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Proposta de precificação de serviço público; Proposal of the public service price formation

Romão, José Donizetti
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 16/10/2007 Português
Relevância na Pesquisa
55.85%
Este trabalho estuda a formação do preço de venda de serviços a partir de seu custo de produção, com enfoque nos serviços prestados pela autoridade municipal, buscando formular uma proposta de precificação de serviços capaz de auxiliar o gestor público em sua tomada de decisão. A proposta foi construída a partir do estudo de três áreas distintas: gestão de custos, contabilidade governamental e orçamento público municipal, onde foram obtidos os elementos necessários para seu desenvolvimento e formulação. A identificação e avaliação dos processos envolvidos na apuração do custo do serviço prestado pelo município, notadamente o serviço prestado pela Guarda Municipal de São Carlos, estado de São Paulo, foi a base para a elaboração de uma proposta de modelo de precificação do serviço prestado. A lei de responsabilidade fiscal, de maio de 2000, veio aumentar a responsabilidade do gestor público e, por conseqüência, a influência do preço dos serviços no equilíbrio das contas públicas. O método utilizado neste estudo assumiu caráter exploratório em vista da existência de pouco conhecimento sistematizado sobre o tema, como pode ser constatado pela pesquisa bibliográfica, havendo a necessidade de se adotar abordagem de busca de maior detalhamento nos relatórios de realização de despesas emitidos pela autoridade municipal. As principais conclusões desta pesquisa apontam para a grande influência do custo com mão-de-obra na formação do valor do serviço público estudado e nos conceitos de apuração de custo incorporados ao modelo apresentado...

Uso de sistema de gerência de workflow para apoiar o desenvolvimento de software baseado no processo unificado da Rational estendido para alcançar níveis 2 e 3 do modelo de maturidade; Using a workflow management system to support software development based on extended rational unified process to reach maturity model levels 2 and 3

Manzoni, Lisandra Vielmo
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Dissertação Formato: application/pdf
Português
Relevância na Pesquisa
55.61%
Este trabalho descreve a avaliação do Processo Unificado Rational (RUP) realizada com base no Modelo de Maturidade da Capacitação (CMM ou SW-CMM), e a utilização de um sistema de gerência de workflow comercial, Exchange 2000 Server, na implementação de um protótipo de um ambiente de apoio a este processo, chamado de Ambiente de Gerenciamento de Projetos (AGP). O Processo Unificado Rational (RUP) foi avaliado com relação às práticas-chave descritas pelo Modelo de Maturidade da Capacitação (CMM) do Software Engineering Institute (SEI), da Carnegie Mellon University. A avaliação identificou o suporte fornecido por este modelo de processo às organizações que desejam alcançar níveis 2 e 3 do CMM. A avaliação resultou na elaboração de propostas para complementar as macro-atividades (Core Workflows) do RUP, visando satisfazer as práticas-chave do CMM. O CMM apresenta um modelo de avaliação de processo que busca atingir a maturidade dos processos da organização, é específico para o desenvolvimento de software, os aspectos de melhoria contínua são fortemente evidenciados e várias organizações já estão utilizando-o com sucesso. O RUP surgiu como uma proposta de unificar as melhores práticas de desenvolvimento de software. Foi experimentada a utilização de um sistema de gerência de workflow...

Análise das relações entre a gestão de custos e gestão do preço de venda: um estudo das práticas adotadas por indústrias conserveiras estabelecidas no RS

Machado, Débora Gomes; Souza, Marcos Antonio de
Fonte: Universidade Federal do Rio Grande Publicador: Universidade Federal do Rio Grande
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
45.82%
Este artigo tem como objetivo central identificar quais práticas de contabilidade gerencial estão sendo adotadas pelas empresas. Há uma vasta literatura enfatizando a utilidade de modernas práticas de forma a possibilitar, sob um enfoque sistêmico, a eficaz gestão do preço de venda e dos custos demandados pelas operações. O estudo foi desenvolvido no contexto da reconhecida limitação das empresas em impor um preço de venda ao mercado, uma decorrência da crescente influência do mercado comprador em estabelecer o preço que está disposto a pagar pela aquisição de bens e serviços. Os dados da pesquisa, caracterizada como exploratória e descritiva, foram obtidos por meio de entrevistas presenciais realizadas com executivos de nove das onze empresas industriais conserveiras de médio e grande porte, localizadas no RS, selecionadas a partir do cadastro da Federação das Indústrias do Estado do Rio Grande do Sul. Constatou-se que as indústrias desse segmento utilizam, como fonte de informações, a contabilidade tradicional, destacando-se o uso do método de custeio por absorção e o sistema de pré-determinação de custo-padrão, enquanto que as práticas gerenciais mais contemporâneas pesquisadas não encontram aderência prática...

The Quality of Life in Latin American Cities : Markets and Perception

Lora, Eduardo; Powell, Andrew; Praag, Bernard M.S. van; Sanguinetti, Pablo
Fonte: Washington, DC: Inter-American Development Bank and the World Bank Publicador: Washington, DC: Inter-American Development Bank and the World Bank
Português
Relevância na Pesquisa
55.47%
This book suggests how that exploration should be undertaken, and how a monitoring system that has a solid conceptual basis and is both easy to operate and reasonable in cost can then be put into practice. Long the ideal of many scholars and observers of urban problems, such a system may now be close to realization. In this book, examples of Latin American cities are used as case studies. As argued in the first chapter, there are good reasons to concentrate on Latin America: it is the world region with the most rapid urban development and is the most urbanized region in the developing world. In contrast to residents of cities in poorer regions, Latin Americans have managed to democratize homeownership and to extend basic services to the majority of households. That means that improving the Quality of Life (QoL) in Latin American cities is no longer primarily a matter of bricks and mortar. But the challenges are as large as they are diverse. Chapter two introduces the reader to the hedonic price and the life satisfaction approaches and presents a comparative summary of the conclusions of the six case studies. This chapter...

Analyzing Banking Risk : A Framework for Assessing Corporate Governance and Risk Management, Third Edition

Van Greuning, Hennie; Brajovic Bratanovic, Sonja
Fonte: World Bank Publicador: World Bank
Português
Relevância na Pesquisa
55.61%
This publication aims to complement existing methodologies by establishing a comprehensive framework for the assessment of banks, not only by using financial data, but also by considering corporate governance. It argues that each of the key players in the corporate governance process (such as shareholders, directors, executive managers, and internal and external auditors) is responsible for some component of financial and operational risk management. Following a holistic overview of bank analysis in chapter two, the importance of banking supervision in the context of corporate governance is discussed in chapter three. This chapter also considers the partnership approach and the emerging framework for corporate governance and risk management, as well as the identification and allocation of tasks as part of the risk management process. The framework for risk management is further discussed in chapters four through eleven.

Angola : Public Expenditure Review, Volume 1. Policy Briefing

World Bank; European Commission; Food and Agriculture Organization; United Nations Children’s Fund; United Nations Development Program; World Health Organization
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
45.77%
This report concerns about policy briefing and outlines the main findings and policy options associated with the analysis of public spending in terms of equity and allocative efficiency. This Public Expenditure Review (PER) covers the sectors of Education, Health, Agriculture, and the area of decentralization. The main objective of this Public Expenditure Review is to examine the allocative efficiency and equity of public spending in Angola. Five cross-cutting messages are drawn from the analysis of public spending and fiscal management in the context of this Public Expenditure Review: (i) the need to prepare public spending plans within a multiyear perspective; (ii) the need to improve the efficiency of public spending; (iii) the need to improve the quality of the data on social indicators and on the budget; (iv) the need to observe equity considerations in the preparation of the budget ; and (v) the need for steady progress with decentralization. The first volume, a policy briefing, outlines the main findings and policy options associated with the analysis of public spending in terms of equity and allocative efficiency. The second volume presents a fuller assessment of each sector and on decentralization

Nigeria : Strengthening Monetary and Liquidity Management

International Monetary Fund; World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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55.72%
The 2002 Financial Sector Assessment Program (FSAP) identified considerable problems in containing the upsurge in liquidity in the financial system, partly caused by spending of oil receipts. In the face of persistent excess liquidity in the financial system, the Central Bank of Nigeria (CBN) made numerous adjustments in the monetary policy framework and instruments; however, these had a limited impact on monetary aggregates. A structural excess liquidity is a common feature in oil exporting countries like Nigeria because of sustained large foreign currency inflows. This note reviews the current frameworks for monetary policy and liquidity management and discusses role of selective financial markets in improving liquidity management in Nigeria. It also provides some recommendations to further strengthen the implementation of monetary policy, particularly systemic liquidity management. This note is structured as follows: chapter one gives context and background; chapter two gives monetary policy framework; chapter three presents liquidity forecasting and management; chapter four gives functioning of financial markets and liquidity management; and chapter five gives recommendations.

Egypt : Development of a Load Management Program and Design of Time of Use/Seasonal Pricing

Economic Consulting Associates, Ltd
Fonte: world Bank, Washington, DC Publicador: world Bank, Washington, DC
Português
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45.95%
The primary aim of load shifting or peak clipping is to lower the peak demand of the electricity system as a whole or for key parts of the network and thereby to reduce the need for investment in generation and transmission capacity and to lower electricity supply costs. The pricing mechanisms and contractual frameworks examined in the project include conventional Time Of Use (TOU) tariffs that vary by season, day of the week or time of the day as well as special TOU contracts (contracts with large consumers to adjust their regular maintenance activities and/or major annual maintenance), interruptible contracts, and TOU power purchase contracts (purchase of electricity from customers who have excess self-generation). This Final Report is structured as follows; Section 2 provides an overview of the process of TOU tariff setting and rate design, Sections 3 and 4 summarise the experience of TOU tariffs and load management contracts in the MENA region (Section 3) and internationally (Section 4), Section 5 summarises the methodologies used in the development of TOU pricing mechanisms and load management contracts...

Climate-Smart Development : Adding Up the Benefits of Actions that Help Build Prosperity, End Poverty and Combat Climate Change

ClimateWorks Foundation; World Bank Group
Fonte: World Bank, Washington, DC and ClimateWorks Foundation, San Francisco Publicador: World Bank, Washington, DC and ClimateWorks Foundation, San Francisco
Português
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45.82%
This report describes efforts by the ClimateWorks Foundation and the World Bank to quantify the multiple economic, social, and environmental benefits associated with policies and projects to reduce emissions in select sectors and regions. The report has three objectives: 1) to develop a holistic, adaptable framework to capture and measure the multiple benefits of reducing emissions of several pollutants; 2) to demonstrate how local and national policymakers, members of the international development community, and others can use this framework to design and analyze policies and projects; and 3) to contribute a compelling rationale for effectively combining climate action with sustainable development and green growth worldwide. By using a systems approach to analyze policies and projects, this work illustrates ways to capitalize on synergies between efforts to reduce emissions and spur development, minimize costs, and maximize societal benefits. This report uses several case studies to demonstrate how to apply the analytical framework. Three simulated case studies analyzed the effects of key sector policies to determine the benefits realized in the United States...

Rethinking Infrastructure Delivery: Case Study of a Green, Inclusive, and Cost-effective Road Program in Nicaragua

Muzira, Stephen; Hernandez de Diaz, Damaris
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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55.61%
This paper presents a development case study on alternative thinking in rural infrastructure delivery. Delivery in this case is achieved in a manner that advances the green growth, social inclusion and cost-effectiveness agendas. The need for green and inclusive approaches in reaching development goals cannot be overstated. At the same time, the use of public funds should ensure value for money and stretch government resources as far as they can go. Inclusion refers to the empowerment of all citizens to participate in, and benefit from the development process, removing barriers against those who are often excluded. The use of a community development approach is presented in this paper to demonstrate how this has been achieved on large scale and in a cost-effective way without compromising quality or timing. Heightened roles and responsibilities are conferred to the local target authorities and populations in this infrastructure delivery approach, and this experience is presented as a best practice that could be emulated in similar development work. On the technical front...

Estimating the Size of External Effects of Energy Subsidies in Transport and Agriculture

Commander, Simon; Nikoloski, Zlatko; Vagliasindi, Maria
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
Tipo: Trabalho em Andamento
Português
Relevância na Pesquisa
45.81%
It is widely accepted that the costs of underpricing energy are large, whether in advanced or developing countries. This paper explores how large these costs can be by focussing on the size of the external effects that energy subsidies in particular generate in two important sectors—transport and agriculture—in two countries in the Middle East and North Africa, the Arab Republic of Egypt (transport) and the Republic of Yemen (agriculture). The focus is mainly on the costs associated with congestion and pollution, as well as the impact of underpriced energy for depletion of scarce water resources, including through crop selection. Quantifying the size of external effects in developing countries has received relatively little analytical attention, although there is a significant body of literature for developed countries. By building on earlier research, as well as employing the United Nations ForFITS model, the paper provides indicative estimates of the external costs of energy subsidies, as manifested in congestion and pollution. The estimates using simulations indicate that these costs could be materially reduced by elimination or reduction of energy subsidies. The paper also describes the impact of energy subsidies on water consumption in a region where water resources are particularly limited. The findings provide further evidence of the adverse and significant consequences of subsidizing energy.

Indirect Cost Factors In Menu Pricing

Pavesic, David V.
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica Formato: application/pdf
Português
Relevância na Pesquisa
45.83%
In the discussion - Indirect Cost Factors in Menu Pricing – by David V. Pavesic, Associate Professor, Hotel, Restaurant and Travel Administration at Georgia State University, Associate Professor Pavesic initially states: “Rational pricing methodologies have traditionally employed quantitative factors to mark up food and beverage or food and labor because these costs can be isolated and allocated to specific menu items. There are, however, a number of indirect costs that can influence the price charged because they provide added value to the customer or are affected by supply/demand factors. The author discusses these costs and factors that must be taken into account in pricing decisions. Professor Pavesic offers as a given that menu pricing should cover costs, return a profit, reflect a value for the customer, and in the long run, attract customers and market the establishment. “Prices that are too high will drive customers away, and prices that are too low will sacrifice profit,” Professor Pavesic puts it succinctly. To dovetail with this premise the author provides that although food costs measure markedly into menu pricing, other factors such as equipment utilization, popularity/demand, and marketing are but a few of the parenthetic factors also to be considered. “… there is no single method that can be used to mark up every item on any given restaurant menu. One must employ a combination of methodologies and theories...

Ghana - 2009 External Review of Public Expenditures and Financial Management : Volume 1. Main report

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
Português
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55.74%
The 2009 External Review of Public Expenditures and Financial Management (ERPEFM) is the fifth in a series of annual assessments by some of the development agencies that contribute to the Multi-Donor Budgetary Support (MDBS) in Ghana. The review was prepared in close collaboration and after extensive discussions with senior government officials in the Government of Ghana, in particular with officials from the ministry of finance and economic planning. The main purpose of the review is to inform based on research findings the policy dialogue on public financial management that takes place in Ghana. The implementation of the 2009 budget is happening against the backdrop of the Government's stated objective of reducing the overall fiscal deficit to 9.4 percent of gross domestic product (GDP), down from an estimated 14.5 percent in 2008. The remainder of this chapter is organized as follows. Section B recapitulates the change in Ghanaian public finances in 2008. Section C discusses the country's fiscal outlook and the policy challenges ahead. Section D closes the chapter with the main conclusions and recommendations.

Ghana - Joint Review of Public Expenditure and Financial Management

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
Português
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55.69%
This Chapter discusses Ghana's efforts in 2009 and 2010 to restore macro-economic stability through fiscal consolidation. It underlines that a substantial fiscal adjustment was undertaken, and yielded important results in terms of foreign currency reserves position, consumer prices and exchange rate stability. The adjustment mostly took the form of expenditure containment, and had initially a significant impact on overall economic activity through its negative impact on aggregate demand. This effect was compounded by the absence of relay from the private sector, which found it difficult to access credit from a domestic financial sector crippled with non performing loans, the latter originating for a large extent from the continued accumulation of public expenditure arrears. Meanwhile, Ghana improved domestic resource mobilization, though from a low base. This joint review of public expenditure and financial management is an attempt to fill this gap and re-focus attention on public expenditure effectiveness. The review aims at providing a comprehensive picture of public expenditure patterns. It focuses on a set of sectors...

"Fairtrade” and Market Failures in Agricultural Commodity Markets

Ronchi, Loraine
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
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45.76%
This paper concerns an NGO intervention in agricultural commodity markets known as Fairtrade. Fairtrade pays producers a minimum unit price and provides capacity building support to member cooperative organizations. Fairtrade's organizational capacity support targets those factors believed to reduce the commodity producer's share of returns. Specifically, Fairtrade justifies its intervention in markets like coffee by claiming that market power and a lack of capacity in producer organizations 'marks down' the prices producers receive. As the market share of Fairtrade coffee grows in importance, its intervention in commodity markets is of increasing interest. Using an original data set collected from fieldwork in Costa Rica, this paper assesses the role of Fairtrade in overcoming the market factors it claims limits producer returns. Features of the Costa Rican input market for coffee permit a generalization of the results. The empirical results find that market power is a limiting factor in the Costa Rican market and that Fairtrade does improve the efficiency of cooperatives, thereby increasing the returns to producers. These results do not depend on the minimum price policy of Fairtrade and therefore can inform on its organizational support activities. Finally...

Fair adjustment strategies for airline revenue management and reservation systems

Soo, Yin Shiang Valenrina
Fonte: Massachusetts Institute of Technology Publicador: Massachusetts Institute of Technology
Tipo: Tese de Doutorado Formato: 95 p.
Português
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55.55%
With the growth of Low Cost Carriers (LCC) and their use of simplified fare structures, the airline industry has seen an increased removal of many fare restrictions, especially in markets with intense LCC presence. This resulted in "semi-restricted" fare structure where there are homogenous fare classes that are undifferentiated except by price and also distinct fare classes which are still differentiated by booking restrictions and advance purchase requirements. In this new fare environment, the use of traditional Revenue Management (RM) systems, which were developed based on the assumption of independence of demand of fare classes, tend to lead to a spiral down effect. Airlines now have to deal with customers who systematically buy the lowest fare available in the absence of distinctions between the fare classes. This result in fewer bookings observed in the higher fare classes, leading to lower forecast and less protection of seats for the higher yield passengers. This thesis describes Fare Adjustment, a technique developed for network RM systems, which acts at the booking limit optimizer level as it takes into account the sell-up potential of passengers (the probability that a passenger is willing to buy a higher-fare ticket if his request is denied).; (cont.) The goal of this thesis is to provide a more comprehensive investigation into the effectiveness of fare adjustment as a tool to improve airline revenues in this new environment by 1) extending the investigation of the effectiveness of fare adjustment with standard forecasting to leg-based RM systems (namely EMSRb and HBP) and also a mixed fare structure where different fare structures are used for different markets...

Analyzing the make-to-stock queue in the supply chain and eBusiness settings

Caldentey, René
Fonte: Massachusetts Institute of Technology Publicador: Massachusetts Institute of Technology
Tipo: Tese de Doutorado Formato: 154 p.; 8395992 bytes; 8413946 bytes; application/pdf; application/pdf
Português
Relevância na Pesquisa
55.68%
This thesis presents two applications of the prototypical make-to-stock queue model that are mainly motivated by supply chain management and e-commerce issues. In the first part, we consider the decentralized version of the make-to-stock model. Two different agents that we call the supplier and the retailer control production and finish goods inventory level independently. The retailer carries finished goods inventory to service an exogenous demand and specifies a policy for replenishing his/her inventory from the upstream supplier. The supplier, on the other hand, chooses the capacity of his manufacturing facility. Demand is backlogged and both agents share the backorder cost. In addition, a linear inventory holding cost is charged to the retailer, and a linear cost for building production capacity is incurred by the supplier. The inventory level, demand rate and cost parameters are common knowledge to both agents. Under the continuous state approximation that the M/M/1 queue has an exponential rather than geometric steady-state distribution, we characterize the optimal centralized and Nash solutions, and show that a contract with linear transfer payments based on backorder, inventory and capacity levels coordinates the system in the absence of participation constraints.; (cont.) We also derive explicit formulas to assess the inefficiency of the Nash equilibrium...

Essays on trades and security prices

Obizhaeva, Anna
Fonte: Massachusetts Institute of Technology Publicador: Massachusetts Institute of Technology
Tipo: Tese de Doutorado Formato: 165 p.
Português
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45.81%
This thesis consists of three chapters that investigate the complex relation between security prices and trades of market participants. In the first chapter, I study the evolution of stock prices after trades with different underlying motives using a novel data set of portfolio transitions. Institutional specifics allow me to identify portfolio transition purchases and sales as most likely induced by information-related and liquidity-related factors, respectively. I find that purchases permanently shift stock prices to new levels; moreover, these price changes are more significant after large trades, trades in stocks with a high degree of information asymmetry, and trades that reflect new rather than stale information. At the same time, sales trigger only temporary price pressure effects that are reversed in the following weeks. Thus, my findings provide supporting evidence for a long-standing tenet of market microstructure stating that information-motivated and liquidity-motivated transactions generate different price dynamics. In the second chapter, I analyze the price dynamics in response to trades in more detail; in particular, I focus on the properties of price impact. I explore the following questions: (1) how the price impact coefficients relate to various stock characteristics and differ across trading venues; (2) how they evolve during execution of multi-trade "packages"; and (3) what functional form best describes price impact functions. Regarding most of these questions...

Costs and Cost-Effectiveness of 9-Valent Human Papillomavirus (HPV) Vaccination in Two East African Countries

Kiatpongsan, Sorapop; Kim, Jane J.
Fonte: Public Library of Science Publicador: Public Library of Science
Tipo: Artigo de Revista Científica
Português
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55.64%
Background: Current prophylactic vaccines against human papillomavirus (HPV) target two of the most oncogenic types, HPV-16 and -18, which contribute to roughly 70% of cervical cancers worldwide. Second-generation HPV vaccines include a 9-valent vaccine, which targets five additional oncogenic HPV types (i.e., 31, 33, 45, 52, and 58) that contribute to another 15–30% of cervical cancer cases. The objective of this study was to determine a range of vaccine costs for which the 9-valent vaccine would be cost-effective in comparison to the current vaccines in two less developed countries (i.e., Kenya and Uganda). Methods and Findings: The analysis was performed using a natural history disease simulation model of HPV and cervical cancer. The mathematical model simulates individual women from an early age and tracks health events and resource use as they transition through clinically-relevant health states over their lifetime. Epidemiological data on HPV prevalence and cancer incidence were used to adapt the model to Kenya and Uganda. Health benefit, or effectiveness, from HPV vaccination was measured in terms of life expectancy, and costs were measured in international dollars (I$). The incremental cost of the 9-valent vaccine included the added cost of the vaccine counterbalanced by costs averted from additional cancer cases prevented. All future costs and health benefits were discounted at an annual rate of 3% in the base case analysis. We conducted sensitivity analyses to investigate how infection with multiple HPV types...

Utilização do custo-meta por empresas brasileiras como estratégia de gestão: alguns estudos setoriais utilizando o método da causalidade de Granger

Souza, Marcos Antonio; Zanella, Fernando C; Nascimento, Auster Moreira do
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 01/12/2005 Português
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85.76%
Este artigo tem como objetivo básico desenvolver, com apoio no teste de causalidade de Granger, uma técnica de pesquisa que possa avaliar, no agregado de empresas e como uma alternativa ao estudo de caso, as estratégias de preços adotadas por empresas brasileiras. Em especial, busca-se distinguir aquelas empresas que adotam o custometa como estratégia, em relação àquelas empresas que adotam o custo mais margem ou, ainda, daquelas que não apresentam uma estratégia clara de preços e custos. Quarenta e sete empresas, de oito setores distintos, foram analisadas mediante a utilização do método de causalidade de Granger. Os resultados evidenciaram a falta de estratégia com relação à gestão de preços e custos das empresas, na maioria dos casos. Em particular, a hipótese da estratégia de custo-meta predominou somente no setor de distribuição de energia elétrica. Os resultados apresentados são suscetíveis a várias contribuições e podem servir como uma agenda para futuras pesquisas.; This article aims to develop, based on the Granger-causality test, a research technique to assess, in business sectors and as an alternative for case studies, the price strategies adopted by Brazilian companies. It focuses on the differentiation between those companies which use target costing as a strategy from those using the cost plus margin...