Strategic Accounting
Mostrando 37-48 de 53 artigos, teses e dissertações.
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37. An study about the use of corporate performance management through Strategic Controllership. / Um estudo sobre o uso do corporate performance management pela controladoria estratégica.
The business environment is becoming continuously more and more competitive. The organization needs practical management to develop its business, anticipate actions and improve its effectiveness. This necessity generates a great requirement of available and controlled information and data for all stakeholders. We also need good systems to preview and direct
Publicado em: 2005
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38. Aplicação do sistema de custeio meta às empresas do setor faccionista de costura: um estudo de caso
This work aimed to research the application of target costing system to sewing service businesses, through a study case. The study is related to the Management Control research line of the Post Graduation Program of Accounting Sciences of the Universidade Regional de Blumenau. It is about an exploratory research, carried out through study case, with qualitat
Publicado em: 2005
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39. "Um estudo sobre a contribuição dos sistemas de inteligência de negócios na gestão econômico-financeira das empresas"
The purpose of this dissertation is the study about the contribution of the Business Intelligence Systems to the economical and financial management. The study is justified for considering the use of this technology, as an agent of organizational changes, bringing to the economical and financials manager new perspectives and better understanding of the entir
Publicado em: 2005
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40. Perfil dos grupos estratégicos bancários no Brasil / A segmentation model for the Brazilian banking system
The balance sheets of financial institutions reveal their primary strategies, namely investment and funding, which determine banks profitability. The aim of the present study was to suggest and try out experiment with a (optimal) combination for the Brazilian banking system markets based on these strategic parameters decisions, and thus, design a course of a
Publicado em: 2005
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41. Performance of Brazilian companies: year effects, line of business and individual firms
Performance varies. This simple statement conceals many intricacies of strategic management. Because performance varies among individual firms, researchers can explore factors that differentiate these firms and explain why some firms are consistently outperforming others. Because performance varies among industries, researchers can explore structural charact
BAR - Brazilian Administration Review. Publicado em: 2004-12
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42. Custeio alvo em serviços hospitalares: um estudo sob o enfoque da gestão estratégica de custos / Target costing in hospital services: a strategic cost management approach
This research aimed at verifying the practicability of the Target Costing application to hospital services, as well as identifying its peculiarities. The caesarian operation was selected as the research test product, when carried out in patients hospitalized in standard room, using health plan. Based on such purposes, several data and information sources wer
Publicado em: 2004
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43. Experiências sobre a implementação de Balanced Scorecard em empresas no Brasil: estudos de caso.
This dissertation aims to investigate the implementation of Balanced Scorecard (BSC) in two large companies that operates in Brazil. The realization of the inadequacy of traditional performance measurement systems based on Managerial Accounting that occurred from the beginning of the twenty-century due to the new external and internal operational conditions
Publicado em: 2004
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44. Estudo sobre as decisões identificadas na gestão de contratos de jogadores de futebol: o caso do Clube Atlético Paranaense / Study on the decisions identified in the contract management of soccer players: the case of the Atlético Paranaense Club
The aim of the research is to identify the events, and their respective variables, related to the management process of soccer players, so that the club managers may evaluate and measure theirs decisions. For such purpose, the investigation was guided by the following research question: if the soccer player is an asset for the club, which are the decisions (
Publicado em: 2004
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45. Contribuição ao estudo de utilidade do Balanced Scorecard : um estudo de caso de uma empresa siderúrgica e metalúrgica operando no Brasil
No ano de 1990, Robert S. Kaplan e David P. Norton desenvolveram, nos Estados Unidos da América, um sistema de suporte à decisão, denominado Balanced Scorecard. Muito embora não seja inovador, por utilizar conhecimentos e princípios contidos em teorias desenvolvidas anteriormente, o Balanced Scorecard organizou alguns desses princípios teóricos, tendo
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 03/06/2003
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46. Strategic accounting: study of case of information on competitors in an industrial company / Contabilidade estratégica: estudo de caso de informações sobre competidores em uma empresa industrial
This research sought to identify and catalogize the existing strategic competitive information sources in relation to competitors in the company Metalúrgica Siemsen Ltda. The information sources were defined on the basis of Wards model (1992), adapted by Riccio (2002), lined up with the company reality. Strategic accounting is conceptualized as an informa
Publicado em: 2003
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47. Gestão estratégica e otimização de custos de produção: a experiência da COHAB/PA na provisão de infra-estrutura urbana em assentamentos habitacionais da região metropolitana de Belém. / Strategic administration and improvement of production costs: the experience of COHAB/PA in the provision of urban infrastructure in habitational establishments of the metropolitan area of Belém.
This dissertation presents a study of organisational restructure and productive processes conducted within a public housing company, namely Companhia de Habitação do Estado do Pará (Pará Estate Housing Company) COHAB/PA, aiming at assessing the efficiency of processes and efficacy of production costs applied in the provision of urban infrastructure in ho
Publicado em: 2003
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48. Custos para tomada de decisÃo: estudo de caso Aplicado a uma empresa de engenharia de Pernambuco
This research focuses a case study realized in a mid-sized engineering service company, in Pernambuco, aiming to improve its present Management Costing Accounting System, in order to optimize the decision-making process. Therefore, the methodology used followed three steps: 1. Diagnosis of the present situation of the Management Costing Accounting System (Ho
Publicado em: 2003