Made available in DSpace on 2015-04-14T14:52:23Z (GMT). No. of bitstreams: 1 438588.pdf: 1997834 bytes, checksum: c4036f7f148fd26f685344d2ff633d19 (MD5) Previous issue date: 2012-03-19 / This dissertation presents a strategic analysis of a Brazilian company of truckload transport - Expresso Jundia?, from the perspective of strategy as practice, an approach that has gained importance in the field of strategy research. The main objective is to analyze the strategic relationships in the company studied, from the interaction between micro activities performed by managers of this organization, effective strategies and their organizational structures. For this, was performed a qualitative research outlined as a case study. Regarding the data analyzed, these were collected by three different techniques: documentary analysis, non-participant observation and semi structured interviews. The data analysis consisted first in a reduction processes, followed by display, and conclusion about data. Then, were proposed a theoretical model to analyze the company studied, based on statements of the main writers of the theoretical basis selected. In conclusion, the analysis from the theoretical model, allowed to identify and analyze strategic micro activities performed by managers, who rely on organizational structures for the interaction with the effective strategies of the organization studied, and it was possible to identify the relationship between these factors under analysis. By this way, the main contribution of this work was the application of empirical studies of a new approach in strategy. / A presente disserta??o prop?e a an?lise estrat?gica de uma empresa do transporte rodovi?rio de cargas brasileiro o Expresso Jundia?, sob a perspectiva da estrat?gia como pr?tica, uma abordagem que vem ganhando espa?o no campo dos estudos sobre estrat?gia. O principal objetivo ? analisar a rela??es estrat?gicas da empresa estudada, a partir da intera??o entre as microatividades desempenhadas pelos gestores desta organiza??o, as estrat?gias efetivas e suas estruturas organizacionais. Para isto, foi realizada uma pesquisa qualitativa, delineada sob a forma de estudo de caso. Em rela??o aos dados analisados, estes foram coletados atrav?s de tr?s diferentes t?cnicas ? saber: an?lise documental, observa??o n?o participante e entrevista semiestruturada. A an?lise dos dados coletados compreendeu primeiramente, os processos de redu??o, exibi??o e conclus?o. Em seguida, foi proposto um modelo te?rico para an?lise da empresa estudada, baseado em afirma??es dos principais autores da base te?rica selecionada. Em conclus?o, as an?lises realizadas, a partir do modelo te?rico proposto, permitiram identificar e analisar as microatividades estrat?gicas desempenhadas pelos gestores, que se valem de estruturas organizacionais, para a intera??o com as estrat?gias efetivas da organiza??o estudada, bem como, foi poss?vel a identifica??o das rela??es existentes entre estes fatores de an?lise. Com base nisto, a principal contribui??o do presente trabalho, foi a aplica??o emp?rica de uma nova abordagem dos estudos em estrat?gia.

Made available in DSpace on 2015-12-03T18:35:18Z (GMT). No. of bitstreams: 1 Jose_Ary_Garcia_de_Lima.pdf: 676236 bytes, checksum: 3b4f0905d165dc1470ced7c006988eac (MD5) Previous issue date: 2011-03-25 / In an essential and highly competitive economical branch as the road transport of loads, the effective administration depends of accurate and timely information to support the decisive process. The experienced verification of the difficulties of those companies in obtaining such information this research was orientated to reach the objective of verifying as the companies of road transport of loads use the instruments of the managerial accounting for the administration of costs, prices and investments. The research was accomplished through a study of multiple cases, in six companies of the branch, located in the State of S??o Paulo, through of semi-structured interviews, starting from the previous verification by questionnaires about the existence of the unit of research, the costing process, pricing and analysis of investments and with the application of previous tests validating the script of interviews used. It was verified that the researched companies know the instruments, however they still are not used in her fullness, mainly in the process of analysis of investments, dependent of the managers' intuition. As for the process of costing of the services, it was observed that the variable costing is the method more used, much more for the intrinsic needs of the business than for a conscious choice together to the conditionality of market of esteeming the costs through the cost-pattern and that the determination of prices by mark-up it is the method more used. / Em um ramo econ??mico essencial e altamente competitivo como o transporte rodovi??rio de cargas, a gest??o eficaz depende de informa????es precisas e tempestivas para apoiar o processo decis??rio. Na constata????o experimentada das dificuldades dessas empresas em obter tais informa????es norteou-se esta pesquisa para alcan??ar o objetivo de verificar nas empresas de transporte rodovi??rio de cargas a utiliza????o dos instrumentos da contabilidade gerencial para a gest??o de custos, pre??os e investimentos. A pesquisa foi realizada por meio de um estudo de m??ltiplos casos em seis empresas do ramo, localizadas no estado de S??o Paulo, atrav??s de entrevistas semi-estruturadas, a partir da verifica????o pr??via por question??rios estruturados sobre a exist??ncia da unidade de pesquisa, o processo de custeio, precifica????o e an??lise de investimentos, posteriormente ?? aplica????o de pr??-testes para validar o roteiro de entrevistas empregado. Constatou-se que as empresas pesquisadas conhecem os instrumentos, por??m, ainda n??o s??o utilizados em sua plenitude, principalmente no processo de an??lise de investimentos, dependente da intui????o dos gestores. Quanto ao processo de custeio dos servi??os, observou-se que o custeio vari??vel ?? o m??todo mais utilizado, muito mais pelas necessidades intr??nsecas do neg??cio do que por uma escolha consciente, juntamente ?? condicionante mercadol??gica de se estimar os custos atrav??s do custo-padr??o e que a precifica????o por mark-up ?? o m??todo mais utilizado.