A Pesca é uma atividade extrativa, expandindo-se nos tres setores da economia. No setor primário, quando considerado a atividade de captura do pescado. No secundário, quando considera-se a atividade de industrialização e, no terciário quando esta se reporta à exportação. A simulação da utilização do método ABC na indústria pesqueira do Estado do Ceará objetiva comparar o resultado desse método com o atualmente utilizado para fins de evidenciaçaõ de resultado. / Fishing is an extractive activity and, therefore, part of the primary sector, but it also part of the secondary sector once several techniques of fish processing are considered, and it is part of the tertiary sector while companies sell their products in the domestic and in foreign markets. The primary sector is constituted by the fishing fleet, by the fishermen, and by fishing apparels, while fishing terminals are basic elements of the logistics of the ship-building process and disembarkation of the fish caught. The secondary sector is constituted by the fishing companies that can act in the phases of capture, storage, processing, and export of products, and by autonomous fishing trappers, owners of embarkations, that work in partnerships with the companies in order to guarantee the supply of raw materials for processing and commercialization. In the tertiary sector, exporting companies earn revenues when they sell their products in order to repay the expenses made in the other two sectors. The idle capacity of the fishing industry and the elevation of costs have contributed to weaken and to discourage fishing activities that, in despite of the difficulties, continue to be an important generator of exchange value through exports and of job-opportunities in the nation. In this context, the present work approaches the most significant aspects of both the national and international fishing sectors, and provides a vision of the managerial, commercial, and economic aspects of fishing companies in Ceará. It is also approached the difference among Systems, Methods, and Costing Forms, approaching the fundamental characteristics of the most important costing methods studied and used in the world, with relevance for the ABC. In the last part of the work a case study is presented, approaching a simulation of the method of Costing Based Activities (ABC), in the fishing companies in Ceará with the objective of comparing the result of this costing method with the ones used in the companies in order to verify if its utilization is more efficient in the control of costs and result evidencing.

A Pesca é uma atividade extrativa, expandindo-se nos tres setores da economia. No setor primário, quando considerado a atividade de captura do pescado. No secundário, quando considera-se a atividade de industrialização e, no terciário quando esta se reporta à exportação. A simulação da utilização do método ABC na indústria pesqueira do Estado do Ceará objetiva comparar o resultado desse método com o atualmente utilizado para fins de evidenciaçaõ de resultado. / Fishing is an extractive activity and, therefore, part of the primary sector, but it also part of the secondary sector once several techniques of fish processing are considered, and it is part of the tertiary sector while companies sell their products in the domestic and in foreign markets. The primary sector is constituted by the fishing fleet, by the fishermen, and by fishing apparels, while fishing terminals are basic elements of the logistics of the ship-building process and disembarkation of the fish caught. The secondary sector is constituted by the fishing companies that can act in the phases of capture, storage, processing, and export of products, and by autonomous fishing trappers, owners of embarkations, that work in partnerships with the companies in order to guarantee the supply of raw materials for processing and commercialization. In the tertiary sector, exporting companies earn revenues when they sell their products in order to repay the expenses made in the other two sectors. The idle capacity of the fishing industry and the elevation of costs have contributed to weaken and to discourage fishing activities that, in despite of the difficulties, continue to be an important generator of exchange value through exports and of job-opportunities in the nation. In this context, the present work approaches the most significant aspects of both the national and international fishing sectors, and provides a vision of the managerial, commercial, and economic aspects of fishing companies in Ceará. It is also approached the difference among Systems, Methods, and Costing Forms, approaching the fundamental characteristics of the most important costing methods studied and used in the world, with relevance for the ABC. In the last part of the work a case study is presented, approaching a simulation of the method of Costing Based Activities (ABC), in the fishing companies in Ceará with the objective of comparing the result of this costing method with the ones used in the companies in order to verify if its utilization is more efficient in the control of costs and result evidencing.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-09-27T14:12:46Z No. of bitstreams: 1 Geovane Paulo Sornberger_.pdf: 908102 bytes, checksum: 7aea2926f593a5e51f2cc7c80428c1bb (MD5) / Made available in DSpace on 2017-09-27T14:12:46Z (GMT). No. of bitstreams: 1 Geovane Paulo Sornberger_.pdf: 908102 bytes, checksum: 7aea2926f593a5e51f2cc7c80428c1bb (MD5) Previous issue date: 2017-06-29 / Nenhuma / Este estudo analisou como ocorre o processo de institucionalização da governança em Comunidades Virtuais de Negócios (CVNs) para compreender como este é influenciado pela virtualidade. Para esse propósito, um framework foi elaborado, levando em conta a virtualidade presente nas CVNs e as dimensões estruturais e instrumentais da governança em relações interorganizacionais. O framework tem como base a teoria institucional, especificamente o modelo teórico desenvolvido por Tolbert e Zucker (1999), que subdivide o processo de institucionalização em estágios de habitualização, objetificação e sedimentação, e também as bases de legitimação abordadas por Scott (2008). A abordagem de pesquisa utilizada foi qualitativa, por meio do estudo de dois casos; dentre os quais, um deles foi desenvolvido sob a perspectiva longitudinal. Os casos são representados por duas CVNs criadas para atender o segmento de flores e plantas ornamentais, a saber: CN-Flores e a Comunidade Veiling Online. Os dados foram coletados por intermédio de entrevistas semiestruturadas, de observação não participante e de pesquisa documental, sendo analisados por meio da técnica análise de conteúdo. Os resultados principais indicam que a institucionalização da governança nas CVNs ocorre de forma diferenciada, tendo em vista o atual estágio de estruturação de cada arranjo interorganizacional que suporta as respectivas CVNs. Outros resultados envolvem a materialidade das interações advindas da virtualidade presente nas CVNs, cujos efeitos sobre o processo de institucionalização da governança são percebidos pela praticidade e agilidade nas transações e pelo seu potencial em formalizar decisões, normas e regras nas CVNs. / This study analyze how the process of institutionalization of governance in Virtual Business Communities (VBCs) to understand how it is influenced by the virtuality. For this reason, a framework was developed considering the virtuality present in the VBCs and the structural and instrumental dimensions of governance in interorganizational relationships. The framework is based on the institutional theory, specifically the theoretical model developed by Tolbert and Zucker (1999), which subdivides the Institutionalization process in steps of habitualization, objectification and sedimentation, and also on the foundations of legitimation proposed by Scott (2008). The research approach used was qualitative, with two case studies, one of them developed under the longitudinal perspective. The cases were represented by two VBCs created for the sector of flowers and ornamental plants, which are: CN-Flores and the Veiling Online Community. Data were collected through semi-structured interviews, non-participant observation and documentary research and analyzed through the content analysis technique. The main results obtained indicate that the institutionalization of governance in the VBCs occur differently, considering the present structured stage of each interorganizational arrangement, which offers support to the respective VBCs. Other results comply with the materiality of the interactions resulting from the virtuality present in the VBCs. The effects of the materiality of the interactions on institutionalization process of governance are perceived by the practicality and promptness during the transactions and their potential to draw up formal decisions, standards and regulations in the VBCs.

Made available in DSpace on 2016-04-25T16:44:37Z (GMT). No. of bitstreams: 1 Antonio Thomaz Pacheco Lessa Neto.pdf: 3151767 bytes, checksum: d39f096f36e24de37a2e846d245fa19e (MD5) Previous issue date: 2013-11-05 / Knowledge flows, especially in subsidiaries of multinational corporations, now have an increasing importance in organizations and therefore the discussion of research in the field. The aim of this work is to analyze flows not only through transfers, but also conversions of knowledge between the three families of intangible assets (external structure, internal structure and individual competence), since, for the creation of value, the key lies in the fact that such transfers and conversions be effective (SVEIBY, 2001). Concerning the method, this dissertation presents an empirical study through a survey applied along the Brazilian subsidiaries of multinational corporations, from a theoretical construct Knowledge-based view (KBV) where makes an analysis of the assets of individual competence, internal structure and external structure, and having for its object of study brazilian companies in Brazil listed in data collection known as the best and biggest from business magazine EXAME covering the year 2012. The study indicates, for the sample data (nine respondents) removed of the universe effectively researched (140 companies and not the initial 565), that there is the maximization of value creation from knowledge flows in two directions only by knowledge transfers and conversions of Individual Competencies for External Structure, within the Internal Structure, of Internal Structure for Individual Competencies and within the External Structure / Os fluxos de conhecimento, de modo especial em subsidiárias de corporações multinacionais, passam a ter uma importância crescente nas organizações e por consequência nas discussões de pesquisas no campo. O objetivo deste trabalho é a análise dos fluxos, não somente através das transferências, mas também das conversões, de conhecimento entre as três famílias de ativos intangíveis (estrutura externa, estrutura interna e competência individual), uma vez que, para a criação de valor, a chave reside no fato de tais transferências e conversões serem eficazes (SVEIBY, 2001). Quanto ao método, esta dissertação apresenta um estudo empírico desenvolvido através de uma survey aplicada junto às subsidiárias brasileiras de corporações multinacionais, a partir de um construto teórico da visão baseada no conhecimento (VBC) - ou Knowledge-based View (KBV) - onde se faz uma análise dos ativos de competência individual, de estrutura interna e de estrutura externa, e tendo por objeto de estudo as empresas do Brasil listadas no levantamento de dados conhecido como Melhores e Maiores da Revista EXAME referente ao ano de 2012. O estudo indica, para a amostra dos dados (nove respondentes) retirada do universo efetivamente pesquisado (140 empresas e não as 565 iniciais), que existe a maximização de criação de valor a partir dos fluxos de conhecimento em duas direções somente pelas transferências e conversões de conhecimento de Competências Individuais para a Estrutura Externa, dentro da Estrutura Interna, da Estrutura Interna para as Competências Individuais e dentro da Estrutura Externa