Alexandre André Feil

An analysis of the sustainability index of micro- and small-sized furniture industries

The measurement of the sustainability level can bring benefits to organizations, particularly in integrating traditional and sustainable management. Thus, the scope of this study is to structure a process to measure the sustainability level, specifically in micro- and small-sized enterprises that belong to the furniture industry, providing them the possibility to measure and monitor their sustainability level through indicators, subindices and a sustainability index. Currently, there is no system for measuring the level of sustainability and its integration in the management of furniture industries. Thus, the system proposed in this article can be considered unprecedented. This measurement system comprises the equations of measurement, standardization, weighting and aggregation of indicators in a sustainability index. The practical application was carried out in nine furniture industries. The results demonstrate that the indicators, subindices and index of sustainability are adequate to diagnose their sustainability level, revealing negligence with environmental aspects. Our conclusion is that the proposed method to measure the sustainability level of micro- and small-sized industries is consistent and reflects the reality of the furniture industry. Furthermore, its efficient use should consider a joint analysis of indicators and subindices. Finally, its integration with the management process of the industries enables a diagnosis, without additional information efforts, of the strengths and weaknesses of environmental, social and economic aspects.

ELABORAÇÃO E ANÁLISE DE ORÇAMENTO EMPRESARIAL EM INDÚSTRIA DE ESQUADRIAS

O orcamento empresarial elaborado com base nos objetivos empresariais pode representar o diferencial competitivo das Micro e Pequenas Empresas (MPE). Neste contexto, este estudo objetiva elaborar e analisar o orcamento empresarial em MPE industria de esquadrias, neste estudo denominada de Alfa. A metodologia empregada vincula-se a pesquisa quantitativa-descritiva, utilizando o procedimentos tecnico de estudo de caso por meio de pesquisa documental e entrevista nao estruturada. A elaboracao do orcamento permitiu visualizar a evolucao da eficiencia economica da industria Alfa no periodo orcado, em especial, no periodo posterior ao investimento planejado na ampliacao de infraestrutura. Os principais resultados revelam que a elaboracao do orcamento da industria Alfa deve observar as caracteristicas especificas do porte MPE, em especial, as relacionadas as limitacoes dos recursos financeiros, mao de obra e o tempo disponivel. Alem disso, a previsao futura deve ser realizada com prudencia e cautela, por meio de um orcamento flexivel para adaptar-se as mudancas de mercado. A avaliacao do orcamento projetado preserva a saude financeira, patrimonial e economica da industria alfa no periodo de 2017 a 2021. Portanto, conclui-se que a elaboracao e analise do orcamento na industria de esquadria Alfa apresenta uma contribuicao em direcao a implementacao das praticas adequadas ao seu uso e performance.

MODELO DE ANÁLISE DAS DEMONSTRAÇÕES CONTÁBEIS PELO MÉTODO INTEGRADO

Este estudo visa estruturar um modelo complementar para a analise das demonstracoes contabeis tradicional por meio do enfoque integrado e estruturado por meio da regressao nao-linear, especificamente as funcoes polinomiais de grau 2. Para isto selecionou-se uma empresa de medio porte localizada no sul do Brasil, cujas demonstracoes contabeis do periodo de 20x0 a 20x4 serviram para calcular os indices de liquidez, estrutura de capital, rentabilidade e solvencia, a partir dos quais foi elaborada uma previsao futura ou regressao de 20x5 a 20x6 atraves de funcoes polinomiais de grau 2. A funcao polinomial pode ser utilizada por meio do software Microsoft Office Excel® , amplamente difuso no meio corporativo. Os resultados apresentados pelas linhas de tendencia obtiverem, em media, um coeficiente de determinacao de 0,8529, que expressa uma exatidao ou confiabilidade da projecao futura dos indices e coeficientes de 85,29%. Portanto, a analise das demonstracoes contabeis em conjunto com a linha de tendencia, faz com que o analista tenha um mecanismo de alarme quando a previsao apontar para indices com valores criticos e identifique a situacao passada e futura da corporacao. A analise tradicional das demonstracoes contabeis nao pode ser ignorada, entretanto, pelo grau de subjetividade utilizada neste processo, a inclusao da analise integrada reduz a subjetividade e atribui maior confiabilidade e maior precisao na elaboracao da sua conclusao, provendo os tomadores de decisao com uma visao proativa dos acontecimentos antes do ocorrido, podendo-se alterar o rumo da corporacao.

Ética profissional e estudantes de contabilidade: análise das variáveis intervenientes

This study aims to evaluate how accounting students perceive professional ethics considering variables linked to individual factors. In terms of methodology, this was a quantitative and exploratory study, and included a cross-sectional questionnaire. The sample represented 455 students at an IES in the southern region of Brazil. Data were analysed with non-parametric Spearman, Kruskal-Wallis and post hoc Dunn- Bonferroni tests. The results show non-religious, under 25-year-old female students working in the financial/accountant field, academically mature and who have studied ethics have individual factors towards more ethic significant attitudes. Furthermore, the professional law and ethics course in the accounting programme affected future professionals’ ethic conduct. Therefore, the individual factors analysed in this study, and the ethic education, significantly influence accounting students’ ethical attitudes. However, this assumption refers solely to this study analysis, because the literature review shows multiple results in other regions.This study aims to evaluate how accounting students perceive professional ethics considering variables linked to individual factors. In terms of methodology, this was a quantitative and exploratory study, and included a cross-sectional questionnaire. The sample represented 455 students at an IES in the southern region of Brazil. Data were analysed with non-parametric Spearman, Kruskal-Wallis and post hoc DunnBonferroni tests. The results show non-religious, under 25-year-old female students working in the financial/accountant field, academically mature and who have studied ethics have individual factors towards more ethic significant attitudes. Furthermore, the professional law and ethics course in the accounting programme affected future professionals’ ethic conduct. Therefore, the individual factors analysed in this study, and the ethic education, significantly influence accounting students’ ethical attitudes. However, this assumption refers solely to this study analysis, because the literature review shows multiple results in other regions. Palavras-chave: Professional ethics. Accounting. Ethics. Education. Ética profissional e estudantes de contabilidade: análise das variáveis intervenientes

Modelo de gestão de riscos em uma prestadora de serviços (Risk management model in a service provider)

This study aims to establish a process of business risk management in a service company for the identification and treatment thereof. The risk management methodologies used were brainstorming, analysis of probability and impact, Failure Mode and Effects Analysis (FMEA) and the degree of severity. The results revealed the identification of three risks with low severity, seven medium severity and 10 high severity. The risks of high severity were defined indicators for its monitoring and action plans for their mitigation. It concludes that the application of risk management method possible to identify the risks to which the Service Provider is subject and the appropriate treatments to monitor and minimize them. Keywords: Risk management. Business risks.Impact. Brainstorming. FMEA