Accounting Knowledge Management
Mostrando 1-12 de 20 artigos, teses e dissertações.
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1. O processo de gestão e controle dos fluxos de caixa em um banco brasileiro: uma análise à luz da abordagem do ciclo de vida organizacional / The process of management and control of cash flows in a Brazilian bank: an analysis according the organizational life cycle approach
This work aims to expand the knowledge about the activity of cash flow management and control in the banking sector, which is not much explored in research and literature, thus contributing to a better understanding of this activity, since for any company to optimize cash flows management is important, and this task is even more critical to a bank, because t
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 17/10/2012
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2. Agricultura familiar e gestão de custos: um estudo de caso na região do semi-árido baiano
This study aimed to learn the accounting controls and strategies for production planning undertaken by the farmers cooperative of Family Agriculture Cooperative of Canudos Uauá and Curaçá - COOPERCUC - situated in the semi-arid environments. The survey also emphasized the importance of participation by gender and the benefits arising from the programs of
Publicado em: 2010
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3. A contribuição do Programa Gaúcho de Qualidade e Produtividade para a gestão do conhecimento em empresas de serviços contábeis
A sobrevivência de uma empresa no cenário atual, de incertezas e mudanças contínuas, depende cada vez mais de sua capacidade de gerenciar seu recurso mais importante: o conhecimento. Uma empresa que investe permanentemente na qualificação e aprendizagem de seus empregados está preparada para enfrentar os desafios da concorrência cada vez maior. Neste
Publicado em: 2010
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4. Prática de gestão nas organizações : a percepção dos gestores sobre a importância do capital intelectual no contexto estratégico da empresa
This dissertation deals with the perception of managers of a company s line of beverages in the city of São Paulo on the importance of identifying, structuring and use the potential of intellectual capital in the strategic context of the organization. From the methodological point of view, the development of research had two stages. At first, exploratory, l
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 25/03/2009
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5. Un análisis institucional de la implicación del proceso de cambio de los SCG en la evolución de la eficiencia de las PYME
This study's general objective is to get to know the relation between the change process of a Management Accounting System (MASO in small and medium-sized companies (SMSC) and the success of this change. The success of the MAS change is measured by two indicators. The first, internal success, measures the distance between the expectations (what was expected)
Revista Contabilidade & Finanças. Publicado em: 2009-04
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6. Um estudo sobre características das informações de custos no âmbito do sistema de informação contábil financeiro e gerencial: considerações teóricas sobre a necessidade de harmonização conceitual / A study about the characteristics of cost information within the information system accounting and financial management: theoretical considerations about the need for harmonization conceptual
Around the Accounting of costs, of the systems of costs and of the methods of costing exist few theoretical bases effectively established, factor that facilitates the appearance of divergences of some natures. In this direction, this study aims at to evidence conflicting conceptual aspects that evidence the necessity to develop a set of specific basis for th
Publicado em: 2008
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7. Inovação gerencial no setor saúde: um estudo sobre a aplicação do balanced scorecard em um hospital privado situado em São Paulo - SP.
The challenge of finding new ways to appraise company performance, which are not limited to accounting and financial indicators, was a great motivation for the development of the Balanced Scorecard (BSC). It is a strategic management system, which translates organizational mission and strategy into a broad group of organizational performance measurements as
Publicado em: 2008
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8. Uso do sistema de controle gerencial e desempenho: um estudo em empresas brasileiras sob a ótica da VBR (Visão Baseada em Recursos) / Use of the management control system and performance: a study in Brazilian companies RBVs perspective
Managerial Accounting and the Strategy have in common the issue of organizational performance; the first has as the objective of performance measuring the second focuses on how the organizations can obtain performance through competitive advantages. An approach used by the Strategy is the Resource-Based View, through this point of view, the performance is ma
Publicado em: 2008
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9. Incorporações de empresas : a controladoria e o processo de consolidação
This paper focus on the analysis of Controlling area role in the administrative work efforts for the consolidation phase of a company merger, by identifying and evaluating specific variants in the organizational restructuring and Managerial Accounting Systems implementation or adaptation. The research is supported by bibliographic study, through concepts aro
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 13/09/2007
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10. Essays in Corporate Risk Management
This research investigates the factors that lead Latin American non-financial firms to manage risks using derivatives. The main focus is on currency risk management. With this purpose, this thesis is divided into an introduction and two main chapters, which have been written as stand-alone papers. The first paper describes the results of a survey on derivati
Publicado em: 18/12/2006
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11. Contabilidade e autogestão: um estudo sobre a dimensão contábil nos processos de autogestão dos empreendimentos de economia solidária / Accounting and self management: a study on the countable dimension in the process of self management of the economy enterprises
In this work, accounting takes on historicity and places itself in the context of Solidary Economy (SE) as a basic instrument of democracy and citizenship. Focusing on the relationship between Accounting and Self management (the model of management of SEs), the objective of the study was to understand and to analyze the reach of accounting in the processes
Publicado em: 2006
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12. Balanced scorecard: um aplicativo para ser usado em sala de aula
This dissertation, called "Balanced Scorecard: a practical model to be used in the classroom",has an approach of teaching Balanced Scorecard (BSC) through business games. The BSC is a managerial tool that allows a strategic opening on operational levels of the organization, making it compatible with the concept of Managerial Accounting that, in its present s
Publicado em: 2006