Marta Elisete Ventura da Motta

A influência da perícia contábil nas decisões judiciais

Accounting expertise is the finding tool that assists the judge in fact investigation linked to the patrimony to a correct judgment of the case. Its result is the skillful accounting that exposes content everything that was investigated during the making of the work and the conclusion reached on the subject. For this purpose it is necessary that the expert do the determining the Brazilian Accounting Standards and the code of Civil procedure, working in a suitable, clear, objective and impartial, always seeking to improve their knowledge in order to achieve excellence in their work. This context, the objective of this work was to determine if the accounting expert reports were being developed in accordance with the norms established and what influence they wield within the judiciary. The methodology used for the development of the study was descriptive and bibliographical research was used for the justification of the above. It was used a questionnaire to obtain the opinion of the judges of the Civil Courts of the counties of Cork and Lagoa Vermelha, in the State of Rio Grande do Sul, Brazil. The survey results revealed that the expert report has been used by the magistrate and serves as an important part in the decisions. It is worth noting that the research found that there are points where the reports can be improved, as the basis, content and conclusions.

Identification of bottlenecks in the planning and production control: A case study

This article was developed in a small clothing company in the city of Santa Cruz do Capibaribe-PE. This report describes the stages of manufacture of products made by the company and lists the main elements of the supply chain that adversely affect the area of planning and production control and is therefore considered bottlenecks. In view of optimization and efficiency of processes developed by the company under study listed out a series of factors that minimize the losses in the process of making and achieving productivity gains of the company.

Environmental Turbulence, New Product Development and Innovation

This study aimed to implement a systematic review of literature, in order to find theoretical support on the relationship between new product development and product innovation, moderated by environmental turbulence in the technological and market dimensions. It was used the qualitative approach, with data and information collected from published articles on the subject. The criteria researched consisted of: temporal cut from 2000 to May 2015, the article must belong to the area of Business Management or Economy, to present relationship with Environmental Turbulence, Development of New Products and product innovation. In the literature used, it was not possible found any article presenting an integrative model using New Product Development or Product Innovation moderated by environmental turbulence in its two dimensions. Based on the review accomplished, it is possible to define more four subjects to be studied in future empirical works approach these elements.

INOVAÇÃO NA PRODUÇÃO DA CARNE BOVINA: UMA REVISÃO SISTEMÁTICA DA LITERATURA

A inovacao e retratada pela literatura como crucial para a economica atual, sendo fator chave para criar uma vantagem competitiva sustentavel. Consequentemente, o interesse nesse tema tem estimulado um aumento exponencial de estudos que abordam a inovacao em diferentes areas. Considerando o exposto, esta pesquisa teve como objetivo analisar como as publicacoes cientificas tratam a inovacao na producao de carne bovina. Para tanto, realizou-se uma revisao sistematica nos artigos publicados na base de dados Scopus que atendiam aos criterios de busca previamente definidos. Os achados sugerem que as inovacoes sao importantes meios para o setor de producao de carne bovina, haja vista que possibilitam alem do aumento da produtividade, adaptacao a alteracoes do contexto, bem como, promovem a compreensao de como as inovacoes tecnologicas permitem minimizar danos ambientais causados pela producao animal.

VIABILIDADE ECONÔMICA DE UMA EMPRESA DE HORTALIÇAS MINIMAMENTE PROCESSADAS E EMBALADAS

A busca por alimentos saudaveis in natura tem apresentado tendencia de expansao e mostra que ha uma reestruturacao na venda desses produtos. As hortalicas orgânicas embaladas e que sofrem um pequeno processamento neste contexto, manifesta-se como uma alternativa a reducao significativa da perda diaria que ocorre entre a colheita e o consumidor final desses alimentos, e ao incentivo diario de seu consumo voltado para uma alimentacao mais saudavel. Todavia, embora essas vantagens tragam para o agricultor e tambem para o comercio um melhor aproveitamento de toda a cadeia, ha diversos fatores que contribuem para o crescimento constante deste mercado. Um deles e que ha interesse da populacao em consumir esses alimentos em quantidades menores que o mercado oferece, assim, abrindo um novo nicho de expansao aos alimentos orgânicos. Diante disso, este estudo teve por objetivo avaliar a viabilidade economico-financeira da implantacao da empresa de hortalicas orgânicas minimamente processadas, embaladas mapeando as fases que compoe a cadeia de processos ate o consumidor final. Esta empresa tem por finalidade, a producao, embalo e comercializacao de verduras in natura. Para tanto, foi realizada uma pesquisa quantitativa descritiva, realizando as analises das projecoes financeiras para os cenarios: realista, otimista e pessimista. Os indices economicos calculados evidenciaram viabilidade do negocio para os cenarios realista e otimista, enquanto que os achados do cenario pessimista nao foram favoraveis para a implantacao do negocio. Palavras-Chave: Viabilidade economico-financeira; Horticultura; Produtos orgânicos.

APLICAÇÃO DE FERRAMENTAS GERENCIAS: ESTUDO DE CASO NA LANCHERIA DA CATARINA, BOM JESUS / RS

Com o mercado competitivo e exigente por produtos de qualidade, torna-se uma obrigatoriedade ao empresario empreendedor buscar conhecimentos gerenciais para melhor controlar seu negocio. O presente estudo objetiva apurar o custo de 5 (cinco) produtos comercializados na Lancheria Catarina, Bom Jesus/RS: pastel de carne, enroladinho de salsicha, croquete, frango frito e rosca de polvilho, pelo metodo de Custeio por Absorcao e Variavel e aplicar as ferramentas gerencias: Margem de Contribuicao, Ponto de Equilibrio, Margem de Seguranca e Preco de Venda, objetivando identificar se a empresa auferia lucro nos meses de agosto, setembro e outubro de 2007, estudados. A metodologia utilizada foi a pesquisa exploratoria, tambem caracterizada quanto a aquisicao de referencias bibliograficas, operacionalizado atraves de um estudo de caso. Como resultados, obteve-se que todos os produtos analisados deixam um resultado positivo, comprovando a continuidade da empresa.

Desenvolvimento de uma ferramenta de controladoria aplicável ao processo de fundição por cera perdida

A existencia do ambiente cada vez mais competitivo torna crescente a necessidade de conhecer e analisar o desempenho da empresa sobre diferentes aspectos: financeiro, cliente, interno, aprendizado e crescimento. este mercado faz com que as empresas busquem constantemente aumentar seus controles, assim como de conhecer seus indicadores, utilizando ferramentas que possam avalizar seu desempenho, evidenciando atividades que agregam valor, realizar comparacoes e rever as estrategias de empresa, buscando maior eficiencia na atividade operacional assim como maior eficacia no resultado operacional. O objetivo deste trabalho foi realizar um levantamento dos indicadores existente em uma empresa microfusao situada na serra gaucha, bem como, desenvolver uma ferramenta que possibilita a avaliacao do desempenho, aplicavel ao processo de fundicao por cera perdida. Obteve-se uma ferramenta composta por uma estrutura de indicadores estrategicos que visam atender as exigencias impostas pelo ambiente mais competitivo e, possibilitando aos gestores compreenderem as interligacoes existentes entes as diferentes areas, e assim, auxiliando-os no processo de planejamento, execucao e controle. DEVELOPMENT OF A TOOL FOR CONTROLLING APPLICABLE TO CASTING PROCESS FOR LOST WAX ABSTRACT The existence of the increasingly competitive environment makes growing the need to understand and analyze the companys performance on different aspects: financial, customer, internal, learning and growth. This market makes companies seek to constantly increase their controls, as well as meet your indicators, using tools that can evaluate its performance, highlighting activities that add value, perform comparisons and review company strategies, seeking greater efficiency in operating activities as well as greater efficiency in the operating result. The aim of this study was to conduct a survey of existing indicators in investment casting company located in serra gaucha, as well as, develop a tool that allows for the evaluation of performance, applicable to the lost wax casting process. It was obtained a tool consisting of a framework of strategic indicators which aim to meet the demands imposed by the environment more competitive and enabling managers to understand the existing interconnectors loved the different areas, and thus, assisting them in the process of planning, implementation and control. Keywords : Performance Indicators. Tool for Controlling Analysis

A criação de valor medida pelo EVA versus o resultado contábil

This article aims to apply the measure of performance EVA ® in the financial statements of a company located in the mountainous region of the State of Rio Grande do Sul, for the financial years 2006, 2007 and 2008. Were discussed concepts and features of Value-based management, concepts of Economic Value Aded (EVA ®). In this case were evidenced calculation formulas discussed by the authors to help understand this measure of performance. This search can be classified as quantitative and exploratory, operacionalizada through a single case study, based on literature review and data collection through a desk research. There was the added value in just an accounting exercise, notably, justified by the Statements in question. Based on the development of study one can realize the importance for business management, which in addition to the accounting profit, has information about the creation or not of value for its shareholders. The company, in the period under examination, it underwent significant changes, i.e. it is no longer a simple rural producer and becoming a id-market agribusiness. These changes are providing positive outcomes for members, identified by applying the calculation of EVA ®.

An algorithm for quality control charts for autocorrelated data

Currently considerable attention has been given to the effect of data correlation on statistical process control (SPC). Use of traditional SPC methods when observations are correlated often leads to misleading conclusions as to whether or not the process is under control. The objetive of this paper is to develop an algorithm to adjust a model ARMA(p,q), for calculate the run length distribution (RLD), the average run length (ARL), and the standard deviation of the run length (SRL), for residual control charts X(ind) and MR used to monitor autocorrelated processes. The algorithm was used for analysis of real data. We conclude that for negative first-order autocorrelation, the residuals chart is performing better than the Shewhart chart for independent observations.