Made available in DSpace on 2015-12-04T11:45:25Z (GMT). No. of bitstreams: 1 Ricardo_Maroni_Neto.pdf: 1248901 bytes, checksum: 82715bdfdcb6be6e82c810f5057b7bf6 (MD5) Previous issue date: 2001-12-11 / The main objective for this thesis is to compare models that evaluate results in order to identify the presence and handling given to the environmental factors and, with this to demonstrate the model that better evaluates the effectiveness of an organization. The work starts with critic of the accounting model and the existence of alternative and competing models for the evaluation results. Among the existing models some of them were intentionally chosen and here they are: Economic Value Added (EVA), Economic Management (GECON), and Balanced Scorecard (BSC). They were selected because they have similarities with relation to the managemental system and the value's measure. This study describes initially the economic environmental: the agents, the economic functions exerted by these, and the incoming environmental pressures. This picture is completed by the identification of the environmental factors. It is ended by a presentation of one model that is based on the environmental factors. After that, the chosen models are, separately, analyzed to understand their theorical conception and their structural and methodological aspects. The model "EVA", which has a simplified language, is a financial tool that is applied to manage and control an organization. The model "GECON", which is conceptually wealthy, shows that it's possible to observe a vast knowledge from many areas, and evaluates the assets of the company from its transactions. The model "BSC" is composed of four sets of pointers that show the formation of the value under some perspectives: finance, customers, internal processes, and the maturation and learning stage. It is a model with management features, going back to the implantation of the strategy, from the focus of the objectives. The comparison between the models looks to answer the following possible problem: among the stated models, which one best reflects the environmental factors in the company's result? Therefore, is the effectiveness more clarified? It is assumed, in such a way, the hypothesis is "if the model shows the environmental factors and the handling based on them, then the evaluation results are clearer to the organization's effectiveness". The accomplishment of the comparative analysis made use of the model of the environmental factors as comparison parameters. With the contrast, it was possible to notice that the models consist of distinct conceptions of the results and the environment, but all are aimed for the continuation of the organization. The conclusion points to the Model "GECON" which better reflects the environmental factors and clarifies the company's effectiveness. Therefore, not rejecting, the formulated hypothesis, once it contains all the environmental factors, it has standards to treat each one of the adopted premises and answer them in the best way. / Esta disserta????o tem por objetivo principal comparar modelos de mensura????o de resultados para identificar a presen??a e o tratamento ministrado aos fatores ambientais e com isto, evidenciar o modelo que melhor avalia a efic??cia da organiza????o. O trabalho tem como ponto de partida as cr??ticas ao modelo cont??bil e ?? exist??ncia de modelos alternativos e concorrentes para mensura????o do resultado. Dentre os modelos existentes escolheu-se intencionalmente os modelos Economic Value Added - EVA, Gest??o Econ??mica - GECON e Balanced Scorecard - BSC por apresentarem similaridades com rela????o ao sistema gerencial e a mensura????o do valor. O estudo descreve inicialmente o ambiente econ??mico: os agentes, as fun????es econ??micas exercidas por estes e as press??es ambientais decorrentes. Completa este quadro a identifica????o dos fatores ambientais. Por fim, ?? apresentado um modelo de resultados com base nos fatores ambientais. Em seguida, s??o analisados, separadamente, os modelos escolhidos para compreender sua concep????o te??rica e seus aspectos estruturais e, metodol??gicos. O Modelo EVA ?? uma ferramenta financeira, aplicada na dire????o e controle das organiza????es, possuindo linguagem simplificada. Sobre o Modelo Gecon pode-se observar que abarca conhecimentos de v??rias ??reas, rico conceitualmente, que mensura a riqueza da empresa a partir das transa????es. O Modelo BSC ?? composto por quatro conjunto de indicadores que mostram a forma????o do valor sob as perspectivas: financeira, dos clientes, dos processos internos e da aprendizagem e crescimento. ?? um modelo com caracter??sticas administrativas, voltado para a implanta????o da estrat??gia, a partir da congru??ncia de objetivos. A compara????o entre os modelos, procura responder ?? seguinte situa????oproblema: dentre os modelos enfocados, qual melhor reflete os fatores ambientais no resultado da empresa, e, por conseguinte, ?? mais explicativo da efic??cia? Assume-se, para tanto, como hip??tese que "se o modelo explicitar os fatores ambientais e o tratamento que os dispensa, ent??o o resultado mensurado ?? mais explicativo da efic??cia da organiza????o." A realiza????o da an??lise comparativa emprega o modelo dos fatores ambientais como par??metro de cotejo. Com a compara????o foi poss??vel notar que os modelos possuem concep????es distintas de resultado e do ambiente, mas todos objetivam a continuidade da organiza????o. As conclus??es apontam para o Modelo Gecon como o que melhor reflete os fatores ambientais e o mais explicativo da efic??cia da empresa. N??o rejeitando, portanto, a hip??tese formulada, uma vez que contem todos os fatores ambientais, possui crit??rios para tratar cada um e responde da melhor forma as premissas adotadas.

Made available in DSpace on 2015-12-04T11:45:28Z (GMT). No. of bitstreams: 1 Paulo_Zanotto_de_Paschoal.pdf: 1039456 bytes, checksum: d3e4b570e4a064a4e2fb99757197c2a0 (MD5) Previous issue date: 2003-10-24 / This research paper attempted to identify the representativity of the use of management systems based on indicators of performance with the objective of verifying the preference of major Brazilian enterprises in the use of such systems. In order to meet this objective the following concepts of management systems based on indicators of performance were used: The Balanced Scorecard (BSC) and the system proposed by Funda????o para Pr??mio Nacional da Qualidade (FPNQ). A field research of the survey type was carried out and the information obtained was treated in a quantitative as well as qualitative form The sample was delimited for the 300 major private enterprises as classified by the Exame magazine July of 2002 issue, where the Southeast region of Brazil was selected for representing 80% of the invoices concentration, compared to the other geographic regions of Brazil. The analysis of data verified that among the users of Management Systems based in Indicators of Performance (SGBID), there is preference for the use of System Measuring Performance (FPNQ) over the (BSC), and it was observed in both systems a stressed representation of users of (SGBID) in enterprises of industrial order. The analysis of data verified also aspects related to the preference for the use of a specific system of strategy management as origin of stock capital which showed greater representativity in enterprises with its stock capital of foreign origin which shows a cultural aspect that is reinforced by the fact that 50% of the respondents were unknowing of the (SGBID). / O presente trabalho buscou identificar a representatividade do uso de sistema de gest??o baseado em indicadores de desempenho, com intuito de verificar qual a prefer??ncia das maiores empresas brasileiras na utiliza????o de tais sistemas. Para atender esse objetivo utilizou-se o conceito de sistemas de gest??o baseado em indicadores de desempenho: Balanced Scorecard - (BSC) e o sistema proposto pela Funda????o para o Pr??mio Nacional da Qualidade - (FPNQ). Foi realizada uma pesquisa de campo do tipo Survey e as informa????es obtidas foram tratadas de forma quantitativa e qualitativa. A amostra foi delimitada para as 300 maiores empresas do setor privado, segundo a classifica????o da revista Exame edi????o de julho de 2002, onde foi selecionada a regi??o sudeste por representar 80% da concentra????o do faturamento em rela????o ??s demais regi??es do Brasil. A an??lise dos dados permitiu verificar que, entre os usu??rios de Sistemas de Gest??o Baseada em Indicadores de Desempenho - (SGBID), existe uma prefer??ncia pelo uso do Sistema de Medi????o de Desempenho (FPNQ) em rela????o ao (BSC), sendo que houve em ambos os sistemas uma representa????o acentuada de usu??rios dos (SGBID) pelas empresas de atividade industrial. A an??lise dos dados tamb??m verificou aspectos relacionados ?? prefer??ncia de utiliza????o de determinado sistema na gest??o estrat??gica, como origem do capital acion??rio, que apresentou uma maior representatividade de empresas com o seu capital acion??rio de origem estrangeira, que denota um aspecto cultural. Que tamb??m ?? refor??ado pelo fato de 50% dos respondentes desconhecerem os (SGBID).

Made available in DSpace on 2015-12-03T18:32:56Z (GMT). No. of bitstreams: 1 Paulo_Nunes_de_Sousa.pdf: 862983 bytes, checksum: 406978693adbf80d6fa211b286ca2f4b (MD5) Previous issue date: 2003-11-25 / This study had the objective of studying a business case about the user's perception on BSC - Balanced Scorecard - as a support tool to the management of goals and plans related to the users' strategic planning. A research was done in Philips do Brasil Ltda. (Lighting Division) where the information system named BBS On Line has been using to manage the company's performance indicators, goals and action plans. Two administrators of BBS On Line system were interviewed and the 52 users of the system in Brazil were divided in 3 groups (Brazil Commercial, Brazil Industrial and Latin America) where to 43 users it was applied a specific questionnaire with the objective of evaluating the satisfaction degree of the system users relating to five (5) categories: 1) user's participation on BSC management; 2) characteristics of the software BBS On line in relation to the BSC; 3) technical characteristics of the software BBS On Line; 4) data management and 5) availability of information. A factorial analysis was done in order to identify the 5 categories mentioned above as well as the 3 groups of users above were related to that 5 categories by a discriminant analysis. By the results of the survey, it was concluded that the BBS On Line users are satisfied with the application, although some issues need to be addressed by Philips: 1) the application reports did not meet the needs of the Industrial Group; 2) make available an on-line help tool and other handbooks to support the users' learning process regarding to the usage of the application and 3) the Latin America Group would like to be involved in the BSC management. In the users' opinion, the BBS On line supports the management of the performance indicators; its data can be easily accessed and recorded facilitating the users' analysis and decision. Users also think that the information generated by the system is reliable and the performance indicators are presented in a suitable way. Finally, the users feel comfortable using the BBS On Line and their expectation are covered by the system functions and database. / O objetivo desta pesquisa foi realizar um estudo de caso sobre a percep????o dos usu??rios de um sistema de informa????o gerencial como ferramenta de apoio para a gest??o de indicadores de desempenho de um BSC - Balanced Scorecard como m??todo para a gest??o das metas e planos relacionados a seu planejamento estrat??gico. Foi realizada uma pesquisa na Philips do Brasil Ltda., divis??o Lighting, que utiliza o sistema de informa????o denominado BBS OnLine para contribuir na gest??o dos indicadores de desempenho, metas e planos de a????o relacionados com o assunto. Essa pesquisa, baseada em entrevista com os gestores do sistema e question??rio aplicado a 43 dos 52 usu??rios do sistema no Brasil, teve como objetivo analisar o grau de satisfa????o dos usu??rios do sistema com rela????o a cinco categorias: Participa????o dos usu??rios na gest??o do BSC, Caracter??sticas do software BBS OnLine, com rela????o ao BSC.; Caracter??sticas t??cnicas do software BBS OnLine; administra????o de dados e disponibilidade das informa????es. Os usu??rios do sistema foram divididos em tr??s grupos: Brasil comercial, Brasil industrial e Am??rica Latina. Foi realizada uma an??lise fatorial onde foram identificados os cinco fatores acima. Tamb??m foi realizada uma an??lise discriminante que relacionou os tr??s grupos de sujeitos com os cinco fatores discriminados pela an??lise fatorial. O software BBS OnLine cumpre o seu objetivo e n??o h?? restri????es quanto a seu uso. Os usu??rios est??o satisfeitos com a aplica????o, embora alguns pontos mere??am a aten????o da empresa, pois s??o aspectos que apresentam a insatisfa????o dos usu??rios, s??o eles: os relat??rios da aplica????o n??o atendem ao grupo industrial; o sistema de ajuda on-line e outros manuais que possam servir para o aprendizado com rela????o ?? utiliza????o do software e o envolvimento do grupo Am??rica Latina com rela????o ?? participa????o deles na gest??o do BSC. Na opini??o de seus usu??rios, o sistema de informa????o BBS OnLine, facilita o gerenciamento dos indicadores de desempenho, propicia que os dados sejam facilmente acessados e mantidos. Esses dados possuem abrang??ncia, validade e profundidade adequados a an??lise e decis??o a serem tomadas, os usu??rios possuem seguran??a e agilidade utilizando esse software, t??m suas expectativas atendidas em rela????o ??s fun????es e a base de dados do sistema, bem como as informa????es geradas pelo software, que ?? confi??vel, apresenta os indicadores em linguagem adequada, os usu??rios do sistema BBS OnLine entendem que a informa????o ?? disponibilizada em tempo h??bil aos envolvidos e essas informa????es atendem ??s suas necessidades.

Made available in DSpace on 2015-12-03T18:35:07Z (GMT). No. of bitstreams: 1 Carlos_Alberto_Martins.pdf: 714359 bytes, checksum: 08b7973c087f581efc234d5addb20ef3 (MD5) Previous issue date: 2008-08-28 / The present work had as focus the evaluation of economical-financial performance of the entities belonging to the denominated Non Profit Sector, more specifically of the entities of social welfare and the need of having believable information based on an accounting system structured to sustain this evaluation, where factor as the voluntary work and the gratuitous social benefit should be treated as integral elements of the accounting bookkeeping as source of information for the administration of the entities. This dissertation is based on a study of case of an entity of social welfare, headquartered in the area of Great S??o Paulo. With base in the relative operational information to the exercises of 2004 and 2005, was measured and it was studied the economical-financial influence of the mentioned factors, in the operational structure of the entity and the need of a reliable control of the same ones in order to evidence the value transferred to the society, value this that doesn't suffer control and, so a little, disclorure, in the demonstrative ones accounting-financial. The studied problem treated of the need of a more effective control, for administration ends, of factors no documented in the way as foresees the Brazilian legislation, in order to evidence the effectiveness of the activities of an entity of social welfare. The obtained results indicate that the vision economical, financial and managerial of these entities would become more evident and interesting as social result to the investors and holders of resources destined to the welfare, what will take the a perfected revision of the control and disclosure of these factors with the creation of techniques of specific evaluation for this sector. / O presente trabalho teve como foco a avalia????o de desempenho econ??mico-financeiro das entidades pertencentes ao denominado Terceiro Setor, mais especificamente das entidades de assist??ncia social e a necessidade de se ter informa????es cr??veis baseadas em um sistema de contabiliza????o estruturado para sustentar esta avalia????o, onde fatores como o trabalho volunt??rio e as a????es gratuitas devem ser tratados como elementos integrantes da escritura????o cont??bil e como fonte de informa????es para a gest??o das entidades. Esta disserta????o est?? baseada em um estudo de caso de uma entidade de assist??ncia social, sediada na regi??o da Grande S??o Paulo. Com base nas informa????es operacionais relativas aos exerc??cios de 2004 e 2005, mensurou-se e estudou-se a influ??ncia econ??mico-financeira dos fatores citados, na estrutura operacional da entidade e a necessidade de um controle confi??vel dos mesmos a fim de evidenciar o valor transferido ?? sociedade, valor este que n??o sofre controle e, t??o pouco, evidencia????o nos demonstrativos cont??bil-financeiros. O problema estudado tratou da necessidade de um controle mais eficaz, para fins de gest??o, de fatores n??o documentados da maneira como prev?? a legisla????o brasileira, a fim de evidenciar a efic??cia das atividades de uma entidade de assist??ncia social. Os resultados obtidos indicam que a vis??o econ??mica, financeira e gerencial destas entidades tornar-se-iam mais claras e interessantes como resultado social aos investidores e detentores de recursos destinados ?? assist??ncia, o que levaria a uma revis??o mais acurada do controle e evidencia????o destes fatores com a cria????o de t??cnicas de avalia????o espec??fica para este setor.

Made available in DSpace on 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Maria_de_Gracia_Lopez_Martin.pdf: 615865 bytes, checksum: 95e1f5f84598f74302eb88ec9304ba4e (MD5) Previous issue date: 2009-02-04 / The aim of this research was to study the perception of 16 executives of a planning group in a retail company concerning the use of performance management tools, so as to obtain competitive advantage. This research was composed of two methodological parts: the first one was exploratory, through bibliographic research, and the second one was exploratory, through the use of a questionnaire, and the results were treated by means of descriptive and discrimination statistics. Taking into account the obtained concordance rates, those results show that the subjects believe the company has an integrated management. However, 62% state that there is not an adequate alignment between the decisions made in several areas in the company and the operational area. Furthermore, only 56% believe that all areas in the company are integrated. The results indicate that the Performance Management Model was not totally established in the company, because only some subjects reported having perceived the indicated goals. The main tools used by the company in its Performance Management were the budget and the Balanced Score Card BSC, as well as People Management. Through this research, it was possible to present the subjects?? perception concerning the Performance Management. However, the results suggest that new studies should be done, for instance, with more subjects, or changing the focus to other areas in the Retail Sector or even focusing the differences among subjects / Este trabalho buscou estudar a percep????o de 16 executivos do grupo de planejamento de uma empresa de varejo sobre a utiliza????o de ferramentas de gest??o de desempenho em busca de vantagem competitiva. Do ponto de vista metodol??gico, a elabora????o desta pesquisa tem duas etapas: a primeira, explorat??ria, por meio de pesquisa bibliogr??fica; a segunda trata-se de pesquisa explorat??ria com investiga????o atrav??s de question??rio. Os dados obtidos foram tratados pela estat??stica descritiva e discriminat??ria. Pelos ??ndices de concord??ncia obtidos, os resultados apontam para o entendimento de que os respondentes acreditam em uma gest??o integrada da empresa. No entanto, 62% opinam que n??o existe um alinhamento adequado entre as decis??es tomadas nas diversas ??reas da empresa com a ??rea de opera????es, e apenas 56% afirmam que todas as ??reas da empresa trabalham de forma integrada. Tais resultados indicam que o modelo de gest??o de desempenho n??o foi totalmente institucionalizado na empresa, pois os prop??sitos indicados n??o foram percebidos por todos os respondentes. No que se refere ??s ferramentas utilizadas pela empresa em sua gest??o de desempenho, destacam-se o or??amento e o Balanced Scorecard (BSC), seguidos da Gest??o de Pessoas. A pesquisa permitiu a apresenta????o da percep????o dos respondentes a respeito da gest??o de desempenho. Os resultados obtidos, no entanto, sugerem a realiza????o de trabalhos posteriores, seja abrangendo maior n??mero de sujeitos pesquisados, seja focalizando outros ramos do varejo ou mesmo focalizando as diverg??ncias apresentadas entre os respondentes

Made available in DSpace on 2015-12-03T18:35:16Z (GMT). No. of bitstreams: 1 Pachoal_Tadeu_Russo.pdf: 2519396 bytes, checksum: 4b17f1a07ca3b891d0773e2efee5c57e (MD5) Previous issue date: 2011-02-24 / Sabesp is the largest Brazilian basic sanitation company and one of the largest in the world, serving 26.7 million people in S??o Paulo. As a mixed capital company, it manages the dualism that exists between a business vision and another vision that is essential to public service. This complex situation has made Sabesp strive to find management mechanisms that would enable it to reconcile its strategic guidelines with its operational actions, and so, since 2004 it has been developing a Strategic Planning and Management Support Mechanism project of which Balanced Scorecard (BSC) is a part. It is known that despite the broad dissemination of BSC, its use remains controversial. The general objective of this research is to propose an evaluation model of the institutionalization of Balanced Scorecard by organizations. The research was conducted using the single case study methodology. Starting with New Institutional Sociology - NIS and from the concepts of institutionalization stages and comparative dimensions developed by Tolbert and Zucker, a model was proposed to evaluate the institutionalization of BSC in a given organization. The model not only places BSC in stages (pre-institutional, semi-institutional and total institutionalization), but also makes it possible to know each of the characteristics of BSC that associate it with this stage, as well as revealing the consequences that the stage has on BSC itself. Based on this, a methodology was structured by means of a research tool for an empirical study that enabled knowing the factors responsible for the institutionalization stage of BSC, and which was applied in the development of a study in the case of Sabesp. It can be concluded that BSC at Sabesp is part of a set of tools for managing the strategy that has not been limited to the model proposed by Kaplan and Norton and that at Sabesp the managers have a low level of agreement with the practices adopted in the organization compared to those proposed by their creators, especially those related to the third, fourth and fifth principles of BSC, so that an organization can be oriented for the strategy. The results show that the Sabesp BSC is at the semi-institutionalization stage in a process of deinstitutionalization, which could cause its discontinuation and loss of the benefits generated by it. / A Sabesp ?? a maior empresa de saneamento b??sico brasileira e uma das maiores do mundo. Atende a 26,7 milh??es de pessoas em S??o Paulo. Como companhia de capital misto vive a gest??o do dualismo existente entre uma vis??o de neg??cio e outra de servi??o p??blico essencial. Essa complexa situa????o fez com que a Sabesp buscasse encontrar mecanismos de gest??o que possibilitassem estabelecer a concilia????o de suas diretrizes estrat??gicas com as a????es operacionais e para tanto desde 2004 vem desenvolvendo um projeto de Planejamento Estrat??gico e Mecanismos de Suporte ?? Gest??o do qual o Balanced Scorecard (BSC) faz parte. Sabe-se que apesar da grande difus??o do BSC seu uso ainda ?? controverso. O objetivo geral desta pesquisa ?? o de propor um modelo de avalia????o da institucionaliza????o do Balanced Scorecard pelas organiza????es. A pesquisa foi desenvolvida por meio da metodologia do estudo de caso ??nico. A partir da Nova Sociologia Institucional (New Institutional Sociology - NIS) e dos conceitos de est??gios de institucionaliza????o e dimens??es comparativas desenvolvidos por Tolbert e Zucker, foi proposto um modelo para realizar a avalia????o da institucionaliza????o do BSC numa dada organiza????o. O modelo n??o somente enquadra o BSC em est??gios (pr??-institucional, semi-institucional e total institucionaliza????o), mas possibilita ainda conhecer de forma detalhada cada uma das caracter??sticas do BSC que o associam a esse est??gio, al??m de evidenciar as conseq????ncias que tal est??gio tem sobre o pr??prio BSC. Com base nele foi estruturada uma metodologia, por meio de um instrumento de pesquisa para um estudo emp??rico, que possibilitou conhecer os fatores respons??veis pelo est??gio de institucionaliza????o do BSC e que foi aplicado no desenvolvimento de um estudo de caso na Sabesp. Pode-se concluir que o BSC na Sabesp, faz parte de um conjunto de instrumentos para a gest??o da estrat??gia que n??o se limitou ao modelo proposto por Kaplan e Norton e que, na Sabesp, seus gestores t??m baixo n??vel de concord??ncia das praticas adotadas na organiza????o comparativamente ??s propostas por seus idealizadores, enfaticamente aquelas relacionadas aos terceiros, quarto e quinto princ??pios do BSC para que uma organiza????o esteja orientada para a estrat??gia. Os resultados apontam que o BSC da Sabesp se encontra no est??gio de semi-institucionaliza????o num processo de desinstitucionaliza????o o que pode causar sua descontinuidade e a perda dos benef??cios que s??o por ele gerados

Made available in DSpace on 2015-12-04T11:45:23Z (GMT). No. of bitstreams: 1 Fabio_Monterazo_Silva.pdf: 3083442 bytes, checksum: 5eb6989f45a1f782d1dce2a9f17ce457 (MD5) Previous issue date: 2005-04-25 / The present work deals with the model of Value Based Management (VBM), by means of a bibliographical research, objectifying the specific theoretical revision on the subject and of the main related factors the VBM, and complemented for a study of case in a multinational company, of the branch of foodservices, that use diverse concepts of the VBM in its Model of Management. The main objective of this dissertation was to make a comparative analysis enters current practical of management of the company the object of the case study, with the deriving concepts of the VBM. The work counted on an internal research (Questionnaire), collects of data by means of opened interviews, of little duration, aiming at to get the maximum of information of the company, document collection and direct comment. Having as main conclusions of the work, the evidence that current the practical ones of management of the company are lined up to the concepts of the VBM, according to perception of the managers and by means of a critical analysis of current the practical ones of management of the company. / O presente trabalho trata do modelo de Gest??o Baseada em Valor (GBV), por meio de uma pesquisa bibliogr??fica, objetivando a revis??o te??rica espec??fica sobre o tema e sobre os principais fatores relacionados ?? GBV, complementado por um estudo de caso em uma empresa multinacional do ramo de servi??os de alimenta????o, que utiliza diversos conceitos da GBV no seu Modelo de Gest??o. O objetivo principal desta disserta????o foi fazer uma an??lise comparativa entre as atuais pr??ticas de gest??o da empresa objeto do estudo de caso, com os conceitos oriundos da GBV. O trabalho contou com uma pesquisa interna (question??rio); coleta de dados por meio de entrevistas abertas, de pouca dura????o, visando obter o m??ximo de informa????o da empresa; coleta de documentos e observa????o direta, tendo, como principais conclus??es do trabalho, a constata????o de que as atuais pr??ticas de gest??o da empresa est??o alinhadas aos conceitos da GBV, segundo a percep????o dos gestores e por meio de uma an??lise cr??tica das atuais pr??ticas de gest??o da empresa.

Made available in DSpace on 2015-12-04T11:45:28Z (GMT). No. of bitstreams: 1 Norberto_Giuntini.pdf: 3415741 bytes, checksum: 72c67797a89f14a5fc368022990ed41b (MD5) Previous issue date: 2003-06-03 / In 1990, Robert S. Kaplan and David P. Norton developed in United States of America, a new system as support for decision 1, denominated Balanced Scorecard. Even supposing it is not an innovation once it is based on knowledge and principles enclosed in theories previously developed, the Balanced Scorecard has organized some of these theoretical principles, having as objective a "Control Panel" construction to manager the Companies strategy by monitoring financial results, through performance operational indicators that influence these results, growing the analysis capability and organizational knowledge. The published books and articles about Balanced Scorecard2, simplify the methodology description for its implementation and relate some of success cases occurred in companies from United States of America. The Balanced Scorecard is coming to an experimental phase in order to verify its principles and concepts adherence. Many companies operating in Brazil are implanting and implementing it, without divulgating the facilities and difficulties to align the management practices to the strategy and budget, premise that constitute the differentiation for the system to support decision. With these circumstances, the objective for this work is to contribute with the scientific research, presenting the practical experience of one company in activity in the country, by the theoretical principles of Balanced Scorecard applied, divulgating the results obtained and if the company had to recover to improvisation and adaptation to fit the situation not contemplated in Kaplan and Norton methodology developed. The research was made by bibliographical study and empirical research, in order to transmit the concepts that fundaments the Balanced Scorecard utilization, such as not mystify the facility proclaimed from its authors, from a field research done in Alcoa. The research was done based in two questionnaires, and one was constituted of 70 "opened" questions, applied in the Quality Manager, responsible to implanting and implementing the Balanced Scorecard in the company. The second questionnaire was constituted by 21 questions, tabulated in a scale like Likert, with eight levels, and it was applied in managers and users departments of Balanced Scorecard. Even though the Balance Scorecard theory establish facilities for its omplntation and implementation, the work hypothesis was confirmed, the implementation to the referred system needs adjustments and adaptations. These adjustment and adaptations are related to the people initiaves who are in the different hierarchical level to decide and the operate the actions to strategy and acquire knowledge to innovate the way of making the tasks. Other important factor is the difficult to measure objectively the strategy, throughout indicators inter-relation that mean the relation for cause and effect for these actions and iniciatives. Despite of adjustments and adaptations presented all long way, the Balanced Scorecard, constitute a recent tool, presenting evolution level, by the experiences acquired in companies that are adopting it. Even though presents difficulties in its implementation, the Balanced Scorecard represent a system for support decision to create and develop strategy management, doing its theoretic and practical principles an approach so actual related to the necessities established by the best practices to be observed in the Global World and in the Manager Accountancy / No ano de 1990, Robert S. Kaplan e David P. Norton desenvolveram, nos Estados Unidos da Am??rica, um sistema de suporte ?? decis??o, denominado Balanced Scorecard. Muito embora n??o seja inovador, por utilizar conhecimentos e princ??pios contidos em teorias desenvolvidas anteriormente, o Balanced Scorecard organizou alguns desses princ??pios te??ricos, tendo como objetivo a constru????o de um "painel de controle" para gerenciar a estrat??gia da empresa, monitorando os resultados financeiros, atrav??s do desempenho de indicadores operacionais que influenciam esses resultados, aumentando a capacidade de an??lise e aprendizado organizacional. Os livros e artigos sobre o Balanced Scorecard publicados simplificam a descri????o metodol??gica de sua implementa????o e relatam somente os casos de sucesso ocorridos em empresas estabelecidas nos Estados Unidos da Am??rica. O Balanced Scorecard est?? passando por uma fase experimental para a verifica????o da ader??ncia dos seus princ??pios e conceitos. V??rias empresas operando no Brasil est??o implantando-o e implementando-o, n??o divulgando as facilidades e dificuldades para alinhar as pr??ticas gerenciais ?? estrat??gia e ao or??amento, premissas que constituem diferenciais do referido sistema de suporte ?? decis??o. Diante de tais circunst??ncias, este trabalho, tem como objetivo contribuir com a pesquisa cient??fica, apresentando uma experi??ncia pr??tica de uma empresa em atividade no pa??s, quanto ?? aplica????o dos princ??pios te??ricos do Balanced Scorecard, divulgando os resultados obtidos e se a empresa teve que recorrer a improvisa????es ou adapta????es para fazer frente a situa????es n??o contempladas na metodologia desenvolvida por Kaplan & Norton. A pesquisa foi efetuada por meio de estudo bibliogr??fico e pesquisa emp??rica, procurando transmitir os conceitos que fundamentam a utiliza????o do Balanced Scorecard, bem como desmistificar a facilidade apregoada por seus autores, a partir de pesquisa de campo efetuada na unidade Po??os de Caldas da Alcoa. A pesquisa foi efetuada utilizando-se de dois question??rios, o primeiro constitu??do de 70 perguntas "abertas", aplicado na Gerencia de Qualidade, respons??vel pela implanta????o e implementa????o do Balanced Scorecard na empresa. O segundo question??rio, constitu??do de 21 perguntas, tabuladas numa escala tipo Likert, com oito n??veis, foi aplicado nas ger??ncias e departamentos usu??rias do Balanced Scorecard. Embora a teoria do Balanced Scorecard estabele??a facilidades para a sua implanta????o e implementa????o, a hip??tese do trabalho foi confirmada, na medida que a implementa????o do referido sistema de suporte ?? decis??o necessita de ajustes e adapta????es. Estes ajustes e adapta????es est??o relacionados ?? cultura, cren??as e valores, administra????o dos recursos dispon??veis e das iniciativas das pessoas que atuam nos diferentes n??veis hier??rquicos para decidir e operacionalizar as a????es voltadas ?? estrat??gia e adquirir o conhecimento para inovar a forma de fazer as tarefas. Outro fator importante consiste na dificuldade de se mensurar objetivamente a estrat??gia, atrav??s da inter-rela????o de indicadores que traduzam numa rela????o de causa e efeito essas a????es e iniciativas. Apesar dos ajustes e adapta????es apresentadas ao longo do trabalho, o Balanced Scorecard, constitui-se numa ferramenta recente, apresentando est??gio de evolu????o, em fun????o das experi??ncias adquiridas pelas organiza????es que o est??o utilizando. Embora apresente dificuldades na sua implementa????o, o Balanced Scorecard representa um sistema de suporte ?? decis??o para criar e desenvolver a gest??o estrat??gica, fazendo dos seus princ??pios te??ricos e pr??ticos, uma abordagem bastante atual relacionada ??s necessidades estabelecidas pela melhores pr??ticas a serem observadas no mundo globalizado e pela contabilidade gerencial.

Made available in DSpace on 2015-12-04T11:45:30Z (GMT). No. of bitstreams: 1 Samantha_Meloni.pdf: 921381 bytes, checksum: cff854c44bdaed4049f619c8d456f829 (MD5) Previous issue date: 2006-05-08 / The increase of multinational companies has brought many challenges for the Accounting. For example, this type of enterprise - cross-border - demands over and over accounting information for the management decision, especially in the performance evaluation of the foreign subsidiaries. In order to analyze performance evaluation of their subsidiaries, headquarters, most of the time, define an accounting standard to be used. The foreign subsidiaries managers' adaptation on accounting standards of the headquarters country may generate discontent about performance evaluation. With this, this dissertation has the objective, according managers' perception, to analyze the factors that impact performance evaluation of foreign subsidiaries by headquarters in a multinational enterprise. The research was done through surveys sent to 28 subsidiaries, beyond the headquarters, in order to analyze the perception of the managers about performance evaluation. Some variables were related to the factors in order to conciliate the perception of the managers with characteristics of their country. Results evidenced that the perception of the managers in the currency translation variable is related to the inflation of the country, or either, how much bigger the inflation of the country, worst satisfaction managers will have. In contrast of this, the perception of the managers did not present relation with the exchange of the country. The perception of the managers about the economic scenario could not be related of any analyzed factors, such as the GIP, external investments, exportations and importations. About the criteria of recognition and measurement of the fixed and intangible assets, the perception of the managers could be related to the local minimum value for recognition, therefore the adjustments change the result of the subsidiaries. And, finally, the perception of the managers about tax variable could be related to the tax burden of the country. In general, the countries that have strong influence of the fiscal accounting in the financial accounting could felt wronged, because they would be more distant of the accounting practices followed by the headquarters / The increase of multinational companies has brought many challenges for the Accounting. For example, this type of enterprise - cross-border - demands over and over accounting information for the management decision, especially in the performance evaluation of the foreign subsidiaries. In order to analyze performance evaluation of their subsidiaries, headquarters, most of the time, define an accounting standard to be used. The foreign subsidiaries managers' adaptation on accounting standards of the headquarters country may generate discontent about performance evaluation. With this, this dissertation has the objective, according managers' perception, to analyze the factors that impact performance evaluation of foreign subsidiaries by headquarters in a multinational enterprise. The research was done through surveys sent to 28 subsidiaries, beyond the headquarters, in order to analyze the perception of the managers about performance evaluation. Some variables were related to the factors in order to conciliate the perception of the managers with characteristics of their country. Results evidenced that the perception of the managers in the currency translation variable is related to the inflation of the country, or either, how much bigger the inflation of the country, worst satisfaction managers will have. In contrast of this, the perception of the managers did not present relation with the exchange of the country. The perception of the managers about the economic scenario could not be related of any analyzed factors, such as the GIP, external investments, exportations and importations. About the criteria of recognition and measurement of the fixed and intangible assets, the perception of the managers could be related to the local minimum value for recognition, therefore the adjustments change the result of the subsidiaries. And, finally, the perception of the managers about tax variable could be related to the tax burden of the country. In general, the countries that have strong influence of the fiscal accounting in the financial accounting could felt wronged, because they would be more distant of the accounting practices followed by the headquarters. / O aumento de companhias multinacionais tem trazido muitos desafios para a Contabilidade. Por exemplo, esse tipo de empreendimento - cross-border - exige cada vez mais informa????es cont??beis para a tomada de decis??o, especialmente no que concerne ?? avalia????o de desempenho das subsidi??rias no exterior. Para analisar o desempenho de suas subsidi??rias, a matriz, na maioria das vezes, define uma norma cont??bil a ser utilizada. As adapta????es dos gestores das subsidi??rias estrangeiras ??s pr??ticas cont??beis do pa??s da matriz podem gerar insatisfa????o quanto ?? avalia????o de desempenho. Esta disserta????o tem o objetivo de analisar, do ponto de vista de percep????o dos gestores, os fatores que impactam a an??lise de desempenho de subsidi??rias estrangeiras pela matriz em um determinado empreendimento multinacional. A pesquisa foi realizada por meio de question??rios enviados a 28 subsidi??rias, al??m da matriz, com o intuito de analisar a percep????o dos gestores quanto ?? avalia????o de desempenho. Algumas vari??veis foram relacionadas a fatores na busca de conciliar a percep????o dos gestores com caracter??sticas do pa??s em que se situam. Os resultados evidenciaram que a percep????o dos gestores da vari??vel tradu????o da moeda est?? relacionada ?? infla????o do pa??s, ou seja, quanto maior a infla????o do pa??s, maior a insatisfa????o dos gestores. De forma oposta, a percep????o dos gestores n??o apresentou rela????o com o c??mbio do pa??s. A percep????o dos gestores quanto ao cen??rio econ??mico n??o p??de ser relacionada a nenhum dos fatores analisados, tais como PIB, investimentos externos, exporta????es e importa????es. Quanto aos crit??rios de reconhecimento e mensura????o dos ativos fixos e intang??veis, a percep????o dos gestores pode estar relacionada ao valor m??nimo local para reconhecimento, pois os ajustes impactam o resultado das subsidi??rias. E, por ??ltimo, a percep????o dos gestores quanto ?? vari??vel impostos pode estar relacionada ?? carga tribut??ria do pa??s. De maneira geral, os pa??ses que possuem forte influ??ncia da contabilidade fiscal na contabilidade financeira poderiam se sentir prejudicados, pois estariam mais distantes das pr??ticas cont??beis seguidas pela matriz.

Made available in DSpace on 2015-12-03T18:33:14Z (GMT). No. of bitstreams: 1 Ronaldo_Sueo_Hirota.pdf: 2239401 bytes, checksum: 481be2cb72a80eeb4e9057d7463e34cf (MD5) Previous issue date: 2015-03-23 / This study aims to analyze the influence of performance measure in the rankings of multimarket funds in Brazil. The specific objectives sought to understand the concepts and application of the parameters in the evaluation of investment funds performance, present the similarities and differences of performance measures of investment funds, verify the performance of mutual funds in the period of 6 years and applying the Spearman correlation coefficient to describe and measure the relationship between the rankings produced by different levels of performance. The main contribution of this work is to identify if the indicators create different rankings for the individual or corporate investor can decide how to evaluate these funds. It attempted to separate 385 multimarket investment funds which are not exclusive with returns that represent a normal distribution (309 funds) and non-normal distribution (76 funds), in the period of January 2008 to December 2013 to analyze the correlation of rankings between the indexes. The relevance of correlation between the performance measures is if these indexes impact directly in the rankings of multimarket investment funds. Existing high rank correlations, it s clear that it s up to the investor to decide which index to use evaluating the multimarket funds. In the period analyzed, there was a high correlation between the rates of Modigliani, Sharpe and Sortino. The Treynor index was the only one where it was found a low correlation with the others / O presente trabalho tem como principal objetivo analisar a influ??ncia dos ??ndices de desempenho nos rankings dos fundos multimercado no Brasil. Como objetivos espec??ficos, buscou-se compreender os conceitos e aplica????o dos ??ndices na avalia????o de desempenho de fundos de investimento, apresentar as semelhan??as e diferen??as dos ??ndices de desempenho de fundos de investimento, verificar o desempenho dos fundos de investimento no per??odo de 6 anos e aplicar o ??ndice de correla????o de Spearman para descrever e mensurar a rela????o entre os rankings produzidos por diferentes ??ndices de desempenho. A principal contribui????o desse trabalho ?? identificar se os indicadores de desempenho produzem rankings diferentes para que o investidor individual ou corporativo possa decidir como avaliar esses fundos. Buscou-se separar 385 fundos de investimento multimercado n??o exclusivos com retornos mensais que representam uma distribui????o normal (309 fundos) e distribui????o n??o normal (76 fundos), do per??odo de Janeiro de 2008 a Dezembro de 2013 para analisar a correla????o dos rankings entre os ??ndices. A relev??ncia da correla????o entre os ??ndices ?? analisar se a escolha dessas medidas impactam diretamente nos rankings dos fundos multimercado. Existindo alta correla????o, ?? poss??vel afirmar que fica a crit??rio do investidor qual ??ndice utilizar para a avalia????o de fundos. No per??odo analisado, houve alta correla????o entre os ??ndices de Modigliani, Sharpe e Sortino. O ??ndice de Treynor foi o ??nico em que foi constatada baixa correla????o com os demais.