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  • 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.
21

Decisão de mix de produtos sob a ótica do custeio baseado em atividades e tempo. / Product-mix decision from the perspective of time-driven activity-based costing.

Abraão Freires Saraiva Júnior 25 February 2010 (has links)
Esta pesquisa versa sobre o tema decisão de mix de produtos que, em uma visão de Gestão de Produção e Operações, pode ser entendido como a definição da quantidade ideal a ser produzida de cada tipo de produto em um determinado período, considerando que estes competem por um número limitado de recursos, de forma a maximizar o resultado econômico (ex: lucro líquido) da empresa. Os modelos de decisão de mix produtos utilizam informações sobre rentabilidade que é determinada a partir de análises e confrontos entre os preços de vendas e os custos dos produtos, custos esses que são mensurados através de métodos de custeio. Dentre os métodos de custeio existentes na literatura, destacam-se o Custeio por Absorção, o Custeio Direto, o Custeio Baseado em Atividades (ABC) e o Custeio Baseado em Atividades e Tempo (TDABC). O TDABC, apesar de lançado na literatura em 2004 e detalhado em 2007 a partir de um livro publicado por Robert Kaplan e Steven Anderson, ainda não foi explorado diretamente pela literatura que versa sobre decisão de mix de produtos, ao contrário dos outros métodos de custeio mencionados. Nesse contexto, esta dissertação tem como objetivo primário construir um modelo quantitativo para alicerçar a decisão de mix de produtos que incorpore a lógica de custeio do TDABC. Para cumprir o objetivo primário, inicialmente, a dissertação é desenvolvida metodologicamente com a realização de uma pesquisa bibliográfica para discutir conceitos e posicionar a pesquisa sobre decisão de mix de produtos e sobre métodos de custeio, com destaque ao TDABC. Em seguida, utiliza-se modelagem quantitativa com vistas à proposição de um modelo baseado no TDABC para decisão de mix de produtos. A partir de um exemplo didático envolvendo um ambiente de manufatura, é ilustrada a aplicação do modelo proposto. Finalmente, conclui-se que o modelo proposto sob a ótica do TDABC é útil para fundamentar a decisão de mix de produtos. A dissertação possui, ainda, os objetivos secundários de posicionar teoricamente, de analisar criticamente e de caracterizar as publicações acadêmicas internacionais sobre decisão de mix de produtos no tocante (i) aos países nos quais os estudos foram originados, (ii) aos principais canais de publicação (periódicos) dos trabalhos, (iii) aos tipos de pesquisa utilizados e (iv) aos destaques em termos de autores e de publicações mais citados. Para cumprir os objetivos secundários, são realizados um levantamento bibliográfico em três portais de periódicos, uma análise bibliométrica dos artigos prospectados e uma análise crítica do conteúdo das publicações sobre decisão de mix de produtos. A partir dos resultados da análise bibliométrica, conclui-se que: (i) a produção acadêmica sobre decisão de mix de produtos apresentou um crescimento considerável a partir de 1991; (ii) 71% das publicações concentram-se em periódicos estritamente relacionados com o campo acadêmico da Gestão de Produção e Operações; (iii) há uma forte concentração das pesquisas em universidades dos Estados Unidos e é relevante o papel de pesquisadores vinculados a instituições de países orientais (Taiwan, Índia e China) na produção acadêmica internacional sobre decisão de mix de produtos; (iv) 77% das publicações foram trabalhados pelos autores a partir dos tipos de pesquisa Modelagem Matemática/Quantitativa e Teórico/Conceitual; e (v) Gerrard Plenert, pesquisador da Brigham Young University, foi o autor mais citado nos artigos analisados. / This research addresses the theme \"product-mix decision\" that, in a Production and Operations Management perspective, can be understood as the definition of the optimum quantity to be produced for each type of product in a given period, considering these products compete for limited resources in order to maximize the firm economic result (e.g. net profit). Product-mix decision models use information on profitability, which is determined from analysis and confrontation between sales prices and costs of the products supplied by the company. These products costs are measured by costing methods. Among the existing costing methods in the literature, Absorption Costing, the Direct Costing, the Activity Based Costing (ABC) and Time- Driven Activity-Based Costing (TDABC) are highlighted. TDABC, despite appearing in the literature in 2004 and detailed in 2007 from a book written by Robert Kaplan and Steven Anderson, has not been directly explored in the literature that deals with the product-mix decision, unlike the other costing methods mentioned. In this context, the dissertation aims primarily to build a quantitative model to underpin the productmix decision incorporating the TDABC approach. To meet the primary objective, firstly, the dissertation is methodologically developed from a literature research to discuss concepts and positioning the research on product-mix decision and on costing methods, emphasizing TDABC. Then, quantitative modeling is used in order to propose a model based on TDABC to assist product-mix decision. An application of the proposed model is illustrated from a didactic example involving a manufacturing environment. Finally, it is concluded that the model proposed from the perspective of TDABC can be helpful for decision making related to product-mix. Secondarily, the dissertation also aims to position theoretically, to analyze critically, and to characterize the academic literature on the product-mix decision published in international journals with respect to (i) the countries where the studies were originated, (ii) the main journals that publish the studies, (iii) the research approach used, and (iv) the highlights in terms of authors and publications cited. In order meet the secondary objectives, a bibliographic survey on three internet portals, a bibliometric analysis of the prospected papers, and a critical analysis of the content of product-mix decision publications are carried out. The bibliographic survey resulted in 70 academic articles on product-mix decision published in international journals. From the results of the bibliometric analysis, it was found that: (i) productmix decision academic research has grown since 1991; (ii) 71% of the publications focus on academic journals strictly related to the Production and Operations Management field; (iii) there is a strong concentration of research in American universities and the role of researchers from institutions in Eastern countries (Taiwan, India and China) is relevant in product-mix decision international publication; (iv) 77% of the publications were treated by the authors as from two research approaches: Mathematical/Quantitative Modeling and Theoretical/Conceptual; and (v) the most cited author in the articles analyzed is researcher Gerrard Plenert, from Brigham Young University.
22

Beyond the established risk factors of myocardial infarction : lifestyle factors and novel biomarkers

Wennberg, Patrik January 2009 (has links)
Age, male sex, hypertension, smoking, diabetes, dyslipidaemia, and obesity are considered as established risk factors for cardiovascular diseases. Several of these established cardiovascular risk factors are strongly influenced by lifestyle. Novel biomarkers from different mechanistic pathways have been associated with cardiovascular risk, but their clinical utility is still uncertain. The overall objective of the thesis was to evaluate the associations between certain lifestyle factors (physical activity and snuff use), biomarkers reflecting the haemostatic and the inflammatory systems and risk of a future first-ever myocardial infarction.  A prospective incident nested case-control study design was used with a total of 651 cases of myocardial infarction and 2238 matched controls from the population-based Northern Sweden Health and Disease Study.  The effects of commuting activity, occupational and leisure time physical activity on risk of myocardial infarction were studied. A clearly increased risk of myocardial infarction was found for car commuting compared to active commuting (walking, cycling or going by bus). High versus low leisure time physical activity was associated with decreased risk of myocardial infarction. Low occupational physical activity was associated with risk of myocardial infarction in men.  The risk of myocardial infarction or sudden cardiac death was studied in male snuff users compared to non-tobacco users. No increased risk was found for myocardial infarction or sudden cardiac death among snuff users without a previous history of smoking. However, for sudden cardiac death the study did not have statistical power to detect small differences in risk.  Plasma levels of haemostatic markers have previously shown to be associated with risk of myocardial infarction, but as haemostatic markers are also acute-phase reactants, it is not clear if their association with myocardial infarction is independent of inflammatory markers. In the present study, the haemostatic markers D-dimer, von Willebrand factor (VWF), tissue plasminogen activator (t-PA), and tissue plasminogen activator/plasminogen activator inhibitor-1 complex (t-PA/PAI-1 complex) were associated with risk of myocardial infarction after adjustment for established risk factors and the inflammatory markers C-reactive protein (CRP) and interleukin 6 (IL-6). Furthermore, the addition of eight haemostatic and inflammatory markers could improve the predictive ability for future myocardial infarction beyond that of a model utilizing only established risk factors.  Established risk factors and novel biomarkers were explored as potential mediators of the reduced risk of myocardial infarction related to active commuting. A combination of established risk factors, haemostatic and inflammatory markers appeared to explain a substantial proportion (40%) of the difference in risk for myocardial infarction between active commuters and car commuters. IL-6, t-PA, t-PA/PAI-1 complex, apo B/apo A-1 ratio, and BMI seemed to be the largest potential mediators when tested individually. In conclusion, regular physical activity such as active commuting is associated with reduced risk of a first-ever myocardial infarction. This effect could in part be mediated through a beneficial influence on haemostasis and inflammation, as well as a positive impact on established risk factors. Several haemostatic markers are associated with risk of myocardial infarction independent of established risk factors and inflammatory markers. The combination of haemostatic and inflammatory markers may enhance predictive ability beyond established risk factors. Our findings do not support the hypothesis that snuff use increases the risk of myocardial infarction.
23

Modelling temporal aspects of healthcare processes with Ontologies / Modelling temporal aspects of healthcare processes with Ontologies

Afzal, Muhammad January 2010 (has links)
<p>This thesis represents the ontological model for the Time Aspects for a Healthcare Organization. It provides information about activities which take place at different interval of time at Ryhov Hospital. These activities are series of actions which may be happen in predefined sequence and at predefined times or may be happen at any time in a General ward or in Emergency ward of a Ryhov Hospital.</p><p>For achieving above mentioned objective, our supervisor conducts a workshop at the start of thesis. In this workshop, the domain experts explain the main idea of ward activities. From this workshop; the author got a lot of knowledge about activities and time aspects. After this, the author start literature review for achieving valuable knowledge about ward activities, time aspects and also methodology steps which are essentials for ontological model. After developing ontological model for Time Aspects, our supervisor also conducts a second workshop. In this workshop, the author presents the model for evaluation purpose.</p>
24

The relationships between leisure-time physical activity and health related parameters in executive employees of selected African countries / M. Mohlala.

Mohlala, Meriam January 2012 (has links)
Leisure-time physical inactivity is a global public health concern affecting all people in different walks of life, including employees. This inactivity is associated with chronic diseases of lifestyle as well as low work capacity. The purpose of this study was two-fold: to determine leisure-time physical activity (LTPAI), coronary risk- (CRI), health status (HSI) and lifestyle (LSI) indexes of some executive employees in selected African countries; and to determine the effect of leisure-time physical activity (LTPA) on the coronary risk-, health status- and lifestyle- indexes of some executive employees in selected African countries.A cross-sectional study design was followed on a group of 156 (mean age 41.22±10.17) executive employees. Participants were grouped according to age (<35 years; 36–46 years and > 46 years). Standardized questionnaires were used to collect data. Out of 156 participants in the study, 43% occupied top level management and 57% middle level management positions. When data were analyzed according to age groups, 31% and 69% in the less than 35 years age group were in the top and the middle level management, respectively. In the age group 36 to 46 years of age, 47% were in the top level of management and 52.8% middle level management. With regard to LTPA, top level managers (71.6%) scored low LTPA as compared to middle level managers (62.9%). Top level managers scored higher percentages (14.9%) for developing the risk of coronary heart disease. The results show a negative effect of physical activity on selected health parameters, with significant negative relationships between low LTPA and daily lifestyle index (r= -0.52; p=0.01), and moderate LTPA and daily lifestyle index (r= -0.71; p<0.001) for middle managers. It can be concluded that both top and middle level managers exhibited low LTPA and high risk for developing coronary heart disease. It was apparent that the managers in low LTPA are prone to bad stages of life style, health status and coronary risk- indexes compared to the ones with moderate and high LTPA. Additionally, low and moderate LTPA inversely affected selected health parameters of executive employees. No significant association was found for high LTPA with selected health parameters. The study therefore recommends a strategic intervention programme geared towards improving the present state of affairs among the managers in the corporate environment. / Thesis (MA (Biokinetics))--North-West University, Potchefstroom Campus, 2013.
25

The relationship between leisure-time physical activity and psychological well-being in executive employees of selected African countries / Thendo Maureen Thangavhuelelo

Thangavhuelelo, Thendo Maureen January 2013 (has links)
Participation in leisure-time physical activity (LTPA) is vital to ensure adequate physical work capacity for the demands of daily living and job performance. Due to work demand, most top and middle (executive) managerial employees become physically inactive and experience psychological and other health problems which may lead to hypokinetic diseases and even premature death. The purpose of this study was twofold: to determine leisure-time physical activity and psychological well-being status of executive employees; and to determine the relationship between leisure-time physical activity and psychological well-being status of executive employees in selected African countries. A cross-sectional study design was carried out on a group of 156 (mean age 41.22±10.17) available executive employees from selected African countries. Participants were grouped according to age (≤35 years; 36–46 years and ≥ 46 years). Standardised questionnaires were used to collect the data. Subsequently, total scores were calculated for all variables. Out of 156 participants in the study, 42.9% occupied top level management and 57.1% middle level management positions. When data was analysed according to age groups, 31.4% and 68.6% in the less than 35 years age group were in the top and the middle level management positions respectively. In the age group 36 to 46 years, 47.2% occupied the top level management position and 52.8% occupied the middle level management position. With regard to LTPA, top level managers (71.6%) scored low LTPA compared to the middle level managers (62.9%). In addition, both the top and middle level managers reported bad emotional index (49.3%; 56.2%) and happiness index (41.8%; 37.1%) respectively. Though not significant, LTPA was positively associated with psychological well-being parameters amongst top level managers. The study concluded that both top and middle level managers exhibited low LTPA, and with no participation in high physical activity among top level managers. In addition, more middle level managers reported bad emotional stage than the top level managers, while the top level managers were less happy than the middle level managers. The study therefore recommends urgent strategic intervention programmes for leisure-time physical activity and psychological well-being. / MSc (Biokinetics), North-West University, Potchefstroom Campus, 2014
26

The relationships between leisure-time physical activity and health related parameters in executive employees of selected African countries / M. Mohlala.

Mohlala, Meriam January 2012 (has links)
Leisure-time physical inactivity is a global public health concern affecting all people in different walks of life, including employees. This inactivity is associated with chronic diseases of lifestyle as well as low work capacity. The purpose of this study was two-fold: to determine leisure-time physical activity (LTPAI), coronary risk- (CRI), health status (HSI) and lifestyle (LSI) indexes of some executive employees in selected African countries; and to determine the effect of leisure-time physical activity (LTPA) on the coronary risk-, health status- and lifestyle- indexes of some executive employees in selected African countries.A cross-sectional study design was followed on a group of 156 (mean age 41.22±10.17) executive employees. Participants were grouped according to age (<35 years; 36–46 years and > 46 years). Standardized questionnaires were used to collect data. Out of 156 participants in the study, 43% occupied top level management and 57% middle level management positions. When data were analyzed according to age groups, 31% and 69% in the less than 35 years age group were in the top and the middle level management, respectively. In the age group 36 to 46 years of age, 47% were in the top level of management and 52.8% middle level management. With regard to LTPA, top level managers (71.6%) scored low LTPA as compared to middle level managers (62.9%). Top level managers scored higher percentages (14.9%) for developing the risk of coronary heart disease. The results show a negative effect of physical activity on selected health parameters, with significant negative relationships between low LTPA and daily lifestyle index (r= -0.52; p=0.01), and moderate LTPA and daily lifestyle index (r= -0.71; p<0.001) for middle managers. It can be concluded that both top and middle level managers exhibited low LTPA and high risk for developing coronary heart disease. It was apparent that the managers in low LTPA are prone to bad stages of life style, health status and coronary risk- indexes compared to the ones with moderate and high LTPA. Additionally, low and moderate LTPA inversely affected selected health parameters of executive employees. No significant association was found for high LTPA with selected health parameters. The study therefore recommends a strategic intervention programme geared towards improving the present state of affairs among the managers in the corporate environment. / Thesis (MA (Biokinetics))--North-West University, Potchefstroom Campus, 2013.
27

The Effects of Installing Automated Ward Solutions for Medicine - A Case Study at Växjö Central Hospital

Gullander, Hannah, Johansson, Sara January 2014 (has links)
Research Questions: Research Question I: How does the material management process of medicine differ between a ward with, and without, an Automated Ward Solution (AWS)? Research Question II: How do time and costs differ in the material management process of medicine between a ward with, and without, an AWS? Research Question III: How has the instalment of a central storage affected the number of orders placed for wards? Purpose: The purpose is to map and compare the material management process of medicine between a ward with, and without, an AWS. Further the mapped processes will be timed, allocated costs by applying TDABC and then compared. The purpose is as well to describe how the instalment of a central storage has affected the frequency of orders placed for wards. Methodology: This project is a qualitative case study as the authors wished to understand the phenomena of having installed AWSs for medicine in a real context. The primary data was collected through interviews, observations and studying of documents; the secondary data was collected through scientific articles and literatures. The collected data answered the research questions with the help of process mapping and TDABC. Conclusion: In the created process maps it is found that the extensiveness of the different processes when compared are similar for both wards; however the allocated costs calculated through TDABC sometimes differ due to the involvement of the Pharmaceutical Unit as it carries a higher capacity cost per minute. Ward 5 can be assumed to have a higher security and accuracy due to the instalment of an AWS and by having laid more responsibility on the Pharmaceutical Unit. The AWS has however led to a larger waste for Ward 5 as it cannot return regular medicine anymore. This project could not directly connect the instalment of a central storage with reduced order lines; however it can be assumed that it has contributed to the decreased order lines placed.
28

Physical exercise and sudden cardiac death:characteristics and risk factors

Toukola, T. (Tomi) 23 October 2018 (has links)
Abstract Physical activity with regular physical exercise (PE) has long been advocated because it lowers morbidity and mortality. However, there have been concerns about a transiently increased risk of adverse cardiac events such as sudden cardiac death (SCD) during PE. Our aim was to identify risk factors related to SCD during PE and clarify the effect of PE on cardiovascular well-being in the general population. In study I we found out that male gender as well as coronary artery disease (CAD), cardiac hypertrophy and myocardial scarring as autopsy-findings were clearly more common among exercise-related SCD. Typical northern activities in skiing and snow shoveling were among the three most common types of PE alongside cycling. In study II we analyzed the previously recorded electrocardiograms (ECG) of victims of SCD. Fragmented QRS complex (fQRS) in anterior leads was a common finding among subjects who died during exercise, especially among subjects with a prior diagnosis of CAD. In study III, we collected retrospectively out-of-hospital sudden cardiac arrest (SCA) data in Northern Ostrobothnia between the years 2007 and 2012. The subjects who suffered SCA in relation to PE were younger and previously healthier, and they had more often a shockable rhythm as the initial rhythm. There was a markedly better prognosis for hospital discharge when SCA occurred during PE. In study IV, we noticed a decrease in cardiac mortality in subjects who were physically active or became active during follow-up in a population of 1,746 stable CAD patients. A similar effect could be seen affecting SCD mortality. No increase in cardiac mortality could be seen among those with the highest levels of habitual PE. In conclusion, ischemic heart disease and male gender, especially when fQRS is present in anterior leads, are characteristics related to exercise-related SCD. On the other hand, when SCA takes place during PE, the prognosis is markedly better compared to SCA occurring at rest. An active lifestyle is also linked to decreased cardiac mortality. / Tiivistelmä Säännöllinen aktiivinen elämäntapa on yhteydessä pienempään fyysisten ja psyykkisten sairauksien riskiin. Tutkimuksissa on kuitenkin havaittu raskaampaan liikuntaan liittyvä väliaikaisesti lisääntynyt akuutin sydäntapahtuman, kuten äkkikuoleman, riski. Väitöskirjatutkimuksessa tutkitaan rasitukseen liittyvän sydänperäisen äkkikuoleman erityispiirteitä ja fyysisen aktiivisuuden merkitystä hyvinvoinnille. Ensimmäisessä osajulkaisussa havaittiin, että rasitukseen liittyvissä kuolemissa oli ruumiinavauslöydöksenä merkittävästi enemmän sepelvaltimotautia, sydänlihaksen arpeutumista ja sydänlihaksen liikakasvua verrattuna äkkikuolemiin levossa. Miessukupuoli oli selkeästi yliedustettuna rasituspopulaatiossa, sillä peräti 94 % oli miehiä. Yleisimmät rasitusmuodot olivat hiihto, pyöräily ja lumenluonti. Toisessa osatutkimuksessa tutkittiin edeltävien EKG-muutosten yhteyttä rasitusperäisiin äkkikuolemiin. Havaitsimme, että QRS-kompleksin pirstoutuminen etuseinäkytkennöissä oli selkeästi yleisempi löydös rasitusryhmässä. Tämä löydös oli erityisen merkittävä sepelvaltimotautipotilailla. Kolmas julkaisu sisältää tiedot sairaalan ulkopuolisista sydänpysähdyksistä Pohjois-Pohjanmaalla vuosina 2007–2012. Tässä aineistossa havaitsimme, että rasitukseen liittyvän sydänpysähdyksen alkurytmi oli useammin defibrilloitava, potilaat olivat nuorempia ja terveempiä, ja maallikkoelvytys aloitettiin useammin. Rasituksessa elottomaksi menneillä oli suhteellisen hyvä selviämisennuste. Neljännessä tutkimuksessa havaitsimme selkeästi paremman ennusteen niillä stabiilia sepelvaltimotautia sairastaneilla, jotka olivat liikunnallisesti aktiivisia. Sydänperäinen kuolleisuus oli pienempi myös niillä potilailla, jotka onnistuivat lisäämään liikunnallista aktiivisuuttaan. Samankaltainen tulos todettiin sydänperäisten äkkikuolemien osalta. Sepelvaltimotauti ja miessukupuoli ovat hyvin yleisiä löydöksiä, kun sydänperäinen äkkikuolema tapahtuu rasituksessa. Myös QRS-kompleksin pirstoutuminen etuseinäkytkennöissä liittyi rasitusperäisiin kuolemiin. Toisaalta potilaan ennuste selvitä on selkeästi parempi sydänpysähdyksen tapahtuessa rasituksessa. Osoitimme myös, että liikunnallinen aktiivisuus ja sen pienikin lisäys parantavat sepelvaltimotautipotilaiden ennustetta.
29

Avaliação da rentabilidade do relacionamento com clientes em uma empresa de varejo

Leal, Ricardo da Rosa January 2010 (has links)
O presente trabalho tem por objetivo demonstrar a importância da utilização de instrumentos adequados para mensurar o retorno obtido através do relacionamento com os clientes. Inúmeras são as tentativas de buscar alguma forma de diferenciação com relação aos concorrentes, visando obter o reconhecimento e a preferência desses clientes, seja através de produtos diferenciados, em tamanhos, embalagens, estrutura, seja no nível de serviços ofertados desde a venda, passando por entrega, pós venda, entre outros. Além de demonstrar que a utilização de metodologias tradicionais de custeio pode gerar informações inadequadas, e como consequência, decisões distorcidas, será sugerida uma abordagem diferenciada, através da aplicação do conceito de gestão estratégica de custos, mais especificamente, da metodologia Time Driven Activity Based Costing (TDABC). O trabalho sugere a construção de um instrumento que viabilize a identificação de informações mais precisas sobre a real rentabilidade dos clientes, mediante os diferentes produtos e níveis de serviços ofertados. / This final paper has the objective of demonstrating the importance of the correct usage of some tools to measure the response obtained through the relationship built with customers. The attempts to reach, somehow, the differentiation towards the competitors are countless, always trying to obtain the acknowledgment and preference of these customers. This can be through differentiated products, in terms of size, packaging, structure or in terms of the service level offered from sale, going through delivery, after sales, among others. Besides demonstrating that the usage of traditional methodologies can generate inadequate information, and as a consequence, distorted decisions, a differentiated approach will be suggested, through the application of the concept of strategic cost management, more specifically, Time Driven Activity Based Costing (TDABC). This paper suggests the development of a tool that makes the identification of more precise information possible about the real profitability of clients, concerning the different products and levels of services offered.
30

Avaliação da rentabilidade do relacionamento com clientes em uma empresa de varejo

Leal, Ricardo da Rosa January 2010 (has links)
O presente trabalho tem por objetivo demonstrar a importância da utilização de instrumentos adequados para mensurar o retorno obtido através do relacionamento com os clientes. Inúmeras são as tentativas de buscar alguma forma de diferenciação com relação aos concorrentes, visando obter o reconhecimento e a preferência desses clientes, seja através de produtos diferenciados, em tamanhos, embalagens, estrutura, seja no nível de serviços ofertados desde a venda, passando por entrega, pós venda, entre outros. Além de demonstrar que a utilização de metodologias tradicionais de custeio pode gerar informações inadequadas, e como consequência, decisões distorcidas, será sugerida uma abordagem diferenciada, através da aplicação do conceito de gestão estratégica de custos, mais especificamente, da metodologia Time Driven Activity Based Costing (TDABC). O trabalho sugere a construção de um instrumento que viabilize a identificação de informações mais precisas sobre a real rentabilidade dos clientes, mediante os diferentes produtos e níveis de serviços ofertados. / This final paper has the objective of demonstrating the importance of the correct usage of some tools to measure the response obtained through the relationship built with customers. The attempts to reach, somehow, the differentiation towards the competitors are countless, always trying to obtain the acknowledgment and preference of these customers. This can be through differentiated products, in terms of size, packaging, structure or in terms of the service level offered from sale, going through delivery, after sales, among others. Besides demonstrating that the usage of traditional methodologies can generate inadequate information, and as a consequence, distorted decisions, a differentiated approach will be suggested, through the application of the concept of strategic cost management, more specifically, Time Driven Activity Based Costing (TDABC). This paper suggests the development of a tool that makes the identification of more precise information possible about the real profitability of clients, concerning the different products and levels of services offered.

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