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Previous issue date: 2017-08-31 / The studied company has been Brazil for 60 years, and 126 worldwide. It uses the centralized control, and the transference price of trucks, bus and engines is accomplished with the delivery value, base costs, factory price and final price of business units. The search for continuous development creates an environment to defy costs and prices with the internal transference price locally. In this context, the aim of this research was to evaluate the institutionalization of the transference price of the company. For this we used the single case study methodology. The model was based in the New Institucional Sociology ??? NIS, in the concepts of the institutionalization stages, in Tolbert and Zucker??s dimensions, in Seo and Creed ??s institutional contradictions (inefficience, unadaptable, incompatibility and interests mismatch), as well as in Guapo??s study (principles, business units and practices). The analyzes showed the transfer price system used in a single case study in a relevant and global organization that was developed in a normative way and presented very specific specificities. In addition, the low autonomy of the business units and the centralization of decisions regarding the artefact in the organization supported the cost system and the price system used for the decision and formation of the sales price in the organization. It can be concluded that the transference price is used in a integrated way, and according to the head office rules, in spite of the local adaptation with the annual meetings. The results show that it can be found in the objetification process, with the tendency of the semi-institutional stage to the total institutionalization one. Besides that, the medium institutional contradiction, and the theorization and low dissemination activities have kept the legitimacy and the maintenance of the artefact structure in the company. In this way, the activity of theorization and the institutional contradictions can contribute with the risk of the artefact not being able to sediment. / A organiza????o em estudo est?? h?? 60 anos no Brasil e 126 no mundo. Utiliza o controle centralizado, e o pre??o de transfer??ncia de caminh??es, ??nibus e motores ?? realizado com o delivery value, base costs, factory price e pre??o final nas unidades de neg??cios. A busca por melhoria cont??nua cria um ambiente para desafiar custos e pre??os com o pre??o de transfer??ncia interno localmente. Nesse contexto, o objetivo geral desta pesquisa foi avaliar a institucionaliza????o do pre??o de transfer??ncia na organiza????o. Utilizou-se a metodologia do estudo de caso ??nico. O modelo se baseou na Nova sociologia Institucional (New Institucional Sociology - NIS), nos conceitos de est??gios de institucionaliza????o e dimens??es de Tolbert e Zucker, nas contradi????es institucionais de Seo e Creed (inefici??ncia, inadaptabilidade, incompatibilidade e desalinhamento de interesses) e no estudo de Guapo (princ??pios, unidades de neg??cios e pr??ticas). As an??lises evidenciaram o sistema de pre??o de transfer??ncia utilizado em um estudo de caso ??nico em uma organiza????o relevante e de atua????o global, que foi desenvolvido de forma normativa e apresentou especifidades bem particulares. Ademais, a baixa autonomia das unidades de neg??cios e a centraliza????o das decis??es quanto ao artefato na organiza????o suportaram o sistema de custos e o sistema de pre??os, utilizado para a decis??o e forma????o do pre??o de vendas na organiza????o. Pode-se concluir que ele ?? utilizado de forma integrada e de acordo com as normas da matriz, apesar da adapta????o local com as reuni??es anuais. Os resultados apontam que eles e encontra no processo de objetifica????o, com tend??ncia da fase de semi-institucionaliza????o para a de total institucionaliza????o. Al??m disso, a contradi????o institucional m??dia e atividade de teoriza????o e difus??o baixas, localmente, mantiveram a legitimidade e manuten????o da estrutura do pre??o de transfer??ncia na organiza????o. Desta forma, a atividade de teoriza????o e as contradi????es institucionais podem contribuir com o risco do artefato n??o conseguir se sedimentar.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/753 |
| Date | 31 August 2017 |
| Creators | SILVEIRA, Aurelino Vargas da |
| Contributors | PARISI, Claudio, RUSSO, Paschoal Tadeu, SLAVOV, Tiago Nascimento Borges |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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