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The aim of this thesis is a comprehensive evaluation and optimization of employee benefits in a particular company. The theoretical part defines basic concepts related to the topic of work: definitions and classifications of benefits, incentive theory and tax solutions for frequently provided benefits in the Czech Republic. The practical part analyzes the present system of employee benefits, a tax analysis and a questionnaire survey of satisfaction with benefits are conducted. The findings are used to designed possible changes in employee benefits at the company in terms of both tax optimization, and in terms of employee satisfaction

Submitted by Marcia Silva (marcia@latec.uff.br) on 2015-11-03T13:30:42Z No. of bitstreams: 1 DISSERT Lucio Alexandre Alves Soares Cruz.pdf: 6840911 bytes, checksum: aded36bd422179d1705b0384f06be657 (MD5) / Made available in DSpace on 2015-11-03T13:30:42Z (GMT). No. of bitstreams: 1 DISSERT Lucio Alexandre Alves Soares Cruz.pdf: 6840911 bytes, checksum: aded36bd422179d1705b0384f06be657 (MD5) Previous issue date: 2015-03-19 / Cada vez mais as empresas públicas de capital aberto, também conhecidas como empresas de economia mista, veem-se obrigadas a procurar alternativas para competirem e se manterem atualizadas, que lhes permitam aprimorar seus processos internos e descobrir meios de tornar a gestão e operação de suas atividades menos custosas e mais ágeis, a fim de melhorar a eficácia no atendimento dos seus clientes e demais stakeholders. Nesse sentido, o presente estudo propôs-se, a partir de Revisão da Literatura e do método de Estudo de Caso, a investigar a aplicação da mentalidade enxuta para melhoria da eficiência e da eficácia dos processos organizacionais referentes à atividade de Recebimento Físico e Fiscal de Suprimentos em uma empresa de economia mista do setor de energia elétrica no Brasil, tendo em vista que a mesma vinha enfrentando dificuldades para adequar-se às exigências governamentais advindas da instituição da Nota Fiscal Eletrônica, sobretudo pela modificação nos prazos para cancelamento do citado documento após a emissão, bem como no cumprimento de outros prazos legais, contábeis e contratuais. No propósito de conduzir a implementação, foi construído um framework com base, sobretudo, nos modelos Lean Manufacturing e Lean Office, além da absorção de elementos provenientes das abordagens Seis Sigma e Teoria das Restrições. Finalmente, após a implementação, investigaram-se os resultados alcançados, a fim de confrontá-los com o cenário pré-intervenção e com objetivos operacionais da área, de modo a verificar se os prazos legais estabelecidos para a realização da citada atividade poderiam ser cumpridos efetivamente, em um cenário corporativo de contenção de custos e redução do quadro de pessoal. / Increasingly, public listed companies, also known as mixed capital companies, find themselves forced to seek alternatives to compete and remain updated to allow them to improve their internal processes and find ways to make the management and operation of their activities less costly and more agile, in order to improve the effectiveness in serving its customers and other stakeholders. In this sense, the present study was designed, from the Literature Review and Case Study method, to investigate the application of lean thinking to improve the efficiency and effectiveness of organizational processes related to activity of physical receiving of supplies and fiscal and tax analysis of invoices, in a mixed economy company in the Brazilian electricity sector, considering that it was facing difficulties to fit the governmental requirements arising from the introduction of the Electronic Invoice, especially by modifying the deadlines for cancellation of the said document after the issue, as well as under other legal, financial and contractual terms.In order to guide the implementation, a framework was built based mainly on models Lean Manufacturing and Lean Office, as well as absorbing elements from the approaches Six Sigma and Theory of Constraints. Finally, after implementation, we investigated the results achieved in order to confront them with the pre-intervention scenario and operational objectives of the area in order to verify that the legal deadlines for the completion of said activity could be met effectively, in a corporate scenario cost containment and reduction of staff.