Made available in DSpace on 2016-04-25T18:40:41Z (GMT). No. of bitstreams: 1 Luiz Carlos Belo.pdf: 612411 bytes, checksum: 45554b524b26a7f1df083db7f2f18d68 (MD5) Previous issue date: 2009-10-01 / This research was motivated by a desire to perform specifically the administrative environment of small business company in Brazil, spot checking the organizations from the businesses standpoint of financial and accounting, when accounting services are outsourced and how the outsourcing strategy can affect the process of decision making. Another reason for the study was the report issued by the Brazilian Service to Support Micro and Small Enterprises, entitled "Contributing Factors and Survival Rates and Mortality of Micro and Small Enterprises in Brazil," which shows statistics about the economic and financial performance, survival rates, as well as the main causes of mortality for this type of business organization in our country, specifically in the period from 2003 to 2005. According to the report, one of the mortality factors of micro and small enterprises in Brazil is the lack of planning. Based on that our proposal it was to analyze the aspects related to the financial planning, addressing the strengths, benefits, efforts, weaknesses and risks of not planning financially an organization. Also the research presents the "small business" concept and the reasons for / to their existence. Likewise, it was analyzed the aspects of accounting, its history, its evolution over time, to the technological developments and their impact on small business and accounting service providers. The study seeks to contribute to the concept of outsourcing, focusing on business process outsourcing accounting, explaining the reasons for adopting this type of management strategy domestically. Theory the research it is supported by technical literature, in scientific papers, articles and specialized sites. The applicability is given through a case study involving two companies. A small consulting firm of information technology area, named as Company A, and a company that provides accounting services, called Company B. In this particular case, Company B is a service provider from Company A. The survey was conducted with questionnaires and the results of this it is that there is no process to develop and to monitor the financial planning for small businesses that outsource their accounting, answering the main research question. The results was based on evidences, such as: - lack of technical management of the company in accounting matters, one of the factors responsible for the outsourcing option, - lack of appropriate technical criteria to contract and outsource critical activities to its own operation; - establishing the lack of a mature process for the preparation and monitoring of financial planning. Positively, the survey revealed that Company A is aware about the benefits of the use and risks of not using the financial planning. Regarding Company B, has demonstrated not be prepared to provide services for the preparation and monitoring of financial planning, despite not being their own focus. Revealed the lack of technical expertise to conduct such a process, not showing awareness of the strengths, benefits, weaknesses and risks to prepare and deliver financial planning as part of its services portfolio, even for monitoring their own performance / Esta pesquisa foi motivada pela vontade de analisar especificamente, o ambiente administrativo da pequena empresa no Brasil, verificando in loco sua forma de organização do ponto de vista financeiro e contábil, quando os serviços contábeis são terceirizados, bem como a estratégia de terceirização pode afetar o processo de tomada de decisão. Outro agente motivador do estudo foi o relatório do Serviço de Apoio às Micros e Pequenas Empresas, intitulado Fatores Condicionantes e Taxas de Sobrevivência e Mortalidade das Micro e Pequenas Empresas no Brasil , que mostra dados estatísticos acerca do desempenho econômico-financeiro, das taxas de sobrevivência, assim como as principais causas da mortalidade deste tipo de organização empresarial em nosso país, especificamente no período de 2003 a 2005. De acordo com o relatório, um dos fatores de mortalidade das micro e pequenas empresas no Brasil é a falta de planejamento. Para tanto são analisados os aspectos relacionados ao planejamento financeiro, abordando a importância, os benefícios e, também, os esforços e riscos de não se planejar financeiramente uma organização. Apresenta-se o conceito de pequena empresa e os motivos de/para sua existência. Do mesmo modo são analisados os aspectos relacionados à contabilidade, sua história, sua evolução ao longo do tempo, até a evolução tecnológica e seus impactos na pequena empresa e nos prestadores de serviços contábeis. O estudo procura contribuir com o conceito de terceirização, discorrendo sobre o processo de terceirização contábil, sobre os cuidados e motivos para a adoção deste tipo de estratégia de gestão no Brasil. Metodologicamente foi realizado levantamento bibliográfico, em trabalhos científicos, artigos e sítios especializados. Sua aplicabilidade se deu por meio de um estudo de caso envolvendo duas empresas. Uma pequena empresa de consultoria na área de tecnologia de informação, denominada Empresa A, e uma empresa prestadora de serviços contábeis, denominada Empresa B. Neste caso específico, a Empresa B é prestadora de serviços da Empresa A. A pesquisa foi realizada com questionários e nos resultados obtidos foi possível concluir que não há elaboração e acompanhamento do planejamento financeiro para pequenas empresas que terceirizam a contabilidade, respondendo à questão problematizante da pesquisa. A conclusão foi embasada por evidências, tais como: - falta de conhecimento técnico da gestão da Empresa A, na matéria contábil, um dos fatores responsável pela opção de terceirização; - falta de critério técnico adequado para contratar e terceirizar atividades fundamentais para a sobrevivência da empresa; - constatação da inexistência de um processo maduro para a elaboração e acompanhamento do planejamento financeiro. Positivamente, a pesquisa revelou que Empresa A tem consciência dos benefícios da utilização e dos riscos da não utilização do planejamento financeiro. Quanto à Empresa B, esta demonstrou não estar preparada para prestar serviços de elaboração e acompanhamento de planejamento financeiro, em que pese não ser seu foco. Evidenciou falta de conhecimento técnico para a condução de tal processo, não demonstrando consciência quanto à importância, benefícios e riscos de preparar e oferecer o planejamento financeiro como parte do seu portfólio serviços, nem mesmo para acompanhamento do seu próprio desempenho

This paper consists of theoretical and practical part. The first one is trying to clarify the basic terms of having a business and also reviews the terms of business plan in general. Regarding the plan, the paper is discussing various methods of strategic analysis, then describing basic marketing ideas and activities, and finally explaining terms of personal resources and work organization. This paper is also introducing the main facts about financial planning and resources including financial analysis with all possible methods and guidelines. Last but not least, the theory is dealing with risk management. The practical part shows particular business plan of an existing business unit - the group of sole traders Bušim. The plan is analyzing the past and current situation of businessmen group. The plan then gives some relevant recommendations for the future business development of the company on the basis of detected data.

Die Sächsische Landesbibliothek – Staats- und Universitätsbibliothek Dresden stellt sich für die Zukunft auf. Dazu zählt in besonderem Maße die Weiterentwicklung der betriebsorganisatorischen Rahmenbedingungen. Sie sind Voraussetzung für ein dauerhaftes erfolgreiches Agieren des Hauses auf hoch dynamischen Informations- und Wissensmärkten. Unterstützung erhält die Bibliothek dabei vom Sächsischen Landtag, der sich im Januar – einem Antrag der Regierungsfraktionen folgend – einstimmig zur Zukunft der SLUB in der Spitzengruppe der deutschen Bibliotheken und zu dafür notwendigen Anpassungen der Organisations- und Rechtsform bekannt hatte (vgl. BIS 2011/1, S. 9 – 11). Die Staatsministerien für Wissenschaft und Kunst (SMWK) und für Finanzen (SMF) gestalten diesen Prozess aktiv mit.

Made available in DSpace on 2009-11-18T19:00:58Z (GMT). No. of bitstreams: 1 ACF14A.pdf: 617609 bytes, checksum: af0d407346799304befa175d3c995e32 (MD5) Previous issue date: 2007 / The present Study of Case has an objective to describe the development of the Project for the opening of a new unit of a bilingual educational organization in the west zone of Rio de Janeiro. The study of case shows the reasons for the growth of the bilingual educational institutions, growth of the west zone and the decision of the opening of a new unit of the School in question in this specific area. The School in study solicited for its identity to be maintained undisclosed. It opted for the realization of a study of case to describe the development of the project, in a systemized way, through a bibliography and documental research. The limitation of this case is based on the fact of being a single study case. This project can be generalized for other projects within the same institution or replicated to other educational institutions, even if it¿s not bilingual. / O presente estudo tem como objetivo descrever o desenvolvimento do Projeto para abertura de uma nova unidade de uma organização educacional bilíngüe na Zona Oeste do Rio de Janeiro, apontando as razões para o crescimento das instituições educacionais bilíngües. Optou-se pela realização de um estudo de caso para descrever, de forma sistematizada, o desenvolvimento do projeto, através de uma pesquisa bibliográfica e documental. A limitação deste estudo de caso está no fato de ser um estudo de caso único. No entanto, este projeto pode ser generalizado para outros projetos dentro da mesma instituição ou replicado para outras instituições educacionais, mesmo não bilíngües.

Interactive version of the thesis is filed with the printed copy in the UNISA archives / The study investigated and described public hospitals in terms of management processes with reference to financial planning, organizing, leading and control in order to identify deficiencies in the financial management of public hospitals. The aim was to identify gaps in the management of financial processes and to provide guidelines and strategies to improve these. The purpose of the research was addressed within a quantitative approach applying exploratory and descriptive designs. A self-administered questionnaire was used to collect the data that fit the objectives of the research. The study population compassed all 27 public hospitals as study units in a specific geographic area, namely Mpumalanga Province with the following inclusion criteria: active patient capacity of 100 beds and more, which employ personnel such as (1) medical, (2) paramedical and (3) administrative and a working application of the BAS as financial accounting system since its interception in the year 2000. Nine public hospitals were randomly selected as the sample hospitals. Within the nine hospitals, four groups of staff were selected by means of stratified random sampling, namely management, health professionals, and financial and administrative staff. The number of staff selected within each hospital differed, from 15 to 50, amounting to a sample size of three hundred (n=300). A response rate of 66.66% v (n=182) was achieved. The sample consisted of 4 (2.27%) chief executive officers, 3 (1.70%) financial managers, 84 (47.72%) unit managers and 91 (50.00%) subordinates. The response rate of 66.66% in this study was an indication of the unavailability of the health care professionals (which include management, health professionals and financial and administrative staff) within the nine public hospitals. The major inferences drawn from this study are that the different health care professions have a poor perception of the scope of financial management in terms of financial needs, utilization of resources, the scope and function of leading and delegation, and applying appropriate financial control methods. / Health Studies / D. Litt. et Phil. (Health Services Management)

The implementation of the South African Schools Act (Act 84 of 1996) has placed additional financial management responsibilities on school principals and school governing bodies. Financial management has created several challenges for school principals and members of school governing bodies who do not have the necessary financial knowledge, skill and expertise to perform this function. This research was undertaken primarily to determine how principals and members of school governing bodies, in public primary schools, implement financial policy. The research is supported by a detailed literature study covering financial policy, the budget process, approaches to budgeting, the advantages of a budget system and requirements for effective financial control. In order to determine the financial management practices at public primary schools a questionnaire was designed and administered amongst twenty five public primary schools in the Ekurhuleni South District of the Gauteng Department of Education. The findings suggest that there is a need for schools to communicate resolutions adopted at parents’ meetings and other consultative procedures to parents of learners and in this way ensure the dissemination of pertinent information. There is a need for early intervention by schools concerning outstanding school fees to prevent the exacerbation of the problem. Educational institutions should prepare their budgets on the basis of their main objectives and policies in order to ensure an efficient allocation of funds. / Education / M. Ed. (Education Management)

This Diploma Thesis deals with the issue of financial management group of companies´alias holding. It focuses on improvement of financial flows within and outside of the group to optimize management of cash flow and financial planning.

The Master´s thesis is concentrated to create long-term financial plan in the selected company. There are determined the goals of thesis in the first chapter, next part is focused on the theoretical basis of financial planning. The third part contains an analysis of the company and in the last part is described creation of the financial plan for years 2014 – 2016 and its evaluation.

The aim of the thesis is to evaluate an investment in refurbishment and subsequent maintenance of the property as accommodation facilities for students, and to give investors a recommendation on whether to implement the project. A market analysis in the thesis is used to identify a suitable area for the project implementation. Next part of the thesis introduces the investment project and its parameters in line with the investor's strategy. Last part of the thesis is dedicated to the evaluation of the financial plan and a sensitivity analysis.

This diploma thesis focuses on two individual tasks in the MBI model (Management Business of Informatics). Analyzed tasks come under the section of Business Information System, specifically under the Business Financial Management group of tasks. The tasks deal with financial analysis, financial planning and budgets. The aim of the thesis is to create these tasks sufficiently detailed for the MBI model including detailed elaboration of the key activities and linkages to the existing MBI environment. The theoretical part consists of analysis of information sources. The practical part is based on these theoretical findings, which are grouped into logical units and, based on the assessment of the current state, remodeled into the form compliant with the MBI rules. The author of the thesis contributed to this research subject with creating the above mentioned tasks, including detailed key activities and with analysis and the blueprint of the linkages of the newly created tasks to the existing content of MBI in order to ensure effective work with the model for the users. Model documents and templates for calculations have been created for some of the tasks. The first part of the thesis theoretically describes the research subject with a focus on the systems of source information for the analyzed tasks. Based on this theoretical part, the practical part contains the commented version of tasks for the MBI model including the linkages for other methodical objects and contingent model materials.