The aim of this study was to evaluate employee commitment to achieve the primary objective, which was to evaluate employee commitment towards product and process quality. Employees who are engaged in their work and committed to their organisations give companies crucial competitive advantages – including higher productivity, better quality products and lower employee turnover. A thorough literature study was conducted by using the views of different authors and combining them. The concept of quality was defined by making use of the five quality gurus; Deming, Juran, Feigenbaum, Crosby and Ishikawa. The fourteen principles of quality, developed by Deming, were presented in Table 2.1. These principles had the goal of increased productivity, with less rework, less waste of manpower and material resources, resulting in a reduction of costs, to in turn give the organisation greater market share and ultimately better competitive position, by improving the overall quality of an organisation’s work processes. The concept of employee and organisational commitment was defined, and from this study it is evident that employee commitment towards the company is positive and therefore should have a positive effect on their operating environment. The product process flow for this manufacturing concern were discussed to give an overall view of the production processes used in this organisation. An empirical study was completed using a questionnaire survey to determine employee commitment at a manufacturing concern in Gauteng. The questionnaire used for this study was designed to focus on commitment towards internal quality only, to specifically evaluate employee perspective towards product quality, as well as the commitment towards the organisation. Analysis of the responses showed the questionnaire to be reliable and valid. Respondents indicated that they are committed towards the organisation in general across all constructs, but a lack in management trust was a predominant sentiment. The quantitative analysis showed that after a factor analysis was done on the two sections of the questionnaire, four factors for each section were considered as meaningful. These factors were: Affinity, quality awareness, autonomy and corporate image (employee commitment - section B) and employee commitment, task performance, job satisfaction and contextual performance (company relationship – section C). This indicated strong employee commitment towards the organisation. The qualitative results had four areas that all respondents felt needed some attention, and loaded negative towards the organisation. These were HR (trust in management, competency, communication and company culture), skills development, employee development and BBBEE. Thus, drawing conclusions from quantitative results alone could give a company a false sense of employee commitment towards the company and therefore overlook the importance of the roles that employees play in executing strategic plans. Conclusions regarding the findings of the research study were presented and recommendations for this organisation were made. These recommendations are merely a guideline that correlates directly to the empirical analysis made. The research study was evaluated against the primary and secondary objectives with the conclusion that both were achieved. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2013.

Introduction: Today, effective flow is of great importance in companies in heavier industries to get the maximum capacity out of their resources. Automating their flows can prove extremely important to get the maximum capacity you capable of. RFID is a smart technology for achieving an automated flow built for the future. Importance of logistics is becoming increasingly important for competitive companies that want to create the greatest possible profitability. More developed processes in flow can be a way for companies to move towards becoming more efficient and competitive. RFID can be a way of working as technology to quickly and efficiently simplify processes while ensuring that information is read managed faster.Purpose: The purpose of the study is to create a broader knowledge of RFID as a technology and its opportunity to create value for and to improve the flow and processes of companies that choose to apply this tool within their business.Method: To achieve the objectives of the study and answer the purpose of this thesis project, observations have been made at a case company and interviews with carefully chosen personnel at the case company were made. This has since been critically reviewed against data collected in the theoretical reference framework. Theory has been critically reviewed in most databases and compared with several sources to ensure credibility. Interviews that belong to the qualitative data collection consist of varying interview questions that are available in the study. This is a general approach the authors have used to achieve the purpose of the study.Result: The result of this study was conducted through the qualitative survey conducted through the case company, where it was founded that the case company is manual in its processes and way of working. Based on data and previous research investigated it has been suggested that a more automated approach would be more optimal and create a higher value for a larger company in heavier industry.Conclusion: The study identifies and detects the challenges that manual a flow and processes have in comparison to more automated flow and processes when it comes to eliminate wastes that arise. RFID is a good and useful technology when it comes to reading different amounts of data in a fast and efficient way. / Introduktion: I dag är ett effektivt flöde av största vikt hos företag inom tyngre industrier för att få ut maximal kapacitet ur sina resurser. Att automatisera sina flöden kan visa sig vara ytterst viktigt för att få ut högsta möjliga kapacitet. RFID är en smart teknik och ett bra verktyg för att nå ett automatiserat flöde. Betydelsen av logistiken blir allt mer viktigare för konkurrenskraftiga företag som vill skapa största möjliga lönsamhet. Mer utvecklade processer i flöden kan vara ett sätt för företag att ta i riktning mot att bli mer effektiva och öka konkurrenskraften. RFID tekniken kan vara ett bra arbetssätt för att snabbt och effektivt förenkla processen samtidigt som man säkerställer att information läses av och hanteras snabbare.Syfte: Studiens syfte är att skapa en bredare kunskap kring RFID som teknik och dess möjligheter att skapa värden för och förbättra flöden och processer hos företag som väljer att applicera denna teknik inom sin verksamhet.Metod: För att uppnå studiens mål och besvara syftet i detta examensarbete har observationer ute hos fallföretag samt intervjuer med noggrant utvald personal hos fallföretaget genomförts. Detta har sedan kritiskt granskats mot data som samlats in i den teoretiska referensramen. Teorin har kritiskt granskats i flertalet databaser och jämförts med flera källor för att säkerställa trovärdigheten. Intervjuer som tillhör den kvalitativa datainsamling består av varierande intervjufrågor som finns att ta del av i studien. Detta är ett generellt arbetssätt författarna har använt för att uppnå studiens mål och syfte.Resultat: Resultatet i denna studie togs fram via den kvalitativa undersökningen som utfördes hos fallföretaget där det framkom att man inom fallföretaget är väldigt manuella inom sina processer. Utifrån data och tidigare forskning som undersökts har man tagit fram att ett mer automatiserat arbetssätt skulle vara mer optimalt och värdeskapande för ett större företag inom tyngre industri. Slutsats: Studien identifierar och upptäcker de utmaningar som manuella flöden och processer har i jämförelse med mer automatiserade flöden och processer när det gäller att eliminera slöseri som uppstår. RFID är en bra och användbar teknik när det gäller att läsa olika mängder data på ett snabbt och effektivt sätt.

Submitted by Geandra Rodrigues (geandrar@gmail.com) on 2017-12-22T10:50:15Z No. of bitstreams: 1 karinedepaulabarros.pdf: 1882887 bytes, checksum: 353356e01e6fa45be45bb4bca52a24c9 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-12-22T12:20:29Z (GMT) No. of bitstreams: 1 karinedepaulabarros.pdf: 1882887 bytes, checksum: 353356e01e6fa45be45bb4bca52a24c9 (MD5) / Made available in DSpace on 2017-12-22T12:20:29Z (GMT). No. of bitstreams: 1 karinedepaulabarros.pdf: 1882887 bytes, checksum: 353356e01e6fa45be45bb4bca52a24c9 (MD5) Previous issue date: 2017-09-28 / A presente dissertação foi desenvolvida no âmbito do Mestrado Profissional em Gestão e Avaliação da Educação (PPGP) do Centro de Políticas Públicas e Avaliação da Educação da Universidade Federal de Juiz de Fora (CAEd/UFJF). O caso de gestão estudado discute o trâmite processual para a formalização de contratos destinados à aquisição de materiais e serviços necessários para o desenvolvimento das atividades da UFJF, em especial, o ensino, a pesquisa e a extensão. Com efeito, os contratos são os instrumentos que regulamentam, em regra, a compra de materiais e a prestação de serviços na esfera da Administração Pública. O objetivo definido para esse estudo foi analisar os maiores desafios para o regular fluxo dos processos de trabalho desenvolvidos na UFJF, com o objetivo de celebrar contratos, visando municiar a instituição com instrumentos que permitam o aperfeiçoamento do trâmite processual. Assumimos como hipóteses para a ocorrência de incidentes que impedem o regular fluxo dos processos, a ausência de definição e normatização das atribuições do setor de Contratos, bem como a inexistência de uma padronização dos processos de trabalho e documentos produzidos na instituição. Com base em uma abordagem qualitativa, desenvolvemos o presente estudo de caso, concentrando esforços para conhecer a organização dos processos, na busca por desvendar os incidentes ocorridos durante sua tramitação. A partir da combinação de instrumentos de pesquisa consistentes em análise documental e entrevistas, constatamos a necessidade de organizar as equipes de trabalho através da definição de suas atribuições, dimensionamento e capacitação de pessoal, além da padronização das rotinas de trabalho. Assim, com suporte nos dados apurados por meio dos instrumentos que nortearam a pesquisa, apresentamos um Plano de Ação Educacional que envolve estratégias direcionadas à reformulação e otimização das rotinas de trabalho visando conferir suporte para o aperfeiçoamento dos processos de formalização de contratos. / This dissertation is developed within the Professional Master in Management and Evaluation of Public Education (PPGP) from the Center for Public Policies and Evaluation of Education of the Federal University of Juiz de Fora (CAEd/UFJF). The management case studied discusses the procedural process for the formalization of contracts for the acquisition of materials and services necessary for the development at UFJF activities, especially, the teaching, research and extension. In effect, contracts are the instruments that regulate, as a rule, the purchase of materials and the provision of services in the sphere of Public Administration. The objective of this study was to analyze the major challenges for the regular flow of the work processes developed at UFJF. In order to conclude contracts, aiming to provide the institution with instruments that allow the improvement of the procedural process. We assume as hypotheses for the occurrence of incidents that prevent the regular flow of processes, the absence of definition and standardization of the attributions of the contracts sector, as well as, the lack of a standardization of the work processes and documents produced in the institution. Based on a qualitative approach, we developed the present case study, concentrating efforts to know the organization of the processes, in the search to uncover the incidents that occurred during its process. Then, the combination of research tools consisting of document analysis and interviews, we verified the need to organize the work teams through the definition of their assignments, sizing and qualification of personnel, therefore, the standardization of work routines. Accordingly, with support in the data obtained through the instruments that guided the research, we present an Educational Action Plan that involves strategies directed to the reformulation and optimization of work routines in order to provide support for the improvement of the contract formalization processes.

Följande examensarbete har genomförts på Cloetta i Ljungsbro. Syftet med följande examensarbete är att undersöka hur processen för allergenrengöringen kan effektiviseras.Allergenrengöringen som undersökts i detta arbete är den som utförs på produktionslinjen linjen Conbar. Examensarbetet har haft sin grund i att undersöka tillverkningsprocessen för att få en förståelse för allergenrengöringen och dess process. Därav kunde flödet för allergenrengöringen tas fram, även kritiska moment och eventuella förbättringsområden framtogs. Denna granskning har också legat till grund för en analys av verktygen/metoderna processflödesanalys, processflödesschema och SMED för att finna vilken av dessa som hade varit mest optimal vid effektiviseringsarbete av en allergenrengöring.Metoden är baserad på en explorativ undersökning där primärdata samlats in genom observationer och intervjuer. Samtlig data har sedan sammanställts i de olika mallarna för allergenrengöringens granskning. Sammanställningen ligger tillsammans med teori till grund för analys, resultat och de potentiella förbättringsområden som presenterats.Resultatet av undersökningen är att processflödesanalysen kan användas för att visualisera flödet och förbättringsområden. Aktiviteterna som genomförs i allergenrengöringar har visats till stor del enbart bestå av interna aktiviteter som inte går att ställa om till externa. SMED som har till syfte att omvandla interna aktiviteter till externa uppfyller då inte sitt syfte och användandet av processflödesanalys eller processflödesschema har istället rekommenderats. Resultatet har också bidragit till tre potentiella förbättringsområden som är; dubbel uppsättning av pumpar till chokladdoppen, införande av 5S på redskapshanteringen och att anpassa redskapen för det specifika arbetet som utförs. / The following bachelor thesis has been done at Cloetta in Ljungsbro. The purpose with the thesis was to investigate how the process for the allergen cleaning can be more effective.The allergen cleaning which have been investigated in this thesis is the line called Conbar.The bachelor thesis has been based on the review of the allergen cleaning and analysis template to describe the process flow, identify critical stages and to visualize potential improvement areas. The analysis template has also been the foundation to the analysis regarding which method (process flow analysis, process flow chart, SMED) is the most optimal to use when working to make the allergen cleanings more effective.The method is based on an explorative survey where primary data were collected through observations and interviews. All data has then been compiled into the different templates for the first step of analysis a process. The compilation constitutes together with the theory the foundation for the analysis, the result and the proposed potential improvement areas.The result of the survey is that the survey can be used to visualize the flow and improvement areas. The activities carried out in allergen cleanings have been shown to consist almost exclusively of internal activities that can not be switched to external activities. SMED, which aim is to transform internal activities to external, does not fulfill its purpose and the use of process flow analysis has been recommended instead. The result has also contributed to three potential improvement areas that are; doubling pumps for the chocolate caps, introducing 5S for tools handling and adapting the tools for the specific work performed.

This thesis deals with problems building order in the building company. It served information about planning, project management and projects in the building company general. It explains the basic concepts and actions related to the problem. The main aim this thesis is described and analyzed the building order in the specific building company. This aim is paid to the second pars the thesis which is described the specific building order “The road I/35 Valašské Meziříči-Lešná, 2. stage” and the process of the company from the implementation of this order.

This thesis is focused on getting the summary of requirements for the new information system of joint-stock company called Zemas. For that purpose will be used analysis of individual internal and external business processes together with a schematic interpretation of flows within these processes. On the basis of identified facts suitable suppliers of the new system will be recommended.

In this current economical environment business are looking to become more efficient to lower the costs and provide a better service. New technological advances are quickly being integrated to automate or more rapidly perform the task. Most of these technological advances are in the field of information and communication technology (ICT). Nevertheless, the introduction of technologies is not enough, as better management strategies and organization structures are needed to develop the business further. Duroc Machine Tools identified a problem within the sales and service approach, which does not employ ICT tools while communicating with the customer. Therefore, the cost per order is high and a direct one to one communication is the only approach. The project focuses on lowering the cost of each order, without decreasing the customer care and the overall quality of the service. This was firstly done by studying the possibilities of what ICT tools would be applied to enhance the communication processes. Data was collected from statistical sources to give an overall idea. Next case studies of companies within similar industries and region were performed to indicate in more detail the tools used and available. An educated guess was formulated of what ICT tools should be considered, the more infrequent or conflicting ICTs recommended were verified by interviewing employees with a demonstration of the tools application. The second stage was to analyze the organizational structure and applying lean tools to add value to the customer. A customer perspective is at the centre of this theory and several tools were used to improve the system. Finally the ICT tools were integrated with the new organizational structure to demonstrate the developments possibilities in the future vision. The study found that common ICT functions such as information upload have become essential for doing business today. Another trend that was established is that live information or user-generated approach which is a must have factor in the future ICT platform, this was mostly suggested by introducing micro-blogs. The infrequent and conflicting ICTs within the industry that were recommended were: e-commerce, order management and model driven process solving (MDP). The verification showed a strong consent within the company to apply such tools. To finish the project a strategy of implementation was formulated to guide the company towards its vision of a better system.

El presente trabajo de investigación plantea una propuesta de solución para la línea de procesamiento y empaque de paltas frescas para la empresa agroexportadora Expo de Sur SAC, empresa con más de 20 años en el negocio de la agroexportación de frutas y hortalizas frescas, que le permita aprovechar la infraestructura de proceso instala con el objetivo de procesar sus cítricos (mandarinas frescas). Cultivo en el que la empresa ha incursionado con el propósito de diversificar la oferta de su portafolio. La falta de disponibilidad de centros de procesamiento y empaque para cítricos en la provincia de Majes, región Arequipa, y las extensas distancias de recorrido que la fruta debe realizar hasta las empresas proveedoras del servicio de procesamiento y empaque en la ciudad de Ica. Asumiendo el demérito en la calidad de las materias primas con tasas de deshidratación del 2%, y con costos por servicios transporte y de procesamiento y empaque, y los precios altos por estos servicios, han impulsado la necesidad de la compañía en la mejora e implementación de su línea de proceso, evaluar su factibilidad y puesta en marcha de una línea de proceso y empaque multiproducto, que les permita adoptar estrategias de calidad, procesos y reducción de sus costos de operación. Priorizando la rentabilidad de sus cultivos de cítricos. Estos costos asumidos por las operaciones de transporte, calidad, y servicios contratados por parte de la empresa ascienden a montos que van de 142,400 dólares americanos hasta 382,500 dólares americanos, en un periodo de 5 años. La propuesta de valor seleccionada, línea de procesamiento y empaque multiproducto para paltas y cítricos, permite reducir los costos incurridos mencionados por estas operaciones. Así mismo, permite maximizar el uso de los equipos o activos de la compañía. Permitiendo establecer dos turnos de trabajo para cumplir con las necesidades de producción de la empresa. El proyecto seleccionado en el presente trabajo de investigación está basado en una inversión de US$ 147,866.80, distribuidos en 30% de aporte propio, y 70% mediante financiamiento bancario. Aporte de Inversionista: US$ 44,359.74 y un monto por financiar de: US$ 103,506.06 En el análisis del presente trabajo de investigación se identifica el valor actual neto económico (VAN), el cual se emplea como un indicador financiero del proyecto, con el objetivo de determinar su viabilidad, es decir, si luego de medir los flujos de ingresos y egresos del proyecto y descontar la inversión inicial queda alguna ganancia (VAN > 0). El proyecto es viable y rentable, pues arroja un VANE de 7,200,945.04 dólares americanos y un VANF de 7,274,886.90 dólares americanos, una TIRE de 406% y una TIRF de 1255% / This research work presents a solution proposal for the fresh avocado processing and packaging line for the agro-export company Expo de Sur SAC, a company with more than 20 years in the business of agro-export of fresh fruits and vegetables, which allows Take advantage of the process infrastructure installed to process your citrus fruits (fresh mandarins). Crop in which the company has ventured to diversify the offer of its portfolio. The lack of availability of processing and packaging centers for citrus fruits in the province of Majes, Arequipa region, and the long distances that the fruit must travel to the companies that provide the processing and packaging services in the city of Ica. Assuming the demerit in the quality of raw materials with dehydration rates of 2%, and with costs for transportation and processing and packaging services, and the high prices for these services, have driven the need of the company in the improvement and implementation of their process line, evaluate their feasibility and start-up of a multi-product process and packaging line, which allows them to adopt quality strategies, processes, and reduction of their operating costs. Prioritizing the profitability of your citrus crops. These costs assumed by the transport, quality, and services contracted by the company amount to amounts ranging from 142,400 US dollars to 382,500 US dollars, in a period of 5 years. The selected value proposition, multiproduct processing and packaging line for avocados and citrus fruits, allows reducing the incurred costs mentioned by these operations. Likewise, it allows maximizing the use of the company's equipment or assets. Allowing to establish two work shifts to meet the production needs of the company. The project selected in this research work is based on an investment of US $ 147,866.80, distributed in 30% of its own contribution, and 70% through bank financing. Investor Contribution: US $ 44,359.74 and an amount to be financed of: US $ 103,506.06 In the analysis of this research work, the economic net present value (NPV) is identified, which is used as a financial indicator of the project, to determine its viability, that is, if after measuring the income flows and project expenses and discounting the initial investment is some profit (NPV> 0). The project is viable and profitable, as it yields a VANE of 7,200,945.04 US dollars and a VANF of 7,274,886.90 US dollars, an IRR of 406% and an IRR of 1255%. / Trabajo de investigación

The current production field operates on linear resource flows, characterized by known supply and consistent manufacturing materials. In contrast, a remanufacturing system experiences variable process flows for each produced unit, even though the end product remains the same. The uncertainty surrounding the quality of cores can impact tactical decisions. This variability is influenced by factors such as the quality and condition of the core upon arrival at the facility, leading to uncertainties in cost and production times. The purpose of this research is to develop a cost estimation method for product recovery decision-making processes and enhance the flow efficiency of remanufacturing processes. To achieve this goal, the study identifies and investigates the factors that affect the condition of the core, represented by processing time. Subsequently, the analysis focuses on processing time and spare parts cost, and introduces a cost estimation method based on historical data. Finally, the current process flow is examined, and suggestions for improvements are provided. This research employs two distinct approaches: statistical and quantitative analysis, as well as qualitative inquiry that considers the experiences and perceptions of employees and other non-numerical aspects. Therefore, an action research methodology has been used, combining scientific knowledge with existing expertise within an organization to address real organizational problems. The study develops a new inspection process that combines a prediction model for processing times with a thorough inspection of important parts identified through spare part analysis. Additionally, suggestions are made to improve the flow of the remanufacturing process by prioritizing critical inventory items and introducing a new inspection and cleaning station where necessary spare parts are ordered before the remanufacturing process begins. / REMARKABLE

Made available in DSpace on 2016-12-12T20:32:04Z (GMT). No. of bitstreams: 1 Carolina.pdf: 878030 bytes, checksum: 74e1afdd4672367077d2900b8763f44c (MD5) Previous issue date: 2002-12-19 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The use of management control is becoming more and more essential to organization due to continuing changes in the social context, which are quite unpredictable. Control becomes a facilitator mechanism to these changes, and also a form of anticipation and adaptation to them. That being so, the general objective of this work consists in verifing how management control occurs at a public health unity of the Sistema Único de Saúde SUS particularly at the Gerência de Procedimentos de Alta Complexidade da Secretaria de Estado da Saúde/SC. This work starts with a bibliographic review, which shows an incursion on the systemic theory, emphasizing the approaches on the organization as a closed and mechanicist system, and as an opened and organic system. After, management process is approached and its phases are presented: planning, execution, and control. Later, the organization and its information systems are observed, focusing on data, information, and knowledge, as well as the information process flow, information system, its classification and, more specifically, management information system. Then an approach about management control is presented. The next chapter deals with the organization of public health, focusing on the health assistance in Brazil, and the types of assistance available, regarding specifically the Sistema Único de Saúde, its financial and legal aspects. The methodology used, considering the research problem, was the exploratory study, developed through a study of case under the cross-section perspective. Secondary data were collected from books, laws, magazines, newspapers, another periodics, dissertations, and Internet. Primary data were obtained through informal interviews and in loco informal observations. These data, collected at Gerência de Procedimentos de Alta Complexidade, were analyzed in a qualitative manner, focusing the developed activities, the information system, the information flow, and the existents management controls. The analyses results show that the unity-case adopts inadequate management controls to its complexity level. A new proposal of management controls is then presented, emphasizing the analyzed perspectives: the management information systems, the information process flow, and the management controls. Then the viability of implementing the proposed management control to the reality identified in the research is shown. The study ends concluding that it is urgent to implement the proposal and make recommendations for future researches regarding this subject / A utilização do controle de gestão torna-se cada vez mais necessária às organizações, em decorrência das contínuas mudanças no contexto social, que estão bastante imprevisíveis. O controle volta-se para essas mudanças, como mecanismo facilitador e de antecipação e adaptação a elas. Sendo assim, o objetivo geral deste trabalho consiste em verificar como ocorre o controle de gestão de uma unidade de saúde pública do Sistema Único de Saúde - SUS, particularmente na Gerência de Procedimentos de Alta Complexidade da Secretaria de Estado da Saúde de Santa Catarina. O trabalho inicia-se com a revisão bibliográfica, onde fazse uma incursão na teoria sistêmica, com ênfase nas abordagens da organização, como sistema fechado e mecanicista, e como sistema aberto e orgânico. Na seqüência, aborda-se o processo de gestão, apresentando suas etapas, isto é, planejamento, execução e controle. Em seguida, contempla-se a organização e seus sistemas de informações, enfocando dados, informações e conhecimento, bem como, fluxo do processo da informação, sistema de informações, sua classificação e, mais especificamente, sistema de informações gerenciais. Na seqüência, faz-se uma abordagem sobre controle de gestão. No capítulo seguinte, trata-se da organização da saúde pública, detalhando a assistência à saúde no Brasil, os tipos de assistência disponíveis, abordando, especificamente, o Sistema Único de Saúde, seus aspectos financeiros e jurídico-legais. A metodologia utilizada, considerando o problema de pesquisa, foi a de um estudo exploratório, desenvolvido através de um estudo de caso, sob a perspectiva de corte seccional. A coleta de dados secundários realizou-se através de livros, legislações, revistas, jornais, outros periódicos, dissertações e Internet. Os dados primários foram obtidos por entrevista informal e observação informal in loco. Esses dados, coletados junto à Gerência de Procedimentos de Alta Complexidade, foram analisados de maneira qualitativa, focando as atividades desenvolvidas, o sistema de informações, o fluxo da informação e os controles de gestão existentes. O resultado da análise demonstra que a unidade-caso adota controles de gestão não adequados ao seu nível de complexidade. A partir disso, então, apresenta-se uma proposta de controles de gestão, com ênfase nas perspectivas analisadas, isto é, no sistema de informações gerenciais, no fluxo do processo da informação e nos controles de gestão. Na seqüência, evidencia-se a viabilidade de alinhamento da realidade identificada com a proposta de controles de gestão apresentada. Finaliza-se o estudo concluindo que existe urgência em implantar a proposta e realizando recomendações para pesquisas futuras a respeito do tema