Accounting Information Systems
Mostrando 13-24 de 57 artigos, teses e dissertações.
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13. 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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14. Limiting factors in cost systems implementation in medium size enterprises: a case study / Fatores limitantes em implementações de sistemas de custos em empresas de porte médio: um estudo de caso
In the current companies competitive environment, it is necessary that they use tools to keep their continuity. The Strategic Cost Management is one of these devices and, therefore, a cost system is necessary to guide the managers decision of an organization, which starts to demand faster more elaborated information. These systems implementation, which are m
Publicado em: 2008
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15. Uma investigaÃÃo do uso da contabilidade de custos em instituiÃÃes hospitalares de Teresina (PI) / An inquiry of the use of the accounting of costs in hospital institutions of Teresina (PI)
Although the hospital has, among its characteristics, the commitment with the societyâs health, such fact does not make it lose its business entity character. In order to remain in the competitive market, health organizations need a well-elaborated costs system that makes them know their reality and provides conditions for negotiation with their customers,
Publicado em: 2008
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16. Perfil dos atributos do sistema orçamentário sob a perspectiva contingencial: uma abordagem multivariada / Profile of attributes of the system budget from the perspective contingencial: a multivariate approach
The budgetary system is a relevant accounting tool to the decision-making within the high complex context of the contemporary reality, since it represents a prospect of the business vision, translating its strategy and offering conduct guidance. The budgetary systems composition and the reasons for its use (as a form of targets communication, performance eva
Publicado em: 2008
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17. 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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18. Environmental impacts and nutrient recycling on pastures grazed by cattle
Grasslands are being replaced by urbanization and more profitable agricultural activities around the world. Producers may be faced with land constraints and need to consider intensification of the remaining grasslands as a means of maintaining overall production on a decreasing land resource. However, intensification of the grazing system is usually associat
Revista Brasileira de Zootecnia. Publicado em: 2007-07
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19. Accounting information systems: modeling and intelligent agents application / Sistemas de informação contábeis: modelagem e aplicação de agentes inteligentes
A contabilidade é ciência destinada ao tratamento da informação de eventos econômicos que ocorrem dentro das organizações. Diversas técnicas de registro e tratamento de dados foram desenvolvidas ao longo do tempo para gerar informações relevantes nas tomadas de decisões. Nesse sentido, a contabilidade tem sua origem no método das partidas dobrada
Publicado em: 2007
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20. Um estudo sobre a influência dos sistemas de informações nos processos administrativos e na contabilidade
O presente estudo teve por objetivo evidenciar quais são as funções da contabilidade e os processos administrativos mais afetados, com a maior de integração dos sistemas de informações. Para isso, foi realizada uma pesquisa de campo junto às empresas industriais de médio e grande porte do estado do Rio Grande do Sul, constantes no cadastro obtido ju
Publicado em: 2007
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21. Estudo da percepção dos usuários dos módulos contábil e fiscal de um sistema ERP voltado para as empresas do setor de transporte rodoviário de cargas e passageiros
This research looked for to study and to evaluate the perception of the users of the modules of accounting and tax bookkeeping of an integrated system ERP - Enterprise Resources Planning. The system was developed to take care of the necessities of the companies of the sector of road transport of passengers and loads. The evaluated perception is on the impact
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 31/08/2006
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22. Utilização do sistema de informação do emissor de cupom fiscal como instrumento de gestão no setor supermercadista do Estado de Santa Catarina
Such is the case of the Fiscal Coupon Emissary, that grants the emission of documents and is obligatory. It also shows to be an important instrument for managing purposes to the executives of the supermarket sector, when linked to the fiscal function, by answering with a reduction in expenses, costs and tributes, by means of specific records. In this way it
Publicado em: 2006
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23. A investigation of use management accounting tools for brazilians enterprises / Uma investigação do uso de artefatos da contabilidade gerencial por empresas brasileiras
Após a afirmação de Johnson e Kaplan, em 1987, através do livro ?Relevance Lost?, de que a Contabilidade Gerencial tinha perdido sua relevância, diversos artefatos foram desenvolvidos. Ao final da década de 1980, o IMA divulgou pesquisa que identificava quatro estágios evolutivos da Contabilidade Gerencial. A presente dissertação distribuiu alguns a
Publicado em: 2006
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24. Aplicação de conceitos da gestão econômica (GECON) em hospitais : uma análise focada na visão de gestores hospitalares do estado de Pernambuco
The State of Pernambuco is recognized in national ambit by its development in the medical area. The Recife Metropolitan Area (RMR) detaches in Brazilian northeastern context by the existence of a high number of health services units, where public and deprived hospitals are located with more than 50 years, generating employment for a great number of people. I
Publicado em: 2006