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Arranjos entre fatores situacionais e sistema de contabilidade gerencial sob a ótica da teoria da contingência; Arrangements between situational factors and management accounting system based on the contingency theory

Guerra, Almir Rogério
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 26/03/2007 Português
Relevância na Pesquisa
66.09%
Contrariando o caráter universalista das abordagens clássicas anteriores, a Teoria da Contingência defende que não há uma melhor forma de se organizar. Conforme o contexto ambiental apresentado, a organização deve se estruturar de uma maneira diferente. No âmbito da contabilidade gerencial, os estudiosos desta teoria argumentam que não há como desenvolver um Sistema de Contabilidade Gerencial (SCG) que tenha a mesma eficiência em todas as situações. Diferentes ambientes requerem diferentes modelos de estratégia e estrutura organizacional, o que termina por impactar a forma como o SCG é organizado. Amparada então pela teoria contingencial, a presente pesquisa tem por objetivo identificar e analisar os arranjos promovidos pelo encaixe existente entre os fatores ambientais e organizacionais nas maiores empresas atuantes no mercado brasileiro. Os fatores empregados são: ambiente, tecnologia, estratégia, estrutura organizacional, atributos do SCG e desempenho organizacional. Para cada fator, há uma ou mais variável que procura mensurar o quanto as características tratadas estão presentes. A coleta dos dados se deu por meio de questionários enviado às empresas constantes no projeto Melhores & Maiores, edição 2006. A amostra final é composta por 104 participantes...

Uma contribuição ao estudo da contabilidade como sistema de informação; A contribution to the study of accounting as an information system

Riccio, Edson Luiz
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 15/04/1992 Português
Relevância na Pesquisa
46.15%
O contínuo aparecimento de novos conceitos para o desenvolvimento e controle de uma organização, os avanços da Contabilidade Gerencial além da crescente demanda pela Contabilidade Financeira colocam um desafio para a Contabilidade e todos os envolvidos na sua utilização, operação, pesquisa, desenvolvimento e implementação. Este desafio tem sido mais forte devido ao aumento da complexidade das organizações e o impacto causado pelos Computadores, que reforçaram o conceito de velocidade nos negócios. Adicionalmente, a influencia da cultura japonesa na Administração Organizacional, mais especificamente, "kanban", "Just in Time", Circulos de Qualidade e flexibilidade, trouxeram mudanças no comportamento organizacional, pressionando a área contábil a atuar dentro dos mesmos padrões. Muitos autores tem questionado sobre estes aspectos como, por exemplo: Bromwich & Hopwood em " Research and Current Issues in Management Accounting (1986, dizendo: "Varias abordagens para estrutura organizacional estão criando diferentes necessidades de informação para decisão e controle. Maior enfase está sendo colocada na necessidade de atender tanto as necessidades de informação locais quando as da administração central, e mais...

A utilidade da contabilidade de custos nas autarquias : o caso da fixação das tarifas e preços municipais; Cost accounting applications in local governments : the case of municipal tariffs and prices settings

Costa, Teresa Carmo Salgueiro
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Dissertação de Mestrado
Publicado em 17/01/2006 Português
Relevância na Pesquisa
46.1%
Dissertação de mestrado em Contabilidade e Auditoria.; As autarquias locais deparam-se actualmente com um cenário de escassez de recursos para fazer face ao acréscimo constante das necessidades locais. As receitas em relação às quais as autarquias têm maior margem de manobra financeira são as oriundas das taxas, tarifas e preços. Deste modo, importa analisar a informação que é utilizada como base de trabalho na ponderação dos valores a cobrar aos utentes dos bens e serviços. O POCAL veio responder a esta necessidade ao estabelecer a obrigatoriedade da Contabilidade de Custos no apuramento dos custos das funções e dos custos subjacentes à fixação de tarifas e preços de bens e serviços. Neste contexto, o principal objectivo desta dissertação consiste, por um lado, em verificar se as entidades pertencentes à Administração Local já têm implementado um sistema de Contabilidade de Custos e, por outro lado, verificar se a informação proporcionada por este ramo da contabilidade auxilia as tarefas conducentes à fixação das tabelas de tarifas e preços municipais. Neste sentido, para o desenvolvimento do estudo empírico, realizámos um questionário aplicado a todos os Municípios, Serviços Municipalizados e Empresas Municipais da região norte do país. Os resultados obtidos neste estudo evidenciam que a maioria das entidades analisadas ainda não implementou um sistema de Contabilidade de Custos. Apesar da quase totalidade dos inquiridos reconhecer a importância da informação proporcionada por este sistema...

Quality Management System and the Role of Accounting in Portuguese SME

Pires, António Ramos; Ferreira, Osvaldo; Saraiva, Margarida; Novas, Jorge Casas
Fonte: Moderna organizacija - Faculty of Organizational Science - University of Maribor Publicador: Moderna organizacija - Faculty of Organizational Science - University of Maribor
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
46.12%
Purpose: Despite the associations of the quality movement with the certification of quality management systems (QMS), these by themselves are not sufficient to ensure the competitiveness of organizations, namely if the implementation and the certification is due to external motivations. Considering the growing scarcity of resources and increased competition, now on a global scale, organizations, and particularly small and medium enterprises (SMEs), need to be more efficient, measuring and improving their performance. Thus, the existence of a QMS directed to the continuous improvement of procedures and processes and customer satisfaction, and the existence of an accounting system that, in addition to ensuring compliance with legal requirements, have the ability to produce timely and relevant information to support the decision process, can make the difference between discontinuation and progress of SMEs. In this context, this study aims to study the positioning of Portuguese SMEs with relation to the QMS and to investigate their use of accounting as an information system for management. Methodology/Approach: Data were collected through a questionnaire sent to a thousand companies. Findings: The results show that although the respondents recognize the importance of quality management and the role of accounting in the management of their companies...

The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833

Martins, Cátia Filipa Alves
Fonte: NSBE - UNL Publicador: NSBE - UNL
Tipo: Dissertação de Mestrado
Publicado em /06/2010 Português
Relevância na Pesquisa
56.12%
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics; Accounting History can be seen as a source of data and a tool for economic history. This project aims to present the accounting system of the Monastery of Santa Maria de Belém in its last reporting period (1833). After a brief characterization of the monastery, the research follows with the analysis of its Inspection Book of Expenses and Receipts. The Monastery accounting did not use the double-entry system, neither the accruals concept. Instead, it adopted a cash basis accounting and the charge and discharge system. Accounts are organized by activity centers which proved to be useful for economic analysis.

Mongolia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.17%
This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation to evaluate institutional capacity and make policy recommendations. Since 1993, the World Bank and other development partners of Mongolia have provided financial and technical support to help Mongolia develop a legal framework, facilitate accounting education and adoption of IFRS and ISA by enterprises, constitute a new professional body, establish the examination of certified public accountants, and strengthen accounting and auditing in both public and private sectors. As a result, Mongolia has made significant changes from the old accounting for planned economic system to a new market-oriented accounting system that follows international good practices. All key economic sectors in Mongolia rely on high-quality financial information...

Botswana - Accrual Accounting Policy Note and Guide

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
56.25%
This paper comprises two volumes: volume one, this concise policy and guidance note that deals with the request as outlined, and a volume two which provides more detailed technical guidance on the implementation of International Public Sector accounting Standards (IPSAS) accrual based standards. Recommended reforms directly relevant to this paper include: 1) fiscal reforms on both the revenue and expenditure sides to limit fiscal deficits and ensure a return to a sustainable medium term fiscal path; and 2) transforming the current planning and budget system which falls short in meeting the usual measures of budget effectiveness by, for example, moving towards government-wide medium term fiscal and expenditure frameworks and a program budget in the medium term, in tandem with public sector reform and the necessary changes to the Public Financial Management (PFM) legal framework and the government accounting system. Accrual accounting is a methodology under which transactions and other events are accounted for when they occur...

Report on Pilot Study on Migration to Accrual Accounting : Forest and Health Departments of State Government of Madhya Pradesh (India)

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.13%
The objective of this study is to identify gaps between the existing cash based accounting system and the accrual based accounting system to assist Government Accounting Standards Advisory Board (GASAB) to address issues related to Property, Plant and Equipment (PPE) and inventories during actual migration to accrual accounting. This study also includes documentation of operational and implementation issues and suggested solutions to latent problems and road blocks if any so as to provide necessary inputs to GASAB for framing appropriate. Guidelines for migration of Government accounts from cash basis to accrual accounting system. The study is noteworthy that not only statement of financial position for the reporting entity has been prepared but it also discloses physical assets and current liabilities. Maintenance of proper records of various classes of assets (constructed, acquired or donated), inventories, receivables and carry over as prescribed in the financial rules and departmental regulations is a starting point for transition to accrual accounting.

Study of Recent Literature on Public Financial Management and Accountability (PFMA) System of the Government of India

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.16%
This report conducts a survey of the more recent literature on the public financial management and accountability system of the Government of India and analyzes its contents. The overall objective is to provide the basis for enhanced knowledge and understanding of the public financial management and accountability system including its strengths and weaknesses as perceived by the authors of the publications. The study prepares an annotated bibliography of select contemporary material on the public financial management and accountability system and presents an analytical survey relating to its various components. The study concludes that the legal systems are in place in all areas, as well as the attendant procedures, rules and regulations. Trained manpower is available. Oversight systems are vibrant through well established independent external audit and legislative committees. There is increasingly more transparency in the budgetary disclosures. Steps have been taken to review the existing accounting systems. One area of concern is the compliance gap. There is found to be slackness in observing and enforcing the rules and regulations.

A study of the adequacy of the Navy Industrial Fund accounting system for use with the RAMP SMP facility

Bryant, Michael Bentley
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado
Português
Relevância na Pesquisa
56.16%
Approved for public release; distribution is unlimited; Using modern automated manufacturing techniques changes the behavior of traditional manufacturing costs incurred in labor intensive processes. The Navy RAMP SMP (Rapid Acquisition of Manufactured Parts Small Manufactured Parts) facility is an automated manufacturing facility which is envisioned to operate within the Navy Industrial Fund (NIF) system. The traditional NIF cost accounting system may be inadequate to deal with the changes in costs that will result. The purpose of this thesis is to determine the adequacy of the NIF accounting system to properly account for costs incurred in the RAMP SMP facility. This thesis describes the RAMP SMP facility, discusses the accounting issues which arise when automated manufacturing techniques are introduced, provides an overview of the NIF accounting system, and analyzes the NIF accounting system's adequacy for use with the RAMP facility. The author concludes that some elements of the NIF accounting system are inadequate in their present state for use with the RAMP SMP facility. (kr); http://archive.org/details/studyofadequacyo00brya; Lieutenant, Supply Corps, United States Navy

Nepal - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
46.11%
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost- effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well- based knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.

Bangladesh : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
46.11%
This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh and to provide greater stimulus for more cost effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Financial Sector Study
Português
Relevância na Pesquisa
46.13%
This report aims to support regional collaboration and renewed collective efforts to strengthen financial management and oversight practices in South Asia. It compares the public sector accounting and auditing practices in eight South Asian countries to international standards. It is intended to inform public sector accounting and auditing authorities, primarily Ministries of Finance, accountants general, and auditors general, and support their efforts to provide senior policy makers and the general public in their countries with credible, relevant, and useful financial information about the collection, management, and use of public resources. This report is based on detailed 'gap analysis' assessments that were prepared in recent years in Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, and Sri Lanka, providing comparisons of public sector accounting and auditing practices in those countries to international standards. This report is a synthesis of the gap analysis reports.

Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
46.15%
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in accordance with the internationally developed standards of fi nancial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.

Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
56.17%
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. The analysis in this report has been conducted in light of the strong measures being taken in the Kingdom of Bhutan to reform the accounting and auditing processes. The report addresses several issues such as: adopting international accounting standards in major public enterprises; implementing professional leadership in accounting and financial management; implementing a fully integrated, computerized government accounting system; drafting new acts on public financial management and combating corruption; strengthening the Royal Institute of Management (RIM); and providing training for finance...

Afghanistan - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
46.12%
This assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Afghanistan and to provide greater stimulus for more cost-effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common firmly based knowledge as to where local practices stand in accordance with international standards of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements. The study has taken the international standards as axiomatic with any acceptable options incorporated in the standards. The study has not assessed whether the country should adopt a limited version of the standards, as the processes of developing the standards have already considered any acceptable options that can be incorporated into the text of the standards...

The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System

Adde,Tiago Villac; Iudícibus,Sérgio de; Ricardino Filho,Álvaro Augusto; Martins,Eliseu
Fonte: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Publicador: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2014 Português
Relevância na Pesquisa
56.12%
The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914. After the Proclamation of the Republic was announced in 1889, the government started to expand its administrative bodies, necessitating the introduction of a bureaucracy able to perform new functions. In the same period, Brazil experienced a strong economic development with the development of its coffee industry. In 1905, under the leadership of Carlos de Carvalho, São Paulo State Treasury bookkeeping tasks were introduced under a double-entry bookkeeping system and through accrual and financial accounting. Double-entry bookkeeping practices in the federal public accounting system, although enshrined in law since 1808, were only fully realized after the creation of the Double-entry Bookkeeping Committee in 1914. In that same year, due to the negotiation of a second funding loan, English creditor bank auditors requested a balance of the National Treasury from the Minister of Finance Rivadávia Corrêa. Because the balance had not been prepared in eight years, the Double-entry Bookkeeping Committee was established in June of 1914, and this body completed a technical audit of Revenues and Expenditures. The committee also conducted the state administration's first Asset and Liability audit since the colonial era. The Double-entry Bookkeeping Committee of 1914 spearheaded changes to the Brazilian public accounting system...

Sistema contábil para gestão da ecoeficiência empresarial; Accounting system for company eco-efficiency management

Vellani, Cassio Luiz; Ribeiro, Maísa de Souza
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/04/2009 Português
Relevância na Pesquisa
55.97%
Desenvolvimento Sustentável, Responsabilidade Social Corporativa e Sustentabilidade Empresarial são conceitos que convergem para o mesmo objetivo: integrar os aspectos econômicos, sociais e ecológicos dos negócios. Muitas empresas mantêm ações que visam à proteção ambiental. No entanto, para contribuir para a sustentabilidade do negócio essas atividades devem convergir para a ecoeficiência. Para isso, a ação ecológica empresarial deve atuar sobre os resíduos emitidos pelas operações da própria empresa e os gastos nelas incorridos devem resultar em benefícios econômico-financeiros ao negócio. Nesse contexto, este artigo identifica a seguinte pergunta de pesquisa: em termos contábeis, como podem ser categorizadas as ações ecológicas empresariais para fornecer informações sobre eventos relacionados com a ecoeficiência do negócio? Procura-se responder a essa pergunta por meio de uma Pesquisa Estudo (holístico) de Casos Múltiplos (tipo 3) e com a seguinte proposição: as ações ecológicas empresariais (AEE) foram classificadas de acordo com suas finalidades, ou seja, tratamento de resíduos próprios, decorrentes de ações internas e ações decorrentes de eventos externos como a preservação de áreas verdes...

A PROPOSAL OF ACCOUNTING INDICATORS APPLIED TO BRAZILIAN CREDIT UNIONS; UMA PROPOSTA DE INDICADORES CONTÁBEIS APLICADOS ÀS COOPERATIVAS DE CRÉDITO BRASILEIRAS

Bressan, Valéria Gama Fully; Universidade Federal de Minas Gerais; Braga, Marcelo José; Universidade Federal de Viçosa; Bressan, Aureliano Angel; Universidade Federal de Minas Gerais; Resende Filho, Moisés de Andrade; Universidade de Brasília
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 03/02/2011 Português
Relevância na Pesquisa
56.04%
A major challenge for credit unions today is to create management mechanisms that are consistent with its administrative complexity, meets regulatory requirements of the Central Bank and are in accordance with their doctrinal principles. In this sense, the present study aimed to construct unpublished financial statements indicators adequate to Brazilian reality with application to credit unions, following the guidelines of the PEARLS system, created by the World Council of Credit Unions. This system is used by approximately 97 countries, though it has not yet been implemented in Brazil, due the demand for an adjustment, which was the purpose of this research, characterized as exploratory and applied. Thus, this study tried to fill a gap in the literature on the structuring of the PEARLS system adapted to Brazil so that they were discriminated against the accounts of the Accounting System for Financial Institutions - COSIF for each financial indicator, it is possible to use these indicators by managers and researchers interested in this subject or, for comparisons between financial profiles and applications in future research.; Um dos grandes desafios das cooperativas de crédito na atualidade é criar mecanismos de gestão que sejam compatíveis com sua complexidade administrativa...

Contingency Factors Influence on the Attributes of Management Accounting System: a study of textile companies in the State of Rio Grande do Sul; Influência de Fatores Contingenciais nos Atributos do Sistema de Contabilidade Gerencial: um estudo em empresas têxteis do Estado do Rio Grande do Sul

Beuren, Ilse Maria; Universidade Federal do Paraná - UFPR; Fiorentin, Marlene; Universidade Regional de Blumenau – FURB
Fonte: Universidade Federal de Santa Catarina Publicador: Universidade Federal de Santa Catarina
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; Formato: application/pdf
Publicado em 14/04/2014 Português
Relevância na Pesquisa
66.03%
The goal of this study is to determine whether contingency factors (environment, technology, strategy, organizational structure and size) influence on the attributes of management accounting system of textile companies of Rio Grande do Sul. A questionnaire was sent to the owners of 38 companies registered in the Trade Union of the cities Farroupilha e Sarandi, and were obtained 14 replies. To the data was applied the entropy technique to verify the amount of information of the responses. The results indicated that the environment variable was verifies as the one which influences the most, with an emphasis on the customer tastes and preferences and technology applied to the production process. On the other hand, competition for the purchase of inputs/components and competition attitudes was considered as the variable which influences less the companies. It was concluded that the contingency factors of environment, technology, strategy, organizational structure and size, whether with more or less information weight, influence the attributes of the Management Accounting System.; http://dx.doi.org/10.5007/2175-8077.2014v16n38p195O estudo objetiva verificar se os fatores contingenciais (ambiente, tecnologia, estratégia, estrutura e porte organizacional) influenciam nos atributos do Sistema de Contabilidade Gerencial em empresas têxteis do Rio Grande do Sul. Um questionário foi enviado aos proprietários das 38 empresas têxteis cadastradas no Sindicato do Comércio das cidades de Farroupilha e Sarandi...