7 documents found, page 1 of 1
SADIA E PERDIGÃO MERGER (BRF): AN ANALYSIS USING THE FLEURIET AND DUPONT MODELS
Luz, Ricardo; Rosa, Amerci Borges da; Machado, Eduardo Alexandre Corrêa de; Lima, Carlos Rogério Montenegro de; Casagrande, Jacir LeonirThis research aimed to analyze the motivating aspects of the merging process between Sadia and Perdigão from the perspective of the Organizational Ecology and its financial impact by using the Fleuriet and DuPont models. This is an ex post facto, longitudinal research, resulting from the analysis of financial statements and market information. Prior to the merger, the companies acted in a competitive manner, di...
Decisive factors to mortality of micro and small companies in the metropolitan ...
Nascimento, Marcelo; Lima, Carlos Rogério Montenegro de; Lima, Mauricio Andrade de; Ensslin, Eduardo RolimThe objective of this paper is to analyze under the accountant perspective the determining factors for early mortality of micro and small enterprises in the city of Florianopolis, Brazil. In order to learn more about the aspects that lead companies to succumb, it was conducted a quantitative research. For data collection, a questionnaire was applied to 141 accountants from the metropolitan region of Florianopol...
O balanced scorecard ajustado para uma universidade fundacional catarinense e d...
Lima, Carlos Rogério Montenegro deTese (doutorado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.
SINAES: UM ALERTA SOBRE A AUTOAVALIAÇÃO EM INSTITUIÇÕES DE ENSINO SUPERIOR - IES
Lima, Mauricio Andrade de; Meyer Jr., Victor; Lima, Marcus Vinicius Andrade de; Lima, Carlos Rogério Montenegro deEntendendo o processo de autoavaliação como um dos componentes chave do Sistema Nacional de Avaliação da Educação Superior – SINAES, objetiva-se com este artigo identificar e discutir os entraves que dificultam a sua execução no contexto IES. O suporte teórico adotado neste trabalho refere-se ao conceito de gestão em IES, na teoria estratégica em organizações e sistemas complexos. A revisão da literatura aprese...
The balanced scorecard in higher education institutions: a perspective analysis
Lima, Carlos Rogério Montenegro de; Soares, Thiago Coelho; Lima, Mauricio Andrade deThis paper aims to determine the perspectives of the Balanced ScoreCard (BSC) in Higher Education Institutions (HEIs). This descriptive, bibliographic and document analysis had a quantitative approach, in which were analyzed twenty-five foreign HEIs based in the United States, Turkey and Thailand. Besides these, another seventeen national HEIs were analyzed. As a result, this research shows that three perspecti...
Activity-based costing para hospitais
Lima, Carlos Rogério Montenegro deThis dissertation presents the conventional cost accounting systems described in specialized literature. It also discusses three costing methods used by healthcare provider organizations in United States. It presents the basic contents about activitybased costing (ABC) anda framework for its implementation . It concludes with an ABC model for hospitais.; Esta dissertação de mestrado apresenta os métodos convenc...
Valuation of micro and small enterprises using the methodology multicriteria an...
Lima, Marcus Vinicius Andrade de; Lima, Carlos Rogério Montenegro de; Dutra, Ademar; Lopes, Ana Lúcia MirandaThis paper presents a contribution to the method of discounted cash flow methodology using multicriteria decision aid. This methodology incorporates qualitative variables and subjective to the traditional method of discounted cash flows used in valuation companies. To illustrate the proposed method was a descriptive study of exploratory nature applied to a multicase. The intervention was in Micro and Small Ente...