Modelo de apuração de resultado para o segmento mental-mecânico sob a ótica do GECON: um estudo baseado nas indústrias de Joaçaba - Santa Catarina / Income examination model from the metal-mechanical segment under GECON S optics: a study based on the industries from Joaçaba - Santa Catarina.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2003

RESUMO

The objective of this study is to present an economic result raising model to support the managers decision making and it allow a correct presentation of the companies economic situation. Our purpose is to present a model that must be the rightest one, which is expressed in the information system and fortified on adequated elements to make that the managers decision making become the ones that improve the company s result. This research has been developed to point out and define the problem situation of the case. The objective of such research is to point out the entity from metal-mechanical section from Joaçaba, Santa Catarina, the one which we will study and present the solution. In this study we do not intend to testify a solution against the problem, but establish a result raising model. A model based on GECON - economical management concepts has been created, emphasizing the use of the opportunity cost on the economical resources measurement obtained and used in the activities of the departments, mainly in the production department, reproducing its economical and physical aspects, admitted at the moment of the transaction and identified with an activity of the corresponding department. This model shows the contribution of each activity, operating and financial, of the departments, accepted as responsability areas for the company s result and showing the added value. Finally, the orgizational effectiveness improvement needs an information system to support the managers in the management process. The result raising model belongs to a serie of actions inside the information system with the aim to get the effectiveness, measure the performance, support the manager on his decision making and expand more the continuity of the business.

ASSUNTO(S)

gecon apuração de resultado economic result raising model

ACESSO AO ARTIGO

Documentos Relacionados