This thesis aims to give the reader general overview of Economic value added (later EVA) and is focused on analysis of problematic aspects of EVA. Firstly there are some theoretical materials regarding EVA following the analysis of chosen company. In the end there is a summary of the analysis. In the first part there are theoretical materials from home and foreign authors describing the problematic of EVA together with the formulas used in the second part. The second part is the analysis of the chosen company. Building on the theoretical materials in the first part author adjust the accounting data, calculate the EVA for the years of the analysis and compare them with the accounting data in accordance with the goal of the thesis. Then he makes a suggestion for improvement and calculates its benefits. Lastly he makes some examples of problematic aspects of EVA. The thesis ends with summary of the analysis and with the contribution of the author.

The aim of this Diploma work was to evaluate enterprise efficiency by traditional and modern indicators and to identify key determinant of efficiency. In the theoretical part of the Diploma work was described the measurement of enterprise efficiency in the context of historical evolution followed by evaluation modern and traditional approaches. In the practical part of Diploma work was realized financial Analysis at first followed by calculation of economic value added according to methodology Ministry of Industry and Trade. This value was compared with EVA calculated by INFA. In the year 2008 the enterprise didn´t create EVA. In recent years, EVA is increasing and the enterprise is among the best in the business sector.

The aim is to analyse the options of business productivity evaluation of the selected agricultural company in South Bohemia with regard to the agriculture specifics. Another goal was to determine, how the economic results of the agricultural companies affect the monitoring of sector productivity evaluation (CZ - NACE) within the region NUTS3, and alternatively to point out the possible problematical areas throughout the monitoring.

Tese (doutorado)—Universidade de Brasília, Faculdade de Tecnologia, Departamento de Engenharia Civil e Ambiental, 2016. / Submitted by Fernanda Percia França (fernandafranca@bce.unb.br) on 2016-09-30T18:04:30Z No. of bitstreams: 1 2016_FernandodosSantosOliveira.pdf: 6646040 bytes, checksum: a918278b21da46660beef0d43415e2b7 (MD5) / Approved for entry into archive by Raquel Viana(raquelviana@bce.unb.br) on 2016-12-19T12:36:52Z (GMT) No. of bitstreams: 1 2016_FernandodosSantosOliveira.pdf: 6646040 bytes, checksum: a918278b21da46660beef0d43415e2b7 (MD5) / Made available in DSpace on 2016-12-19T12:36:52Z (GMT). No. of bitstreams: 1 2016_FernandodosSantosOliveira.pdf: 6646040 bytes, checksum: a918278b21da46660beef0d43415e2b7 (MD5) / A construção de edificações cada vez mais altas e esbeltas tem se tornado bastante comum nos grandes centros, desafiando assim os projetistas estruturais a elaborarem projetos cada vez mais eficientes de forma que o arranjo adotado possa utilizar da melhor forma as características dos materiais. O uso de dispositivos que adicionam rigidez e amortecimento às estruturas sujeitas a ações dinâmicas, como cargas de vento e terremotos, tem se tornado cada vez mais comum nas estruturas civis. Um desses dispositivos mecânicos que tem sido amplamente utilizado é o dissipador do tipo Added Damping and Stiffness (ADAS), que se corretamente instalado, pode aumentar significativamente a resistência, rigidez e capacidade de dissipação de energia das estruturas das edificações. Os dispositivos do tipo ADAS são basicamente dissipadores de energia instalados na estrutura com o objetivo de que a dissipação ocorra de forma concentrada nesses elementos, protegendo assim a estrutura principal de maiores danos. Uma vez ocorrida a ação dinâmica que danifique esses elementos, eles podem ser facilmente substituídos sem maiores dificuldades. Esses dissipadores de energia apresentam a vantagem de não precisarem de tecnologia avançada para sua produção e podem ser facilmente instalados na estrutura. Possuem ainda a vantagem de que fatores ambientais tais como temperatura e umidade, pouco ou nada afetam seu desempenho. No presente estudo, como uma alternativa ao ADAS, é realizada a otimização topológica de um dissipador metálico aplicado à redução de vibração em edificações sujeitas a terremotos, considerando através de análise numérica e experimental o formato adequado desse tipo de dispositivo. Em seguida busca-se a obtenção da probabilidade de falha desse sistema estrutural, levando-se em consideração as incertezas inerentes ao projeto, através da análise de confiabilidade. ________________________________________________________________________________________________ ABSTRACT / The construction of increasingly tall and slender buildings has become quite common in large cities, challenging the structural engineers to develop increasingly efficient designs so that the adopted arrangement can make best use of the characteristics of materials. The use of devices that add stiffness and damping to structures subjected to dynamic actions such as wind and earthquake loads, has become increasingly common in civil structures. One of the mechanical devices that have been widely used is the Added Damping and Stiffness (ADAS), which if correctly installed, can significantly increase the strength, stiffness and energy dissipation capacity of the structures. ADAS devices are basically energy dissipators installed in the structure in order that dissipation occurs in these elements in a concentrated way, thereby protecting the main structure from further damage. Once the dynamic action that damages these elements occurs, they can be easily replaced without major costs. These energy dissipators have the further advantage of not require advanced technology for its production and can be easily installed in the structure. They also have the advantage that environmental factors such as temperature and humidity, has little or no effect in their performance. In the present study, as an alternative to ADAS, is performed the topology optimization of a metallic dissipator applied to the reduction of vibration in buildings subject to earthquakes, raising through numerical and experimental analysis the appropriate device type format. Then is searched the probability of failure of this structural system, taking into consideration the uncertainty inherent in the design, through reliability analysis.

abstract: Teacher evaluation policies have recently shifted in the United States. For the first time in history, many states, districts, and administrators are now required to evaluate teachers by methods that are up to 50% based on their "value-added," as demonstrated at the classroom-level by growth on student achievement data over time. Other related instruments and methods, such as classroom observations and rubrics, have also become common practices in teacher evaluation systems. Such methods are consistent with the neoliberal discourse that has dominated the social and political sphere for the past three decades. Employing a discourse analytic approach that called upon a governmentality framework, the author used a complementary approach to understand how contemporary teacher evaluation polices, practices, and instruments work to discursively (re)define teachers and teacher quality in terms of their market value. For the first part of the analysis, the author collected and analyzed documents and field notes related to the teacher evaluation system at one urban middle school. The analysis included official policy documents, official White House speeches and press releases, evaluation system promotional materials, evaluator training materials, and the like. For the second part of the analysis, she interviewed teachers and their evaluators at the local middle school in order to understand how the participants had embodied the market-based discourse to define themselves as teachers and qualify their practice, quality, and worth accordingly. The findings of the study suggest that teacher evaluation policies, practices, and instruments make possible a variety of techniques, such as numericization, hierarchical surveillance, normalizing judgments, and audit, in order to first make teachers objects of knowledge and then act upon that knowledge to manage teachers' conduct. The author also found that teachers and their evaluators have taken up this discourse in order to think about and act upon themselves as responsibilized subjects. Ultimately, the author argues that while much of the attention related to teacher evaluations has focused on the instruments used to measure the construct of teacher quality, that teacher evaluation instruments work in a mutually constitutive ways to discursively shape the construct of teacher quality. / Dissertation/Thesis / Doctoral Dissertation Educational Leadership and Policy Studies 2014

Åskådarna inom idrottssektorn har en aktiv roll och en stor betydelse för idrottsorganisationers ekonomi. Tidigare forskning visar att det är viktigt för idrottsorganisationer att integrera med åskådarna med tilläggstjänster som skapar mervärde, eftersom matchen i sig säkerställer inte återkommande åskådare. Konsekvensen av minskat publiksnitt utsätter idrottsorganisationernas ekonomi, eftersom åskådarna generar centrala intäkter för idrottsorganisationer men kan även ha en indirekt effekt på de övriga intäkterna. Publiksnitten för innebandyn i Sverige och i SSL Herr har varit låg och sjunkit under de två senaste säsongerna med 14 procent. Därför har det varit av intresse att förstå hur innebandyföreningar i SSL Herr arbetar för att skapa tjänstevärde för åskådarna. Syftet för studien har varit att genom en jämförelse av innebandyföreningar i SSL Herr undersöka om det finns faktorer i deras matcharrangemang, i sådana fall vilka, som har påverkat förändringen i publiksnittet. För att besvara syftet genomfördes semi-strukturerade intervjuer med respondenter från sju olika innebandyföreningar i SSL Herr. Det insamlade materialet har tolkats med hjälp av den teoretiska referensramen där resultatet visar att det finns skillnader och likheter i innebandyföreningars matcharrangemang vilka kan påverkat förändringen i publiksnittet. Det finns samband mellan ökat publiksnitt och restaurangmöjligheter, vilket kan vara en stor bidragande faktor för förändringen i publiksnittet. Studien påvisar även att det kan vara problematiskt att skapa atmosfär och tjänstevärde för åskådarna i för stora arenor i förhållande till publiksnittet. Slutligen visar studien att det kan vara problematisk för innebandyföreningar att planera in matchdagar om de har en geografisk position där de konkurrera med övriga aktörer inom upplevelseindustrin. Vissa innebandyföreningar verkar lämna ansvaret att skapa en bra atmosfär till åskådarna och är inte underförstådda att de i lika stor utsträckning kan själva påverka atmosfären inne i arenan. Under de senaste åren har publiksnitten sjunkit i de flesta åskådaridrotter i Sverige där innebandy är bara ett exempel av problemet som legat till grund för studien. Denna studie visade att det finns brister i tjänsteerbjudandet och därför bör vidare studier inrikta sig mot innebandyns åskådare men även andra idrotter i Sverige. / Spectators in sport have an active role and are significant for sports organizations' economy. Previous research shows that it is important for sports organizations to integrate with spectators with additional services that create added value, because the game itself does not ensure recurring spectators. The consequence of reduced number of spectators exposes the sports organizations' economy, as spectators generate a central income for sports organizations, it may also have an indirect effect on other income. The number of spectators for floorball in Sweden and in "SSL Herr" has been low and has decreased with 14 percent under the last two seasons. Therefore, it has been of interest to understand how floorball organizations in "SSL Herr" work to create service value for the spectators. The purpose of this study has been to investigate whether there are factors in floorball organizations in "SSL Herr" game events, in such cases, which have influenced the change in the number of spectators. To answer the purpose of this study, semi-structured interviews were conducted with respondents from seven different floorball organizations in "SSL Herr". The gathered material has been interpreted using the theoretical frame of reference, where the results show that there are differences and similarities in floorball organizations game events that may have affect the change in the number of spectators. There is correlation between increased number of spectators and restaurant possibilities, which can be a major contributing factor to the change in the number of spectators. This study also shows that creating ambience and service value for spectators in large arenas can be problematic if the number of spectators is low. Finally, the study shows that it may be problematic for floorball organizations to schedule game days if they have a geographic position where they compete with other actors in the experience industry. Some floorball organizations seem to leave the responsibility to create a good ambience to the spectators and are not implied that they can influence the ambience themselves. Over the last few years, the number of spectators has reduced in most of the spectator sports in Sweden where floorball is just one example of the problem that was the basis for this study. This study showed that there are shortcomings in the service offerings and therefore future studies should focus on floorball spectators but also other sports in Sweden.

Ao longo da última década, tem aumentado o reconhecimento de medidas de gerenciamento de valor. Dentre essas, uma que tem recebido grande atenção tanto no meio acadêmico quanto nas empresas em geral é o valor econômico agregado (EVA®). Muito se tem discutido sobre essa medida, sendo que seus defensores afirmam que ela é uma melhor medida de desempenho do que as medidas contábeis tradicionais. Nessa perspectiva, uma série de pesquisas tem sido realizada, verificando a relação entre o EVA® e o retorno de ações, onde os resultados alternam-se entre uma relação superior dessa medida e o retorno de ações em comparação com as medidas contábeis tradicionais e uma fraca relação ou a ausência de relação entre essas variáveis. Em diferente abordagem, Machuga, Pfeiffer Jr. e Verma (2002) realizaram um estudo no mercado norte americano para verificar a capacidade do EVA® na predição de lucros futuros. Replicando a metodologia desse estudo, esta pesquisa teve como objetivo verificar empiricamente se o EVA® fornece informação incremental para predição de lucros futuros das empresas de capital aberto do Brasil. Na metodologia, foram aplicados modelos de regressão linear múltipla no período de 1998 a 2006 para testar a proposição de que o EVA® fornece informação incrementalmente útil para predizer lucros de um ano adiante das empresas de capital aberto do Brasil. Foram aplicadas regressões anuais (crosssection) e verificou-se a significância estatística dos coeficientes médios. Com os resultados obtidos, não se pode comprovar a utilidade incremental do EVA® na predição de lucros futuros. Na seqüência, realizou-se um teste do valor incremental da inclusão da informação EVA® no modelo de predição, sendo que foram aplicadas novas regressões sem as variáveis EVA® e apurados os novos coeficientes médios; em seguida, foram efetuadas duas previsões de lucros, uma utilizando os valores médios com e outra sem o EVA® . Por meio da comparação desses valores previstos com os reais dos lucros e apurando suas respectivas diferenças, obteve-se os erros médios de previsão. Foi observado que os erros médios de previsão apresentaram-se elevados em função da alta dispersão das variáveis da pesquisa, também foi encontrado que os erros médios de previsão foram menores quando houve a inclusão da informação do EVA® , indicando a utilidade incremental dessa medida na predição de lucros futuros, entretanto esses resultados devem ser interpretados como indicativos e não como conclusivos, já que os coeficientes das variáveis, em sua maioria, não se demonstraram estatisticamente significantes. / There has been increased recognition over the last decade of the measures of management of value. Among these, one that has received the great attention either on the academic field or in the companies in general is the Economic Value Added (EVA®). A lot has been argued about this measure, its defenders affirm that it is one measure of performance better than the traditional accounting measures. In these perspective, a lot of researches have been done, verifying the relation between the EVA® and the stock returns, where the results change between one relation superior of these measures and the stock returns in comparison with the usual accounting measures and a weak relationship or absence of relation between these variables. In a different approach, Machuga, Pfeiffer Jr. and Verma (2002) realize a study on the North America market to verify the ability of EVA® in the prediction of future earnings. Applying the methodology of this study, this research had as goal to verify empirically if the EVA® supplies incremental information to predict future earnings of the Brazilian public companies. After, in the methodology, some multiple linear regression models were applied on the period of 1998 to 2006 to test the proposition that EVA® supplies information incrementally useful to predict one-year-ahead earnings of the Brazilian public companies. The annual cross-section regressions were applied and verified the statistic significance of the average coefficients. With the gotten results, one cannot confirm the incremental utility of EVA® in the future earnings prediction. In the sequence, a test of the incremental value of the inclusion of the information EVA® on the model of prediction was realized, it being that news regressions were applied without the variables EVA® and gotten the new average coefficients, after that, two predictions of earnings was effected, one using the mean values with and the other without the EVA® information. By the comparison of the predicted values with the actual earnings and checking its respective differences, one got the average forecast errors. It was observed that the average forecast errors had been presented high in function of the high dispersion of the variables of the research. It was founded too that the average forecast errors were lower when was included the information of EVA®, indicating the incremental utility of this measure on the prediction of future earnings, however, these results must be interpreted as indicative and not as conclusive, since the coefficients of the variables, in its majority, did not show statistically significant.

A presente pesquisa tem como objetivo identificar a relação entre a riqueza criada e o desempenho econômico-financeiro das cooperativas agropecuárias no Brasil. As cooperativas são organizações econômicas intermediárias, que prestam serviços aos associados, satisfazendo suas necessidades econômicas particulares. O fato é que além das sobras, que pode ser uma estratégia das cooperativas a partir dos interesses dos associados, as cooperativas também prestam serviços, como assistência técnica, orientação, compra de insumos/produtos, comercialização, agregando valor e gerando riqueza aos associados. Assim, avaliar os resultados de uma cooperativa e o seu desempenho da mesma forma com que uma empresa, cuja finalidade é a maximização do lucro, é avaliada pode não ser o mais adequado. Identificou-se, então, a necessidade de buscar outra maneira que possa contribuir na mensuração dos resultados das cooperativas. A riqueza criada é uma maneira de avaliar o desempenho econômico e social de uma organização e, é evidenciada na Demonstração do Valor Adicionado. Para tanto, identificou-se a relação entre o valor adicionado produzido pela cooperativa e os índices econômico-financeiros relevantes na avaliação de desempenho das cooperativas agropecuárias, por meio do método estatístico de regressão de dados em painel, considerando 34 cooperativas agropecuárias brasileiras durante 5 anos consecutivos e, realizou-se um estudo de caso em uma cooperativa agropecuária da amostra a fim de identificar qual é o valor agregado produzido pela cooperativa e qual a sua estratégia de distribuição do valor adicionado ao produtor rural associado. Os resultados evidenciam que há variáveis de tamanho, rentabilidade e network inseridas no modelo que contribuem para explicar a riqueza gerada pelas cooperativas da amostra. A variável venda líquida, utilizada como proxy para tamanho, a margem de vendas, utilizada como proxy para rentabilidade e o fato da cooperativa participar de uma cooperativa central, proxy para network são significativas e estão relacionadas positivamente com a riqueza criada. / This research aims to identify the relationship between the value added and the financial performance of agricultural cooperatives in Brazil. Cooperatives are economic intermediary organizations that provide services to members, satisfying their particular economic needs. The fact is that besides the leftovers, which can be a strategy of cooperatives based on the interests of the members, the cooperatives also provide services such as technical assistance, guidance, purchase of inputs/products, marketing, adding value and generating value to members. Thus, evaluating the results of a cooperative and its performance in the same way that a company whose purpose is profit maximization, is valued may not be the most appropriate. Then, we identified the need to find another way to contribute to the measurement of the results of cooperatives. The value added is a way to evaluate the economic and social performance of an organization and is shown in the Value Added Statement. For this, we identified the relationship between the added value produced by the cooperative and the relevant economic and financial indicators in assessing the performance of agricultural cooperatives, using the statistical method of panel data regression considering 34 Brazilian agricultural cooperatives during five years consecutive and performed a case study in an agricultural cooperative of the sample in order to identify what is the value added produced by the cooperative and what is its distribution strategy of value added to the associated farmers. The results show that there are varying size, profitability and inserted into the network model that can contribute to the value added by the cooperatives of the sample. Net sales variable, used as a proxy for size, sales margin, used as a proxy for profitability and the fact that the cooperative part of a central cooperative proxy for network are significant and are positively related to value added.

Thesis (Doctoral (Human Resource Management))--Cape Peninsula University of Technology, 2005 / The image of the Western Cape Education Department (WCED) is influenced by its ability to handle and to develop a system whereby not only will the perceived gap between the expectation and satisfaction of the customers be closed, but the customer will also be able to derive value from the services rendered. In order for this to come to fruition, as well as the fact that the employees know the true picture of the flow of work within the WCED, it is crucial that the employees be involved in the mapping of the strategy, which in turn would be utilised to attain the vision. A key challenge is getting all the parts of the WCED in line with its strategies, which in turn impacts on the mission and vision. Maximum value requires an understanding of its creation and a proactive approach. These are not easily accomplished. Not only is the "education industry" presently confronted with many changes, its stakeholders and customers are making greater demands. As a result of this. the WCED needs to be more efficient, but importantly also to be aware of the "efficiency trap". A decrease in the net operating result of the WCED would result in dissatisfied customers. In order for this not to be an option. the synergy of the balanced scorecard and the whole value chain within a lean environment should be considered as the reduction of occupational crime i.e. human activity absorbing resources, but not creating value or nonvalue creating / adding activities or muda has become a priority. Also by focussing on an occupational crime reduction flow of work, the WCED will be seen as a system of processes and not as a system of separate functions.

O consumidor de alimentos vem apresentando mudanças que são frutos da globalização dos hábitos e padrões, como a preocupação com a qualidade, aspectos de saúde e a valorização do seu tempo. Contudo, ele passa também a exigir alimentos produzidos e processados de acordo com padrões morais e éticos. Um tipo particular de estrutura de governança que se propõe adequar-se, então, ao arranjo de produção das cadeias agroalimentares curtas e às ações de segmentação de mercado, maior diferenciação, especificação e inovação de produto, merece destaque no agronegócio. Trata-se da produção em etapas anteriores ou posteriores da cadeia produtiva, que recebe o nome de integração vertical. Este trabalho apresenta como objetivo: analisar como se organiza a dinâmica da produção verticalizada de laticínios de elevado valor agregado. Adotou-se como procedimento metodológico uma pesquisa exploratória de caráter qualitativo, através do método de estudos de casos múltiplos em uma pesquisa de observação participante. Foram estudados dois casos de produtores verticalizados de laticínios de elevado valor agregado, sendo um deles na França e outro no Brasil: Les Formes de Pierrette e Gran Sierra, respectivamente. Justifica-se a escolha da França, como análise paralela ao Brasil, devido ao mercado francês ser definido como referência mundial de excelência no âmbito de laticínios de elevado valor agregado. O presente estudo contribui ao mercado de produção de alimentos - tanto no que tange aos casos estudados, em particular, como também aos produtores, da pecuária leiteira ou de outros setores da agricultura, que ambicionem agregar valor a sua produção de alimentos mediante a integração vertical, no geral - devido ao fato de proporcionar interessantes posicionamentos perante: análise das motivações que levam um produtor a verticalizar sua produção; análise das vantagens e desvantagens provenientes deste tipo de organização da produção; quais características de diferenciação dos produtos são ofertadas; além de abordar desafios e projeções futuras do mercado de laticínios francês e brasileiro, segundo o posicionamento de produtores verticalizados. Como resultado, define-se que o produtor verticalizado de laticínios de elevado valor agregado apresenta como motivação à adoção da verticalização uma elevada especificidade de ativos e a busca por agregação de valor/maior margem de contribuição ao seu produto. Ele apresenta como as principais vantagens da produção verticalizada o controle de todos os aspectos da produção, garantindo um derivado lácteo de maior qualidade e segurança alimentar, um maior preço/rentabilidade no produto, como também conquista uma relação mais próxima com o seu consumidor. Já, como principal desvantagem, destaca-se a necessidade de tempo e trabalho para o controle de todas as etapas de produção. Em respeito às características dos seus produtos lácteos ofertados, relevância é destinada aos aspectos pertinentes ao processo produtivo, conveniência e quesitos relacionados à saúde, contudo o principal destaque ainda é a dimensão hedônica dos produtos, relacionada ao gosto e prazer no consumo. A adoção dos certificados de qualidade representa uma estratégia de diferenciação, ao sinalizar um nível de qualidade superior ao consumidor. E, por fim, é identificada uma disposição ao pagamento por parte dos seus consumidores, no que tange às características socioambientais do seu processo produtivo. De modo que, configura-se a produção verticalizada como um interessante meio de organização da produção que se propõe capaz de gerar laticínios de elevada diferenciação e valor agregado. / Food consumer has been presenting changes that are results from the globalization of habits and standards, such as concern about quality, health aspects and valorization of their time. However, he also requires food that is produced and processed according to his moral and ethical standards. A particular type of governance structure, that fits to adapt to production arrangement of short agro-food chains, as also to market segmentation actions, higher differentiation, specification and product innovation, deserves to be highlighted in agribusiness. It’s the production in previous or later stages of the production chain, known as vertical integration. The objective of this work is to analyze how is organized the dynamics of vertically integrated production of high value added dairies. A qualitative exploratory research was adopted as methodological procedure, using multiple case study method in a participant observation research. Two cases of vertically integrated high value added dairy producers were studied, one in France and the other in Brazil: Les Formes de Pierrette and Gran Sierra, respectively. The choice of France, as a parallel analysis to Brazil, is explained since French market is defined as a world reference for excellence on the high added value dairy products area. The present study contributes to food production market - both for the cases studied, in particular, as well as for producers of dairy or other agriculture sectors which aim to add value to their food production through vertical integration process, overall - due to the fact of providing interesting positions in relation of: analysis of motivations that lead a producer to vertically integrate its production; Analysis of advantages and disadvantages of this type of production organization; Which characteristics of product differentiation are offered; In addition to addressing challenges and future projections of French and Brazilian dairy market, according to positioning of vertically integrated dairy producers. As results, vertically integrated producer of high value-added dairy products is motivated by the adoption of a high asset specificity and by the pursuit of higher value added/contribution margin to their product. He presents as main advantages of vertically integrated production the control of all production aspects, guaranteeing a higher quality dairy product and food safety, a higher price/profitability in the product, as well as reaching to the consumer and building a closer relationship. As the main disadvantage, it is necessary to emphasize the need of time and work to control all production stages. With respect to characteristics of its dairy products, focus on aspects related to production process, convenience and health related issues; however the main highlight is the hedonic dimension of its products, related to taste and pleasure during consumption. The adoption of quality certificates represents a differentiation strategy, by signaling a superior level of quality for the consumer. And, finally, a willingness to pay by consumers is identified as regarding to environmental and social characteristics of their dairy production process. Thus, vertically integrated production is configured as an interesting way of production organization that seems capable of producing dairies of high differentiation and added value.