Made available in DSpace on 2015-12-03T18:32:56Z (GMT). No. of bitstreams: 1 Fernando_Sergio_Boscol_Wolf.pdf: 667438 bytes, checksum: 543c3e17bd9c94f216a13a918a0ec815 (MD5) Previous issue date: 2005-12-14 / This research aimed to evaluate the perception of the industrial customers and distributors as regards to the inter-organizational relationship with three manufacturers of low voltage electrical equipment. The purpose was to identify the level of this relationship in terms of technical support, products and services and verify to which extent these companies of the electrical sector are improving or not their network inter-organizational relationship. After the literature review, a questionnaire was prepared in order to establish the variables representing the relationship among the companies and twenty one questions to be answered through a Likert??s scale of five alternatives were presented. The data were evaluated using the SPSS (Statistical Package for Social Sciences) software, release 12, through the Kruskal-Wallis test and the Factorial Analysis. As a result, it was verified that the service and the technical support provided by the manufacturers are not in the same level as the products, thus highlighting that the industrial customers give more importance to the characteristic and performance of the product than to the service and technical support provided by the manufacturer and characterizing the current demand for low voltage electrical equipment in the Brazilian market. / O presente trabalho de pesquisa teve como finalidade avaliar a vis??o dos clientes industriais e distribuidores a respeito do relacionamento inter-organizacional com tr??s fabricantes de equipamentos el??tricos de baixa tens??o. Objetivou-se identificar o grau desse relacionamento em termos de suporte t??cnico, produtos e servi??os, e em que dimens??es essas empresas integrantes do setor el??trico est??o tendo melhor ou pior desempenho no que se refere ao relacionamento inter-organizacional em rede. Ap??s elabora????o do referencial te??rico foi elaborado um instrumento de pesquisa (question??rio) para defini????o das vari??veis representativas do relacionamento entre as empresas e vinte e uma assertivas para serem respondidas mediante a escolha de cinco alternativas com a escala de Likert. Os dados resultantes foram analisados com o apoio do software SPSS (Statistical Package for Social Sciences) base 12, atrav??s do teste de Kruskal-Wallis e de An??lise Fatorial. Como resultado da pesquisa foi observado que o servi??o e o suporte t??cnico dos fabricantes n??o est??o no mesmo patamar seus produtos. Em decorr??ncia fica ressaltado que os clientes industriais atribuem maior import??ncia ?? caracter??stica e desempenho do produto que o servi??o e suporte t??cnico do fabricante, caracterizando dessa forma, o est??gio atual da demanda no mercado brasileiro de equipamentos el??tricos de baixa tens??o.

Made available in DSpace on 2015-12-03T18:32:57Z (GMT). No. of bitstreams: 1 Wagner_Alves_Goncalves.pdf: 501937 bytes, checksum: 9528a41418a29647da86827dd9375152 (MD5) Previous issue date: 2005-08-02 / This dissertation aims at analysing the relations of the Brazilian Textile Industry in the presence of the intensification of the globalization process and the arising of new competitors as a consequence of the market opening to importation, which took place in the 1990s. The focus of this work will be placed on analysing the strategic planning carried out by the companies which survived the crisis and the implementation of more competitive performance models. To achieve such a purpose, taking into account a survey on the strategy models which are known for their efficiency, the situation of the Textile Industry prior to the 1990s as well as nowadays is described. The case study containing the application of interviews with the planners in charge of the development and the implementation of the strategy is adopted as a research methodology in exploratory character. / Esta disserta????o tem como objetivo verificar quais as rea????es da Ind??stria T??xtil brasileira perante a intensifica????o do processo de globaliza????o e a entrada de novos concorrentes, conseq????ncia da abertura ??s importa????es ocorrida no in??cio da d??cada de 90. O interesse est?? em analisar o planejamento estrat??gico desenvolvido pelas empresas sobreviventes ?? crise e a implementa????o de modelos de atua????o mais competitivos. Para isso, ap??s o levantamento dos modelos de estrat??gias conhecidos pela efici??ncia, s??o descritas tanto a situa????o da Ind??stria T??xtil anterior a 1990 quanto a situa????o recente. Como metodologia de pesquisa, de car??ter explorat??rio, ?? adotado o estudo de caso com a aplica????o de entrevistas com os planejadores respons??veis pela elabora????o e implanta????o da estrat??gia.

Made available in DSpace on 2015-12-03T18:32:57Z (GMT). No. of bitstreams: 1 Arnaldo_Ribeiro_Spiller.pdf: 930257 bytes, checksum: 2bef8502f9f064084cd374fd1609ef08 (MD5) Previous issue date: 2005-10-24 / Over time, the experience of an organization, accumulated through its people, culture, processes and documents, collectively constitutes its organizational memory. However, the pressure for innovation, dictated by the world economy, leads organizations to believe that past experience hinders improvement, rather than providing the lessons learned to achieve higher levels of excellence. Management that neglects institutionalization of past experience is subject to involuntary and continuous reinvention of the wheel, as opposed to focusing on continuous improvement. This case study research aimed to investigate the existence of practices that foster and promote explicit technological organizational memory, i.e., documented knowledge, as well as those practices related to the reuse of this knowledge for problem solving. The company investigated was a multinational company from the electroelectronic segment. Several sites were included in the study. For each site, employees belonging to the company's technical departments were surveyed by means of a Likert-scale questionnaire for the quantitative analysis. The survey also included a free-text field to enable a qualitative analysis. The methodology attempted to identify the difference between two groups: those employees who work most of their time in the case-company premises (named internal group), and those who work most of their time at the customer's premises (external group). A total of 936 people were surveyed, out of which 408 responded (i.e., 43%, a nonprobabilistic sample). The overall results indicated that although the employees recognize the importance to grow the explicit technological organizational memory, and valorize the memory processes, such processes do not occur in an effective way in the company. Furthermore, though the company showed some incentive towards developing organizational memory processes, such incentive was not clearly perceived by all employees. Additionally it was observed that the processes most valued by the company were the ones most practiced by the employees. Within the internal and external groups the results were similar, with the major difference being that certain factors that were justified in one group were not justified in the other group. / As experi??ncias pelas quais passa uma organiza????o s??o acumuladas, ao longo dos anos, nas suas pessoas, cultura, processos e em seus documentos, e este conjunto de conhecimentos forma a sua mem??ria. Entretanto, a press??o por inova????es, ditada pela economia mundial, faz com que o passado seja visto como uma ??ncora, ao inv??s de um aprendizado e uma etapa j?? superada para se alcan??ar v??os ainda mais altos. A gest??o que subjuga a institucionaliza????o de tais experi??ncias est?? sujeita a re-inventar a roda involunt??ria e sucessivamente, onde haveria espa??o para melhoria cont??nua. Neste cen??rio a preserva????o do conhecimento d?? lugar ?? perda de conhecimento valioso, resultando em descontinuidades e repeti????o de erros do passado. O objetivo deste trabalho foi investigar, atrav??s do m??todo de estudo de caso, a exist??ncia de pr??ticas voltadas ?? forma????o de uma mem??ria organizacional expl??cita para a preserva????o do conhecimento t??cnico, bem como a exist??ncia de pr??ticas de reutiliza????o deste conhecimento na resolu????o de problemas t??cnicos em uma empresa multinacional do setor eletroeletr??nico, nas suas unidades brasileiras. Para tanto, foram pesquisados os funcion??rios que comp??em o corpo t??cnico da empresa, tendo sido utilizado um question??rio com escala Likert para a an??lise quantitativa, incluindo tamb??m um campo para opini??es livres para a an??lise qualitativa. Na metodologia adotada se prop??s a distin????o entre os funcion??rios que trabalham a maior parte do tempo nas instala????es da empresa-caso (denominado grupo interno) e funcion??rios que trabalham a maior parte do tempo nos clientes da empresa-caso (grupo externo), e a partir da?? tamb??m se buscou identificar a exist??ncia de diferen??as entre os dois grupos. Levando-se em conta que os respondentes representaram uma amostra n??oprobabil??stica, os resultados indicam que, apesar dos funcion??rios reconhecerem a import??ncia da mem??ria organizacional tecnol??gica expl??cita e valorizarem os processos que a comp??e, tais processos n??o ocorrem de forma efetiva na empresa. Embora a empresa apresente algum incentivo a alguns dos processos de mem??ria organizacional, os mesmos n??o s??o percebidos claramente por todos os funcion??rios, e justamente os processos que a empresa mais valoriza s??o tamb??m os processos mais praticados pelos funcion??rios. Os grupos interno e externo apresentaram posicionamentos similares, sendo que a maior diferen??a est?? nos fatores que se justificaram para um grupo e n??o se justificaram para outro.

Made available in DSpace on 2015-12-03T18:33:00Z (GMT). No. of bitstreams: 1 Valter_Menegatti.pdf: 1129186 bytes, checksum: cf4c67721b625e345dc05c94a7976934 (MD5) Previous issue date: 2005-04-25 / This study has as one of the objectives to analyze the posture of the administrators of the building industry in the development of your strategies and actions in the efficient use of natural resources and in the control of the pollution generated by your activities, other objective is to verify if the model of environmental administration Cleaner Production is applicable for the companies of the building industry. For such, it was used as research strategy the method of study of multiple cases with the choice of three companies of the building industry placed among the largest than act in the city of S??o Paulo. The results of the research show that the administrators of the analyzed companies possess knowledge of the need of the environmental preservation inside of an ecological purpose, however, nor all get to visualize as a current competitive advantage inside of a purpose of the marketing. However, only the company that, strategically, it transformed the environmental subject in competitive advantage, it possesses an institutional image of correct company and it has the benefit of to act in customers niches that join value to the environmental preservation. The results still show, that certain characteristics of the analyzed companies, as the concentrated attention on the operational efficiency and the development of technological solutions, it take the an approach of the model of environmental administration Cleaner Production. By and large, for a larger approach, those companies need to treat the environmental subjects in a preventive way, dividing the focus of the production with the neede of the environmental preservation, and together, to intensify actions of environmental education for your stakeholders. Therefore, it is possible to affirm that the model Cleaner Production is applicable to the companies of the building industry analyzed, could become an important tool in the evolutionary process of environmental preservation in those companies. / Este estudo tem como um dos objetivos analisar o posicionamento dos administradores de empresas da constru????o civil no desenvolvimento de suas estrat??gias e a????es na utiliza????o eficiente de recursos naturais e no controle da polui????o gerada por suas atividades, outro objetivo ?? verificar a aplicabilidade do modelo de gest??o ambiental Produ????o Mais Limpa para as especificidades das empresas da constru????o civil. Para tal, utilizou-se como estrat??gia de pesquisa o m??todo de estudo de casos m??ltiplos com a escolha de tr??s empresas da constru????o civil situadas entre as maiores que atuam na cidade de S??o Paulo. Os resultados da pesquisa mostram que os administradores das empresas analisadas possuem conhecimento da necessidade da preserva????o ambiental dentro de um escopo ecol??gico, por??m, nem todos conseguem visualizar isso como uma atual vantagem competitiva dentro de um escopo mercadol??gico. Entretanto, somente a empresa que, estrategicamente, transformou a quest??o ambiental em vantagem competitiva, possui uma imagem institucional de empresa ambientalmente correta e tem o benef??cio de atuar mais competitivamente em nichos de clientes que agregam valor ?? preserva????o ambiental. Os resultados mostram ainda, que certas caracter??sticas das empresas analisadas, como a aten????o concentrada sobre a efici??ncia operacional e o desenvolvimento de solu????es tecnol??gicas, levam a uma aproxima????o do modelo de gest??o ambiental Produ????o Mais Limpa. Em linhas gerais, para uma maior aproxima????o, essas empresas necessitam tratar as quest??es ambientais de forma preventiva, dividindo o foco produtivista com a necessidade da preserva????o ambiental e, paralelamente, intensificar a????es de educa????o ambiental aos seus stakeholders. Portanto, ?? poss??vel afirmar que o modelo Produ????o Mais Limpa ?? aplic??vel ??s empresas da constru????o civil analisadas, podendo tornar-se uma importante ferramenta no processo evolutivo da preserva????o ambiental nessas empresas.

Made available in DSpace on 2015-12-03T18:33:03Z (GMT). No. of bitstreams: 1 Walter_Tadeu _Soares_de_Camargo.pdf: 522765 bytes, checksum: f4bd89139e7cd90e152148e0254a86e5 (MD5) Previous issue date: 2004-08-30 / This research analyzed the introduction of management integrative systems, called ERP, as to major success factors in undertakings of this nature, comparing users' satisfaction level with the new system. These integrative systems are ready software available in the retail market and offered to companies; they are also called packages, multimodules which link all the operations of a company on a single database and spreadsheet. This research was developed with multiple case study methodology, in which two international companies from the chemical sector participated. It was carried out by the means of both qualitative and quantitative analyses. In the qualitative analysis a series of interviews was made use of in order to find out, from those involved in the projects, the success factors in the introduction of the ERP system. In the quantitative analysis questionnaires were used and made valid by data handling in a statistical perspective of factor analysis which reduced the variables to seven influencing factors as to the system users' satisfaction: meeting users' needs; system operation; impact on activities; success factors; users' adaptation; quality of system information and difficulties with introduction. This study demonstrated a particular which was an amplitude of projects herewith presented in an integration proposal within a global plan, linking all the assessed companies to other corporate units of their organization all over the world. The final result of the research showed that as for the users, their information needs have not been thoroughly met yet, however, they are satisfied with the system and they are aware of its importance to the performance of the company. As for the opinion of those involved in the project, four major success factors were identified in the introduction of ERP, the human element being the main factor, the people who take on the responsibility of achieving the goals; then a sound project management, the instructions and objectives put forth by the company directors, and a satisfactory training for the permanent users, providing confidence in the operation of the new system. / Esta pesquisa analisou a implanta????o de sistemas integrados de gest??o, denominados ERP, quanto aos fatores cr??ticos de sucesso em empreendimentos dessa natureza, comparando-os com o grau de satisfa????o dos usu??rios do novo sistema. Os sistemas integrados s??o softwares prontos oferecidos no mercado ??s empresas, tamb??m chamados de pacotes multimodulares, que integram todas as opera????es de uma organiza????o numa base ??nica de dados e de processos. A pesquisa foi desenvolvida com a utiliza????o da metodologia de estudo de caso m??ltiplo, da qual participaram duas empresas multinacionais dos setores qu??mico e farmac??utico, atrav??s de an??lises qualitativa e quantitativa. Na an??lise qualitativa, utilizou-se um roteiro de entrevistas com o objetivo de identificar os fatores de sucesso na implanta????o de sistema ERP, na vis??o dos envolvidos nos projetos. Na an??lise quantitativa, utilizou-se question??rio validado pelo tratamento de dados numa perspectiva estat??stica da an??lise fatorial, que reduziu as vari??veis em sete fatores de influ??ncia na satisfa????o dos usu??rios do sistema: atendimento das necessidades dos usu??rios, opera????o do sistema, impacto nas atividades, fatores de sucesso, adapta????o dos usu??rios, qualidade de informa????o do sistema e dificuldades de implanta????o. Este estudo apresentou uma particularidade, a amplitude dos projetos aqui investigados, cuja proposta era a integra????o das empresas em um plano global, interligando-as a outras unidades corporativas instaladas no planeta. O resultado final da pesquisa apontou que, quanto aos usu??rios, as suas necessidades de informa????es ainda n??o foram atendidas completamente, por??m est??o satisfeitos com o sistema e t??m consci??ncia da sua import??ncia aos resultados da empresa. Quanto ?? opini??o dos envolvidos no projeto, foram identificados quatro grandes principais fatores de sucesso na implanta????o de sistemas ERP, sendo o principal o car??ter humano, as pessoas que assumem a responsabilidade pelo cumprimento dos objetivos, seguido de um adequado gerenciamento do projeto, das diretrizes e metas propostos pela dire????o da empresa, e de um treinamento satisfat??rio dos usu??rios finais, garantindo seguran??a na opera????o do novo sistema.

Made available in DSpace on 2015-12-03T18:33:04Z (GMT). No. of bitstreams: 1 Claudio_Colucci.pdf: 998498 bytes, checksum: 7c1b532e9e2f1a0a4018ada447eeb971 (MD5) Previous issue date: 2005-09-16 / Studies about organizational buying behavior received greater emphasis since the sixty years, with many works about models for buying and adopted criteria for suppliers selection and decisions, been useful for industrial marketing, and also to the development of purchase strategies. This work wishes to corroborate for better understanding about the subject, studying the suppliers selection for two ingredients, flavors and colors, used by food and beverages industries. The first step of work was a bibliographic review about buying organizations, flavors and colors. After that, the research was developed in two steps. The first seeked the construction of a questionnaire to be applied in the second, by interviewing with opened and non-structured questions specialized professionals in foods and beverages, for better understanding about specificity for flavors and colors. The second step, developed in food and beverages industries, researched the buying centers compositions for flavors and colors, the legal categories for the used products, the general (based on Kannan & tan, 2002) and specifics (based on interviewed professionals) criteria buying decision . Concludes for flavors and colors, that the buying centers are composed by the areas of p&d, quality, purchase, and minors influences from marketing. The most important factors in the suppliers selection are quality, reputation, specialization, be open and honest in the communications, and adopt good manufactory practices. The price is not the most important factor in the buying decision. The use of sensory research is important for both products, and possibly followed by market research. To the food and beverages industries, flavors could be classified as strategic, and colors as critic. The relationship with flavors and colors suppliers could be classified as associated. / O estudo sobre comportamentos em compras organizacionais recebeu maior ??nfase a partir do final dos anos sessenta, atrav??s da apresenta????o de uma s??rie de propostas sobre modelos de compras e crit??rios adotados na sele????o de fornecedores e decis??es, com utilidade na ??rea de marketing industrial, como tamb??m ao desenvolvimento de estrat??gias de compras. Este trabalho pretende corroborar com maiores compreens??es sobre o assunto, ao estudar a sele????o de fornecedores e decis??es de compras de dois ingredientes, aromas e corantes, utilizados em ind??strias de alimentos e de bebidas. Inicialmente o trabalho envolveu uma revis??o bibliogr??fica sobre compras organizacionais, aromas e corantes. Em seguida, foi desenvolvida uma pesquisa em duas etapas. A primeira visou a elabora????o de um instrumento de pesquisa a ser aplicado na segunda etapa, envolveu entrevistas atrav??s de quest??es abertas e n??o estruturadas ?? especialistas em alimentos e bebidas, pela qual se buscou compreens??es sobre especificidades de aromas e corantes. Na segunda etapa desenvolvida em ind??strias de alimentos e de bebidas, foram pesquisadas as composi????es dos centros de compras de aromas e corantes, as categorias legais utilizadas desses produtos, os crit??rios gerais (baseados no trabalho de Kannan e Tan, 2002) e espec??ficos (gerados atrav??s das entrevistas com especialistas em alimentos e bebidas) adotados nas sele????es de fornecedores e decis??es de compras. Conclui que para aromas e para corantes, os centros de compras s??o formados pelas ??reas de desenvolvimento de produtos, qualidade e compras, com influ??ncias de marketing. Os fatores mais importantes nas sele????es de fornecedores s??o a qualidade, a boa reputa????o, a especializa????o, as comunica????es, a rapidez e a ado????o de procedimentos de boas pr??ticas de fabrica????o. O pre??o n??o ?? o principal fator nas decis??es de compras. O uso de an??lise sensorial ?? importante nas escolhas desses produtos, com o poss??vel acompanhamento de pesquisas de mercados. Para as ind??strias de alimentos e de bebidas, os aromas podem ser classificados como produtos estrat??gicos e os corantes como cr??ticos. O relacionamento com os fornecedores de aromas ou de corantes pode ser classificado como associado.

Made available in DSpace on 2015-12-03T18:33:04Z (GMT). No. of bitstreams: 1 Miriam_Christi_Midori_Oishi.pdf: 470893 bytes, checksum: 172d2ccfe57873a4d28111e3e66751e2 (MD5) Previous issue date: 2005-06-29 / The chemical industry has great importance in the development of several economic activities and its different segments present great importance in the formation of industrial chains and complexes. The proposal of this work was to describe an exploratory study on technological management, investigating the processes of innovation and transfer of technology in a group of small and medium-sized enterprises of the paint and varnish segment located in the city and in the metropolitan region of S??o Paulo. Due to the lack of studies on the production and marketing of industrial inputs and to the challenge of researching and exploring studies within the technological context, many companies limit themselves only to their internal environment. The research was based on studies of multiple cases of a qualitative and descriptive character, backed by interviews with the officers responsible for the technical area of the companies (R&D - Research and Development) and by the application of questionnaires. The results obtained from the data collected in the research were presented according to the following structure: initially, the profile of the company is presented vis-??-vis its time of existence, number of employees, product lines or families and their share in the invoicing of the company, and the system of distribution and sale. In the second stage, the different relevant evolution periods since the starting of the company are presented. In the third stage, the study presents the evaluation that was made to identify the position of the product in relation to its competitors and the factors derived from information sources for the development of the product / for carrying out the evaluation. In the fourth stage, it presents the degree of relevance of the factors required to overcome current strategic dilemmas and the current-stage technological management. Finally, the study presents the conclusions of the research. / A proposta deste trabalho foi descrever um estudo explorat??rio sobre gest??o tecnol??gica, investigando o processo de inova????o e transfer??ncia de tecnologia em um grupo de pequenas e m??dias empresas, localizadas na cidade de S??o Paulo e regi??o metropolitana, no segmento de produ????o de tintas e verniz. A pesquisa foi fundamentada em estudos de casos m??ltiplos de car??ter qualitativo e descritivo baseado principalmente em entrevista junto aos respons??veis pela ??rea t??cnica das empresas (P&D - Pesquisa e Desenvolvimento) e aplica????o de question??rios. A partir dos dados coletados na pesquisa realizada, os resultados foram apresentados conforme a seguinte estrutura????o: inicialmente, apresenta-se o perfil da empresa com rela????o a tempo de exist??ncia, n??mero de empregados, linhas ou fam??lias de produtos e sua participa????o no faturamento bruto da empresa e, o sistema de distribui????o e vendas. Na segunda etapa, faz-se a apresenta????o dos est??gios evolutivos de destaque desde a exist??ncia da empresa. Na terceira etapa, aborda-se a avalia????o realizada para identificar o posicionamento do produto em rela????o ?? concorr??ncia, al??m dos fatores derivados de fontes de informa????es para o desenvolvimento do mesmo. Na quarta etapa, apresenta-se o grau de relev??ncia dos fatores para superar os dilemas estrat??gicos atuais e a gest??o tecnol??gica no est??gio atual. E, por ??ltimo, as considera????es finais pertinentes ?? pesquisa realizada.

Made available in DSpace on 2015-12-03T18:33:05Z (GMT). No. of bitstreams: 1 Silvia_Antonio_Sfeir.pdf: 596406 bytes, checksum: ba9f6d2de4dbeab8fffcccbf0e9b8a18 (MD5) Previous issue date: 2006-01-04 / This dissertation discusses perceptions and opinions of generic industry executives about the development of this market in Brazil through a qualitative survey with in depth interviews. Stakeholders?? competitive forces were also studied in generic industry environment. There is lack of academic information about generic drug industry worldwide. It was made ten interviews with executives in the generic industry in a period of three months study - from August through October 2005 - with the objective of analyzing their perceptions regarding the importance of distributor, pharmacy, physician, patient and government. The main criteria to select the interviewers were based on the strategic positions they have in the companies. Some of the conclusions of this study were that government develops an important role in divulging generic drugs to people. Pharmacy and distributor were indicated as barriers to grow this market due to the sales practices they develop in the stores. Physician plays an important role as a stakeholder in this industry in order to popularize the use of generic drug in Brazil. / Esta disserta????o discute as percep????es e opini??es dos executivos da ind??stria de gen??ricos sobre o desenvolvimento deste mercado no Brasil atrav??s de uma pesquisa qualitativa com entrevistas em profundidade. Foram analisadas as for??as competitivas dos stakeholders desta classe de medicamentos. Estas informa????es s??o ainda prec??rias na literatura acad??mica mundial. Foram realizadas entrevistas com dez executivos da Ind??stria Farmac??utica de gen??ricos, em um per??odo de estudo de tr??s meses - de agosto a outubro de 2005 - com o objetivo de verificar suas percep????es em rela????o a import??ncia do papel do distribuidor, farm??cia, m??dico, paciente e governo na performance desta ind??stria. O crit??rio principal de escolha dos entrevistados foi baseado nos cargos estrat??gicos ocupados por eles. Pode-se concluir que o governo desempenha um papel importante na divulga????o dos medicamentos gen??ricos ?? popula????o. A farm??cia e o distribuidor foram apontados como entraves no crescimento deste mercado, devido ??s pr??ticas utilizadas nos pontos-de-venda. O m??dico tamb??m foi apontado como um agente para popularizar o uso de medicamentos gen??ricos no Brasil.

Made available in DSpace on 2015-12-03T18:35:03Z (GMT). No. of bitstreams: 1 Alecia_Buarque_Bernardinelli.pdf: 3242901 bytes, checksum: 048df9ca8891c83cc179c003d7bddc13 (MD5) Previous issue date: 2006-08-21 / The present aims at the contribution of the forecast and simulation of the main financial statements and its contribution to the decision process. The research is initiated with the conceptualization of the main financial statements made by accounting department - Balance Sheet and Profit and Loss. After that, it treats to explain the main inside and outside variables and as they affect the elaboration of these statements. The following step is to know the process of management through the budget. The simulation of the main financial statements is the last topic to be studied. In order to corroborate with the bibliographical survey a study of case with the purpose of ratifying the conclusions found in the bibliography was made, proving, thus, the formulated hypothesis. The company searched is one of the chemical branch and it is established in Brazil for almost fifty years. The answers to this research were tabulated and demonstrated, in its majority, by graphs to better explain the incidence of the pointed conclusions. The conclusions confirm the evidence of the projection contributes to the decision process generating establishment of future results, communication of goals and objectives in one determined period of time, strategically decision and elaboration of plans of action, measurement and control of performance, allocation of operational resources and decisions of capital investment. Can be said about the simulation that this generates the knowledge of the threats and chances of the company through measurement evaluating the possible impacts of the taken decisions and the anticipation of the impacts of the modifications of the variables in its result. / O presente trabalho trata das contribui????es da proje????o e da simula????o das principais demonstra????es financeiras ao processo decis??rio. Para tanto, apresenta-se a conceitua????o das principais demonstra????es financeiras elaboradas pela contabilidade - o Balan??o Patrimonial e a Demonstra????o do Resultado do Exerc??cio. Em seguida, explicam-se as principais vari??veis end??genas e ex??genas e como elas afetam a elabora????o das demonstra????es, prop??e-se um processo de gest??o atrav??s da ferramenta do or??amento. Por fim, ?? apresentada a simula????o das principais demonstra????es financeiras. A fim de corroborar com o trabalho bibliogr??fico, foi elaborado um estudo de caso com o prop??sito de ratificar as conclus??es encontradas na bibliografia, comprovando, assim, a hip??tese formulada. A empresa pesquisada ?? do ramo qu??mico e est?? estabelecida no Brasil h?? quase cinquenta anos. As respostas ??s pesquisas foram tabuladas e demonstradas, na sua maioria, em gr??ficos para melhor exemplificar a incid??ncia das conclus??es apontadas. As conclus??es apontam para a comprova????o de que a proje????o contribui ao processo decis??rio gerando estabelecimento de resultados futuros, comunica????o de metas e objetivos num determinado per??odo de tempo, decis??o estrat??gica e elabora????o de planos de a????o, medi????o e controle de desempenho, aloca????o de recursos operacionais e decis??es de investimento de capital. Com rela????o ?? simula????o pode-se dizer que esta gera o conhecimento das amea??as e oportunidades da empresa atrav??s de uma mensura????o, avaliando os poss??veis impactos das decis??es tomadas e a antecipa????o dos impactos das modifica????es das vari??veis end??genas e ex??genas no seu resultado.

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Hugo_Paulo_Ehrentreich.pdf: 747017 bytes, checksum: ef3f9fa4a37bc3f42541638646b6e1dd (MD5) Previous issue date: 2009-03-27 / Information made public by the media about financial scandals, fraudulent administration and unsuitable financial options has been increasing the concern of shareholders or owners about the risks incurred by their organizations, the exposure rate of their assets and the measures to be taken to avoid unpleasant surprises. All this leads to an adequate risk management - the issue this dissertation seeks to identify: What is the perception of company managers of an auto part distribution net, on the existence and use of internal controls to identify and mitigate risks in the organization they work for? The specific objectives are: a) to identify the existence of a risk management culture; b) to check out, if internal controls are use in risk management); c) to verify, if internal audits are considered as a risk identification and mitigation factor; d) to verify the existence of risk management practices; e) to verify, if the accounting is used as a tool to identify and mitigate risks. The research discloses two hypotheses to solve the problem: one ratifies, that companies formed by the target population use to adopt internal controls and risk management practices in their business conduction; the other denies such assertion. The research was carried out in two stages, the first one a descriptive exploration by means of bibliographic research and the second, a field research with survey. The results obtained allow us to conclude, that the researched officers recognize the existence and use of internal controls to identify and mitigate the risk to which the companies they work for are exposed to. Notwithstanding, they also indicate that there are space and need of improvement with respect to the practices of internal controls and risk management adopted in the researched organizations. / Informa????es divulgadas pela m??dia sobre esc??ndalos financeiros, gest??es fraudulentas e op????es financeiras inadequadas t??m aumentado a preocupa????o de acionistas ou propriet??rios sobre os riscos incorridos por suas organiza????es, o grau de exposi????o do seu patrim??nio e quanto aos cuidados a serem adotados para se evitar surpresas desagrad??veis. Tudo isso aponta para uma adequada gest??o de risco, tema desta disserta????o que buscou identificar: Qual ?? a percep????o dos gestores de empresas de uma rede de distribui????o de autope??as sobre a exist??ncia e uso de controles internos para a identifica????o e mitiga????o de riscos nas organiza????es em que atuam? Os objetivos espec??ficos s??o: a) identificar a exist??ncia de uma cultura voltada ?? gest??o de riscos; b) verificar se os controles internos s??o usados na gest??o de riscos; c) verificar se a auditoria interna ?? considerada como fator de identifica????o e mitiga????o de riscos; d) verificar a exist??ncia de pr??ticas voltadas ?? gest??o de risco; e) verificar se a contabilidade ?? instrumento para a identifica????o e mitiga????o de riscos. A pesquisa apresenta duas hip??teses para a solu????o do problema, uma confirmando que as empresas formadas pela popula????o-alvo adotam controles internos e uma pr??tica de gest??o de riscos na condu????o de seus neg??cios e outra, negando essa assertiva. A elabora????o desta pesquisa teve duas etapas, a primeira um estudo explorat??rio descritivo por meio de pesquisa bibliogr??fica e a segunda, pesquisa de campo por meio da aplica????o de question??rio. Os resultados obtidos permitem concluir que os gestores pesquisados reconhecem a exist??ncia e uso de controles internos na identifica????o e mitiga????o de riscos aos quais as empresas em que atuam est??o expostas. Entretanto, indicam tamb??m que h?? espa??o e necessidade de melhorias em rela????o ??s pr??ticas de controle interno e gest??o de riscos adotadas nas organiza????es pesquisadas.