Engenharia de Produção

URI Permanente desta comunidadehttps://repositorio.cesupa.br/handle/prefix/33

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Navegando Engenharia de Produção por Assunto "Balanced Scorecard (Administração)"

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    A contabilidade de custos como ferramenta de análise de lucratividade e formação de preço na empresa de materiais de construção XWZ
    (Centro Universitário do Estado do Pará, 2019) Mota, Érica Wanzeler; Fernandes, Alexandre Augusto Haick; http://lattes.cnpq.br/5543857806408975
    The development of the global scenario has caused numerous changes in the labor market, because of this, companies had to improve to remain survivor at the high level of competitiveness. With this, the creation of competitive differentials is of paramount importance, where the control of the expenses assists in the business success. In view of these facts, this work has the purpose of analyzing the profitability and the formation of the sale price at the company XWZ in Ananindeua-PA. As for the research methodology, it is based on a descriptive study, since the facts are observed and analyzed without modification. It has a qualitative-quantitative approach, being quantitative as to the use of accounting procedures and qualitative by the analysis of cost information, and as for the technical procedures, it is a case study, with documentary and bibliographical. As a result of the XWZ's 2017 data collection, the ABC's ten most profitable products were identified by ABC, totaling 33.43% of gross revenue. The results demonstrate that the company has made a favorable contribution margin on its merchandise, where the geo.4 "C / 4M STD coating is the most profitable product. And according to the margin of safety, made sure the pump sub. 0.75CV is giving harm to the company. Using the mark-up index, it was noted that prices are being supplied inadequately. In addition, it is recommended that the company XWZ analyze and readjust its variable expenses in order to obtain greater profitability of its products.
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    Desenvolvimento das fases iniciais do BSC para construção da visão estratégica em um grupo de fazendas de gado de corte da região amazônica
    (Centro Universitário do Estado do Pará, 2023-12-07) Costa, Gabriel Santiago Gama da; Oliveira, Márcia Cecília Rodrigues de; http://lattes.cnpq.br/9031699274609496; Araújo, Felipe Fonseca de; http://lattes.cnpq.br/7813087449689787
    The importance of agribusiness for Brazil and its financial results are noticeable, however, with the growth and modernization of this sector, the level of competitiveness and the need for more assertive decision-making increase. Thus, the present work sought, based on the Balanced Scorecard, to implement the strategic vision in a beef cattle company in Pará called Fazenda Aruans. Based on the use of Mission, Vision and Values, the strategic drivers, interviews were carried out with directors of the institution to outline these three important vectors and then have the ability to draw up a SWOT Matrix, evaluating the internal factors of the company with external factors to obtain more consistent data and write a credible work within the focus company. With these two tools applied, it was possible to outline the company's strategic objectives and relate them to each BSC perspective in the Strategic Map, correlating the objective of each of the company's areas with the business desire, therefore, two main objectives were identified: double the number of animals on the same volume of land that the company has and verticalize the organization's production chain. With this, each perspective was constructed.
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    Elaboração de um planejamento estratégico para uma empresa no setor de paisagismo em Belém - PA
    (Centro Universitário do Estado do Pará, 2021-12-17) Nonato, Emanuel Rodrigues; Santos, Lorena Ferreira Fiock dos; Oliveira, Fransuze dos Santos; Conde, Cláudio Luciano da Rocha; http://lattes.cnpq.br/4768582829135033
    Planning strategically is a process seen as vital for all types of companies, whether small, medium or large. Thus, the present work, in addition to applying the necessary tools to plan strategically, from a financial point of view, seeks to emphasize the importance of preparing this planning. A case study was carried out based on bibliographical research about the general theme of the work, market scenario and tools, with a qualitative methodology. This research presents the elaboration of a strategic financial planning in a landscaping company located in Belém, metropolitan city of the State of Pará. Finally, it was shown that strategic planning can be used as a strategic tool to make the company more competitive, so that all efforts are directed towards her real need. Thus, the study below exemplifies this point in the company in question, bringing suggestions for improvements and an action plan to be taken so that it fulfills its mission.
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    Proposta de aplicação da ferramenta Balanced Scorecard (BSC) em uma pequena indústria de alimentos em Belém-PA
    (Centro Universitário do Estado do Pará, 2019) Camacho, Lucas da Costa Pinto; Ribeiro, Thamires Cristina Costa; Silva Junior, Carlos Gilberto Vieira da; http://lattes.cnpq.br/2738903947477853; Freitas, Felipe Fonseca Tavares de; http://lattes.cnpq.br/5523511253031983; Ferreira Filho, Franck de Azevedo; http://lattes.cnpq.br/0689569398346790
    As a result of a competitive and dynamic market, it is important that organizations, independently of their size, define strategies that can make them grow and achieve their goals. For this purpose, these have to be planned, executed and controlled, by the implentation of some management tools, such as the Balanced Scorecard-BSC, that is based in performance indicators. In spite of this, some managers, especially in Small Enterprises, don´t implement an efficient strategic planning and have difficulties to adopt the performance indicators, due to adverse factors.This research aimed to propose a management model based on BSC, using as a study object a small food manufaturer.The necessary data were collected through the evaluation of the current strategic planning and interviews with managers and employees.In addtion, the environmental was investigated, using the SWOT analysis, ideological rewiew, BSC construction, correlatin matrix and suggestions for the monitoring process of indicators and actions were made. Therefore, a control model of the stratetic planning was elaborated.