Este trabalho de conclusão aborda a satisfação de clientes em uma organização sem fins lucrativos. Através de um estudo de caso, procedeu-se uma avaliação qualitativa por meio de observação participante do pesquisador, percepções dos professores e acadêmicos envolvidos no atendimento prestado pelo Serviço de Nutrição do Centro Universitário Franciscano- UNIFRA, e também dos usuários finais do serviço. Objetivou-se, assim, avaliar como a satisfação de clientes é gerenciada neste serviço, usando-se as variáveis de pesquisa: estratégia, sistemas e pessoas como norteadoras das investigações efetuadas. Com o intuito de atingir os propósitos do estudo, o público envolvido no atendimento, composto por coordenador do serviço e professores, foi ouvido por meio de entrevistas semi-estruturadas. No público constituído de acadêmicos que prestam o atendimento e usuários do serviço foi utilizada a técnica de entrevista de grupos focalizados. Para o tratamento dos dados coletados procedeu-se a sua descrição, análise e interpretação. A análise dos resultados foi apresentada em blocos que contemplam: estratégia, sistemas e pessoas. As opiniões emitidas pelos públicos consultados e a observação do pesquisador apontaram acertos e oportunidades de melhoria no serviço prestado, dando indicativos de dimensões importantes para o gerenciamento da satisfação de clientes deste serviço. / This work deals with consumer satisfaction in a non-profitable organization. Through a case study, a qualitative assessment was developed based on participating observation of the researcher, perceptions of professors and academics evolved on Nutrition Service of “Centro Universitário Franciscano – UNIFRA”, and also of the service final users. The main goal was evaluate how the consumer satisfaction is managed on this service using the research variables: strategy, systems and person as starting points of the effectuated research. Intending to reach the study’s purpose, the public evolved on the service, compound by the service coordinators and professors, was heard through individual interview technique. In the public compound by academics that provide the service and service users the technique used was the focus group interview technique. For the treatment of the data collected it’s description, analysis and interpretation was made. The analysis of the results was divided in blocks that include: strategy, systems and persons. The opinions given by the consulted public and researcher observation pointed some things right and opportunities of making the service better, giving important indicatives for the management of the client satisfaction of this service.

The aim of the Diploma Thesis is to analyze non-profitable organizations according to the organizational characteristics in a chosen locality and to judge this type of organizations regarding their possible common or different characteristics. Some selected non-profitable organizations in the town of Chrudim are the aggregate research. Each organization is analyzed according to its organizational characteristics, these are the instrumentality, formality, structure and culture. The data have been found mainly in publicly accessible databases like the register of public administration and web pages of these organizations. In conclusion I compare the organizational characteristics of each single organization and assess the potential accordance of these characteristics and I also consider some pattern for non-profitable organizations to work and to be structured.

Denna rapport bygger på den kommande solcellsfasaden på kvarteret Frodeparken i centrala Uppsala. Projektet genomförs genom ett partneringavtal mellan Skanska Sverige AB och Uppsalahem. Syftet med detta examensarbete var att skapa en underhållsplan samt en investeringskalkyl för projektet. En teknisk bakgrund för solcellsanläggningar har sammanställts för att förstå hur systemet fungerar. Underhållsplanen grundas på fakta från solcellsleverantören och uppgifter från referensobjekt. Det har visat sig att solcellsanläggningar kräver väldigt lite underhåll. För att få en bred syn på investeringen har ett antal simuleringar på investeringskalkylen genomförts. Vilka har visat att det är svårt att få en investering på en solcellsanläggning lönsam. Då tekniken är under utveckling är det inte omöjligt att den blir det i framtiden. / This report is about the solar facade on the future building kvarteret Frodeparken in the central part of Uppsala. The project implemented through a partnering agreement between Skanska Sverige AB and Uppsalahem. The purpose with this task was to create a maintenance plan and an investment calculation of the project. A summary of the solar cell technology has been done to understand how the system is going to work. The maintenance plan is based on facts from the solar cell supplier and data from the reference objects. It has been shown that the solar cells need very little maintenance. To get a wider view of the investment have a number of simulations on investment calculations been done. Who has shown that it is difficult to get an investment of solar cells profitable. The technology is constantly evolving which may give it a chance to bright in the future.

Bakgrund och problem: Kundlönsamhetsberäkningar görs för att företag ska få kunskap om lönsamheten per kund. Informationen utgör sedan beslutsunderlag för styrning mot ökad total kundlönsamhet. För många företag finns det dock faktorer som inte är möjliga eller svåra att inkludera i en kundlönsamhetsberäkning samtidigt som de påverkar den totala kundlönsamheten. Företagen behöver därmed komplettera beräkningarna med dessa för att få en mer rättvisande kundlönsamhetsanalys som möjliggör styrning utifrån företagets helhetsperspektiv. Svårigheten för företagen är därför hur dessa faktorer ska hanteras och värderas samt användas i företagets styrning. Syfte: Syftet med uppsatsen är att skapa förståelse för hur företag genomför en kundlönsamhetsanalys inkluderande de faktorer som används som komplement till de traditionella kundlönsamhetsberäkningarna samt hur företagen styr utifrån dessa. Metod: För denna studie har en kvalitativ forskningsstrategi tillämpats där en fallstudie har använts. För intervjuerna har en semistrukturerad intervju med öppna frågor använts där en intervjuguide har legat till grund för strukturen på intervjun. Slutsats: Studiens resultat visar att företag anpassar och väljer kalkylmetod för kundlönsamhetsberäkning utifrån verksamheten. De värderar sedan de kompletterande faktorerna till stor del genom kunskap och erfarenhet. Kundlönsamhetsanalyserna används som beslutsunderlag för styrande åtgärder främst avseende förbättring av företagets processer, prioritering av resurser samt påverkan av kundernas beteenden i syfte att uppnå optimal kundlönsamhet för företaget. / Background and problem: Customer profitability calculations are needed for companies to obtain knowledge of the profitability of their customers. The information then constitutes the basis for decision-making for the managing to increase total customer profitability. For many companies there exists some factors which are impossible or difficult to include within a customer profitability calculation, however these factors affect the total customer profitability. Therefore companies need to complement the calculations with these to receive a more accurate customer profitability analysis which makes managing towards the company’s comprehensive view possible. The difficultness for the companies is how these factors should be handled, valued and used within the companies managing. Purpose: The purpose with this paper is to create understanding about how companies fulfill a customer profitability analysis that concludes factors which are used as a compliment for the traditional customer profitability calculations. The study also includes how companies manage their organizations based on the customer profitability analysis. Method: A qualitative study with semi structured interview has been used. An interview guide has been the basis for the structure of the interview. Conclusion: When analyzing the empirical material, we found that companies adjust and choose the calculation method for customer profitability calculations based on how the business is structured. They value the complementary factors mostly through knowledge and experience. The customer profitability analysis are used as a basis for decisions regarding managing actions regarding improvements of the companies processes, priorities of resources and the influence by the customers behavior for the purpose to achieve an optimal customer profitability for the companies.

To achieve food security and meet environmental requirements, the average rates of major crop yields in crops such as maize are expected to increase instead of expansion of cultivated areas. Maize crop has as main factors responsible for the low yields in Brazil the water and nitrogen (N) deficits. The concept of yield gaps is the difference between the maximum yield that can be achieved in a given place, limited by water (Yw) or not (Yp), and the average yields, observed under practical conditions (Ya). This concept is of great importance for characterizing the range of maximum yields and definemanagement strategies to its mitigation. Yield potential (Yp) is determined by conditions of temperature, solar radiation, photoperiod and genetic potential; to Water-limited yield (Yw) is added the water limitation imposed by crops on rainfed condition. In this study we aimed to characterize the variability of yield gaps related to environmental and management conditions; and to evaluate the economic and energy returns related to management of these yield gaps through the mechanical application of nitrogen fertilizer in six regions located in the South Central portion of the country in two periods of maize cultivation (1st and 2nd maize growing seasons). Yield gaps related to water restriction (CYg = Yp - Yw) and imposed by management conditions (MYg = Yw - Ya) were determined through aid of integrated models DSSAT system (Decision Suport System for Agrotechnology Transfer). The maize model (CSM CERES-MAIZE) was calibrated with cultivars trial data obtained for the last few years in all evaluated regions. In the 1st growing season, Yp was higher and Yw was higher and more variable than on 2nd growing season due to climate variability. The yield gaps relative to management were more limiting than the gaps relative to water deficit in almost all the evaluated regions. In both crops\' growing seasons, higher and lower MYg were found in two regions of Southern and Midwestern portion of the country, respectively. Although both regions presented high average yields (Ya), different environmental conditions determined the largest absolute differences between their rates of Yp, Yw and MYg. When assessing the profitability (R$ k g-1, MJ kg-1, R $ ha-1; MJ ha-1) of N application as MYg reduction strategy, the behavior of the variation in yields with increasing rate of N was observed. In general, the diminishing returns showed higher use efficiency (per harvested yield and per unit area) at lower N rates (20-80 kg ha-1). Economic and energy profits (regardless of their rate of change related to the increased application of cost) were found at higher N rates (90-400 kg ha-1), and this limit is directly influenced by local climate conditions. Local management of MYg can be more or less viable depending on the combination of environmental conditions and usual management conditions. In general, the cost of N application is higher in 2nd growing season due to most limiting climatic conditions, but regions with efficient management of yield gapswere alsofound in 2nd growing season / Para alcançar a segurança alimentar e atender necessidades ambientais, os índices médios de produtividade de importantes culturas na alimentação como a do milho devem aumentar em detrimento da expansão de áreas cultivadas. A cultura do milho possui como principais fatores responsáveis pelos baixos índices de produtividade no Brasil os deficits hídrico e de nitrogênio (N). O conceito de quebra de produtividade (yield gaps) é a diferença entre a máxima produtividade que pode ser atingida em dado local, seja ela limitada pela água (Yw) ou não (Yp), e a produtividade média observada em condições práticas (Ya). Esse conceito é de grande importância para caracterização de limites de alcance de máximas produtividades e definição de estratégias de manejo para mitigação dos mesmos. A produtividade potencial (Yp) é aquela determinada pelas condições de temperatura, radiação solar, fotoperíodo e potencial genético; à produtividade limitada pela água (Yw) adiciona-se a limitação hídrica imposta por cultivos em sequeiro. Nesse estudo buscou-se caracterizara variabilidade das quebras de produtividade referentes às condições ambientais e de manejo; bem como avaliar o retorno econômico e energético do manejo dessas quebras por meio da aplicação mecanizada de fertilizante nitrogenado em seis municípios localizados na região Centro-Sul do país nas duas épocas de cultivo da cultura do milho (safra e safrinha). Quebras de produtividade referentes à restrição hídrica (CYg = Yp - Yw) e impostos pelas condições de manejo (MYg =Yw - Ya) foram determinadas com auxílio da utilização do sistema de modelos integrados DSSAT (Decision Suport System for Agrotechnology Transfer).O modelo da cultura do milho (CSM CERES-MAIZE) foi calibrado com dados de ensaio de cultivares, obtidos para os últimos anos em todas as regiões avaliadas. Na 1ª safra, os indices de Yp foram mais altos e os indices de Yw foram mais altos e variáveis devido à variabilidade climática.A quebra de produtividade relativa ao manejo foi mais limitante do que a quebra relativa ao deficit hídrico em quase todos os municípios avaliados. Em ambas as safras de cultivo, maiores e menores MYg foram encontrados em dois municípios das regiões Sul e Centro-Oeste do país, respectivamente. Apesar de ambas as regiões apresentarem altas produtividades medias (Ya), diferentes condições ambientais determinaram as maiores diferenças absolutas entre seus indices de Yp, Yw e MYg. Ao avaliar a rentabilidade (R$ kg-1; MJ kg-1; R$ ha-1; MJ ha-1) da aplicação de N como estratégia de redução de MYg, observou-se o comportamento da variação dos rendimentos de produtividade com o aumento das doses de N. Em termos gerais, os rendimentos decrescentes apresentaram maior eficiência de uso do insumo (por massa colhida e por unidade de área) nas menores doses de N (20-80 kg ha-1). Lucros econômicos e energéticos (sem considerar sua taxa de variação com relação ao aumento do custo de aplicação) foram encontrados até doses mais altas de N (90-400 kg ha-1), sendo que esse limite é diretamente influenciado pelas condições climáticas locais. O manejo local dos MYg pode ser mais ou menos viável em função da combinação das condições ambientais e de manejo usual locais. Em termos gerais, o custo de aplicação de N é maior na 2ª safra devido às condições climáticas mais limitantes, porém municípios com manejo eficiente da quebra de produtividade foram encontrados mesmo nas condições de cultivo do milho safrinha.

<p>Today, companies permanently need to implement solutions aimed at generating competitive advantage that allow them to survive and be successful in ever changing and demanding markets. Therefore, to focus on customers is a common denominator for organizations, aiming to meet their needs and satisfy their expectations.</p><p>In this context, society has become one of the players as one of the actors that highly influence corporate behavior. Communities have expressed more mistrust of corporations' because of various scandals. This has put business ethics in the spot light influencing companies to be good corporate citizens, respecting the law but also to create good social values and principles. Today, the level of demand goes beyond the direct impact of the organizations business to also incorporate how corporations can contribute to societal and environmental causes. For corporations, these activities are manifested through the concept of Corporate Social Responsibility (CSR). However, from a corporate perspective, it is difficult to measure if these changes can have a positive impact on a firm. Instead, these contributory practices are mainly measurable from a philanthropic perspective.</p><p>Therefore, it occurs to be a divergence between the concepts of competitiveness and business ethics which consequently raised our research question: <em>How do large corporations, involved in philanthropic CSR projects, value the outcome of these projects?</em></p><p>Our purpose with this thesis is to identify how corporations can increase their competitive advantage by supporting philanthropic projects. In order to achieve this, we have conducted a qualitative study where the collection of the empirical data was done through semi-structured interviews with three big corporations. These firms are all services providing companies who support social/philanthropic projects. This support is assisted by a non-profit organization that deals with social projects around the world while at the same time creates social commitment among corporations.</p><p>In the theoretical framework, we have presented the concepts of competitive advantage, business ethics, branding, stakeholders and CSR as main theoretic pillars. The thesis also includes theories that relate these theories to each other, such as “Corporations and Society” and “CSR and Competitiveness”.</p><p>In previous frameworks we found that there is a gap related to how theories describe the link between ethics and competitiveness in contemporary organizations.</p><p>Finally in the analysis section we linked the empirical findings to presented theories and ultimately created a framework showing the correlation between competitiveness and business ethics and CSR. The main conclusions are that business ethics and competitiveness can be linked and bridged by the concept of CSR. Unlike previous theories we concluded that these two concepts are compatible which means that it is possible to get competitive advantage by pursuing social objectives.</p>

Today, companies permanently need to implement solutions aimed at generating competitive advantage that allow them to survive and be successful in ever changing and demanding markets. Therefore, to focus on customers is a common denominator for organizations, aiming to meet their needs and satisfy their expectations. In this context, society has become one of the players as one of the actors that highly influence corporate behavior. Communities have expressed more mistrust of corporations' because of various scandals. This has put business ethics in the spot light influencing companies to be good corporate citizens, respecting the law but also to create good social values and principles. Today, the level of demand goes beyond the direct impact of the organizations business to also incorporate how corporations can contribute to societal and environmental causes. For corporations, these activities are manifested through the concept of Corporate Social Responsibility (CSR). However, from a corporate perspective, it is difficult to measure if these changes can have a positive impact on a firm. Instead, these contributory practices are mainly measurable from a philanthropic perspective. Therefore, it occurs to be a divergence between the concepts of competitiveness and business ethics which consequently raised our research question: How do large corporations, involved in philanthropic CSR projects, value the outcome of these projects? Our purpose with this thesis is to identify how corporations can increase their competitive advantage by supporting philanthropic projects. In order to achieve this, we have conducted a qualitative study where the collection of the empirical data was done through semi-structured interviews with three big corporations. These firms are all services providing companies who support social/philanthropic projects. This support is assisted by a non-profit organization that deals with social projects around the world while at the same time creates social commitment among corporations. In the theoretical framework, we have presented the concepts of competitive advantage, business ethics, branding, stakeholders and CSR as main theoretic pillars. The thesis also includes theories that relate these theories to each other, such as “Corporations and Society” and “CSR and Competitiveness”. In previous frameworks we found that there is a gap related to how theories describe the link between ethics and competitiveness in contemporary organizations. Finally in the analysis section we linked the empirical findings to presented theories and ultimately created a framework showing the correlation between competitiveness and business ethics and CSR. The main conclusions are that business ethics and competitiveness can be linked and bridged by the concept of CSR. Unlike previous theories we concluded that these two concepts are compatible which means that it is possible to get competitive advantage by pursuing social objectives.

社會、經濟快速成長，許多複雜的社會情況已非政府部門可以處理的，因此，許多非營利組織油然而生，長期關懷社會弱勢、以更彈性的方式提供社會服務、抑或推廣某種理念成為穩定社會的一股力量。但近年來非營利組織運作面臨許多困境，例如：財源籌措困難，人員流動率高、資訊不透明、同質性組織競爭。 然而一項低成本媒體的出現─網際網路，讓企業、組織可用非常低的成本直接傳遞產品、服務資訊予消費者，此一工具是非營利組織可以善加運用的，然許多非營利組織在使用上卻面臨到如何經營、如何善用網站爭取資源等問題。 因此，本研究以多重個案設計的質性研究方法，觀察台灣網站評價前四名的非營利組織網站，擬分析、歸納出台灣非營利組織網站設計與經營的關鍵成功因素，做為台灣非營利組織在進行網站設計、經營時的建議。 本研究採用網站評估相關理論分析四個非營利組織網站後提出四項建議： 1. 非營利組織在使用網站作為宣傳宗旨、使命的工具時，在網站上應將其理念、使命作完整的描述，並將具體行動與成果發佈於網站中 2. 了解目標族群，提供網站使用者適合的版面設計、內容與功能 3. 傳達給使用者的資訊，越簡單的方式越有效 4. 實體的活動與虛擬的網站配合使用 / The fast social and economic growths have created complex social situations and issues that governments can no longer process. Therefore, many non-profitable organizations emerged in order to: take care of the under-privileged, provide more flexible social service or promote ideas and spirits that bring stability to the society. However, during the past few years non-profitable organizations face many challenges including difficulties in funding, loss of member, lack of information transparency, similar organization competition, etc. A form of media has emerged, namely, the World Wide Web that enables firms and organizations to send products and provide services to end user with very low cost. This should be a media utilized by non-profitable organizations, yet many non-profitable organizations faced difficulties in managing and effectively using websites to gain resources etc. Therefore, this research used qualitative several case studies to observe the top four non-profitable organizations website from Taiwan. This research have analyzed and summarized the key design and management success factors of the Taiwanese non-profitable organizations. This finding can serve as a reference for Taiwanese non-profitable organizations in website design and management. This research analyzed the four non-profitable organizations via related theories and provides the following suggestions: 1. When non-profitable organizations are using websites as a tool for promoting vision, the website should provide a complete description of the organization’s vision, and publish the actions and results achieved on the website 2. Understand target audience, provide website user suitable interface design, content and function 3. Transfer information to the users, the simpler the more effective 4. Physical events should be used in correspondence with website.

The discussions about the issue of correct waste management have been growing in the recent years. In this sense, this study aimed to propose profitable and environmentally effective alternatives, through the analysis of the production costs from extracting precious stones as having basement discussions pertaining to solid waste management in the mineral extraction. The question search inserts a quantitative but also qualitative approach both, characterized as a case study, exploratory and descriptive type. The work detailed the process of opening-up of mining, the extraction of geodos until the discharge of waste to warehouses, where they will be transported to the crushing, being possible by mapping two main locations and distance of crushing. The influences of great representativeness were researched in the city of Ametista do Sul, where the mineral extraction is propelling, however it was found that there are already works to improve the quality of work, data collection and cost accounting that has shown the costs and revenue of the parties involved. The search provided alternatives to the impacts minimization of through by-products, and processing of waste that will bring employment generation and income the city in question and at the same time maintaining the environment, that is, point out that the proposal has the aim of decreasing the degradation generated by activities in the industry. In addition to assessing the situation of solid waste disposal from mineral extraction in Ametista do Sul, presenting alternatives of economic and environmental, it was sought to demonstrate alternatives that aims to raise awareness of generators and involved, as to the risk they pose and the importance of correct destination without being detrimental to the environment, besides aggregating the revenue to the goldfields. / As discussões sobre a questão do correto gerenciamento de resíduos sólidos vem crescendo nos últimos anos. Neste sentido, este estudo teve como objetivo propor alternativas rentáveis e ambientalmente eficazes, através da análise do processo de produção da extração de pedras preciosas tendo como embasamento discussões pertinentes ao gerenciamento de resíduos sólidos na extração mineral. A pesquisa em questão insere-se numa abordagem tanto quantitativa como também qualitativa, caracterizando-se ainda como um estudo de caso, do tipo exploratório e descritivo. O trabalho detalhou o processo de extração dos geodos desde a abertura do garimpo até a descarga dos resíduos sólidos nos locais de depósitos, onde podem ser transportados até a britagem, sendo possível através do mapeamento dois principais locais e distância da britagem. Foi avaliada a representatividade da extração de pedras na cidade de Ametista do Sul, fonte propulsora da economia local, e trabalho de levantamento de dados para demonstração dos custos e da receita das partes envolvidas. A pesquisa proporcionou alternativas para a minimização dos impactos através da transformação dos resíduos em subprodutos, e beneficiamento proporcionando aumento da receita na atividade extrativista e ao mesmo tempo a manutenção do meio ambiente, visando diminuir a degradação gerada pelas atividades do setor. Além de avaliar a situação da destinação dos resíduos sólidos da extração mineral de Ametista do Sul, apresentou-se alternativas de âmbito econômico e ambiental, procurando demonstrar alternativas que visam sensibilizar os geradores e envolvidos, quanto aos riscos que estes representam e à importância da destinação correta sem ser prejudicial ao meio ambiente, além de agregar renda.

To achieve food security and meet environmental requirements, the average rates of major crop yields in crops such as maize are expected to increase instead of expansion of cultivated areas. Maize crop has as main factors responsible for the low yields in Brazil the water and nitrogen (N) deficits. The concept of yield gaps is the difference between the maximum yield that can be achieved in a given place, limited by water (Yw) or not (Yp), and the average yields, observed under practical conditions (Ya). This concept is of great importance for characterizing the range of maximum yields and definemanagement strategies to its mitigation. Yield potential (Yp) is determined by conditions of temperature, solar radiation, photoperiod and genetic potential; to Water-limited yield (Yw) is added the water limitation imposed by crops on rainfed condition. In this study we aimed to characterize the variability of yield gaps related to environmental and management conditions; and to evaluate the economic and energy returns related to management of these yield gaps through the mechanical application of nitrogen fertilizer in six regions located in the South Central portion of the country in two periods of maize cultivation (1st and 2nd maize growing seasons). Yield gaps related to water restriction (CYg = Yp - Yw) and imposed by management conditions (MYg = Yw - Ya) were determined through aid of integrated models DSSAT system (Decision Suport System for Agrotechnology Transfer). The maize model (CSM CERES-MAIZE) was calibrated with cultivars trial data obtained for the last few years in all evaluated regions. In the 1st growing season, Yp was higher and Yw was higher and more variable than on 2nd growing season due to climate variability. The yield gaps relative to management were more limiting than the gaps relative to water deficit in almost all the evaluated regions. In both crops\' growing seasons, higher and lower MYg were found in two regions of Southern and Midwestern portion of the country, respectively. Although both regions presented high average yields (Ya), different environmental conditions determined the largest absolute differences between their rates of Yp, Yw and MYg. When assessing the profitability (R$ k g-1, MJ kg-1, R $ ha-1; MJ ha-1) of N application as MYg reduction strategy, the behavior of the variation in yields with increasing rate of N was observed. In general, the diminishing returns showed higher use efficiency (per harvested yield and per unit area) at lower N rates (20-80 kg ha-1). Economic and energy profits (regardless of their rate of change related to the increased application of cost) were found at higher N rates (90-400 kg ha-1), and this limit is directly influenced by local climate conditions. Local management of MYg can be more or less viable depending on the combination of environmental conditions and usual management conditions. In general, the cost of N application is higher in 2nd growing season due to most limiting climatic conditions, but regions with efficient management of yield gapswere alsofound in 2nd growing season / Para alcançar a segurança alimentar e atender necessidades ambientais, os índices médios de produtividade de importantes culturas na alimentação como a do milho devem aumentar em detrimento da expansão de áreas cultivadas. A cultura do milho possui como principais fatores responsáveis pelos baixos índices de produtividade no Brasil os deficits hídrico e de nitrogênio (N). O conceito de quebra de produtividade (yield gaps) é a diferença entre a máxima produtividade que pode ser atingida em dado local, seja ela limitada pela água (Yw) ou não (Yp), e a produtividade média observada em condições práticas (Ya). Esse conceito é de grande importância para caracterização de limites de alcance de máximas produtividades e definição de estratégias de manejo para mitigação dos mesmos. A produtividade potencial (Yp) é aquela determinada pelas condições de temperatura, radiação solar, fotoperíodo e potencial genético; à produtividade limitada pela água (Yw) adiciona-se a limitação hídrica imposta por cultivos em sequeiro. Nesse estudo buscou-se caracterizara variabilidade das quebras de produtividade referentes às condições ambientais e de manejo; bem como avaliar o retorno econômico e energético do manejo dessas quebras por meio da aplicação mecanizada de fertilizante nitrogenado em seis municípios localizados na região Centro-Sul do país nas duas épocas de cultivo da cultura do milho (safra e safrinha). Quebras de produtividade referentes à restrição hídrica (CYg = Yp - Yw) e impostos pelas condições de manejo (MYg =Yw - Ya) foram determinadas com auxílio da utilização do sistema de modelos integrados DSSAT (Decision Suport System for Agrotechnology Transfer).O modelo da cultura do milho (CSM CERES-MAIZE) foi calibrado com dados de ensaio de cultivares, obtidos para os últimos anos em todas as regiões avaliadas. Na 1ª safra, os indices de Yp foram mais altos e os indices de Yw foram mais altos e variáveis devido à variabilidade climática.A quebra de produtividade relativa ao manejo foi mais limitante do que a quebra relativa ao deficit hídrico em quase todos os municípios avaliados. Em ambas as safras de cultivo, maiores e menores MYg foram encontrados em dois municípios das regiões Sul e Centro-Oeste do país, respectivamente. Apesar de ambas as regiões apresentarem altas produtividades medias (Ya), diferentes condições ambientais determinaram as maiores diferenças absolutas entre seus indices de Yp, Yw e MYg. Ao avaliar a rentabilidade (R$ kg-1; MJ kg-1; R$ ha-1; MJ ha-1) da aplicação de N como estratégia de redução de MYg, observou-se o comportamento da variação dos rendimentos de produtividade com o aumento das doses de N. Em termos gerais, os rendimentos decrescentes apresentaram maior eficiência de uso do insumo (por massa colhida e por unidade de área) nas menores doses de N (20-80 kg ha-1). Lucros econômicos e energéticos (sem considerar sua taxa de variação com relação ao aumento do custo de aplicação) foram encontrados até doses mais altas de N (90-400 kg ha-1), sendo que esse limite é diretamente influenciado pelas condições climáticas locais. O manejo local dos MYg pode ser mais ou menos viável em função da combinação das condições ambientais e de manejo usual locais. Em termos gerais, o custo de aplicação de N é maior na 2ª safra devido às condições climáticas mais limitantes, porém municípios com manejo eficiente da quebra de produtividade foram encontrados mesmo nas condições de cultivo do milho safrinha.