O presente trabalho tem por objetivo demonstrar a importância da utilização de instrumentos adequados para mensurar o retorno obtido através do relacionamento com os clientes. Inúmeras são as tentativas de buscar alguma forma de diferenciação com relação aos concorrentes, visando obter o reconhecimento e a preferência desses clientes, seja através de produtos diferenciados, em tamanhos, embalagens, estrutura, seja no nível de serviços ofertados desde a venda, passando por entrega, pós venda, entre outros. Além de demonstrar que a utilização de metodologias tradicionais de custeio pode gerar informações inadequadas, e como consequência, decisões distorcidas, será sugerida uma abordagem diferenciada, através da aplicação do conceito de gestão estratégica de custos, mais especificamente, da metodologia Time Driven Activity Based Costing (TDABC). O trabalho sugere a construção de um instrumento que viabilize a identificação de informações mais precisas sobre a real rentabilidade dos clientes, mediante os diferentes produtos e níveis de serviços ofertados. / This final paper has the objective of demonstrating the importance of the correct usage of some tools to measure the response obtained through the relationship built with customers. The attempts to reach, somehow, the differentiation towards the competitors are countless, always trying to obtain the acknowledgment and preference of these customers. This can be through differentiated products, in terms of size, packaging, structure or in terms of the service level offered from sale, going through delivery, after sales, among others. Besides demonstrating that the usage of traditional methodologies can generate inadequate information, and as a consequence, distorted decisions, a differentiated approach will be suggested, through the application of the concept of strategic cost management, more specifically, Time Driven Activity Based Costing (TDABC). This paper suggests the development of a tool that makes the identification of more precise information possible about the real profitability of clients, concerning the different products and levels of services offered.

Diferenciar-se é uma questão de agregação constante de valor, pensamento enxuto, retenção de talentos, atenção as boas práticas de gestão e a todas as partes envolvidas. Alcança sua missão aquela organização que aproveita o maior número de oportunidades lançadas a todos, porém aproveitadas por aqueles que as identificam e executam ações a frente dos demais. Manter essa atitude de vanguarda é o grande desafio que se lança. E a resposta a esta necessidade, a história de gestão e empreendedorismo nos mostra que não haverá resposta definitiva nem mecanismo permanente eficaz. É inserido neste contexto, que este projeto se desenvolve, buscando observar dentro de uma indústria de bebidas, o que seu método de custeio atual contribui para a busca de sua missão e implantar os conceitos atualmente modernos de time driven activity-based costing, voltando-as cada vez mais para a agregação de valor. / The ability to differentiate oneself as a professional is a matter of constant aggregation of value, lean thinking, retaining talent, attention to good management practices and to all parties involved. The company which can achieve its mission is the one that takes advantage of the greater number of opportunities thrown at all involved, however, seized by those who identify and take action ahead of others. Being able to maintain that vanguard attitude is the greatest challenge. In response to this need, the history of management and entrepreneurship shows us that there will be no definitive answer or an effective permanent mechanism. It is in this context that this project is developed, aiming to observe within a beverage industry, what its current cost method contributes to the pursuit of its mission and implement the modern concepts time driven activity-based costing, focusing constantly on the added value.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2016-08-12T12:49:47Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) FLAVIO ALVES RIBEIRO - PPGGES - DISSERTAÇÃO - MESTRADO GESTÃO E ECONOMIA DA SAÚDE.pdf: 3810690 bytes, checksum: 80703fb82db66ee38c8f4d3f424f87c7 (MD5) / Made available in DSpace on 2016-08-12T12:49:47Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) FLAVIO ALVES RIBEIRO - PPGGES - DISSERTAÇÃO - MESTRADO GESTÃO E ECONOMIA DA SAÚDE.pdf: 3810690 bytes, checksum: 80703fb82db66ee38c8f4d3f424f87c7 (MD5) Previous issue date: 2015-12-18 / Esta dissertação apresenta a gestão de custos como uma forma de possibilitar clínicas odontológicas a terem mais controle e poderem tomar decisões estratégicas. Um melhor desempenho determina a necessidade de conhecimento sobre custos. A fundamentação teórica sobre tipos custos serviu de base para apresentação de estudos anteriores em diversos mercados. Em seguida é apresentado um Modelo de Gestão de Custos usando o método de custeio variável no Centro Odontológico Dentes e Números. A metodologia utilizada foi um estudo de caso de uma empresa criada empiricamente. Foram definidos os custos e se calculou o valor de referência do procedimento Consulta Odontológica Inicial com uma duração de 60 minutos. A importância da segmentação dos custos fixos e variáveis permite uma melhor avaliação da gestão de custos da clínica. Evidenciou-se o custo fixo pró-labore como o de maior impacto no valor do procedimento. As análises da margem de contribuição e do ponto de equilíbrio econômico permitem a avaliação de cada procedimento. Uma comparação com 109 procedimentos de outras tabelas de serviços apresenta de forma clara a viabilidade ou não de determinado procedimento odontológico. O estudo reconheceu que o método de custeio variável permite ao gestor compreender seu modelo de negócio e atuar com melhor desempenho num mercado cada vez mais competitivo e globalizado. Os resultados obtidos demonstram ser de interesse para a gestão de custos e o pensamento estratégico em odontologia. / This thesis presents cost management as a way to enable dental clinics to increase control and make strategic decisions. A better performance determines requires knowledge about costs. Previous studies in several markets are presented based on the theoretical foundation of costs types. Later, the Cost Management Model is presented using the variable cost method in Teeth and Numbers Dental Center. The methodology used was a case study of a company established empirically. The costs have been defined and the reference value for a 60-minute Initial Dental Consult procedure is calculated. The importance of targeting the fixed and variable costs separately enables a better evaluation of the clinical cost management. The fixed cost management fees showed up as the one with most impact on the value of the procedure. The contribution margin and the economic break-even point analyzes permit evaluation of each procedure individually. A comparison with 109 procedures from other lists clearly shows the feasibility or not of a given dental procedure. The study acknowledged that the variable costing method allows the manager to understand your business model and act with the best performance in an increasingly competitive and globalized market. The results prove to be of interest to cost management and strategic thinking in dentistry.

Esta tese aborda a relação entre a gestão de custos inter-organizacional (GCI), custos de transação (CT), e gestão de riscos em alianças (GRA) em empresas que operam no Brasil. O método de pesquisa foi o survey, com aplicação de um questionário. Os níveis de GCI, CT e GRA foram medidos tendo como base a percepção dos gestores de compras e suprimentos das empresas selecionadas. A amostra teve 85 respostas válidas, de 5 setores da indústria de manufatura (automotivo, bens de consumo, eletrônica, química e metalurgia). Os resultados demonstram uma associação significativa entre GCI e GRA, isto é, empresas que adotam a abordagem de gestão de custos inter-organizacional com maior intensidade possuem maior ênfase nas práticas de gestão de riscos. Além disso, verificou-se que a abordagem de GCI e GRA não afetam a percepção dos gestores sobre os CT, ou seja, a adoção de gestão de custos inter-organizacional não aumenta a percepção de custos de transação quando esta abordagem é adotada juntamente com práticas de gestão de riscos em alianças. Além disso, verificou-se que as empresas do setor de eletroeletrônicos apresentaram maiores níveis de GCI, enquanto as empresas da indústria automotiva tiveram os menores, demonstrando que empresas desse setor possuem menor propensão a compartir recursos, informações e tecnologia com seus fornecedores. Com relação à percepção de custos de transação e práticas de gestão de riscos, a análise demonstrou que não há diferenças significativas entre os setores estudados. Adicionalmente, os resultados demonstram que as empresas que utilizam ferramentas de gestão de custos, tais como custeio baseado em atividades (ABC) ou custeio alvo, possuem maiores níveis de GCI, o número de fornecedores e o tamanho desses parceiros também influencia na intensidade com que as empresas adotam a abordagem de GCI. Em relação à percepção de custos de transação, os resultados revelam que a experiência dos gestores e do tamanho da companhia influenciam na visão sobre os custos de transação. Já em relação às práticas de gestão de riscos em alianças, os resultados demonstram que as empresas que possuem acordos de ganhos compartilhados com fornecedores tendem a adotar mais intensamente as práticas GRA, além disso, o tamanho do fornecedor e setor de atuação da empresa também influenciam na intensidade com que tais práticas são adotadas. As principais contribuições deste trabalho foram o desenvolvimento de instrumentos para mensuração do nível de adoção de práticas de GCI e GRA, bem como a investigação empíricas sobre a relação entre percepção de GCI, CT e GRA. / This PhD dissertation addresses the relationship between inter-organizational cost management (IOCM), transaction costs (TC), and alliance risk management (ARM) in companies operating in Brazil. The research method consists in applying a survey questionnaire. The scores of IOCM, TC, and ARM were measured having the perception of purchase and supply managers of selected firms as a basis. The sample has 85 valid answers, from 5 sectors of the manufacturing industry (automotive, consumer goods, electronics, chemical, and metallurgy). The results demonstrate a significant association between IOCM and ARM, that is, companies adopting an inter-organizational cost management approach have more emphasis on practices of alliance risk management. Besides, it was found that IOCM and ARM approach do not affect the manager\'s perception about TC, thus, adoption of inter-organizational cost management approach does not increases perception of transaction cost since this approach is combined with practices of alliance risk management. Moreover, it was found that firms from the electronics industry have the highest level of IOCM, while automotive industry firms have the lowest, showing that automotive firms has less likelihoods to share resources, information and technology with suppliers. Regarding perception of transaction cost and alliance risk management, there is no significant difference between the industries studied. Additionally, the research demonstrates that companies using a cost management tool, such as activity-based costing (ABC) or target costing, have a higher level of IOCM, number of suppliers and the size of partners also influences the intensity as firms adopting IOCM approach. Regarding the perception of transaction costs, the results reveal that both manager\'s experience and company size influence the perception of transaction cost. Concerning the practices of alliance risk management, the results demonstrate that the firms having earnings-sharing agreements with suppliers apply more ARM practices, also, the size of suppliers and the industry of the firms influences the intensity as firms adopt practices of alliance risk management. The main contribution of this study was the development of an instrument to measure the level of IOCM and ARM, as well as an empirical investigation of the relationship between perceived level of IOCM, TC and ARM.

The diploma thesis is focused on costs, calculation and primarily analysis of calculation systems and formula. The thesis is divided into two main parts – theoretical and practical part. The theoretical part is focused on explanation between financial and management accounting, description of basic terms and expense classification. Attention is given to system of calculation, its items, and calculation formula. Mention belongs to modern access of calculation – ABC. Practical part is focused on company Prefa Brno a.s., which main part of business is production and sale of building products and components. Shortly is mentioned characteristic of company, its history, present, sales and SWOT analysis. The main orientation of diploma thesis is on calculation system of the company, its descrtiption, methods of set-up and anylysis. Closing part of thesis includes summary of basic pieces of knowledge from analysis of calculation formula (system), which is compared with method of target casting, which belongs to modern methods of strategic management accounting. In the last part is given calculation in the case of additional item of material rate and quantification of impacts.

The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.

This thesis deals with overheads in the construction business. The theoretical part of the work is focused on costs and their types, on cost management in the con-struction business and its overheads. In the practical section, the management of the overhead costs of the surveyed company is analyzed, a different method of calculation is proposed, and a subsequent comparison of the method used by the company and the method proposed. In conclusion, the company's recommenda-tions are for more effective monitoring of overheads.

Fire departments in the United States accounted for 31% of municipal budgets with increases of 85% spending between 2015 and 2016. The purpose of this single case study was to explore leadership strategies fire officers used to manage costs associated with hazardous operations. The conceptual framework grounding this study was transformational leadership theory. The participants in this study were 10 fire officers who manage hazardous operations in central Wisconsin. The data collection process included open-ended questions in a semistructured format resulting in transcripts, a review of fire department staffing documents, and personal journal notes. Methodological triangulation was used to compare the collected data and verified through member checking for accuracy. Upon completion of data collection, the data analysis process consisted of transcripts involving coding, grouping key words, and reconstructing data into themes. Four central themes emerged from the study: servant leadership, partnership, accountability, and creative staffing. The fire officers used servant leadership to ensure the provisions of services to internal and external customers. The servant leadership practice created trust and integrity. Creative staffing provided innovative cost management and fiscal responsibility to include partnership. Partnership and accountability worked in every facet of the fire department soliciting input from every level of staff. Fire officers in the study practiced transformational leadership daily in both emergency and nonemergency situations. Social implications include innovative leadership strategies and application that may help fire officers promote positive social change through saving lives of firefighters and the citizens they serve.

The topic of my thesis is overhead costs in a construction company. The theoretical part of the thesis explains what is a construction company, what types of costs are, how costs are managed and what calculation methods are used. In the practical part is characterized the analyzed company. The style in which a company manages and calculates overhead costs. After this is created another way of calculating overhead costs, application of this method to the actually performed contract and then there is compare of both methods. At the end of the practical part is the evaluation.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию методологическому аспекту управления затратами на предприятии и их роли в креплении финансового положения предприятия на современном этапе. Необходимость научного исследования заключается в том, что осуществление производственной деятельности предприятий всех отраслей деятельности и организационно-правовых форм связано со стремлением получить максимально возможную прибыль в результате деятельности. Актуальность научного исследования заключается в том, что достижение высоких результатов деятельности предприятия невозможно без эффективного управления затратами на производство и реализацию продукции. Процесс формирования затрат предприятия является достаточно актуальным для всех, так как от того, насколько рационально будут они сформированы на каждом предприятии в отдельности и в экономике страны в целом зависит эффективность функционирования экономики страны и целом. / Final qualification work (master thesis) is devoted to research of methodological aspects of cost management in the enterprise and their role in fixing the financial situation of the enterprises at the present stage. The need for research lies in the fact that the implementation of the production activities of enterprises of all sectors and legal forms associated with the desire to obtain the highest possible profit as a result of the activities. The relevance of the research is that the achievement of high results of activity of the enterprise is impossible without effective management of production costs and sales. The process of formation of expenses of the company is quite relevant to all, as to how rational they will be formed at each enterprise separately and in the economy as a whole depends on efficiency of functioning of the economy and a whole.