Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-04-01T00:09:42Z No. of bitstreams: 1 DanielleSmilayDeAlmeidaRodrigues_DISSERT.pdf: 1550477 bytes, checksum: 0c7915bd81d7ee7de9f08fac3565442d (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-04-05T23:49:09Z (GMT) No. of bitstreams: 1 DanielleSmilayDeAlmeidaRodrigues_DISSERT.pdf: 1550477 bytes, checksum: 0c7915bd81d7ee7de9f08fac3565442d (MD5) / Made available in DSpace on 2016-04-05T23:49:09Z (GMT). No. of bitstreams: 1 DanielleSmilayDeAlmeidaRodrigues_DISSERT.pdf: 1550477 bytes, checksum: 0c7915bd81d7ee7de9f08fac3565442d (MD5) Previous issue date: 2015-03-25 / O turismo de neg?cios ? um dos segmentos tur?sticos com caracter?sticas de mercado diferenciadas de outras segmenta??es, como a baixa sazonalidade, n?o necessita de atrativos naturais, funciona como proje??o do destino e gera n?meros rent?veis maiores. Devido ao contexto de viagem do turista de neg?cios, o hotel, na maioria das vezes, exerce papel fundamental entre os elementos da cadeia produtiva nessa segmenta??o. O turismo de neg?cios em Teresina funciona como a principal segmenta??o da capital, j? que representa quase 70% da demanda hoteleira, da? justifica-se a presente pesquisa ter como objetivo avaliar atrav?s da percep??o dos turistas de neg?cios, o n?vel da qualidade dos servi?os dos meios de hospedagens da cidade de Teresina. A pesquisa ? de natureza explorat?ria e descritiva, de car?ter funcionalista. Em termos metodol?gicos, o estudo caracterizase por pesquisa quali-quantitativa, apoiada por uma base em pluralismo metodol?gico. Para a coleta de dados prim?rios, para a coleta de dados prim?rios, aplicou-se um instrumento de pesquisa adaptado do modelo SERVPERF (Service Performance). Os locais de pesquisa foram meios de hospedagens da capital piauiense, restringindo-se apenas aqueles que se enquadrassem na categoria hotel e dentro da regi?o metropolitana de Teresina. Os sujeitos da pesquisa foram turistas de neg?cios frequentadores destes hot?is. Para a an?lise, levou-se em considera??o alguns fatores, quais sejam: an?lise descritiva, an?lise fatorial, matriz de correla??o das vari?veis, foi elaborada ainda um gr?fico dos l?xicos obtidos na pesquisa sobre a vis?o de qualidade no servi?o hoteleiro dos pesquisados, por fim, a an?lise qualitativa foi baseada nas teorias de marketing, segmenta??o e qualidade em servi?os aplicados ao turismo. Os resultados apontaram que o servi?o hoteleiro de Teresina encontra-se em uma m?dia regular, com destaque para as dimens?es de Confiabilidade e Seguran?a. J? a an?lise fatorial indicou o surgimento de dois fatores para a explica??o da dimens?o Empatia, um a respeito da organiza??o, e outro, ao pr?prio consumidor. E pela Lexicometria foi poss?vel observar a import?ncia para o cliente de outras vari?veis como aspectos pessoais, pre?o e localiza??o para essa segmenta??o de turismo. / Business tourism is one of tourist segments with different market characteristics in relation to others segmentations, such as low seasonality, there is no requirement of natural attractions, it serves as destination projection and it generates profitable larger numbers. Due to the context around business travels, the hotel so many times has a fundamental whole among the elements of the production chain in this segmentation. Business tourism in Teresina is the primary segmentation of the capital, since it represents almost 70% of hotel demand; hence this research has as objective to evaluate through the perceptions of business travelers, the level of quality services of hotels of Teresina. The research is exploratory and descriptive, of functionalist character. This study is characterized by qualitative and quantitative research, supported by a basis of methodological pluralism. For primary data collection was performed applying a suitable research instrument of SERVPERF model (Service Performance). The universe of this study were Teresina's accommodations, restricted to only those that fit in hotel category and it was inside metropolitan area of Teresina. The study subjects were business travelers who were hosted in these hotels. For the analysis, it was considered certain factors: descriptive analysis, factor analysis, correlation matrix analysis of the variables; It was still compiling a graphic of lexicons obtained in the survey about respondent's the notion of quality of vision in the hotel service; Finally, qualitative analysis was based on the theories of marketing, targeting and quality of tourism services applied. The results show that the Teresina hotel service is on a regular average, especially for Reliability and Safety dimensions were highlighted. Whereas, the factor analysis showed the emergence of two factors to explain "Empathy" dimension, one of this is about the organization and the other one is about consumer. And by Lexicometria was possible to observe the importance to the customer of other variables such as: personal aspects, price and location for this tour segmentation.

Made available in DSpace on 2015-12-04T11:45:20Z (GMT). No. of bitstreams: 1 Joao_Henrique_Almendro.pdf: 2794973 bytes, checksum: bf005c587bcd57ed8251bb0d182e4a29 (MD5) Previous issue date: 2002-12-10 / The purpose of this paper is the analysis of Income Statement by market segment adopted in an abrasives industry based in the region of the Great Sao Paulo: a case study. The study focused on three fundamental points: the accounting standardization related to reports by segments, the concepts of market segmentation and the use of the Enterprise Resource Planning software to support the business decision-making processes. The study was conducted in such a way as to demonstrate that the transformations the business world has been undergoing with the market openings, the advances in information technology and the headways made in the accounting standardization processes have been crucial factors leading the abrasives industry to make the decision of visualizing its financial statements in the market segments in which it operates. The managerial accounting, therefore, performed a decisive role to meet this demand by appropriately structuring accounting data so that the managers could view the businesses they are managing from a brand-new perspective. Thus, this research project showed, by means of a bibliographical review and the case study, the model of Income Statement by market segment used by the mentioned industry. / Este trabalho tem como objeto de estudo as Demonstra????es de Resultado por segmento de mercado aplicada em uma ind??stria de abrasivos na regi??o da Grande S??o Paulo: um estudo de caso. Este estudo est?? circunscrito a tr??s pontos fundamentais, que s??o: a normatiza????o cont??bil relativa aos relat??rios por segmentos, os conceitos sobre segmenta????o de mercado e a utiliza????o dos softwares integrados de gest??o (ERP) para suportar as decis??es de neg??cio, o trabalho foi desenvolvido no sentido de demonstrar que as transforma????es as quais v??m passando o mundo dos neg??cios com a abertura dos mercados, os avan??os da tecnologia da informa????o, e os avan??os nos processos de normatiza????o cont??bil foram fatores preponderantes que levaram uma ind??stria de abrasivos a tomar a decis??o de visualizar as suas demonstra????es financeiras nos segmentos de mercado em que ela atua. A contabilidade gerencial, desse modo, teve papel primordial em atender a essa demanda, estruturando de forma adequada as informa????es cont??beis de forma que os gestores pudessem ter uma outra vis??o do neg??cio que est??o gerenciando. Assim esse trabalho de pesquisa demonstrou, por meio da revis??o bibliogr??fica e do estudo de caso, o modelo de Demonstra????o de Resultado por segmento de mercado utilizado na referida ind??stria.