Made available in DSpace on 2015-12-03T18:35:06Z (GMT). No. of bitstreams: 1 Joao_Roberto_Cordeiro_Duarte.pdf: 497605 bytes, checksum: 3292422b92972c74a32838b42e84e517 (MD5) Previous issue date: 2006-09-28 / Some characteristics of family companies continue even though these enterprises reach high platforms of invoicing, using, for times, hundreds of employees. During its initial phase, many of these enterprises adopt informal procedures that, times later can constitute problems to its higher development, exactly for the fact to be persisted on to the company's culture of the initial phase. In many cases, the lack of a practical and structuralized accounting and the adoption of informal practices constitute serious obstacles, leading the company the filings for the inspection agencies, labor law actions and shunting line of materials and financial resources. Additionally, the absence of more rigid or efficient controls implicates the strategic administration of the company, for the lack of highlights (management information) on competitiveness, costs and financial health. This research had as objective to analyze the problems lived for a great company of the textile segment, caused for a family management, and shows as the reorganization of the countable sector oriented for the adoption of a series of measures, amongst them the implantation of a management accounting. For this study bibliographical documentary research and study of case had been used predominantly, that had allowed lining up the theory and the objectives. Through the developed study, one proves that a structured accounting and the participation and integration of all the sectors in the spreading of the information allow the implantation of a management accounting. / Algumas caracter??sticas de empresas familiares persistem mesmo quando esses empreendimentos atingem elevados patamares de faturamento, empregando, por vezes, centenas de funcion??rios. Muitos desses empreendimentos adotam, durante sua fase inicial, procedimentos informais que, tempos depois, podem acabar se constituindo em empecilhos ao seu maior desenvolvimento, exatamente pelo fato de persistirem arraigados ?? cultura organizacional da fase inicial. Em diversos casos, a falta de uma contabilidade estruturada e a ado????o de pr??ticas informais passam a constituir s??rios obst??culos, levando a empresa a autua????es pelos ??rg??os de fiscaliza????o, a????es trabalhistas e desvio de materiais e de recursos financeiros. Adicionalmente, a aus??ncia de controles mais r??gidos ou eficazes acaba comprometendo a administra????o estrat??gica da empresa, pela falta de sinalizadores (informa????es gerenciais) quanto a sua competitividade, custos e ?? pr??pria sa??de financeira. Esta pesquisa teve como objetivo analisar os problemas enfrentados por uma grande empresa do segmento t??xtil, ocasionados por uma gest??o familiar, e mostra como a reestrutura????o do setor cont??bil serviu de base para a ado????o de uma s??rie de medidas, dentre elas a implanta????o de uma contabilidade gerencial. Para este estudo foram utilizados predominantemente pesquisa documental bibliogr??fica e estudo de caso, que permitiram alinhar a teoria e os objetivos em estudo. Atrav??s do estudo desenvolvido, comprova-se que uma contabilidade estruturada e a participa????o e integra????o de todos os setores na divulga????o das informa????es permitem a implanta????o de uma contabilidade gerencial

Made available in DSpace on 2015-12-03T18:35:10Z (GMT). No. of bitstreams: 1 Fabio_Ytoshi_Shibao.pdf: 654564 bytes, checksum: 7d370556d0998aff33e634a9f063b397 (MD5) Previous issue date: 2008-02-22 / During the last years, it has been given much importance to the process of keeping, maintaining, recovering, enriching, reusing and sharing the knowledge, experiences and abilities that are developed and used inside an organization. According to Kruglianskas (1996b), due to globalization, contemporary world has seen the development of situations inside the organizations' environment, much more turbulent and dynamic, in terms of market, technologies, education, ecology, changes on politics, economy, culture and society, and concluded that organizations' survival means more and more learning and learning, that is, becoming an intelligent, agile and adaptable organization. This study is about the perception of Latin American Air Liquide employees that work at accounting-financial departments about organizational memory, as well as practices of reusing this knowledge solving problems inside the company. It is a field research, exploratory, with quantitative handling. One hundred and sixty-six questionnaires were applied with Likert scale in 61 locations in Latin America. The obtained data were treated by descriptive and multivariate statistics, with the support of SPSS software. Although the respondents represent a non-probabil istic sample, the results indicated that those employees from Air Liquide, recognize the importance of the explicit organizational memory and valorize its processes, like happened with the research accomplished by Spiller (2005). The result obtained concerning the respondents' perception is that the company motivates and valorizes the process, differently from the result obtained by previous study. Mainly for the participants of cluster 1 (managers) that has as profile people or already had occupied management positions. While those belonging to the cluster 2 (operational) those who are in the current position for less than five years, possess superior education, and in its great majority they work outside of Brazil try to affirm the opposite, even so they agree with the sensation that they already had known how to decide problems, and they had not forgotten as to make it and the information that they day-by-day use to decide problems accounting-financial are the same ones found available for its pairs in the company and that in its respective departments is of reusing existing solutions. In synthesis, this study indicated that at Air Liquide exists the concern with relation to the explicit technological organizational memory and the reusing of the knowledge, according to field research. / Nos ??ltimos anos tem se dado muita import??ncia ao processo de reter, manter, recuperar, enriquecer, reutilizar e compartilhar o conhecimento, experi??ncias e habilidades que s??o desenvolvidos e empregados dentro de uma organiza????o. Kruglianskas (1996b) j?? falava que, em decorr??ncia da globaliza????o, o mundo contempor??neo assistiu ao desenrolar de situa????es em que o ambiente no qual atuam as organiza????es se apresenta de forma cada vez mais turbulenta e din??mica, em termos de mercados, tecnologias, educa????o, ecologia, mudan??as pol??ticas, econ??micas, culturais e sociais, e conclu??a que a sobreviv??ncia das empresas significa cada vez mais aprender a aprender, isto ??, tornar-se uma organiza????o inteligente, ??gil e adaptativa. Este trabalho procurou estudar a percep????o dos profissionais que trabalham na ??rea cont??bil-financeira da empresa Air Liquide, localizada na regi??o da Am??rica Latina, sobre a mem??ria organizacional, bem como as pr??ticas de reutiliza????o deste conhecimento na resolu????o de problemas dentro da empresa. ?? uma pesquisa de campo, explorat??ria, com tratamento quantitativo. Foram aplicados 166 question??rios com escala Likert em 61 localidades na Am??rica Latina. Os dados obtidos foram tratados pela estat??stica descritiva e multivariada, com o aux??lio do software SPSS. Apesar de os respondentes representarem uma amostra n??o-probabil??stica, os resultados indicam que os profissionais que atuam na Air Liquide reconhecem a import??ncia da mem??ria organizacional expl??cita e valorizam os processos que a comp??em, como ocorreu com a pesquisa realizada por Spiller (2005). O resultado obtido quanto ?? percep????o pelos respondentes ?? que a empresa incentiva e valoriza o processo, o que difere do resultado obtido pelo trabalho anterior. Principalmente pelos participantes do cluster 1 (gerentes) que tem como perfil sujeitos que est??o no cargo h?? mais de seis anos, possuem ensino m??dio ou superior e ocupam ou j?? ocuparam cargos de ger??ncia. Enquanto aqueles pertencentes ao cluster 2 (operacionais), que est??o no atual cargo h?? menos de cinco anos, possuem ensino superior e, em sua grande maioria, trabalham fora do Brasil, tendem a afirmar o contr??rio, embora concordem quanto ?? sensa????o de que j?? souberam resolver problemas e que n??o se esqueceram de como faz??-lo; que as informa????es utilizadas no dia-a-dia para resolver problemas cont??bil-financeiros s??o as mesmas que se encontram dispon??veis para os seus pares na empresa; e que em seus respectivos departamentos ?? usual a reutiliza????o de solu????es existentes. Em s??ntese, este estudo indicou que, na Air Liquide, existe a preocupa????o com rela????o ?? mem??ria organizacional tecnol??gica expl??cita e a reutiliza????o do conhecimento, segundo a pesquisa de campo.

Made available in DSpace on 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Silvia_Barbosa_de_Melo.pdf: 1125982 bytes, checksum: 9d8ce4381a15c88b13edc2b93821dff5 (MD5) Previous issue date: 2009-08-04 / This paper presents a study of an industry of large sugar-alcohol sector. The aim of this study was to find the perception of managers on the process of ISO 14001certification and its impacts on environmental management practices. This is a qualitative research through a case study, the instruments for data collection was to document analysis and semi-structured interview. The interviews were conducted individually whit 13 managers who work in various sectors of the organization, but correlated to the environmental management system. Aiming to support the concepts and information in the development of research, has taken up the theoretical basis from literature and semi- structured. Through interviews generated by the graphic analysis of speeches, it was shown that there is a bi commitment, involvement and concern of managers of the practices that improve the management of environmental performance of industry. It was also observed that the management of environmental impacts of providing environmental, social and economic, as management, seeks to address problems related to environment, from in the production and consumption of goods that generate physical contamination and/or negatives externalities, an therefore benefits society, it generate economic benefits with increased profits, reduced costs and increased competitiveness. / Empres??rios, no mundo todo, est??o sob grande press??o para adotar pol??ticas ambientalistas e incorpor??-las ao seu planejamento estrat??gico como uma mat??ria de rotina. Uma das maneiras mais usuais de iniciar pr??ticas de gest??o ambiental tem sido mediante a implanta????o de um sistema de gest??o ambiental (SGA) com vistas ?? certifica????o. Esse processo ?? balizado e orientado segundo as normas internacionais e, dentre elas, a ISO 14001. Essa pesquisa objetiva conhecer e analisar a percep????o dos gestores sobre o processo de certifica????o ISO 14001 nas pr??ticas de gest??o ambiental em uma ind??stria sucroalcooleira do Estado de Minas Gerais, a fim de identificar e evidenciar a fun????o da certifica????o ambiental no contexto estrat??gico das pr??ticas de gest??o, e, assim, no desenvolvimento, agrega????o de valor e competividade da organiza????o. Tratou-se de uma pesquisa descritiva que teve como instrumento de coleta de dados a entrevista semiestruturada com 13 gestores que atuam nos diversos setores da empresa, dentre esses, o setor ambiental. Verificou-se que h?? um grande envolvimento, comprometimento e preocupa????o dos gestores com as praticas que melhoram o desempenho ambiental da ind??stria. Os sistemas de gest??o integrada dos aspectos ambientais proporcionam efic??cia ??s pr??ticas e influenciam, positivamente, n??o somente os aspectos de ordem ambiental, mas social e econ??mico, pois a gest??o integrada visa corrigir problemas relacionados ao meio ambiente, decorrentes da produ????o e consumo de bens que geram contamina????es f??sicas e/ou externalidades negativas e, consequentemente, beneficia a sociedade, gera vantagens econ??micas com o aumento da lucratividade, redu????o de custos e maior competitividade.

Made available in DSpace on 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Arnaldo_Morozini_de_Lira.pdf: 990453 bytes, checksum: 67f63f0e6dda69f228cac3b51e8f47c1 (MD5) Previous issue date: 2010-03-30 / The theme of ERP systems has been relevant as a strategic tool of information technology. The use of this technology provides functional changes in the corporate architecture information, organizational and business control. The Controllership as a set of activities and functions, aims providing support to business management ensuring the companies business. In this context, the ERP systems are technologies which can change the business processes by imposing its logic to the organizations. This research has investigated which of ERP systems features influence the Controllership Functions, verifying through the literature review and field research the aspects related to demands of management and operations control, focusing on the opportunities to incorporate new management concepts, improvements in decision making processes, changes in the cost structure and qualitative aspects linked to the Controllership Functions. It was performed a literature and field research to give support to study's goal. The large companies of the auto parts industries Sao Paulo State were defined as the population to be surveyed. A questionnaire for the survey was prepared and sent via e-mail, focusing on the Controllership departments of this population. The sample was defined with 40 valid respondents. It was used the statistical techniques of simple deterministic sampling, validation of the questionnaire by applying the coefficient of Cronbach's alpha, factor analysis and chi-square. Besides the statistical analysis, was performed a descriptive analysis of research data. The field research revealed that the perception of the respondents of the sample, the ERP change the Controllership Functions and attends the functions related to operation controls better than management controls. For the management control demands there are improvements to be performed. The ERP system has created opportunities to incorporate new management concepts, the quality of information improvements, better decision making process and reduced activities lead time, showing that the Controllership Functions of the researched companies are dependent and influenced directly or indirectly by the ERP system / O tema Sistemas ERP tem-se apresentado cada vez mais relevante como ferramenta estrat??gica da tecnologia da informa????o. O uso desta tecnologia apresenta mudan??as funcionais na arquitetura corporativa da informa????o, modifica????es organizacionais e nos controles das empresas usu??rias. A Controladoria como um conjunto de atividades e fun????es, busca dar suporte ?? gest??o das empresas de modo a assegurar a efic??cia empresarial. Neste contexto os Sistemas ERP s??o tecnologias que podem modificar os processos empresarias impondo sua l??gica ??s organiza????es. Esta pesquisa investigou quais Funcionalidades dos Sistemas ERP influenciam as Fun????es de Controladoria, com o enfoque nas oportunidades para incorporar novos conceitos de gest??o, melhorias nos processos decis??rios, altera????es nos custos de estrutura e aspectos qualitativos vinculados ??s Fun????es de Controladoria, observando tamb??m os aspectos quanto ??s necessidades de controle de gest??o e controle das opera????es. Foi realizada uma pesquisa bibliogr??fica e uma pesquisa de campo buscando dar fundamenta????o a quest??o problema. As empresas de grande porte do setor de Autope??as do Estado de S??o Paulo foram definidas como a popula????o a ser pesquisada. Um question??rio espec??fico para a pesquisa foi elaborado e enviado via e-mail, focando os departamentos de Controladoria das empresas desta popula????o. A amostra pesquisada foi de 40 respondentes v??lidos. Utilizou-se das t??cnicas estat??sticas de amostragem determin??stica simples, valida????o do question??rio pela aplica????o do coeficiente de alfa de Cronbach, an??lise fatorial e o teste qui-quadrado. Al??m das an??lises estat??sticas foram feitas an??lises descritivas dos dados da pesquisa. A pesquisa de campo revelou que na percep????o dos respondentes da amostra, os Sistemas ERP modificam as Fun????es de Controladoria e atendem com maior ader??ncia as necessidades das Fun????es de Controladoria focadas nos controle de opera????es. Para as necessidades de controle de gest??o existem defici??ncias a serem vencidas. O Sistema ERP criou oportunidades para incorporar novos conceitos de gest??o, promoveu ganhos de qualidade na informa????o, melhorias no suporte ao processo decis??rio e reduziu prazos nas atividades, demonstrando que as Fun????es de Controladoria das empresas da amostra s??o dependentes e influenciadas direta ou indiretamente pelos Sistemas ERP

Made available in DSpace on 2015-12-03T18:35:22Z (GMT). No. of bitstreams: 1 Andrea_Rodrigues.pdf: 1423834 bytes, checksum: 4fbb027683eae2dee3d9ba1202c501fe (MD5) Previous issue date: 2008-09-02 / The Brazilian cinematographic industry has been steadily increasing the number of films produced per year. The study elaborated the main phases of national film development from 1896 to 2007. The study also highlighted the role of the fiscal incentive laws which are of such importance for the development and survival of the Brazilian film industry. The national producers who do not have sufficient capital to internally finance film production thus they rely on these fiscal incentives. The control and management of costs are addressed by periodic reporting of amounts received from the fiscal incentive funds to the Brazilian National Film Agency (ANCINE). Planning, execution and control are of extreme importance for the development of activities by the producers. The realization of the need to improve results and better control costs was in part triggered by the difficulty that management encountered in meeting the ANCINE reporting requirements. A case study methodology was utilized. Four (film) case studies were selected to analyze performance, focusing on the improvement in cost control, budgeting and P&L analysis / O cen??rio cinematogr??fico brasileiro vem se desenvolvendo no que tange ?? quantidade de produ????o de filmes por ano. O estudo elaborou as principais fases de desenvolvimento do cinema nacional de 1896 a 2007. Quanto ao papel das Leis de Incentivos Fiscais, verificou-se que s??o de suma import??ncia para este ramo de atividade, uma vez que hoje ele sobrevive de fomento. As produtoras, por sua vez, n??o detendo capital o suficiente para custear a produ????o dos filmes, recorrem a essas Leis. O controle e o gerenciamento dos custos s??o Direcionados ?? presta????o de contas dos valores captados de incentivos fiscais para a Ag??ncia Nacional de Cinema (ANCINE). Tanto o planejamento, quanto a execu????o e controle s??o de extrema import??ncia para o desenvolvimento das atividades das produtoras. A constata????o da necessidade de aprimoramento do controle dos custos e resultado se deu pela falta de gerenciamento pr??prio das produtoras, hoje utilizado somente em fun????o da presta????o de contas do valor fomentado. Como metodologia de pesquisa foi utilizado o estudo de caso, sendo selecionados quatro casos (filmes) para an??lise de desempenho, focando no aprimoramento dos Crit??rios de custeio, or??amento e resultados de uma produtora de filmes

Made available in DSpace on 2015-12-03T18:35:34Z (GMT). No. of bitstreams: 1 Jefferson_Giacomace_de_Sousa_Freitas.pdf: 574504 bytes, checksum: 71a29ad45c1f1aa5e4a05e89199a3509 (MD5) Previous issue date: 2015-08-06 / In order to obtain the disclosure of conformity index (ICE), this paper selected as the measurement attributes and the mandatory disclosure published in the notes on chemical companies for the year 2013, adhering to forty-five (45) technical pronuncements (CPC), seventeen interpretations (ICPC) and six guidelines (OCPC), issud by the committee of accounting pronouncements (CPC). The research methodology applied is characterized as qualitative and quantitative and documentary character. The research methodology is characterized as qualitative and quantitative and documentary character. Qualitative because it is to examine the financial statements and notes disclosed by companies to comply with the standards, guidelines and interpretations in the category disclosure and measurement. The approach is also characterized as quantitative as calculate the Disclosure Compliance Index (ICE) applied to the Brazilian chemical industry , and its evolution. The result of our analysis, the net disclosure complaince rate was 61% 55% and 63% to the companhy Braskem S.A, Fertilizers Henringer S.A and Elekeiroz S.A, Which had 152, 137 and 157 disclosure of items of a total 248 items requerid for the year 2013. This study hopes to contribute to the disclosure of conformity index (ICE) for the evaluation of companies in Brazil capital market compared with overseas companies that adopted IFRS correlated to CPC adopted in Brazil, if companies with a high disclosure complaince (ICE) have lower risks and if there was a decrease or absence of volunteers items, since it expects an increase of the items requerid on the basis of CPC, ICPC, OCPC / Com o prop??sito de auferir o ??ndice de conformidade de evidencia????o (ICE), este trabalho selecionou como atributos a mensura????o e a evidencia????o obrigat??rias publicadas nas notas explicativas nas empresas do setor qu??mico, referente ao ano de 2013, aderentes aos quarenta e cinco (45) pronunciamentos t??cnicos (CPC), dezessete interpreta????es (ICPC) e seis orienta????es (OCPC), emitidos pelo comit?? de pronunciamentos cont??beis (CPC). A metodologia da pesquisa aplicada caracteriza-se como quali-quantitativa e de car??ter documental. Qualitativa por se tratar de examinar as demonstra????es cont??beis e notas explicativas divulgadas pelas empresas se est??o em conformidade com os pronunciamentos, orienta????es e interpreta????es no quesito evidencia????o e mensura????o. A abordagem tamb??m se caracteriza como quantitativa, pois calcular?? o ??ndice de Conformidade de Evidencia????o (ICE) aplicado ao setor qu??mico brasileiro, e sua evolu????o. Como resultado da nossa an??lise, o ??ndice de conformidade de evidencia????o apurado foi de 61%, 55% e 63%, para a empresa Braskem S.A, Fertilizantes Heringer S.A e Elekeiroz S.A, que apresentaram 152, 137 e 157 itens de evidencia????o de um total de 248 itens obrigat??rios para o ano de 2013. Este trabalho espera contribuir para o ??ndice de conformidade de evidencia????o (ICE) para avalia????o das empresas no mercado de capitais do Brasil em compara????o com as empresas no exterior que adotaram as IFRS s correlacionadas aos CPC s adotados no Brasil, se as empresas com um alto ??ndice de conformidade de evidencia????o (ICE) possuem riscos menores e se houve uma diminui????o ou n??o dos itens volunt??rios, uma vez que se espera um aumento dos itens obrigat??rios com base nos CPC, ICPC, OCPC

Made available in DSpace on 2015-12-04T11:45:20Z (GMT). No. of bitstreams: 1 Antonio_Celso_Aleixo.pdf: 617050 bytes, checksum: f40f1b414ea7e3c5ca13e4aadaaf9eae (MD5) Previous issue date: 2005-05-23 / This dissertation explores the concepts of measurement which supports to the accounting system of the companies, and investigate if they reflect practices of the managerial accounting. Are the small and medium size companies which compose the regional cluster of female shoes manufacturing, at the city Ja??, estate of S??o Paulo, object of observation this study. The general aim will be demonstrate that information based on criteria of managerial accounting, has better conditions to support the decision making process, even for small and medium size companies, despite their administrative structural limitation. The sample of the research, which has been intensionally chosen, is composed by fifteen small and medium size shoes companies, which have been classified under Fiesp's criteria. Those companies have been chosen among a population that ranges sixty small and medium size shoes companies, registered in the cadastre at the City Hall of Ja??. The study indicates that those companies choose by the principals accounting concepts, when they measure their operations, worrying only whith what has been established by the tributary legislation, specially, to the measurement of annual profit. / O trabalho explora os conceitos de mensura????o que d??o suporte ao sistema de informa????o cont??bil das empresas, e investiga se os mesmos refletem pr??ticas de Contabilidade Gerencial. S??o as empresas de pequeno e m??dio porte que, formam o cluster regional da fabrica????o de cal??ados femininos, no Munic??pio de Ja??, Estado de S??o Paulo, objeto de observa????o deste estudo. O objetivo geral ser?? demonstrar que, informa????es baseadas em crit??rios de mensura????o de Contabilidade Gerencial, possuam melhores condi????es de apoiar o processo de tomada de decis??o, mesmo para empresas de pequeno e m??dio porte, em que pesem as conhecidas limita????es em suas estruturas administrativas. A amostra da pesquisa, escolhida intencionalmente, ?? composta por quinze empresas de pequeno e m??dio porte do setor cal??adista, classificadas de acordo com crit??rio definido pela FIESP. Foram escolhidas a partir de uma popula????o de sessenta empresas de pequeno e m??dio porte, registradas no Cadastro da Prefeitura Municipal de Jahu. O estudo indica que, ao mensurar suas opera????es, estas empresas optam pelos conceitos que d??o suporte aos Princ??pios Fundamentais de Contabilidade, preocupando-se, exclusivamente, com o que determina a legisla????o tribut??ria vigente, especialmente, as regras para apura????o do lucro anual.

Made available in DSpace on 2015-12-04T11:45:23Z (GMT). No. of bitstreams: 1 Fabio_Monterazo_Silva.pdf: 3083442 bytes, checksum: 5eb6989f45a1f782d1dce2a9f17ce457 (MD5) Previous issue date: 2005-04-25 / The present work deals with the model of Value Based Management (VBM), by means of a bibliographical research, objectifying the specific theoretical revision on the subject and of the main related factors the VBM, and complemented for a study of case in a multinational company, of the branch of foodservices, that use diverse concepts of the VBM in its Model of Management. The main objective of this dissertation was to make a comparative analysis enters current practical of management of the company the object of the case study, with the deriving concepts of the VBM. The work counted on an internal research (Questionnaire), collects of data by means of opened interviews, of little duration, aiming at to get the maximum of information of the company, document collection and direct comment. Having as main conclusions of the work, the evidence that current the practical ones of management of the company are lined up to the concepts of the VBM, according to perception of the managers and by means of a critical analysis of current the practical ones of management of the company. / O presente trabalho trata do modelo de Gest??o Baseada em Valor (GBV), por meio de uma pesquisa bibliogr??fica, objetivando a revis??o te??rica espec??fica sobre o tema e sobre os principais fatores relacionados ?? GBV, complementado por um estudo de caso em uma empresa multinacional do ramo de servi??os de alimenta????o, que utiliza diversos conceitos da GBV no seu Modelo de Gest??o. O objetivo principal desta disserta????o foi fazer uma an??lise comparativa entre as atuais pr??ticas de gest??o da empresa objeto do estudo de caso, com os conceitos oriundos da GBV. O trabalho contou com uma pesquisa interna (question??rio); coleta de dados por meio de entrevistas abertas, de pouca dura????o, visando obter o m??ximo de informa????o da empresa; coleta de documentos e observa????o direta, tendo, como principais conclus??es do trabalho, a constata????o de que as atuais pr??ticas de gest??o da empresa est??o alinhadas aos conceitos da GBV, segundo a percep????o dos gestores e por meio de uma an??lise cr??tica das atuais pr??ticas de gest??o da empresa.

Made available in DSpace on 2015-12-04T11:45:24Z (GMT). No. of bitstreams: 1 Marcio_Antonio_ Goncalves.pdf: 537717 bytes, checksum: 240c9e65f5941f377ffb804de3d0b6a0 (MD5) Previous issue date: 2005-11-21 / Many of the national and multinational big companies have been operating with Shared Services on several business area. The purpose of this assignment is to know a Multinational Vitamins company's structure and its Latin America Controllership area operating in a Shared Services environment. The studied company is trade leader on the animal and human vitamins worldwide that has its own centers of research, production, sales, and distributions centers spread around the world. The company has its own centers supplying the pharmaceutical, cosmetics animal and human nutrition industries with high quality vitamins. To achieve the purpose of this assignment the methodology research adopted, besides of the bibliographic surveyed, a case study in the related company. The collected data has a possible comparison between the searched bibliography and the case study done. The results shows that Shared Services search to put together in the same administrative proceedings that support many business units or affiliates companies. Such units can focus their effort on the company's works strategic aspects. Also, the target of the shared services environment is to eliminate functions and activities that frequently are duplicates in the company. Shared services operate with low costs and high levels of services, specially developing both technological investments for integrated systems and creating scale economies that add values to the company, and still has customer-partner satisfaction focus. However the customer-partners (the countries of Latin America region) are satisfied or very satisfied with the information and services provided by the Shared Services - Cost, this area demands revisions for adequacy their necessities, therefore the managers of the countries searched currently need add information that they are being developed by the local Controllership or on the proper business area. / Many of the national and multinational big companies have been operating with Shared Services on several business area. The purpose of this assignment is to know a Multinational Vitamins company's structure and its Latin America Controllership area operating in a Shared Services environment. The studied company is trade leader on the animal and human vitamins worldwide that has its own centers of research, production, sales, and distributions centers spread around the world. The company has its own centers supplying the pharmaceutical, cosmetics animal and human nutrition industries with high quality vitamins. To achieve the purpose of this assignment the methodology research adopted, besides of the bibliographic surveyed, a case study in the related company. The collected data has a possible comparison between the searched bibliography and the case study done. The results shows that Shared Services search to put together in the same administrative proceedings that support many business units or affiliates companies. Such units can focus their effort on the company's works strategic aspects. Also, the target of the shared services environment is to eliminate functions and activities that frequently are duplicates in the company. Shared services operate with low costs and high levels of services, specially developing both technological investments for integrated systems and creating scale economies that add values to the company, and still has customer-partner satisfaction focus. However the customer-partners (the countries of Latin America region) are satisfied or very satisfied with the information and services provided by the Shared Services - Cost, this area demands revisions for adequacy their necessities, therefore the managers of the countries searched currently need add information that they are being developed by the local Controllership or on the proper business area. / Muitas grandes empresas nacionais e multinacionais operam em diversas ??reas com Servi??os Compartilhados. Este trabalho tem por objetivo conhecer a estrutura de uma empresa multinacional e sua ??rea de Controladoria na Am??rica Latina, operando em um ambiente de Servi??os Compartilhados. Para atingir o objetivo proposto, no presente trabalho optou-se por adotar como metodologia de pesquisa, al??m do levantamento bibliogr??fico, um estudo de caso em uma empresa l??der de mercado no mundo em vitaminas animais e humanas, que tem seus pr??prios centros de pesquisas, produ????o e vendas, e conta, tamb??m com redes de distribui????o espalhadas pelo mundo que suprem as ind??strias de nutri????o animal e humanas, as ind??strias farmac??uticas e de cosm??ticos, com vitaminas de alta qualidade. Os dados coletados permitiram uma compara????o entre a bibliografia pesquisada e o estudo de caso realizado. Os resultados mostraram que Servi??os Compartilhados buscam colocar juntos, em um mesmo local, processos administrativos de suporte das muitas unidades de neg??cios ou filiais de uma corpora????o, para que tais unidades possam focalizar nos aspectos estrat??gicos da empresa, e tamb??m com o intuito de eliminar fun????es e atividades que, freq??entemente, est??o duplicadas na mesma. Servi??os Compartilhados operam com custos baixos e altos n??veis de servi??os, alavancam investimentos tecnol??gicos, principalmente para sistemas integrados, agregam valores ?? empresa gerando economias de escala, e tem, ainda o principal objetivo de satisfa????o dos seus clientes-parceiros. A presente pesquisa apurou que, embora os clientes-parceiros (os pa??ses da regi??o da Am??rica Latina) estejam satisfeitos com as informa????es e servi??os oriundos de Servi??os Compartilhados - Custos, demanda revis??es para adequa????o de suas necessidades, pois os gestores dos pa??ses pesquisados necessitam de informa????es adicionais as que est??o sendo desenvolvidas pela Controladoria local ou pela pr??pria ??rea de neg??cio.

Made available in DSpace on 2015-12-04T11:45:27Z (GMT). No. of bitstreams: 1 Sergio_Ricardo_Silva_Schreiner.pdf: 899701 bytes, checksum: f4095338b1a848c4b6fc696d0d62e8e7 (MD5) Previous issue date: 2004-07-30 / This study aims at analyzing current status and the difficulties faced by brazilian companies to comply with the new Sarbanes-Oxley Act, which covers internal controls and corporate governance issues. It is a case study based on a large brazilian company with securities (American Depositary Receipts - ADRs) traded in the US capital market that has to comply, in a short period, to the requirements of the law enacted in 2002. The case study is complemented by a bibliographic review on the companies internal controls evolution, on the increase of corporate governance in the last two decades as a response to the conflicts by the agency theory due to the segregation between ownership and management, the key issues of the new legislation, specifically those related to internal controls, and the results of some recent surveys on the current status of some large american companies, and the difficulties faced by them, to comply with the Sarbanes-Oxley Act. Although internal controls exist and are assessed on a on-going basis at brazilian public companies, at least because they have their financial statements audited, the new law obliges the principal executives to assert the existence and reliability of such controls, which must also be attested by independent auditors. The study aims to contribute to the awareness of the internal controls relevance to assure the accuracy of companies financial statements, as well as to increase shareholders and stakeholders value. The initial hypothesis is that since the new legislation do not include a standard to assess internal controls then the companies should be looking for an efficient way to satisfactorily comply with the requirements. As a contributing factor, the empirical aspects described in the case study confirmed the concepts of the review bibliography. As a consequence of both the empirical observation and the theoretical basis, we concluded that actually the companies are still looking for the best practices to comply with the new legislation, and that the audit entities have been actively supporting the companies to achieve such objective. / Estudo realizado visando analisar o est??gio atual e as dificuldades encontradas pelas empresas brasileiras para o atendimento da nova legisla????o norte-americana, a Lei Sarbanes-Oxley, que trata de controles internos e governan??a corporativa. Trata-se de um estudo de caso realizado em uma empresa nacional de grande porte que tem valores mobili??rios (American Depositary Receipts - ADRs) negociados no mercado de capitais norte-americano e que ?? obrigada a atender, em um prazo relativamente curto, aos requisitos da lei editada em 2002. O estudo de caso ?? complementado por uma revis??o bibliogr??fica acerca da evolu????o dos controles internos das empresas, do crescimento da governan??a corporativa nas duas ??ltimas d??cadas como resposta aos conflitos gerados pela teoria da ag??ncia, conseq????ncia da separa????o cada vez maior entre propriedade e gest??o, dos pontos principais da nova legisla????o, especificamente os referentes a controles internos, e dos resultados de algumas pesquisas recentes sobre o est??gio em que se encontram algumas das maiores empresas norte-americanas, e as dificuldades que as mesmas t??m encontrado, para o atendimento da Sarbanes-Oxley. Embora os controles internos existam e sejam peri??dica e oportunamente avaliados nas empresas brasileiras de capital aberto, at?? porque elas t??m suas demonstra????es financeiras auditadas por auditores independentes, a nova legisla????o obriga os principais executivos a atestarem a exist??ncia e confiabilidade dos mesmos, os quais devem ser, ainda, objeto de certifica????o por auditores externos. O trabalho tem como objetivo contribuir para a conscientiza????o da import??ncia dos controles internos para a garantia da acur??cia das informa????es cont??beis e financeiras das empresas, bem como para a gera????o de valor para os acionistas e outras partes interessadas. A hip??tese inicial ?? de que como a nova legisla????o n??o apresenta um padr??o a ser seguido para a avalia????o dos controles internos das empresas ent??o estas devem estar buscando uma maneira eficiente de atender satisfatoriamente os requisitos. Como fator corroborativo, os aspectos emp??ricos descritos no estudo de caso confirmaram os conceitos da revis??o da literatura efetuada. Como conseq????ncia da observa????o emp??rica e do embasamento te??rico, chegou-se ?? conclus??o de que efetivamente as empresas ainda est??o procurando as melhores pr??ticas para o atendimento da nova lei, e que as empresas de auditoria t??m participado ativamente no suporte para o atingimento de tal objetivo.