Contribution Costing
Mostrando 1-12 de 12 artigos, teses e dissertações.
-
1. Engenharia de cardápios e custeio baseado em atividades: uma aplicação em restaurante oriental
Like the manufacturing sector, the service sector, and in particular the restaurant sector, are seeking new management methods that will enable more accurate cost allocation and control. This study evaluates the effectiveness of combining methods of menu engineering and activity-based costing, for determining menu costs. The research was carried out at an or
Publicado em: 2009
-
2. Contribution to the understanding of LEED certification and life cycle costing use in sustainable buildings in Brazil / Contribuição ao entendimento da aplicação da certificação LEED e do conceito de custos no ciclo de vida em empreendimentos mais sustentaveis no Brasil
A preocupação com a vida no planeta e com a qualidade de vida emergiu como foco de governantes, mídia e comunidades acadêmicas. No setor da indústria da construção civil, porém, o movimento neste sentido ainda é incipiente. Este trabalho tem o objetivo geral de contribuir para o entendimento da aplicação da certificação ambiental de edifícios n
Publicado em: 2009
-
3. Financing alternatives for the General Regime of Social Security and its implications in the Brazilian economy / Alternativas de financiamento para o Regime Geral de Previdência Social e suas implicações na economia brasileira
Since the Constitution of 1988, the deficit of the General Regime of Social Security (RGPS) has been increasing gradually, becoming the target of intense discussions in the Brazilian debate agenda. The need for changes in RGPS in order to reach the balance of public expenses and consequently economic development has become consensus in the Country. The objec
Publicado em: 2007
-
4. Cost methods and target costing: A contribution to hospitals costs study / Métodos de custeio e o custeio alvo: uma contribuição ao estudo de custos em organizações hospitalares
Lately, the humankind has experienced a huge technological advance, which resulted in an expressive rising of information for managers. Consequently, it is not possible for the organizations to revise their management practices responsible for their participation in the competitive market. Such a fact does not change in hospitals. The efficient profit of the
Publicado em: 2006
-
5. Uma contribuição da controladoria para a gestão de um centro de medicina diagnóstica
The changes in the business environment in the last two decades caused huge impact on the healthcare organizations. This new environment encourages the development of a new management process. The decision-making process, which encloses planning, execution and control, becomes important for the companies survival. The management must obtain necessary outcome
Publicado em: 2006
-
6. Desempenho de processos educacionais: mensuração e aplicação em instituição de ensino superior
This dissertation is aimed at presenting a proposal of development measurement model that results in a higher autonomy in the management of an institution of higher education. It consists of a case study that after characterizing the current historical context and elucidating basic concepts of development measurement, shows up the costs grounds, expenditures
Publicado em: 2006
-
7. Contribuição a mensuração de desempenho de processos: aplicação em instituição de ensino superior
Devido à incapacidade do setor público em prover recursos para suportar a demanda por ensino superior, nos últimos dez anos, o ensino privado acabou sendo protagonista de uma expansão sem precedentes. Este crescimento estabeleceu uma situação de intensa competitividade, devendo sobreviver apenas as instituições que consigam manter um padrão de quali
Publicado em: 2006
-
8. Modelo de apuraÃÃo de custos para apoio à gestÃo: um estudo de caso em uma distribuidora de medicamentos
Esta dissertaÃÃo apresenta o resultado de uma pesquisa empÃrica, baseada em um estudo de caso levado a efeito em uma empresa comercial do ramo de distribuiÃÃo de medicamentos com sede na Unidade Federativa de Pernambuco. O objetivo foi sistematizar as informaÃÃes de custo, fundamentando-se em modelos de acumulaÃÃo de custos existentes na literatura,
Publicado em: 2004
-
9. Uma contribuição ao estudo dos métodos de custeio tradicionais e do método de custeio baseado em atividades (ABC) quanto a sua aplicação numa empresa pesqueira cearense para fins de evidenciação de resultado. / A contribution to the study of the traditional costing methods and the method of costing based activities (ABC) with relationship to your application in a from Ceará fishing company for ends of result evidencing.
Fishing is an extractive activity and, therefore, part of the primary sector, but it also part of the secondary sector once several techniques of fish processing are considered, and it is part of the tertiary sector while companies sell their products in the domestic and in foreign markets. The primary sector is constituted by the fishing fleet, by the fishe
Publicado em: 2003
-
10. 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
-
11. Plant genome values: How much do we know?
Plants are the basis of life on earth. We cannot overemphasize their importance. The value of plant genome initiatives is self-evident. The need is to identify priorities for action. The angiosperm genome is highly variable, but the extent of this variability is unknown. Uncertainties remain about the number of genes and the number of species living. Ma
The National Academy of Sciences.
-
12. Variations in lengths of stay and rates of day case surgery: implications for the efficiency of surgical management.
Variability in lengths of acute hospital stay and rates of day case surgery is shown to be a continuing pattern which occurs both between and within countries. A model of the determinants of health service activity is presented and the contribution of different factors to the observed variations is assessed. Differences in methods of funding health services