Made available in DSpace on 2015-12-03T18:35:03Z (GMT). No. of bitstreams: 1 Ronaldo_Froes_de_Carvalho.pdf: 745138 bytes, checksum: c7086f9120338412d7c5e47e4801ccb9 (MD5) Previous issue date: 2003-02-28 / The objective of this work is to present the concepts of internal controls and the importance they have to the various kinds of organizations in the present business scenario. Due to the business evolution and, mostly, to the competitiveness, companies need to be more and more qualified to obtain competitive advantages. The settlement of internal controls, with all the necessary components, consists of an important management tool to reach the organizational objectives, for such controls are able to guarantee reasonable protection to the company assets and trustworthy preparation and presentation of financial statements. Besides, they stimulate the compliance to the company policies and the reach of the operational efficiency. This work also approaches the responsibilities over the internal controls, taking as backstage a structured questionnaire applied in Brazil to a group of internal auditors, who are important elements for the success of a internal control system. / Este trabalho tem por objetivo apresentar os conceitos de controles internos e a import??ncia que representam para os diversos tipos de organiza????es no atual cen??rio dos neg??cios. Com a evolu????o dos neg??cios e, principalmente, da concorr??ncia, as empresas precisam ser cada vez mais competentes para obter vantagens competitivas. O estabelecimento de controles internos, com todos os componentes necess??rios, constitui-se numa importante ferramenta de gest??o para o alcance dos objetivos organizacionais, pois contribuem para a prote????o dos ativos da empresa e para fidedignidade na elabora????o e apresenta????o de relat??rios cont??beis. Al??m disso, estimulam a obedi??ncia ??s pol??ticas de uma empresa e o alcance da efici??ncia operacional. O trabalho discute tamb??m a responsabilidade sobre os controles internos, utilizando como pano de fundo, um question??rio estruturado aplicado no Brasil, a um grupo de auditores internos, que s??o elementos importantes para o sucesso de um sistema de controles internos.

Made available in DSpace on 2015-12-03T18:35:07Z (GMT). No. of bitstreams: 1 Luiz_Andre_Alves.pdf: 739034 bytes, checksum: c799692936fe35ad5c84729346abf493 (MD5) Previous issue date: 2009-03-20 / The aim of this study was to examine the expectations that managers of an entity of Social Service, SESC - S??o Paulo, have in relation to tasks or functions that will be part of the controlling unit, and compare the results of this research with the results in the best companies in Brazil. It was a case study, and 17 managers from the Authority of Social Services have been interviewed. The applied questionnaire was composed of two parts: one concerns the identification of the internal structure of the controlling unit, and the second one the identification of other related functions, tasks and activities to be performed by the future controllership industry. The objective of such tests was to identify, from the point of view of managers, the functions and the hierarchical structure exerted by the future controlling unit in the entity. The data were treated through descriptive statistics, and compared to the results obtained in Brazilian largest companies that do not have the Controllership unit. The results concerning the implementation the unit indicate the need for some functions of controllership: the Internal Audit and Internal Controls. Regarding the comparison of data, it was observed that the SESC Entity has some peculiarities, mainly because it is a private nature entity established by Decree law. Moreover, it has some public functions, especially for the provision of accounts. / Este trabalho procurou estudar as expectativas que os gestores de uma Entidade de Servi??o Social, SESC - S??o Paulo t??m em rela????o ??s atribui????es ou fun????es que far??o parte da Unidade Controladoria, e comparar os resultados desta pesquisa com os resultados obtidos nas melhores empresas do Brasil. Trata-se de um estudo de caso, em que foram entrevistados 17 gestores da Entidade de Servi??o Social. O question??rio utilizado possuiu duas partes, uma relacionada ?? identifica????o da estrutura interna da unidade Controladoria e outra relacionada ?? identifica????o das fun????es, atribui????es e atividades a serem desempenhadas pelo futuro setor de Controladoria. O objetivo dessas duas an??lises foi identificar, sob o ponto de vista dos gestores, as fun????es e a estrutura hier??rquica que a futura unidade Controladoria ir?? exercer na Entidade. Os dados foram tratados atrav??s de estat??stica descritiva e comparados aos resultados obtidos nas maiores empresas do Brasil que n??o possuem formalmente a Unidade Controladoria. Os resultados obtidos referentes ?? implanta????o da Unidade na Entidade indicam a necessidade de somente algumas fun????es de controladoria: a Auditoria Interna e os Controles Internos. Em rela????o ?? compara????o dos dados, observou-se que a Entidade SESC possui algumas particularidades, principalmente por tratar-se de uma Entidade de car??ter privado, institu??da por Decreto lei e que possui algumas fun????es p??blicas, principalmente nas rela????es de presta????o de contas

Made available in DSpace on 2015-12-03T18:35:08Z (GMT). No. of bitstreams: 1 Gabriela_Christina_Wahlmann.pdf: 563947 bytes, checksum: 896d823a76303c6966d4b78e9247d9cd (MD5) Previous issue date: 2008-08-05 / The social and economical transformations that happened in Brazil in the last decades motivated the organizations to demand accounting professionals for the co-administration activities, capable to apply their knowledge as managerial workmanships adapted to the reality of the country. This contributed so that, starting from 1998, it happened the growth of the number of programs of masters and doctoral degree in Accounting Sciences in Brazil, most of them with areas of concentration or research lines in Management Accounting. These programs are the scenery of the scientific production for papers on this thematic. This research intends to describe some characteristics of the scientific production in Management Accounting between 1997 and 2006. It is a descriptive research, leaning in bibliographical and documental investigation, with a quantitative approach of the problem. The bibliometric analysis was accomplished in a sample of 154 articles, published in 24 magazines with Qualis notes National A and B in the accounting area. The obtained results indicated that the production on the thematic Management Accounting represented, in the analyzed period, 4,43% of the works published in the researched magazines. The application of the Law of Bradford identified the three cores of periodicals to the publications on the subject. The verification of the Laws of Lotka and Pareto revealed that there still is not an elite of researchers on the thematic in Brazil, and that the knowledge is dispersed among a great number of authors with low productivity. The obtained results revealed, also, that more than 80% of the analyzed papers if are originated in programs of masters and doctoral degree and, among the authors students of programs, 94,2% were of Accounting Sciences, Administration and Engineering. / As transforma????es socioecon??micas ocorridas no Brasil nas ??ltimas d??cadas motivaram as organiza????es a demandar profissionais cont??beis para as atividades de co-gest??o, aptos a aplicar seus conhecimentos como artefatos gerenciais adaptados ?? realidade do pa??s. Isto contribuiu para que, a partir de 1998, aumentasse o n??mero de programas de p??s-gradua????o stricto sensu em Ci??ncias Cont??beis no Brasil, a maioria deles com ??reas de concentra????o e/ou linhas de pesquisa em Controladoria. Estes programas s??o o cen??rio da produ????o cient??fica para trabalhos sobre esta tem??tica. Assim, este trabalho buscou descrever algumas caracter??sticas da produ????o cient??fica em Controladoria entre 1997 e 2006. ?? uma pesquisa descritiva do tipo levantamento, apoiada em investiga????o bibliogr??fica e documental, com uma abordagem quantitativa do problema. Foi realizada a an??lise bibliom??trica em uma amostra de 154 artigos, publicados em 24 revistas com nota????es Qualis A e B Nacional na ??rea cont??bil. Os resultados obtidos indicaram que a produ????o sobre a tem??tica "Controladoria" representou, no per??odo analisado, 4,43% dos trabalhos publicados nos peri??dicos pesquisados. A aplica????o da Lei de Bradford identificou os tr??s n??cleos de peri??dicos referentes ??s publica????es sobre o assunto. A verifica????o das Leis de Lotka e Pareto revelou que ainda n??o h?? uma elite de pesquisadores sobre a tem??tica no Brasil, e que o conhecimento se encontra disperso entre um grande n??mero de autores com baixa produtividade. Os resultados obtidos revelaram, tamb??m, que mais de 80% dos trabalhos analisados se originaram em programas stricto sensu sendo que, dentre os autores alunos de programas, 94,2% eram de Ci??ncias Cont??beis, Administra????o e Engenharia.

Made available in DSpace on 2015-12-03T18:35:10Z (GMT). No. of bitstreams: 1 Rodnei_Caio_Baptista.pdf: 1002032 bytes, checksum: 512c0153b5b3d4b0b8bb59668a0a1aed (MD5) Previous issue date: 2006-10-27 / In Brazil, the debate around the corporate governance intensified enough in the last decade, in the measure in that the relationships between shareholders and administrators and among majority and minority shareholders are changing with the companies restructuring caused by the privatizations and the new partners' entrance in the companies of the private sector, mainly foreigners and institutional investors. With the growth of the stock base of the corporations, active and efficient board members are becoming more necessary for the great Brazilian companies. Being like this the present work sought to verify in that degree the board members are following recommendations of corporate governance during the exercise of their functions. The research was accomplished with 143 board members through structuralized questionnaire developed specifically to take care of to the objectives of the study. The considered population was the board members of the IBGC, being that this cast congregates professionals of the main corporations in Brazil. The main results of the work show clearly that there is the necessity of the professional development between the current occupants of the function. / No Brasil, o debate em torno da governan??a corporativa se intensificou bastante na ??ltima d??cada, na medida em que as rela????es entre acionistas e administradores e entre acionistas majorit??rios e minorit??rios est??o mudando com a reestrutura????o societ??ria provocada pelas privatiza????es e a entrada de novos s??cios nas empresas do setor privado, principalmente estrangeiros e investidores institucionais. Com o crescimento da base acion??ria das corpora????es, conselheiros de administra????o atuantes e eficientes est??o se tornando mais necess??rios do que nunca para as grandes empresas brasileiras. Sendo assim, o presente trabalho procurou verificar em que grau os conselheiros de administra????o est??o seguindo pr??ticas recomendadas de governan??a corporativa durante o exerc??cio de suas fun????es. Foi realizada uma pesquisa de campo junto a 143 conselheiros de administra????o via question??rio estruturado desenvolvido especificamente para atender aos objetivos do estudo. A popula????o considerada foi os conselheiros de administra????o vinculados ao IBGC, sendo que este elenco re??ne profissionais das principais corpora????es de capital aberto atuantes no Brasil. Os principais resultados do trabalho deixam claro que h?? a necessidade do aperfei??oamento profissional entre os atuais ocupantes da fun????o.

Made available in DSpace on 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Mauro_Tadeu_Silveira_Lemos.pdf: 652964 bytes, checksum: 1057e3473b719608783e35257b9e88cc (MD5) Previous issue date: 2007-08-28 / This work has as objective to confirm the importance of some aspects related to the implantation of systems of type ERP, searching to supply elements that subsidize managers, involved suppliers of solutions and executives in the administration of projects of implantation of Integrated Systems of Management. Its development had as base a research of field that involved 162 people, amongst users, managers of ERPs, suppliers of services and executives of companies who use systems as SAP, Oracle, Microsiga, Datasul, RM Sistemas and JDEdwards. These people had answered the questions related to the training of the users, envolvement and availability of the participant team of the implantation process, commitment of the directive body of the company, use of benchmark and definition of pointers that allow measuring the reached success. Also it was carried through interviews with users and managers of great companies in a qualitative boarding, in order to confirm the results of the quantitative research, as well as identifying to new information and suggestions of as it can be the shunting line administration eventual or imperfections during the implementation of integrated systems of management. Another boarded aspect in this work is the importance of the Controller in the implantation of system ERP, in part or during the entire project. This study it aims at, mainly, the control and metric used for accompaniment and alignment how much to the objective traced for the company in its decision of organizacional change with this new project / Este trabalho tem como objetivo confirmar a import??ncia de determinados aspectos relacionados ?? implanta????o de sistemas do tipo ERP, buscando fornecer elementos que subsidiem gestores, provedores de solu????es e executivos envolvidos na administra????o de projetos de implanta????o de Sistemas Integrados de Gest??o. Seu desenvolvimento teve como base uma pesquisa de campo que envolveu 162 pessoas, entre usu??rios, gestores de ERPs, provedores de servi??os e executivos de empresas que utilizam sistemas como SAP, Oracle, Microsiga, Datasul, RM Sistemas e JDEdwards. Essas pessoas responderam a quest??es relacionadas ao treinamento dos usu??rios, envolvimento e disponibilidade da equipe participante do processo de implanta????o, comprometimento do corpo diretivo da empresa, utiliza????o de benchmark e defini????o de indicadores que permitam mensurar o sucesso alcan??ado. Tamb??m foram realizadas entrevistas com usu??rios e gestores de grandes empresas numa abordagem qualitativa, a fim de confirmar os resultados da pesquisa quantitativa, bem como identificar novas informa????es e sugest??es de como pode ser a administra????o de eventuais desvios ou falhas durante a implementa????o de Sistemas Integrados de Gest??o. Outro aspecto abordado neste trabalho ?? a import??ncia da Controladoria na implanta????o do sistema ERP, em parte ou durante todo o projeto. Este estudo visa, principalmente, o controle e m??tricas utilizadas para acompanhamento e alinhamento quanto ao objetivo tra??ado pela empresa em sua decis??o de mudan??a organizacional com este novo projeto.

Made available in DSpace on 2015-12-03T18:35:15Z (GMT). No. of bitstreams: 1 Geuma_Campos_Nascimento.pdf: 498560 bytes, checksum: a25ffb1c6b6994acd6a2450db959cb73 (MD5) Previous issue date: 2011-03-10 / The key to understanding the relationship between provider and services contractor of Business Process Outsourcing - BPO, nationally known as business process outsourcing can not be technological determinism and economic in order to reduce costs. It is necessary that those factors involving social relationships, and lived experiences of the other side, the technology, the cultural forms and the people involved are part of the studies. This work sought to identify and analyze the perceptions of managers of companies headquartered in Sao Paulo, on the administrative and financial services for them contracted along services organizations in the BPO modality. We tried to identify and analyze the form of contracting and execution of services and investigate the form of the management of contracts and whether there are factors that cause information asymmetry in this relationship. The motivation for conducting this work was the finding, until the present date, the lack of studies to identify and analyze the relationships between contractors and providers of these services. It is an empirical investigation, exploratory, qualitative and descriptive, supported by bibliographic and documentary research. For the data collection methods were used to survey research (depth interviews and questionnaires). The bibliographic research required the definition of outsourcing and its features, particularly for administrative and financial services, along with the study of contract theory of the informational asymmetry. Initially, were realized in-depth interviews with managers of six contractors of outsourced services, headquartered in Sao Paulo. The data were analyzed using the content analysis. We tried to know the reality, understand and describe the perception of respondents. Following on, we expanded the sample and was employed a structured questionnaire answered by 23 subjects. Data were analyzed with the use of cluster analysis. It was found that 74% of survey respondents declared themselves satisfied with the services received in terms of quality, deadlines met, the technical reliability of the service provider. The respondents agree that there is management of both sides and informational asymmetry has negatively affected the contractual relationship. We identified the need for further research on the outsourcing of administrative and financial services. / A chave para a compreens??o da rela????o entre prestador e contratante dos servi??os de Business Process Outsourcing - BPO, nacionalmente conhecida como terceiriza????o de processos, n??o pode ser o determinismo tecnol??gico e econ??mico com vistas ?? redu????o de custos. ?? necess??rio que aqueles fatores que envolvem as rela????es sociais, experi??ncias vividas de um e do outro lado, a tecnologia, as formas culturais e as pessoas envolvidas sejam parte integrante dos estudos. Este trabalho buscou identificar e analisar as percep????es dos gestores de empresas sediadas na grande S??o Paulo, sobre os servi??os administrativos e financeiros por elas contratados junto a organiza????es de servi??os na modalidade BPO. Buscou-se identificar e analisar a forma de contrata????o e execu????o dos servi??os e investigar a forma de gest??o dos contratos e se h?? fatores causadores de assimetria informacional nesta rela????o. A motiva????o para a realiza????o do trabalho foi a constata????o, at?? a presente data, da aus??ncia de estudos que identificassem e analisassem as rela????es entre prestadores e contratantes desses servi??os. ?? uma investiga????o de car??ter emp??rico, explorat??ria, qualitativa e descritiva, apoiada por pesquisa bibliogr??fica e documental. Para a coleta de dados foram usados os m??todos de pesquisa survey (entrevista de profundidade e question??rio). A pesquisa bibliogr??fica requereu a defini????o da terceiriza????o e suas caracter??sticas, em especial para os servi??os administrativos e financeiros, juntamente com o estudo da teoria dos contratos a da assimetria informacional. Inicialmente, foram realizadas entrevistas de profundidade com os gestores de seis empresas contratantes de servi??os terceirizados, sediadas em S??o Paulo. Os dados obtidos foram analisados com o uso da an??lise de conte??do. Buscou-se conhecer a realidade, compreender e descrever a percep????o dos entrevistados. Na continuidade, foi ampliada a amostra e lan??ou-se m??o de question??rio estruturado respondido por 23 sujeitos. Os dados foram analisados com o uso da an??lise de cluster. Constatou-se que 74% dos respondentes da pesquisa declararam-se satisfeitos com os servi??os recebidos em aspectos de qualidade, prazos atendidos, confiabilidade sobre os aspectos t??cnicos do prestador de servi??os. Os respondentes concordam que h?? gest??o de ambos os lados e a assimetria informacional n??o tem afetado de forma negativa a rela????o contratual. Identificou-se a necessidade de outras pesquisas sobre a terceiriza????o de servi??os administrativos e financeiros.

Made available in DSpace on 2015-12-03T18:35:17Z (GMT). No. of bitstreams: 1 Archimedes_Roger_Pinto_Fernandes.pdf: 1909414 bytes, checksum: 9e1586a37aec88de37bfb335a27b77ef (MD5) Previous issue date: 2011-03-31 / The constitution of provision for outstanding claims in judicial demand currently is delimited, in Brazil, by Resolution 162, 2006, of the Conselho Nacional de Seguros Privados (CNSP), that it supplies the general lines of direction to constitution of this provision, however, complex events exist that need to be studied particularly in each insurance company. The objective of this research is to investigate the recognition and measurement process of the technical provisions for outstanding claims in judicial demands related with damage and people segments (except providence) in the Brazilian insurance companies aiming at to identify variables and common procedures of recognition and measurement. Beyond this objective, to propose a theoretical statistical model to measurement the provision for outstanding claims in judicial demands on the basis the analysis of the process recognition and measurement. To reach the objectives, two research had been developed: first, qualitative, of exploratory character, where interviews in depth had been carried through, with agents (areas of accounting, actuarial/statistic and legal) involved in the recognition and measurement process of the technical provisions in insurance companies and second, of analytical-descriptive nature, where a secondary database of an insurance company was used, that in set with the results gotten with the explanatory research, they had allowed to understand the behavior of the variables of the measurement process for the proposal of a theoretical statistical model for measurement the provision for outstanding claims in judicial demand. / A constitui????o de provis??es para sinistros a liquidar oriundas de demandas judiciais ?? atualmente delimitada, no Brasil, pela Resolu????o n?? 162, de 2006, do Conselho Nacional de Seguros Privados (CNSP), que fornece as diretrizes gerais para a constitui????o dessa provis??o, contudo, existem eventos complexos que precisam ser estudados particularmente em cada sociedade seguradora. O objetivo desta pesquisa foi investigar o processo de reconhecimento e mensura????o das provis??es t??cnicas de sinistros a liquidar oriundas de demandas judiciais nos segmentos de danos e pessoas (exceto previd??ncia) nas sociedades seguradoras brasileiras visando identificar vari??veis e procedimentos comuns de reconhecimento e mensura????o. Al??m desse objetivo, propor um modelo estat??stico te??rico para mensurar a provis??o de sinistros a liquidar em demandas judiciais com base na an??lise do processo de reconhecimento e mensura????o. Para alcan??ar os objetivos foram desenvolvidas duas pesquisas: a primeira, qualitativa, onde foram realizadas entrevistas em profundidade, de car??ter explorat??rio, com agentes (??reas cont??bil, atuarial/estat??stica e jur??dica) envolvidos no processo de reconhecimento e mensura????o das provis??es t??cnicas em sociedades seguradoras e a segunda, de natureza anal??tico-descritiva, onde foi utilizada uma base de dados com informa????es sobre sinistros judiciais fornecidas por uma sociedade seguradora, que em conjunto com os resultados obtidos com a pesquisa explorat??ria, permitiram compreender o comportamento das vari??veis do processo de mensura????o para a proposi????o de um modelo estat??stico te??rico para a mensura????o da provis??o de sinistros a liquidar em demanda judicial.

Made available in DSpace on 2015-12-03T18:35:19Z (GMT). No. of bitstreams: 1 Roberto_de_Oliveira_Junior.pdf: 1445197 bytes, checksum: 3ff9d85a5c000505b89d11fd15aaad44 (MD5) Previous issue date: 2006-10-31 / The present research devote oneself to study the treatment of costs management to governmental organizations and, more specifically, to basic sanitary municipal entity. To this, the methodology utilized search in first moment, approaches the concepts relatives to these organizations, through a short historic of sanitation sector and the basic sanitary municipal entity, over there of the characteristics description of this organization complex and its operational circle. In the second moment, the research be intended to present the concepts relatives to the cost management in public organizations, after these, to deal the costs concepts, accumulation systems and cost methods. After the treatment of this theoretic reference, approaches the case to basic sanitary municipal entity, where it is analyzed, of systemic form, its organization structure and the current management of budgets and costs undertaken for the same one. With base still in the concepts and the analysis of the organization structure of this, had been elaborated application cases of the cost methods, demonstrating the possibility of application of same in specific costs objects in the entity , presenting the results of the costs analysis involve each one of the cases. Finally, in the consideration, are presented the results of the carried through research. / A presente pesquisa se dedica a estudar o tratamento da gest??o de custos em organiza????es p??blicas e, mais especificamente, em autarquias municipais de saneamento b??sico. Para tanto, a metodologia utilizada procura no primeiro momento, abordar os conceitos relacionados a estas organiza????es, por meio de um breve hist??rico do setor de saneamento e das autarquias de saneamento b??sico municipais, al??m da descri????o das caracter??sticas dessas complexas organiza????es e do seu ciclo operacional. No segundo momento, a pesquisa destina-se a apresentar os conceitos relacionados ?? gest??o de custos em organiza????es p??blicas, para em seguida, tratar dos conceitos de custos, sistemas de acumula????o e m??todos de custeio. Ap??s o tratamento desse referencial te??rico, aborda-se o caso de uma autarquia municipal de saneamento b??sico, onde analisa-se de forma sist??mica, a sua estrutura organizacional e a atual gest??o de or??amentos e de custos empreendidas pela mesma. Com base ainda nos conceitos e na an??lise da estrutura organizacional dessa organiza????o, foram elaborados casos de aplica????o dos m??todos de custeio, demonstrando a possibilidade de aplica????o dos mesmos em objetos de custos espec??ficos da autarquia, apresentando os resultados da an??lise de custos que envolvem cada um dos casos. Por fim, nas considera????es, s??o apresentados os resultados da pesquisa realizada.

Made available in DSpace on 2015-12-03T18:35:20Z (GMT). No. of bitstreams: 1 Augusto_Coppi_Navarro.pdf: 389848 bytes, checksum: 16121486be1238d414ea1df7195c0792 (MD5) Previous issue date: 2011-12-19 / Investment decisions are meant to generate future positive returns. Hence decisions are strategically taken by companies to achieve objectives such as replacing equipment or expanding the current plant capacity, implementing new plants or still, setting up new equipment to yield new products. The shareholders' best interests must be taken into consideration regarding the efforts to maximize the return of invested capital. Therefore, must be evaluated as relevant information to shareholders. The purpose of this research was to know the relation between the investment made and the company's future profitability, quantified by two measures of performance: ROA and Tobin's q. This is an empirical-analytical study with quantitative data treatment by using linear regression technique. The samples was collected from Economatica?? data base, and were selected non-financial Brazilian companies listed at BM&FBOVESPA, which have presented financial demonstrations in the 2000-2010 period. To conduct this research, the analysis period was divided into investment period and performance period, with the purpose of comparison between investment and future profitability. It is assumed that business companies make investment decisions bearing in mind future profit prospects. The regression model that uses profitability measured by ROA positively associates the performance period profitability with the performance period investments, as well as the investment period profitability. The regression model that uses profitability measured by Tobin's q positively associates the performance period profitability with the investments period profitability. / Das decis??es de investimentos esperam se que sejam gerados retornos positivos no futuro, e s??o estrategicamente tomadas pelas empresas para substitui????o de equipamentos ou para amplia????o de capacidade da planta atual ou para instala????o de novas plantas, ou ainda, para instala????o de novos equipamentos visando a produ????o de novos produtos. Estas decis??es de investimentos devem ser tomadas a luz do melhor interesse dos acionistas de modo a maximizar o retorno do capital investido. E, portanto, devem ser avaliadas como informa????es relevantes para os acionistas. O objetivo desta pesquisa foi conhecer a rela????o entre o investimento realizado e a rentabilidade futura da empresa, mensurado por duas medidas de desempenho: ROA e Q de Tobin. Este ?? um estudo emp??rico-anal??tico com tratamento quantitativo de dados pelo uso da t??cnica de regress??o linear. A amostra foi coletada na base de dados da Econom??tica??, e foram selecionadas as empresas brasileiras n??o financeiras listadas na BM&FBOVESPA, que apresentaram demonstra????es financeiras no per??odo de 2000 a 2010. Para realiza????o da pesquisa, o per??odo de an??lise foi dividido em per??odo de investimento e per??odo de desempenho, com o objetivo de comparar investimento e rentabilidade futura. ?? assumido que as empresas ao tomarem a decis??o de investir o fa??am com a perspectiva de terem lucro no futuro. O modelo de regress??o que utiliza a rentabilidade mensurada pelo ROA relaciona positivamente a rentabilidade do per??odo de desempenho ao investimento do per??odo de desempenho, bem como ?? rentabilidade do per??odo de investimento. O modelo de regress??o que utiliza a rentabilidade pelo Q de Tobin, relaciona positivamente a rentabilidade do per??odo de desempenho ?? rentabilidade do per??odo de investimento.

Made available in DSpace on 2015-12-03T18:35:22Z (GMT). No. of bitstreams: 1 Adilson_Leandro_Esnolde.pdf: 949493 bytes, checksum: e9556578fc1f239a79cfa8b5ac7baa46 (MD5) Previous issue date: 2008-11-10 / It is analyzed in this work the perception of controllers on the practice of tax management in companies in the city of Bauru-SP. In the present scenario, tax burden has been representative impacting the results of organizations what requires the tax management in search of minimizing this impact in order to fortify the company before competition. The controller is a professional that participates in important decision taking processes and that acts in strategic moments of the organization, and has as its main duty tax management what demands from this professional knowledge of the national tributary system and of the legislation that creates legal principals about the issue. In this context, tax management is the differential, the tax burden once administrated promotes the continuity and fair competitiveness before the competitive market. This research aims to answer the following question: what is the perception of controllers in companies in the city of Bauru regarding the practice of tax management. Therefore, it is elaborated a literary review of controlling and controllers, their responsibility and duties, and about tax management with examples of applicability and possible results of tributary economies. After the literary review, it is applied a questionnaire focusing the controller and, with statistic techniques it is evaluated the profile of the respondents as their duties, scholar, college course and experience in tributary field; It is also analyzed the companies profiles as their work field, tributary regime and invoicing. It is concluded that controllers' perception as the practice of management is low and that their experience in the tributary field is not long for acquiring all the necessary knowledge. As a consequence, this professional might opine wrongly in the practice of tax management what increases the risk of wrong decision taking / Analisa-se neste trabalho a percep????o dos controllers sobre as pr??ticas de gest??o tribut??ria em empresas com sede na cidade de Bauru-SP. No cen??rio atual, a carga tribut??ria tem sido representativa, impactando os resultados das organiza????es, o que demanda a gest??o de tributos em busca da minimiza????o deste impacto a fim de fortalecer a empresa frente ?? concorr??ncia. O controller ?? um profissional que participa das tomadas de decis??es importantes, atua nos momentos estrat??gicos das organiza????es e tem como uma de suas principais fun????es a administra????o tribut??ria, o que exige desse profissional conhecimento do sistema tribut??rio nacional e da legisla????o espec??fica sobre o assunto. Nesse contexto, a gest??o tribut??ria ?? um diferencial, pois a carga tribut??ria, uma vez bem administrada, promove a continuidade e a competitividade de forma justa diante do avan??o do mercado competitivo. Nesta pesquisa procura-se responder ?? seguinte pergunta: qual ?? a percep????o dos controllers das empresas de Bauru quanto ??s pr??ticas de gest??o tribut??ria? Para tanto, elabora-se uma revis??o em literatura relacionada ??s atividades da controladoria e do controller, suas responsabilidades e fun????es, bem como sobre gest??o tribut??ria, com exemplos concretos de aplicabilidade e resultados poss??veis de economia tribut??ria. Ap??s a revis??o te??rica, aplica-se um question??rio cujo foco s??o os controllers e, atrav??s de t??cnicas de estat??stica, avalia-se o perfil dos respondentes quanto ?? fun????o exercida, o n??vel de escolaridade, o curso de forma????o e o tempo de experi??ncia na ??rea tribut??ria; avaliou-se tamb??m o perfil das empresas quanto ao ramo de atividade, regime tribut??rio e faixa de faturamento. Conclui-se que a percep????o dos controllers quanto ??s pr??ticas de gest??o tribut??ria ?? baixa e que o tempo de experi??ncia deles na ??rea tribut??ria ?? insuficiente para a absor????o dos conhecimentos da ??rea. Em conseq????ncia, esses profissionais est??o vulner??veis a opinar de forma incorreta sobre as pr??ticas de gest??o tribut??ria, o que aumenta os riscos de uma tomada de decis??o equivocada