Made available in DSpace on 2015-03-05T19:12:38Z (GMT). No. of bitstreams: 0 Previous issue date: 23 / Nenhuma / O Estado brasileiro, com a globalização da economia exigindo mais competitividade e investimentos em áreas sociais, impõe modificações na política de gestão das empresas estatais. A privatização apresentou-se como resposta estratégica à incompatibilidade existente entre as limitações orçamentárias e os investimentos necessários demandados pelas exigências do mercado. Com a redefinição do Estado, a iniciativa privada passou a ter mais liberdade, competitividade e a exercer com eficácia a gestão empresarial. As siderurgias, antes da privatização, apresentavam resultados comprometedores, parque industrial obsoleto e tecnologia desatualizada devido à falta de recursos públicos. Este estudo tem por objetivo abordar o impacto da privatização na Companhia Siderúrgica Nacional – CSN, realizando-se uma pesquisa documental através da análise comparativa das demonstrações contábeis. Como resultado percebeu-se que os indicadores utilizados neste estudo demonstraram que os resultados negativos antes da privatização passam / The Brazilian State due to the economic globalization which demands more competitivity and investments in social areas, has caused changes in the management policy of the companies with majority government ownership. The privatization it self has been a strategic answer to the incompatibility between the budget limitations and the necessary investments that are required by the demanding market with the redefinition of the State, the private action has gotten more freedom, competitivity, and has become more efficient when it comes to company management. The metal companies before the privatization had results, obsolete industrial machinery, and not up- to-date technology due to the lack of public resources. This study aims to point out the impact of the privatization in the Companhia Siderurgica Nacional-CSN. There has been a documental research based on a comparative analysis of the accounting demonstrations. As a result, it was possible to realize that the indicators used in this study have showed that negat

M.Tech. (Operations Management) / Total Quality Management is a management philosophy embracing all activities through which the needs and requirements of customers and the objectives of the organisation are satisfied in a cost effective way through a drive for continuous improvement. Kaizen is a Japanese philosophy and is defined as a process of continuous improvement. It reflects a common-sense, low-cost approach to managing an organisation. A literature review was undertaken on the subjects of Total Quality Management (TQM)principles and Kaizen philosophy and a TQM model was developed for the cellhouse at Manganese Metal Company basedon information from literature review. The cellhouse is part of an organisation that has ISO 9002 accreditation and produces electrolytic manganese metal for customers world-wide. The quality assurance system defines guidelines for producing a quality product, on time and conforming to the required product specifications. The model is designed to complement current quality control philosophy and provide guidance for maintaining and improving the quality assurance programme. All cellhouse employees will be actively involved in participating in a process of improvement on an ongoing basis.