Controladoria e Finanças Empresariais (Mestrado Profissional) - Dissertações - CCSA Higienópolis
URI Permanente para esta coleção
Navegar
Navegando Controladoria e Finanças Empresariais (Mestrado Profissional) - Dissertações - CCSA Higienópolis por Assunto "aprendizagem organizacional"
Agora exibindo 1 - 3 de 3
Resultados por página
Opções de Ordenação
- DissertaçãoAnálise da lucratividade de cliente: pesquisa intervencionista em uma indústria de bebidasPereira, Bruno Vanderlei (2019-11-07)
Centro de Ciências Sociais e Aplicadas (CCSA)
Purpose: This study aims to develop and analyze customer profitability in a beverage industry. The beverage market has a high level of supply and a customer can be loyal without details. Thus, it becomes very important to identify how the company's management control processes are and why something is credited and innovative for a company, or the focus on analyzing customer profitability is of the utmost importance for decision making and contribution with as company strategies. As a result, this study has the ability to research the strengths and those that customers of self-service channels and distributors can bring about the bottom line. Literature/methodology/approach: The literature was reviewed to support the principles of management control system, customer profitability, family business control, learning and decision-making theories. Given this, a fieldwork was carried out in the company that had the phenomenon to be studied. Initially, interviews were conducted with the main people related to the subject in order to understand the industrial process, customer characteristics and difficulties linked by each customer before performing an operation. Then, 7 self-service customers and 6 distributor-profile customers who had carried out operations from January to July 2019 were selected, in order to leave the search balanced and with the same parameter for all customers. The efforts that customers demanded from the company under study were measured and presented in a P&L. Findings: The main results analyzed show that for self-service clients, selling expenses with relationship agreement and fixed expenses stipulated in contracts end up having a marked negative impact on the result and negotiation processes tend to be very complex without these types of expenses, On the other hand, the visibility that this type of channel provides makes the product always in evidence in the market. For distributing customers, the operation tends to lead to many discounts with product bonuses, yet the results related to operating margin achieve advantage when compared to the self-service channel but are disadvantaged when the criterion is brand visibility and disclosure. Practical implications: Beverage companies tend to be in a very competitive market where success / profit is often tied to cents, so having a report that is able to present customer profitability separates by acting channels, the chance becomes big and evident to have improvements in management controls and consequently in strategic decisions. Such analysis allows us to identify the chance of having the characterization of each customer and how much it may be profitable or not for the company and can even be identified if it makes sense to continue making sales to a particular customer. Originality and contributions: For the company terms, this research made a real contribution and was original mainly because they did not have a management control in the form of a report demonstrating customer profitability. Being able to have real numbers and conditions by analyzing and identifying who really ensures profitability for the company. The findings of this research shed light on the real importance of these analyzes by meeting the characteristics exposed in the academic setting. - DissertaçãoEfeitos na aprendizagem para auditoria interna na mitigação do risco de corrupção nas empresas envolvidas com a Operação Lava JatoSantos, Antonio Edson Maciel dos (2019-08-02)
Centro de Ciências Sociais e Aplicadas (CCSA)
Purpose: The objective of this study was to identify the learning effects for Internal Audit in mitigating the risk of corruption in the companies involved in the Lava Jato Operation, comparing before and after the event. The main references researched were: Organizational Learning and Culture, Corporate Fraud, Corruption, Lava Jato Operation, Internal Auditing, Governance, Risk and Compliance. The study is based on authors and references such as: Argyris and Schon, Abramo and Institute of Internal Auditors (IIA), Transparency International (TI), Federal Public Ministry (MPF) and the Brazilian Institute of Corporate Governance (IBGC). Design/methodology/approach: The method used to conduct the research was characterized in an explanatory research with a qualitative approach, performed with managers responsible of the Internal Auditors of the companies involved in the Lava Jato Operation, the data were collected through semi-structured and unstructured interviews and for the interpretation of the interviews content analysis was used. In view of the research. Results: its results showed that the main learning effects for Internal Audits were: (i) greater focus on mitigating the risk of corruption; (ii) prioritization of investments in people, training and technology; qualification of Internal Auditing and (iv) creation of business opportunity. Moreover, the Internal Auditing was independent in its activities, as well as the objectivity of his managers. When the subject is preparing for risk mitigation of corruption, it has been noted that Internal Auditing have had relevant preparation, but there are still opportunities for improvement. When compared to the practice of Internal Auditing with the adherence to IPPF - Audit of anti-bribery and anticorruption programs, issued by the IIA, the study points out that this adherence is partial on the part of the companies studied, since the audit of culture was little explored by the companies researched. Practical implications: It is worth highlighting that the issues explored in this study, as well its results, can contribute to the Internal Auditing to be better prepared to help mitigate the corruption risk of their respective organizations, which in practice has resulted in better structured, independent and better prepared audits to mitigate the risk of corruption . Originality/value: In the literature review, no research records were identified that addressed the Internal Auditing learning in cases of corruption. In this sense, the study also offered a scientific contribution and the formulation of new questions to be answered about Internal Auditing. - DissertaçãoGestão e controle comercial de uma pequena corretora de seguros e saúde : um estudo intervencionistaSilva, Emersson Luan dos Anjos (2022-02-02)
Centro de Ciências Sociais e Aplicadas (CCSA)
Considerando que as organizações necessitam de Sistemas de Controles Gerenciais para tomar decisões adequadas, e o sistema Customer Relationship Management (CRM) pode promover melhorias nos processos organizacionais, fornecer informações significativas e possibilitar um aumento nos desempenhos financeiros, marketing e operacional, este estudo possui o objetivo de descrever as influências ocorridas na aprendizagem organizacional após implementação de um sistema CRM em uma microempresa do mercado de seguros e saúde. Durante o estudo foi utilizado o método indutivo, com natureza de pesquisa aplicada e abordagem qualitativa. Os objetivos metodológicos foram divididos em exploratório, explicativo e descritivo, de acordo com cada fase da pesquisa, as quais são aprofundadas durante a seção do cronograma. Quanto aos procedimentos, o estudo classificou-se como abordagem intervencionista devido a característica de colaborar na troca de interesses entre pesquisadores e práticos. Em relação a coleta e tratamento de dados, foi utilizado o método de observação direta intensiva, o qual abrange a utilização da técnica de observação e técnica de entrevista. Os resultados demonstraram que a perspectiva êmica e a perspectiva ética são fundamentais na interpretação das influências relacionadas ao processo de aprendizagem organizacional; implementar um sistema CRM provoca modificações nos sistemas de controles empresariais e transforma os processos operacionais, estratégicos e culturais de uma organização; a gestão de conhecimento contribui no desenvolvimento de processos organizacionais; a metodologia intervencionista oportuniza a transferência de experiências e conhecimentos, práticos e teóricos, os quais permitem o desenvolvimento de trabalhos colaborativos entre pesquisadores e práticos; e utilizar um sistema CRM promove mudanças comportamentais e cognitivas, as quais possibilitam aprimoramentos dos recursos organizacionais como habilidades, capacidades e competências, de maneira que ocorra aprendizagem organizacional. A pesquisa possui algumas limitações, como o curto período de intervenção; as particularidades da organização intervertida; e a circunstância do pesquisador pertencer grupo familiar da organização intervertida. Entretanto, esta pesquisa traz contribuições para a literatura, demonstrando que Pesquisas Intervencionistas em empresas ligadas a grupos familiares de pesquisadores podem proporcionar resultados empíricos positivos; confirmando sobre a ocorrência de Aprendizagem Organizacional durante o processo de implementação de sistema CRM; e ratificando e validando estudos anteriores sobre a importância da Gestão de Conhecimento para implementar um sistema CRM.