The aim of this master’s thesis is to find an optimal solution of intradepartmental accounting system in the selected firm. The solution is based on analysis of theoretical methods and present conditions in the company. It focuses on problems of allocation of indirect costs and implementation of variable costing method. The proposed solution should be able to supports better decision making in sales and evaluation of production rate of the whole firm.

Made available in DSpace on 2015-12-03T18:35:21Z (GMT). No. of bitstreams: 1 Udo_Strassburg.pdf: 1191064 bytes, checksum: a96617568e40802272a43006176447dc (MD5) Previous issue date: 2001-12-04 / The subject approached in this study was the Importance of Accounting Information allied to the technology of information in the Administration of the Business surface. The approach given to this research is centered in the interdisciplinarity on the surface that supply aid to the Accounting. Among the surface highlighted, the one that received larger emphasis was computer science, approaching related subjects to the technology of information. The technology of information will give support to the managerial compound when it comes to the process of decision making, supplying the managers with alternatives of action based on worked, classified, mined, standardized and related data, looking for the solution to the existent problems. Among the technological resources available it has been given a larger emphasis to the Data Warehouse that is considered by specialists as the memory of the company, removing data from the several databases of the company without affecting their origins. Prominent attention has also been given to Datamining, considered as the intelligence of the company. It will mine all the data collected by the Data Warehouse, with the objective of looking for new and useful relations for the optimization of the enterprise. / Foi tratado neste estudo, o tema A Import??ncia da Informa????o Cont??bil aliada ?? tecnologia da informa????o na Gest??o das ??reas de Neg??cio. A abordagem dada ao trabalho est?? centrada na interdisciplinaridade entre as ??reas que fornecem aux??lio ?? Contabilidade. Dentre as ??reas destacadas, a que recebeu maior ??nfase foi a de inform??tica, abordando assuntos relacionados ?? tecnologia da informa????o. A tecnologia da informa????o dar?? suporte ao complexo empresarial no que tange o processo de tomada de decis??o, fornecendo aos gestores alternativas de a????o baseadas em dados trabalhados, classificadas, mineradas, padronizadas e relacionadas, buscando a solu????o dos problemas existentes. Dentre os recursos tecnol??gicos dispon??veis, foi destacado com maior ??nfase o Data Warehouse que ?? considerado pelos estudiosos no assunto, como a mem??ria da empresa, retirando dados dos diversos bancos de dados da empresa sem afetar a origem dos mesmos. Tamb??m recebeu destaque o Datamining que ?? considerado como a intelig??ncia da empresa o qual far?? a minera????o de todos os dados colhidos pelo Data Warehouse, com o objetivo de buscar rela????es novas e ??teis para a otimiza????o do empreendimento.

Made available in DSpace on 2015-12-04T11:45:20Z (GMT). No. of bitstreams: 1 Cesar_Augusto_Biancolino.pdf: 607220 bytes, checksum: d015f334488fb3229a01926327618099 (MD5) Previous issue date: 2004-03-08 / This study intends to obtain an efficient method to replace the handicraft work done by accounting professionals with a specific system able to execute the analysis activities related to such procedures safely and fast. It is a case study of a big national company that replaced the accounting analysts and accountants with a specific system that started to accomplish the make up of its Financial Statements automatically. The case study is complemented by a bibliographic review about the accounting information system constitution and a specific accounting system, besides the necessary methodology to be used for its correct use. The objective of this study is to contribute to the improvement of accounting professionals and the specific systems that deal with quantitative and qualitative information according to operational experience from its users. The initial hypothesis assumes that the operational and technical knowledge from the professionals engaged with accounting premises and routines can be used by a specific system through rules, criteria and other non accounting facts. The research proposes a generic model of a specific accounting system able to store, manage and provide a variety of information, through the case study and models and concepts from specific literature. As a contributing factor, the empirical aspects described in the case study confirmed the literature concepts. The study concludes that the technology necessary to efficiently build up these accounting systems is available in the market. Besides, the efficient and focused utilization methodology and theoretical concept that sustains the accounting knowledge automation is required. In this way, the operational methodological approach and the aim of developed specific system utilization depend on the company size and its economic section. Finally, it can be concluded that the Information Technology used by accountants, analysts and other professionals from the accounting area is essential to the Accounting as a science used in the company decision range. / Estudo realizado que visa obter um modelo de substitui????o do trabalho artesanal executado pelos profissionais da ??rea cont??bil ligados ?? ??rea de elabora????o de demonstra????es cont??beis por um sistema espec??fico capaz de processar com seguran??a e agilidade as atividades de an??lise associadas a tais procedimentos. Trata-se de um estudo de caso realizado em uma empresa nacional de grande porte a qual substitui os analistas cont??beis e contadores por um sistema espec??fico que passou a realizar de forma autom??tica a elabora????o de todas as demonstra????es cont??beis da empresa. O estudo de caso ?? complementado por uma revis??o bibliogr??fica acerca da constitui????o e da arquitetura do sistema de informa????o cont??bil e de um sistema cont??bil espec??fico, al??m da metodologia necess??ria a ser empregada para a as correta utiliza????o. O trabalho tem como objetivo contribuir para a forma????o de uma nova vis??o por parte dos profissionais da ??rea cont??bil acerca dos sistemas espec??ficos nos quais informa????es de car??ter quantitativo e qualitativo s??o tratados e utilizadas segundo a experi??ncia operacional de seus usu??rios. Sua hip??tese inicial ?? a de que o conhecimento t??cnico e operacional dos profissionais envolvidos com as rotinas e premissas cont??beis podem ser retidos por um sistema espec??fico via para metriza????o de regras, crit??rios e vari??veis outras de natureza n??o cont??bil. Atrav??s das observa????es realizadas e no estudo de caso em conjunto com modelos e conceitos colhidos em literatura espec??fica, o trabalho de pesquisa prop??e um modelo gen??rico de sistema cont??bil espec??fico que ?? capaz de armazenar, gerir e emitir informa????es de diversas naturezas. Como fator corroborativo, os aspectos emp??ricos descritos no estudo de caso confirmaram os conceitos da revis??o da literatura efetuada. Como consequ??ncia da observa????o emp??rica e do embasamento te??rico, chegou-se ?? conclus??o de que efetivamente est?? dispon??vel no mercado a tecnologia necess??ria para construir-se com efici??ncia sistemas cont??beis que elaboram e emitem o conjunto de todas as demonstra????es cont??beis em seu formato integral. Conclue-se tamb??m que n??o basta para as empresas adquirir e instalar recursos de Tecnologias da Informa????o se n??o h?? metodologia de utiliza????o eficiente e focada, bem como uma conceitua????o te??rica que sustente todo um processo de automa????o da gest??o do conhecimento utilizada para elaborar-se demonstra????es cont??beis. Neste sentido, a abordagem metodol??gica operacional bem como o escopo de utiliza????o dos sistemas espec??ficos desesenvolvidos para este fim dependem sobremaneira tanto do porte da empresa considerada como do setor econ??mico no qual a mesma est?? inserida . Depreende-se, por fim, que utiliza????o das Tecnologias da Informa????o pelos contadores, analistas e demais profissionais da ??rea cont??bil constitui-se de fundamental import??ncia para o realinhamento de expectativas relacionadas ?? contabilidade enquanto ci??ncia utilizada como um dos fatores informacionais necess??rios no ??mbito decisorial das empresas.

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.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-02-10T15:28:09Z No. of bitstreams: 2 Jose_Roberto_Pereira_Sinatora.pdf: 547354 bytes, checksum: f797e3f548f29d192ba0288fabb8addd (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-02-10T15:28:17Z (GMT). No. of bitstreams: 2 Jose_Roberto_Pereira_Sinatora.pdf: 547354 bytes, checksum: f797e3f548f29d192ba0288fabb8addd (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2004-08-26 / The companies have been using information system to be competitive on market. The university is the place where the future accountants are graduated, they will act in companies, graduate professionals who attend to the organization??s demand, which arrange the work market. The resolution CNE/CES n?? 06/2004, which contains the National Curricular Directrixes to Accounting courses, it is very flexible in relation to these courses' curriculums, and defines that in the future accountant's graduation the use of technological innovation, including development capacity, analysis and implant accounting information system and management information system, everything using the information technology. Based on that, this research tried to study the information system contents given in Accounting courses from S??o Paulo city, during 2003 and 2004. This is an exploratory and descriptive research, it was accomplished in graduation institutions which were listed under Accounting Regional Council from S??o Paulo state, it was accomplished by means of interview and questionary, close to courses coordinators and professors. It was acquired 100 questionairies in 37 institutions. The second part of the questionary was accomplished in Likert scale, and the data was treated with multivaried factorial, using SPSS software (Statiscal Package for the Social Sciences). The result indicate favorable and unfavorable aspects. Favorable aspects were presented the annual contents update, working hours, the reach of the course purposes and the preocupation with the entrepreuner practices. Unfavorable aspects there are the low integration with other subjects of the course, the integration among professors, low discussion of contents between professor's group and the fact of great part of researched instituitions use accounting system applied in accounting offices or small companies, there are few institutions that keep agreement with system suppliers ERP (Enterprise Resource Planning). / As empresas t??m usado sistemas de informa????o para que sejam competitivas no mercado. A universidade ?? o local em que se formam os futuros contadores, que atuar??o nas empresas, devendo formar profissionais que atendam ??s demandas das organiza????es, que comp??em o mercado de trabalho. A resolu????o CNE/CES n?? 06/2004, que cont??m as Diretrizes Curriculares Nacionais para os cursos de Ci??ncias Cont??beis, ?? bem flex??vel em rela????o aos curr??culos de tais cursos, e define que na forma????o do futuro contador seja contemplado o uso das inova????es tecnol??gicas, inclusive capacidade de desenvolver, analisar e implantar sistemas de informa????o cont??bil e de controle gerencial, usando a tecnologia de informa????o. Com base no exposto, esta pesquisa procurou estudar os conte??dos de sistemas de informa????o ministrados nos cursos de gradua????o em Ci??ncias Cont??beis da cidade de S??o Paulo, durante os anos de 2003 e 2004. A pesquisa ?? explorat??ria e descritiva, realizada nas institui????es de ensino superior listadas no site do Conselho Regional de Contabilidade do estado de S??o Paulo, realizada por meio de entrevistas e question??rios, junto aos coordenadores dos cursos e professores. Foram obtidos 100 question??rios em 37 institui????es. A segunda parte do question??rio foi realizada em forma de escala de Likert, e os dados obtidos foram tratados por meio de an??lise fatorial multivariada, com o software estat??stico SPSS (Statistical Package for the Social Sciences). Os resultados obtidos apontam aspectos favor??veis e desfavor??veis. Como favor??veis apresentaram-se a atualiza????o anual dos conte??dos, a carga hor??ria, o alcance dos objetivos do curso e a preocupa????o com as pr??ticas empresariais. Como desfavor??veis h?? a baixa integra????o com as demais disciplinas do curso, a integra????o entre os docentes, a pouca discuss??o dos conte??dos entre o corpo docente e o fato de que a maioria das institui????es pesquisadas use sistemas cont??beis aplicados penas em escrit??rios de contabilidade ou pequenas empresas, sendo baixo o n??mero de institui????es que mant??m conv??nios com fornecedores de sistemas ERP (Enterprise Resource Planning).

Det är sedan länge konstaterat att intern kommunikation har stor betydelse för företagets framgång. Syftet med att kommunicera intern ekonomiinformation är att redogöra för den ekonomiska situationen samt att ge en bild av företagets framtida utveckling. En viktig faktor med intern ekonomiinformation är att skapa målöverenstämmelse. Företag upplever ofta kommunikationsproblem och svårigheter med att nå ut med intern information. Det uppstår barriärer i kommunikationen mellan sändare och mottagare, vilket orsakar att budskapet inte når fram. Företag med hierarkisk struktur med flera ledningsskikt tenderar att uppvisa sämre kommunikation jämfört med mindre företag. Syftet med studien är att identifiera organisationsbetingade barriärer som kan uppstå i kommunikationen av intern ekonomisk information mellan vd -mellanchef -medarbetare i ett storthierarkisktföretag. Genom undersökning av kommunikationsprocessen ämnar studien att urskilja barriärerna samt ge förslag på hur dessa kan överbryggas. Studien har även för avsikt att utröna vad som fordras för att intern ekonomiinformation ska få en målöverensstämmande verkan.För att svara på syftet utfördes en fallstudie av kvalitativ karaktär. Intervjuer genomfördes med utgångspunkt i en teoretisk kommunikationsmodell som sedan låg till grund för analysen. Resultatet visar att otillräckliga ekonomikunskaper, skilda ekonomikunskaper mellan sändare och mottagare, tidsbristsamtför mycket eller för lite ekonomiinformation är barriärer som kan uppstå. Resultatet visar även att det fordras att informationen som kommuniceras är anpassad så att den är relevant och lätt att förstå för mottagaren för att den ska verka målöverensstämmande. För att överbrygga dessa barriärer rekommenderas att företag erbjuder kompetensutveckling och att sändaren av informationen skapar sig en uppfattning både om mottagarens kunskapsnivå och informationsbehov för att sedan anpassa informationen efter det. Slutligen är det viktigt att göra en prioritering av hur arbetstiden ska fördelas, så att det ges tillräckligt med tid till kommunikation av ekonomiinformation. Ett förslag till vidare forskning är att inrikta undersökningen mot individbetingade barriärer som kan uppkomma i kommunikationen av intern ekonomisk information. / For a long time it has beenestablished that internal communication is of great importance for business success. The purpose of communicating internal financial information is to describe the financial situation and to give a picture of the company's future development. An important factor with internal financial information is to create goal congruence. Companies often experience communication problems and difficulties in reaching out with internal information. It occurs barriers in communication between the sender and the receiver, causing the message not getting through. Companies with hierarchical structure with multiple management layers tend to show poorer communication compared to smaller companies. The purpose of the study is to identify organizational barriers that may arise in the communication of internal financial information between the CEO -middle manager -employees in a largehierarchicalcompany. Through examination of the communication process, the study intends to distinguish the barriers and give suggestions on how these can be bridged. The study also intends to determine what is required for internal financial information to have a goal congruence effect. To answer the purpose, a case study of qualitative character was performed. Interviews were conducted on the basis of a theoretical communication model which formed the base for the analysis. The result shows that insufficient financial knowledge, different financial knowledge between sender and receiver, lack of timeandtoo much or too little financial information are barriers that can arise. The result also shows that the information which is communicated should necessarily be adapted to become relevant and easy to understand for the receiver in order to work goal congruently. To overcome these barriers, it is recommended that companies provide competence development and that the sender of the information creates an understandingof boththe receiver’s knowledge level and information needs in order to adapt the information accordingly. Finally, it is important to prioritize how working hours should be distributed, so sufficient time is provided for communication of financial information. A proposal for further research is to focus the study on individual-related barriers that may arise in the communication of internal financial information.

Budgetary control has been used and researched for years by both Western academics and practitioners. In China, it is re-emerging as a tool to implement management control, but might be used in different ways both in terms of understanding and operation. The research objective of this thesis is to examine the applicability of Western theories of change in management accounting in the context of budgeting in Chinese corporations. Challenges can exist because of the differences between Western assumptions and Chinese reality. The current thesis focuses on difficulties Chinese companies encounter in practical and deeper ideological ways: firstly, Western market-based ideology conflicts with an ideology which has been shaped by central-planning for decades; secondly, difficulties stem from the different cultural context of China which emphasizes hierarchical politeness, kinship ties, trust based on personal relationships, collectivism and social harmony, diligence and individual modesty, and less developed modern legal regulatory systems – these all contribute to China’s own way of doing things. This thesis also focuses on the transition process in China. Based on the assumption that budgetary changes do not happen in isolation from other management accounting changes, this thesis discusses these changes which synchronically took place while the case-study companies were implementing budgetary systems. This thesis adopts a longitudinal and in-depth qualitative case study research design, after adjustments made during the learning experience of the pilot study. It takes an interpretive and constructive philosophical underpinning, which allows the researcher to observe and understand the process of change, as well as the differences between Chinese practices and Western theories. Findings show that certain Western management accounting theories of change and Western theories of budgeting work in the case study Chinese corporations. Management accounting theories using an interpretive approach (for example, Berry et al., 1985; Scapens and Roberts, 1993; Ahrens and Chapman, 2002) lead the researcher to interpret management accounting practices from the practitioner’s points of view, and they have provided a range of terms to explain success or failure of management accounting changes. This approach together with Scapens et al.’s Institutional theory approach in management accounting have been found especially useful, in explaining the differences between Chinese vs. Western context. Furthermore, the contingency theory approach in management accounting gives a ‘platform’ which allows the researcher to assess a wide range of possible factors and their relationships with budgetary systems in studied companies. This approach is found useful in this thesis to present changes in other management accounting perspectives. Last but not least, this thesis finds existing Western literature in technical perspective of budgetary objectives, budgetary evaluation and participation, and budgetary effectiveness useful in a different context of China. By describing the change management process, an aspect which is not addressed frequently in the research literature, this thesis argues that to sufficiently understand Chinese companies’ budgetary changes, one also needs to understand unique cultural, social-economical and religious circumstances, and to adjust literature and methodology to adapt to these circumstances. This thesis provides an empirical experience concerning these issues. This thesis contributes to the understanding of management accounting change in China, and the tension which exists when Chinese companies are moving into Western management accounting practices.

För att upprätthålla en ekonomisk hållbarhet inom ett företag krävs ett ansvarsfullt företagande inom organisationer, vilket skapar behov av ett systematiskt arbetssätt med ekonomiska styrmedel. Olika styrmedel kan vara relevanta för olika syften, varför valet och användandet av dem är kritiskt att studera. Studien undersöker därför genom en komparativ fallstudie vilka faktorer som påverkar valet och användandet av styrmedel i småföretag i Sverige. Undersökningen resulterar i ett antal faktorer som enligt fallföretagen påverkar hur besluten om styrmedel tas. Dessa faktorer ligger som grund för den modell som skapats. Modellen visar att informationsbehovet hos ledaren är det som påverkar hur valet och användandet sker samt att behovet förändras beroende på företagets och omvärldens karaktär tillsammans med ledarens bakgrund. / Maintaining economic sustainability within a company requires a responsible business organization that creates the need for a systematic approach to economic instruments. Different instruments may be relevant for different purposes and therefor the choice and use of them is critical to study. The study examines, through a comparative case study which factors influence the choice and use of economic instruments in small businesses in Sweden. The survey results in a number of factors that, in the studied companies affects how decisions on financial instruments are made. These factors form the basis of the model created. The model shows that the informational needs of the leader is what influences how the selection and use takes place, and that need is changing depending on the company and the external characteristics along with the background of the leaders.

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.

The diploma thesis concerns with public sector theme and it is divided into two parts, the theoretical part and the practical part. The theoretical part deals with public sector characteristic, management organizational units of the State - in particular the Ministry of Education, Youth and Sports which is the founder of the House of Foreign Services. Furthermore, it deals with the public administration reform and integration of state-founded institution. The second practical part focuses on particular state-founded institution the House of Foreign Services. The content of the diploma thesis points at following issues: accounting, the impact of the accounting reform and the analysis of management of the House of Foreign Services