• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 58
  • 52
  • 13
  • 6
  • 3
  • 2
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • Tagged with
  • 154
  • 154
  • 67
  • 51
  • 46
  • 42
  • 34
  • 23
  • 20
  • 20
  • 19
  • 19
  • 17
  • 16
  • 14
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
91

Alinhamento da gestão ambiental com a estratégia empresarial em pequenas empresas: estudo de casos no setor metal-mecânico da região central do Estado de São Paulo / Alignment of environmental management with business strategy in small enterprises: case studies in the metal-mechanical industry in the central region of the state of São Paulo

Martins, Paulo Sérgio 06 September 2011 (has links)
O objetivo geral desta pesquisa foi identificar os fatores contingenciais para o desenvolvimento e alinhamento das atividades de gestão ambiental com a estratégia empresarial em pequenas empresas. Esses fatores são tratados neste trabalho como barreiras e facilitadores à adoção de práticas ambientais em empresas de pequeno porte. A gestão ambiental é considerada como um conjunto de diretrizes e atividades administrativas e operacionais realizadas pela empresa para abordar problemas ambientais decorrentes da sua atuação ou para evitar que eles ocorram no futuro. Desde os anos 1990, acadêmicos e profissionais têm demonstrado que as atividades de gestão ambiental são urgentes para o planeta e boas para a reputação empresarial e desempenho econômico das empresas. Esta pesquisa foi realizada em quatro empresas de pequeno porte do setor metal-mecânico, situadas na região central do estado de São Paulo. A pesquisa adotou o método qualitativo, com finalidade exploratória, e utilizou a abordagem do estudo de casos coletivos. Os instrumentos de coleta de dados utilizados foram as entrevistas semi-estruturadas e a análise documental. Os dados foram analisados por meio da técnica de análise de conteúdo indutiva. Como principal resultado, encontrou-se que a capacidade de inovação é o principal facilitador do alinhamento entre gestão ambiental e estratégia empresarial nas pequenas empresas pesquisadas. / The general aim of this research was to identify the contingency factors for the development and alignment of environmental management activities with business strategy in small enterprises. These factors are addressed in this work as barriers and facilitators to the adoption of environmental practices in smaller enterprises. Environmental management is the set of company guidelines and operational and administrative tasks which deal with environmental problems that may be caused by the companys activities and are adopted to prevent their future occurrence. Since the 1990s scholars and practitioners have shown that environmental management activities are urgent for the planet and good for business reputation, as well as the financial performance of companies. This research was conducted at four small enterprises of the metal-mechanic industry in the central region of the state of São Paulo. The research adopted the qualitative method with exploratory purposes, and used the collective case study approach. The data collection instruments used were semi-structured interviews and documentary analysis. The data analysis employed the inductive content analysis technique. The main conclusion was that the capacity for innovation is the most important facilitator for the alignment of environmental management and business strategy in the small enterprises investigated.
92

Aplicabilidade do design estratégico em micro e pequenas empresas

Pletes, Ricardo Nascimento 26 March 2013 (has links)
Submitted by Maicon Juliano Schmidt (maicons) on 2015-04-22T13:39:09Z No. of bitstreams: 1 Ricardo Nascimento Pletes.pdf: 6851902 bytes, checksum: d49e75cc1a1b20f304d1626a038f6489 (MD5) / Made available in DSpace on 2015-04-22T13:39:09Z (GMT). No. of bitstreams: 1 Ricardo Nascimento Pletes.pdf: 6851902 bytes, checksum: d49e75cc1a1b20f304d1626a038f6489 (MD5) Previous issue date: 2013-03-26 / Nenhuma / Em mercados onde a necessidade de um olhar direcionado para a resolução de problemas complexos e busca da inovação é crescente, destaca-se o Design Estratégico, através de sua capacidade de lidar com contextos incertos e instáveis, ligar os pequenos detalhes a uma grande visão, e entender a conexão entre a concepção e a execução, fazendo deste um recurso promissor frente à economia contemporânea. O conceito do Design Estratégico investigado faz uso de uma metodologia típica para a busca da inovação, porém há poucos estudos conhecidos sobre a sua aplicabilidade em Micro e Pequenas Empresas. Colocando-se neste ponto, a pesquisa tem como objetivo fornecer indícios para a melhor forma de implementar as metodologias do Design Estratégico na busca da inovação liderada pelo design dentro da realidade das Micro e Pequenas Empresas. Procurou-se identificar os níveis de compreensão dos atores envolvidos, os momentos mais produtivos e as potencialidades de inovação para o contexto pesquisado. Frente a isso, a investigação conta com uma fundamentação teórica que embasa o estudo, o entendimento do ambiente vivenciado e a aplicação da metodologia do Design Estratégico através de pesquisa-ação realizada em uma pequena empresa desenvolvedora de mobiliário e acessórios. Os resultados colhidos mostraram a importância da adaptação das ferramentas de design ao meio específico e a relevância do papel do designer nesse processo, além de apontar indícios da influência do processo de design na cultura corporativa. / In markets where the need for a gaze directed to solving wicked problems and pursuit of innovation is increasing, stand out the Strategic Design, which is known for its ability to deal with uncertain and unstable contexts, connecting the small details of a grand vision, and understanding the connection between concept and execution, making this resource very promising regarding the contemporary economy. The concept of Strategic Design we investigated uses a typical approach to the pursuit of innovation, but with few known studies on applicability in Micro and Small Enterprises. Overcoming this point, the research aims to provide clues to better implement the Strategic Design methodologies in the pursuit of innovation led by design within the reality of Micro and Small Enterprises. We sought to identify the levels of understanding of the actors involved, the more productive times and potential for innovation to the researched context. The research has a theoretical basis that underlies the study, understanding the environment and experienced application of the methodology of Strategic Design through action research conducted in a home furnishings company. The final results showed the importance of adapting the tools to specific design environment and the fundamental role of the designer, emphasizing the design process influence on the corporate culture.
93

Administração estratégica em micro e pequenas empresas de TI: o caso da empresa Rubi

Weber, Marcos 30 August 2010 (has links)
Submitted by Mariana Dornelles Vargas (marianadv) on 2015-05-21T13:44:28Z No. of bitstreams: 1 administracao_estrategica.pdf: 1482236 bytes, checksum: ad11d0717cb759237f593e1a1989fd25 (MD5) / Made available in DSpace on 2015-05-21T13:44:28Z (GMT). No. of bitstreams: 1 administracao_estrategica.pdf: 1482236 bytes, checksum: ad11d0717cb759237f593e1a1989fd25 (MD5) Previous issue date: 2010-08-30 / Nenhuma / O setor de tecnologia da informação foi responsável em 2006 por 8,3% do PIB Brasileiro, demonstrando sua importância para economia Nacional (IBGE, 2009). Esse setor é composto em 96% por empresas de micro e pequeno porte, as quais surgem a partir de conhecimento técnico dos empreendedores, porém com deficiências em gestão (STEFFANUTO, 2004), o que acarreta o encerramento de 35,9% antes de completarem cinco anos de atividade (SEBRAE, 2007). Esta dissertação tem por objetivo identificar e descrever como ocorre o processo de administração estratégica em uma pequena empresa do setor de Tecnologia da Informação, com base no estudo das escolas de estratégia apontadas por Mintzberg et al. (2000), e também a partir da visão de estratégia como prática social apontada por Clegg, Carter e Kornberger (2004), Jarzabkowski (2003, 2004, 2005), Whittington (2001, 2004) e Wilson e Jarzabkowski (2002, 2004). Para desenvolver a pesquisa, foi adotado o método de estudo de caso de uma empresa classificada como de pequeno porte, inserida no setor de tecnologia da informação. Os dados analisados revelaram que a empresa pesquisada adota uma administração estratégica informal e centralizada na diretoria. Observou-se que esse modelo de administração estratégica é especialmente similar ao modelo descrito por Mintzberg et al. (2000) como a escola empreendedora e baseado na visão do empreendedor. Entretanto, os dados também apontam a presença de características de outras escolas de estratégia ao longo do ciclo de vida da empresa pesquisada, como a escola de Design, de Posicionamento e também as escolas de Aprendizado, a Cultural e a Cognitiva. A estratégia é comunicada em parte aos colaboradores a partir de formalização em um evento anual, e continuamente pela percepção por intermédio do padrão de comportamento organizacional. Foi evidenciada a presença da estratégia como prática social no nível estratégico (diretoria), analisando-se a trajetória e a atual gestão estratégica da empresa. Também foi analisada a estratégia na prática em nível tático, junto à gestão intermediária, por intermédio de suas orientações, suas interações com clientes e fornecedores, sua tomada de decisões, entre outras práticas ligadas ao cotidiano dos gerentes. Por fim, a dissertação apresenta, a partir dos dados da pesquisa, outras lacunas para pesquisas futuras sobre o tema, além de uma série de sugestões para a empresa pesquisada. / The information technology sector in 2006 accounted for 8.3% of Brazilian GDP, demonstrating its importance to national economy (IBGE, 2009). The sector is composed of 96% for micro and small businesses, which arise from technical knowledge of entrepreneurs, but with deficiencies in management (STEFFANUTO, 2004). Those deficiencies lead to the closure of 35.9% before completing five years of activity (SEBRAE 2007). This dissertation aims to identify and describe how the strategic management process occurs in a small company in the sector of Information Technology. It is based on the study of schools of strategy outlined by Mintzberg et al. (2000), and also from the strategy vision as social practice pointed out by Clegg, Carter and Kornberger (2004), Jarzabkowski (2003, 2004, 2005), Whittington (2001, 2004) and Wilson and Jarzabkowski (2002, 2004). To develop the research it was adopted case study method. It was studied a firm classified as small business, inserted in the sector of information technology. The analysis showed that the company adopts an informal strategic management researched centered on the board. One noted that this model of strategic management is especially similar to the model described by Mintzberg et al. (2000) as the entrepreneurial school and based in the vision of the entrepreneur. However, data also indicate the presence of features of other schools of strategy throughout the life cycle of the company studied, such as the School of Design, Positioning and the schools of Learning, Cultural and Cognitive. The strategy is communicated in part to employees from formalization into an annual event, and continuously by the perception through the pattern of organizational behavior. The presence of strategy as social practice at the strategic level (directors) was made evident, analyzing the history and the current strategic management of the company. Also one discussed the strategy in practice at the tactical level, near the middle management, through their guidance, their interactions with customers and suppliers, its decision-making, among other practices related to the daily lives of managers. Finally, the dissertation, based on survey data, presents some gaps for future research on the subject, plus a series of suggestions for the company studied.
94

Comércio eletrônico: um estudo sobre a viabilidade da utilização do Brasil Web Trade para a inserção de micro e pequenas empresas no comércio internacional / E-commerce: a study on the feasibility of using Brasil Web Trade for the insertion of micro and small firms in international trade

Goulart, José Braz 25 May 2010 (has links)
Made available in DSpace on 2016-04-25T16:45:28Z (GMT). No. of bitstreams: 1 Jose Braz Goulart.pdf: 1167815 bytes, checksum: e0c9c39fa06039965d287296081aa716 (MD5) Previous issue date: 2010-05-25 / This research paper seeks to show an alternative to insert micro and small firms into the international market through the electronic solution available few years ago in the market, Brazil Web Trade. Starting from the assumption that micro and small firms face difficulties to reach a larger market with the traditional strategies - this is a major reason for the early closure of its activities - in addition to the difficulties in delivering the product in places geographically dis-tant, in time agreed with the buyer, such a tool could come to bring satisfactory results. Besides that, Brazil Web Trade does not require large investments for their use. This is a solution that brings the same environment all the necessary requirements to take effect a sale abroad, since the company's presentation to the market, a storefront with products, offers and delivery, printing of documents required by Brazilian laws, till the physical delivery of goods. It is also possible to link to another virtual environment where they can be traded foreign ex-change from the sale. Sought to demonstrate the importance of international trade and the benefits obtained from an exporter. Was used as research meth-odology case study where they might be recorded the experiences of exporting company with the solution. The analysis of the actual facts led to the conclusion that, if properly used, the tool can effectively collaborate in the integration of micro and small firms and work together to strengthen them / O presente trabalho de pesquisa busca mostrar uma alternativa para inserção competitiva das micro e pequenas empresas no mercado internacional através de uma solução eletrônica disponível já há alguns anos no mercado, o Brasil Web Trade. Partindo-se do pressuposto que as micro e pequenas empresas encontram dificuldades em alcançar um público maior com as estratégias tradicionais sendo este um dos principais motivos para o encerramento precoce de suas atividades além das dificuldades em disponibilizar o produto em locais geograficamente distantes, no tempo acertado com o comprador, tal ferramenta poderia vir a trazer resultados bastante satisfatórios. Ao lado disso, o Brasil Web Trade não requer grandes investimentos para sua utilização. Tra-ta-se de uma solução que congrega em um mesmo ambiente todos os requisi-tos necessários para que seja efetivada uma venda ao exterior, desde a apre-sentação da empresa ao mercado, uma vitrine virtual com produtos, ofertas e condições de entrega, impressão de documentos exigidos pelas normas brasi-leiras, até a entrega física da mercadoria. Há ainda a possibilidade de direcio-namento para outro ambiente virtual onde poderá ser negociada a moeda es-trangeira proveniente da sua venda. Procurou-se demonstrar a importância do comércio internacional e as vantagens obtidas em ser exportador. Foi utilizado como metodologia de pesquisa o estudo de caso onde puderam ser registradas as experiências vivenciadas por empresa exportadora com a solução. A análise dos fatos registrados conduziu à conclusão que, se adequadamente utilizada, a ferramenta pode efetivamente colaborar na inserção das micro e pequenas empresas e colaborar no sentido de fortalecimento delas
95

Uma contribuição à análise da estrutura de custos na indústria de pequeno porte: a utilização do custo-meta por meio de um instrumento gerencial

Freitas, Luiz Henrique de 25 October 2007 (has links)
Made available in DSpace on 2016-04-25T18:40:26Z (GMT). No. of bitstreams: 1 Luiz Henrique de Freitas.pdf: 1935338 bytes, checksum: 87c05d109368e42eaebf15a308b8522d (MD5) Previous issue date: 2007-10-25 / The small enterprises play a very important role in our national economy; however, well-known are their difficulties to remain alive in the market for a longer period of time. The problems of management have been pointed out as the factors which prevent them from growing and developing, and in the case of the small industries, one of their main difficulties lies in the incorrect way of analyzing their cost structure, leading them, sometimes, to non-satisfactory results. The objective of this study is to identify the necessary elements for the correct analysis of the costs structure of a small industry, using these elements to create a managerial instrument, applying, for this purpose, the concept of the target cost as well. This work starts with the characterization of the enterprise profile and the entrepreneur´s, explaining the need of a suitable costs management for the small companies. It also deals with the importance of the correct establishment of the sales prices. Finally, we purpose a managerial report directed to a suitable analysis of the costs structure of the small companies. We applied this report in a small industry of plastic branch, and we present the final results. Thus, we expect that our work may help the small entrepreneur make decisions based on more structuralized bases and not being dependent on his own feeling in order to direct the course of his enterprise / As pequenas empresas exercem um papel fundamental na economia nacional; porém, notórias são as suas dificuldades para se manterem ativas no mercado por um período de tempo mais longo. Os problemas de gestão têm sido apontados como fatores impeditivos ao seu crescimento e desenvolvimento, sendo que, no caso das pequenas indústrias, uma de suas maiores dificuldades encontra-se na maneira incorreta de analisar a sua estrutura de custos, levando-as, por vezes, a obter resultados pouco satisfatórios. O objetivo deste estudo é identificar quais os elementos necessários à correta análise da estrutura de custos de uma indústria de pequeno porte, utilizando-os na elaboração de um instrumento gerencial, servindo-se também, para tanto, do conceito do custo-meta. O trabalho inicia-se com a caracterização do perfil do empreendedor e do empreendimento, abordando a seguir, a necessidade de uma adequada gestão de custos para as pequenas empresas. Trata ainda, da importância da correta determinação dos preços de venda. Finalmente, sugere-se uma proposta de relatório gerencial direcionado para uma adequada análise da estrutura de custos das pequenas empresas. Aplicou-se, o mesmo, numa indústria de pequeno porte do ramo plástico, apresentando os resultados obtidos. Espera-se, assim, contribuir para que o pequeno empresário possa tomar decisões com bases mais estruturadas, não ficando dependente apenas de seu feeling para nortear os rumos de sua empresa
96

Análise da gestão empresarial das micro e pequenas indústrias de esquadrias de alumínio da cidade do Rio de Janeiro com base nas perspectivas do Balanced Scorecard

Araujo, Alexandre de Souza 12 May 2016 (has links)
Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-06-30T13:25:32Z No. of bitstreams: 1 dissert Alexandre de Souza Araujo.pdf: 1400646 bytes, checksum: 6c7f360efe4c7e51cda92b6a4d7f4d25 (MD5) / Rejected by Biblioteca da Escola de Engenharia (bee@ndc.uff.br), reason: Favor verificar ficha catalográfica (fora do padrão). Atenciosamente, Catarina Ribeiro Bibliotecária BEE - Ramal 5992 on 2017-07-04T11:57:53Z (GMT) / Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-07-04T12:17:20Z No. of bitstreams: 1 dissert Alexandre de Souza Araujo.pdf: 1400646 bytes, checksum: 6c7f360efe4c7e51cda92b6a4d7f4d25 (MD5) / Rejected by Biblioteca da Escola de Engenharia (bee@ndc.uff.br), reason: Joana, rejeitei esse item hoje, pois a ficha está fora de padrão e o mesmo foi reenviado contendo o mesmo erro. Caso esteja com alguma dúvida, entre em contato conosco. Atenciosamente, Catarina Ribeiro Bibliotecária BEE - Ramal 5992/5993/5994 on 2017-07-04T13:00:08Z (GMT) / Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-07-04T13:38:33Z No. of bitstreams: 1 dissert Alexandre de Souza Araujo.pdf: 1400646 bytes, checksum: 6c7f360efe4c7e51cda92b6a4d7f4d25 (MD5) / Rejected by Biblioteca da Escola de Engenharia (bee@ndc.uff.br), reason: Item rejeitado, pois a ficha catalográfica está fora do padrão. Atenciosamente, Catarina Ribeiro Bibliotecária BEE - Ramal 5992/5993/5994 on 2017-07-05T13:36:52Z (GMT) / Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-07-25T19:07:41Z No. of bitstreams: 1 dissert Alexandre de Souza Araujo.pdf: 1400092 bytes, checksum: e3741caec1be9b92b4754226038752fb (MD5) / Approved for entry into archive by Biblioteca da Escola de Engenharia (bee@ndc.uff.br) on 2017-07-26T12:53:37Z (GMT) No. of bitstreams: 1 dissert Alexandre de Souza Araujo.pdf: 1400092 bytes, checksum: e3741caec1be9b92b4754226038752fb (MD5) / Made available in DSpace on 2017-07-26T12:53:37Z (GMT). No. of bitstreams: 1 dissert Alexandre de Souza Araujo.pdf: 1400092 bytes, checksum: e3741caec1be9b92b4754226038752fb (MD5) Previous issue date: 2016-05-12 / Após 10 anos da pesquisa do SEBRAE "Fatores condicionantes e Taxa de Mortalidade de Empresas no Brasil", a qual revelava as deficiências aparentes nas micro e pequenas empresas, o presente estudo se propõe a analisar se houve uma melhoria na gestão empresarial das micro e pequenas empresas do segmento de esquadrias de alumínio da cidade do Rio de Janeiro. Com a finalidade de contemplar a pesquisa, utilizou-se da metodologia qualitativa com entrevistas a cinco empresas do segmento especificado. Um questionário, dividido em cinco bloco temáticos, foi aplicado com os gestores dessas empresas. Por meio da aplicação dos questionários, da análise das respostas e da observação empírica nessas empresas, foi possível identificar que há, ainda, uma deficiência na gestão e no uso dos indicadores de desempenho, o que pode levar as empresas à mortalidade, como indicava a pesquisa de 2004 do SEBRAE. / After 10 years of SEBREA’s research “Fatores Condicionantes e Taxa de Mortalidade de Empresas no Brasil", which revealed the apparent deficiencies in micro and small enterprises, this study aims to examine whether there was an improvement in business management of micro and small companies in the aluminum frames segment of the city of Rio de Janeiro. In order to contemplate the research, we used qualitative methodology with interviews with five companies in the specified segment. A questionnaire divided into five thematic block was applied with the managers of these companies. Through the questionnaires, analysis of answers and empirical observation in these companies, it was identified that there is still a deficiency in the management and use of performance indicators, which can lead companies to mortality, as indicated by the 2004 survey of SEBRAE.
97

Turning to Europe : A New Swedish Industrial Relations Regime in the 1990s

Murhem, Sofia January 2003 (has links)
<p>This dissertation explores the transformation of the industrial relations regime in Sweden during the 1990s. Four areas are studied; industrial relations of the growing service sector, industrial relations of small enterprises, effects of re-regulation and introduction of competition on industrial relations in telecommunications service and internationalisation of industrial relations in the metal sector, showing that in the 1990s, the labour market regime of Sweden changed into a new regime, as a result of altered conditions caused by the third industrial revolution. The changes took place within a certain context and were governed by a strong path dependence. The internationalisation or Europeanization of the economy, foremost the upsurge in ingoing foreign direct investments, increased the Swedish industry’s dependence on non-national actors and economy. The employers and the trade unions had strong incentives to come to an agreement (the Industrial Agreement in 1997), to achieve international competitiveness. The increasing dependence on (Western/European) trade and investments caused additional adjustments of industrial relations. The Europeanization of the political decision making process (EU membership) had also an impact, to which was added liberalisation, abandoning monopolies etc, but the effect were not as substantial as that of (economic) internationalisation.</p>
98

Turning to Europe : A New Swedish Industrial Relations Regime in the 1990s

Murhem, Sofia January 2003 (has links)
This dissertation explores the transformation of the industrial relations regime in Sweden during the 1990s. Four areas are studied; industrial relations of the growing service sector, industrial relations of small enterprises, effects of re-regulation and introduction of competition on industrial relations in telecommunications service and internationalisation of industrial relations in the metal sector, showing that in the 1990s, the labour market regime of Sweden changed into a new regime, as a result of altered conditions caused by the third industrial revolution. The changes took place within a certain context and were governed by a strong path dependence. The internationalisation or Europeanization of the economy, foremost the upsurge in ingoing foreign direct investments, increased the Swedish industry’s dependence on non-national actors and economy. The employers and the trade unions had strong incentives to come to an agreement (the Industrial Agreement in 1997), to achieve international competitiveness. The increasing dependence on (Western/European) trade and investments caused additional adjustments of industrial relations. The Europeanization of the political decision making process (EU membership) had also an impact, to which was added liberalisation, abandoning monopolies etc, but the effect were not as substantial as that of (economic) internationalisation.
99

Intuition : En studie av beslutsfattande i mindre svenska företag

Granlund, Marie, Mårtensson, Sofia January 2011 (has links)
Background: Previous studies have shown that intuition occurs in decision making in small enterprises. However, these studies have not illuminated which decision attributes leads to intuitive decision making. Purpose: The purpose with this study is to contribute with an increased understanding of which decision attributes leads managers in small enterprises to use intuition in decision making and why these decisions attributes have an impact on the role of intuition. The follow-ing research question will be answered in our study: Which decision attributes leads to intui-tive decision making in small enterprises, and why? Method: To answer the research question we have conducted semi structural interviews with managers in small enterprises to achieve a deeper understanding of the role of intuition. We have also used a method called Visual Card Sorting as a complement to the semi structural interviews. Result/conclusion: The result of our study indicates that the relevance and the uncertainty of a decision have the greatest significance in the use of intuition in decision making in small enterprises. A possible explanation for an increased use of intuition in decisions with less relevance is that the decision maker does not need to legitimize these decisions to others. Our results regarding the uncertain decisions are however two folded. Managers partly believe that uncertain decisions needs to be balanced by an analysis to reduce the uncertainty, but some managers also believe that when making uncertain decisions they do not have any other choice, than to rely on their intuition. We have also found some support for the theory of task cuing, since intuition-like attributes, such as subjective and imprecise information, seems to induce managers to use intuition, while analysis-like attributes, such as objective and precise information, seems to induce analysis. Our result however, indicates that the relevance of a decision has a slightly greater impact on intuitive decision making, than the theory of task cuing has.
100

Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink

Ziemerink, Johanna Elizabeth Emmarentia January 2008 (has links)
For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South Africa, is to find a solution for its huge unemployment problem, which is responsible for many of South Africa's other problems, like poverty, crime and brutality, which discourage global investment in South Africa. The development of small-, medium-, and microenterprises (SMMEs) is seen as an important ingredient of economic development. The population for this study is therefore comprised of SMMEs in South Africa. Any enterprise is dependent on the environment it operates in. The environment consists of the macro-environment, which includes the demographic, technological, economical, social, institutional and international environment, the market environment, which includes consumers, suppliers and competitors, as well as the micro-environment, which includes the organisation, its mission, goals and objectives, management functions, business functions and business resources. The objective of this study is to investigate the possibility of applying cost- and management accounting methods and techniques for the development and profitable running of SMMEs. These include choosing an appropriate costing system, implementing a management information system, effectively executing the management functions of planning, organising, coordination and control, through the application of cost- and management accounting methods and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management techniques like total quality management, benchmarking etcetera. Data on the current use of cost-and management accounting by SMMEs in South Africa, and the performance of these concerns, were collected by means of a structured questionnaire from a sample of 37 SMMEs. It was found, that although several cost- and management accounting methods and techniques are used by some SMMEs, many are not used effectively, while many SMMEs are not aware of the many advantages that the application of these methods and techniques hold. It is recommended that entrepreneurs make an effort to gain the knowledge needed for them to apply the cost- and management accounting methods and techniques that will improve the performance of their businesses, ensuring the attainment of their goals and objectives, ensuring their survival and prosperity, and leading to job creation, economic growth, and the prosperity of the people of South Africa. To assist with this, the researcher has developed a model and a manual that can be used by entrepreneurs to assist them in starting a new enterprise, as well as running a successful enterprise. / Thesis (Ph.D. (Business and Management Accounting))--North-West University, Vaal Triangle Campus, 2009.

Page generated in 0.0712 seconds