpace on 2016-03-15T19:32:45Z (GMT). No. of bitstreams: 1 Renato Monteiro da Silva.pdf: 582762 bytes, checksum: e05af7ca3d5942cfc53cfb114267e0b7 (MD5) Previous issue date: 2013-06-12 / This research aimed to find contributions to theory can be obtained through interventionist research in implementation of costs and setting prices in small business. The methodology was based on the framework of Labro and Tuomela (2003) and consisted of two phases. The first phase called knowledge sharing was developed based on the concept SECI (Socialization, Externalization, Combination and Internalization) developed by Takeuchi and Nonaka (2008). The second phase, interventionist, also proved successful. It was found that the training phase had a relevant interest in achieving the objectives of the research. It was also found that replication of this methodology requires some important precautions, including: (1) it is necessary to prevent competitors participate in the same training group as well as intervention, (2) it is necessary that researchers have experiences professionals with the theme and the reality of micro and small enterprises, (3) the training phase has to be presented in a language appropriate to the reality of these managers / entrepreneurs. The evidence shows that improvements in cost control were more pronounced in two of the three companies studied. These two companies have controls that may be appropriate and the results suggest that the degree of quality of these controls is influenced by the active participation of a partner in financial control. This allowed the interventions resulted in improvement in controlling costs and selling price. A better understanding of the costs allowed an increase in business confidence in negotiating prices with customers. The results should be analyzed considering the limitations of this study that analyzed a sample of only three small industries located in the metropolitan region of São Paulo city, set in the metallurgical sector, but with different characteristics very similar to the population of small companies. Future research may be conducted using the actual sample of participating companies, which can investigate the benefits of the intervention on a larger interval of time. Sized companies with sales higher levels with better management controls, could to need modern techniques of management control as Balanced Scorecard or Target Costing. / Esta pesquisa teve como propósito encontrar contribuições para a teoria que podem ser obtidas por meio de uma pesquisa intervencionista na implantação de custeio e formação de preço de venda em pequenas empresas. A metodologia baseou-se no framework de Labro e Tuomela (2003) e consistiu em duas grandes fases. A primeira fase chamada de compartilhamento do conhecimento foi elaborada com base no conceito SECI (Socialização, Externalização, Combinação e Internalização) desenvolvido por Takeuchi e Nonaka (2008). A segunda fase, intervencionista, também se mostrou bem sucedida. Verificou-se que a fase de treinamento teve uma participação relevante na consecução dos objetivos da pesquisa. Verificou-se também que a replicação dessa metodologia requer alguns cuidados importantes, entre eles: (1) há que se evitar que empresas concorrentes participem do mesmo grupo de treinamento e também de intervenção, (2) faz-se necessário que os pesquisadores tenham experiências profissionais com o tema e com a realidade de micro e pequenas empresas; (3) a fase de treinamento tem que ser apresentada em uma linguagem adequada à realidade desses gestores/empresários. As evidências mostram que as melhorias em controle de custos foram mais acentuadas em duas das três empresas estudadas. Estas duas empresas possuem controles que podem ser considerados adequados e os resultados permitem sugerir que o grau de qualidade desses controles é influenciado pela participação ativa de um dos sócios no controle financeiro. Isso permitiu que as intervenções resultassem em aprimoramento no controle de custos e preço de venda. Um melhor conhecimento dos custos permitiu um aumento da confiança dos empresários na negociação dos preços com os seus clientes. Os resultados devem ser analisados considerando as limitações deste trabalho que estudou uma amostra de apenas três pequenas indústrias localizadas na região metropolitana da cidade São Paulo, inseridas no setor metalúrgico, porém com diversas características bastante similares ao universo das MPEs. Futuras pesquisas poderão ser conduzidas utilizando a própria amostra das empresas participantes, podendo investigar os benefícios da intervenção em um intervalo maior de tempo. Empresas com porte de faturamento superior ou ainda com melhores níveis de controles gerenciais, poderiam demandar técnicas modernas de controle gerencial como Balanced Scorecard ou Custeio Meta.

為改善綠建築與售價之間的定錨效應，本研究以台灣EEWH綠建築評估系統為基礎，建構AHP分析層級程序法之問卷架構，共分為目標、面向、指標以及評估項目四大階層。透過第一階段以及第二階段問卷調查與分析，本研究初步得到不動產估價師平均願提高9.77%之綠建築願付價格，且住宅類綠建築中，價格影響權重較高者為室內環境、節能設備以及空調系統指標。 取得各評估項目的價格影響權重後，以相關分析、價格影響權重分析為基礎，篩選應謹慎考量其價格的評估項目，再輔以盒狀圖分析，將價格影響權重細分為若干加權等級，進而建立更加完善的住宅類綠建築估價應用總表，並提供不動產估價師於實務中使用。 最終，運用實證分析，本研究發現綠建築等級或總得分與溢價幅度具有中度以上的解釋力，當綠建築等級或總得分越高時，其溢價幅度亦隨之提高，然而，當綠建築施作至一定程度後，其上升的溢價幅度將有限；此外，以銀級為例時，同等級內的綠建築總得分與溢價幅度未具顯著解釋力，意旨同等級案例之總得分越高時，並無法解釋其溢價幅度將越大。本研究建議，當衡量綠建築之價格時，應依循本研究提供的應用總表，評估各綠建築的實質溢價情況，以提高綠建築案例於估價時的準確性。 / In order to improve the anchoring effect between green building and selling price, this study based on the EEWH Green Building Assessment System in Taiwan, and constructed the questionnaire structure of AHP analysis hierarchy process which classified into four dimensions: Target, Orientation, Index and Element. Through the first stage and the second stage of the questionnaire survey, the higher weight of the price impact are the indexes of indoor environment, energy-saving equipment and air conditioning system. The average of willing to pay on the green buildings from the appraisals is around 9.77%. Based on the correlation analysis, the weight of price impact analysis and the box analysis, there are some elements which need to be subdivided into several weighting scale. After that, this study would establish a much more complete table called “the application table of residential green buildings.” It will provide for appraisers to use in practice as well. Finally, using the empirical analysis, this study found that there are moderate positive correlation between the levels or the total scores of green buildings and the price premium, which means the higher the green building level or the total score is, the greater the price premium is. However, when the green building level reach a certain extent, the increase on the prie premium will be limited. In addition, take the silver level for example. The total score of green buildings in the same level dose not have significant correlation with its price premium, which means the higher scores of green buildings in the same level can not explain the price premium will be greater. Therefore, this study suggests that green buildings should follow the application table provided in this study to measure the real premiums of the green buildings in order to improve the accuracy of the green building price at the time of appraisal.

Submitted by Caroline Falcao (caroline.rfalcao@ufpe.br) on 2017-06-01T17:32:43Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Simone de Almeida TESE.pdf: 2230420 bytes, checksum: cff8e5133d8b8f52c2f804a82d87bf4c (MD5) / Made available in DSpace on 2017-06-01T17:32:43Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) Simone de Almeida TESE.pdf: 2230420 bytes, checksum: cff8e5133d8b8f52c2f804a82d87bf4c (MD5) Previous issue date: 2012-08-03 / A determinação do preço de venda de medicamentos manipulados tem envolvido cada vez mais fatores que contribuem com a satisfação do consumidor, transformando-se em um dos principais esforços na busca de maior competitividade neste ramo de negócio. Neste contexto, este trabalho propõe duas novas abordagens de agregação de preferências de stakeholders acerca da definição metodológica de precificação de produtos farmacêuticos, se concentrando no caso particular das farmácias magistrais da região Sul do Brasil. Ambas as abordagens utilizam-se do método Value-Focused Thinking (VFT), a fim de propiciar um melhor entendimento do problema pelos membros envolvidos. Além disso, apoiam a identificação de um objetivo fundamental a partir de várias percepções do problema, estabelecendo uma visão unificada do objetivo a ser alcançado, devido à participação de todos os atores. Para isso, são identificados os valores individuais, permite-se a criação de alternativas, onde cada participante contribui com suas percepções e valores individuais, sendo definidas as medidas naturais, diretas e/ou indiretas de acordo com a experiência e conhecimento de cada stakeholder e determina-se as constantes de escala, refletindo suas preferências. A primeira abordagem utiliza-se do consenso entre os membros do grupo para se obter a preferência global, sendo que todas as etapas de desenvolvimento do modelo são realizadas com a participação de todos os atores. A segunda abordagem propõe uma maneira individualizada de participação dos stakeholders, incluindo a utilização de mapas cognitivos a fim de organizar e registrar os valores identificados pelos stakeholders acerca de suas preferências, assim, ao final do processo de estruturação da situação problema, os mapas individuais são agregados por meio da união das diferentes percepções, obtendo um modelo unificado. Percebe-se então, um ambiente com reduzido conflito, visto que praticamente todo o processo é realizado isoladamente e garantindo-se maior agilidade, podendo haver negociação somente no final do processo. O modelo final gerado, por ambas as abordagens, reflete a preferência global de todos os stakeholders. / Establishing the selling price of compounded drugs has been involved more and more factors that contribute to customer satisfaction, becoming a major effort to achieve greater competitiveness in this business. In this context, this work proposes two new approaches for aggregating of stakeholders’ preferences about the methodological definition of pricing of pharmaceutical products, focusing on the particular case of compounding pharmacy in southern Brazil. Both approaches are used the method Value-Focused Thinking (VFT), in order to provide a better understanding of the problem by the members concerned. Furthermore, this work supports the identification of a fundamental objective from various perceptions of the problem, establishing a unified vision of the goal to be achieved, due to participation of all stakeholders. For this, the individual values are identified, allow the creation of alternatives, where each participant contributes their individual perceptions and values, and defined natural, direct and / or indirect measures according to the experience and knowledge of each stakeholder, and determine the scale constant, reflecting their preferences. The first approach utilizes the consensus among the group members to obtain the global preference, and all stages of model development are carried out with the participation of all stakeholders. The second approach proposes and individualized manner of participation of stakeholders, including the use of cognitive maps, in order to organize and record the values identified by stakeholders about their preferences, so the end of the process of structuring the problem situation, the individual maps are aggregates through the union of the different perceptions obtaining a unified model. It can be seen then, an environment with reduced conflict, since practically the entire process is carried out separately, and ensuring greater flexibility and may negotiated only at the end of the process. The final model generated by both approaches, reflect the overall preference of the stakeholders.