The standardization of the products (so great and weight) for the products that are vendidos by unit, so that it does not have damages, since a bigger product, certainly, spends more raw material to be produced. The quality of the training of hand of direct workmanship of the company is qualified, therefore monthly the responsible ones for the production receive courses technician and practical that they are offered gratuitously by the suppliers of products. Therefore on this the previsibility of the results of the processes depends, condition necessary also to take care of to the requirements of the market consumer who each time less tolerates the variability of the essential characteristics of the products and characteristic services of the management level, until the specific requirements that demand elaboration of procedures, formalizao, maintenance and improvement of these. The effect of the standardization process and qualification of generated hand of direct workmanship in the analyzed company will be beneficial and such benefits could be observed in the following categories: product and customers. With regard to the products, the standardization makes possible increase of the quality, reduction of production costs, reduction of wastefulnesses of insumos, improvement of the operational controls, beyond the reduction of the index of claim of the customers on the same of significant form. Finally, one evidences I number that it of customers increases, as well as the indices of satisfaction of these with the quality and trustworthiness of the product.
Ahead of the presented one, one concludes that, for the case in study, of standardization and qualification of hand of direct workmanship result in significant effect of beneficial character, of diverse natures and levels, that managed proactively can result in the attainment of exclusive competitive advantage for the company and consequences profits of market, credibility and improvement of relationship with the internal and external agents. 5. CONCLUSION the prompt valuation of each attribute discloses in them that it has different importncias between itself and these are interrelated.
Question two identified the company where these professionals act. The names of the same ones will not be divulged, for confidential questions, however all are rendering companies of services of logistic, importation, exportation and transporters who englobam different the modal ones of transport. The area of performance of the professionals who had answered the research was the questioning of question 3, that it is displayed in Graph 3. Graph 3: Area of performance of the professionals Source: The author the percentile greater, how much to the area of performance of the professionals, it was the advertising, with 38%; the logistic International, 24%; the maritime importation and the operational part of the department of logistic both, with 14% each; remaining 10% for international the air cargo area. Read more here: Ron O’Hanley. The time that each professional works in its area of performance was the question of question 4, whose resulted they are displayed in Graph 4. Graph 4: Time of work in the area Source: The author From these results, can be observed that great part, that is, 57% of the professionals of the logistic International already works more than has 5 years in the area; 19% act in the branch enter the 3 5 years; others 24% are inserted in this market have less than 3 years.
The objective of some questions is to identify the contact of the professional with the English language in some questions. In question 5, the boarding was the accomplishment or not of international trips. The percentage was of 71% of that they do not carry through international trips and 29% of that they reponderam affirmatively. The professional who answered this positive procedural question, would have to describe the frequency of the accomplishments of these trips, and the results had been the following ones: – 50% a time to the year – 33% 2 times to year – 17% 5 times or more per year.
2,9 Costs of Production of Milk The cost of production of milk always was white of warm quarrels between the researchers of the area, which had the differences in the procedures of calculation adopted by these. , The necessity of adoption of an only metodolgico criterion is really essential so that the results are significant and can be compared. Pessatti (2008) affirms that: & ldquo; It can be perceived that on the part of the researchers and the entities of research everything he is being made so that the cost of milk production becomes most real possible, allowing to the identification of ineficincias and the taking of decisions in the milk property. It remains a question to be made: How to make so that these information arrive at the producer and they are executed? & rdquo;. The same complete author affirming that & ldquo; There it is the biggest challenge, therefore, in Present-day Brazil still the milk producers are minority that they calculate its costs of production, basically alleging that this procedure does not become necessary. For these, they open the eyes, therefore they can be paying for produzir.& rdquo;.
This means that many producers due its degree of escolaridade do not obtain to determine of correct form its costs and thus, as the author above mentioned itself, can be paying to produce. 2.9.1 Types of Expenditure The basic objectives for estruturao of an expenditure system are closely on to the intentions the one that if destine, that is, financier, operational and strategical (PLAYER, KEYS and LACERDA, 1997, P. 8). Dutra (1995) presents the methods of expenditure under the function to determine the way as cost will be attributed to the products. One understands that the expenditure method is the form for which the costs are appropriate to its final carriers. For Koliver (2000), the expenditure method is mentioned to it as being to the separation of the fixed and changeable costs, or of the necessary recognition of its behaviors ahead of variation in the degree of occupation of the entity. The three main boarded methods of expenditure for the bibliography of costs in Brazil mention the expenditure to it for absorption, to the changeable expenditure and the ABC expenditure. 188.8.131.52 Defrays for Absorption For Koliver (2000), the expenditure for absorption if characterizes for the appropriation of all the costs of the internal operational cycle to the final carriers of the costs.
In other words, it results in the appropriation of all the costs of the manufacture functions, administration and sales of the produced goods and services, are they indirect right-handers or. According to Horngren, Foster and Datar (2000, P. 211) defray for absorption & ldquo; it is the method of supply expenditure where all the costs, 0 variable and fixtures, are considered costs inventoried. That is, the supply & ldquo; absorve& rdquo; all the costs of fabricao& rdquo;. Lopes de S (1990, p.109) affirms that the expenditure for absorption is & ldquo; used expression to assign process of verification of costs that if bases on dividing or dividing all the elements of the cost, way that, each center or nucleus absorbs or receives
Intellectual capital? The competitive advantages of this intangible asset Luciano Vitor Segatto So Paulo University – UNIP, So Paulo, SP. Summary In an environment of intense competitiveness, the necessary staff of marketing of much creativity to work a product, in way to take it the consumers and to locate anticipating it the competition. In the companies who apiam the management of the knowledge, the Intellectual Capital has fort influence in the elaboration of the campaigns of Marketing, creating new strategies product to enter it in the marked one and to conquer the consumer. In this article to the diverse ideas and positionings of consecrated authors will be shown, in the attempt to provoke a reflection on this important subject, that nor always is remembered by the organizations. The article is composed in five parts: final introduction, development with theoretical basement, consideraes, bibliographical suggestions for future studies and references. Word-key Marketing; Intellectual capital; Strategy. Introduction Currently, with the wild advance of the technology and the results of the globalization process, the information is a crucial item in the formularization and implementation of a successful strategy of marketing. One of the great challenges for the marketing professionals is to make use of information with precision and to discover new latent markets, that is, a segment discovered, whose demand can be materialize will have placed for sale an adjusted product, therefore in a market of this type the demand is not zero before offers of the product, what it becomes basic the marketing professional to understand until point the competition takes care of the necessities of the consumers. It is perceived that this new reality comes demanding changes of paradigms and concepts in all the marketing areas and the companies search, with this, to adapt its flows of information traditionally, increasing the degree of envolvement of the department of marketing in activities associates to other functional areas.
Before exactly that a company can effectively commercialize the products of them with the consumers, it must understand fully what you want and need that definitive product. However, what it is desired of a product is not the same for all in a market, therefore, real differences between the preferences of products exist. Therefore, the companies must be intent to these details of the differences of desires. After identified potential segments of market, these would have to be analyzed. Diverse forms exist of segmentation, but nor all are effective. The segments need to be: Measurable? It tends to be possible to measure the size, power of purchase, and other characteristics of the segments. The preferences of differences for the products must be identifiable and capable to be measurable.
Substantial – the segments are enough great and/or lucrative Accessible – the segments can be reached and be served with directed programs; You differentiated – the segments are conceptually distinct and differently answer the diverse programs and elements of marketing-mix. Clear differences in the preferences of the consumer for the product must exist. You set in motion – efficient programs can be formulated to attract and to serve the segments. The process to select, to segment, to analyze and to sketch a profile of a potential market for better atingiz it with a made up of customizado marketing is the process of election of the white market. (Penny M. Simpsom, 2001). The process is composed for eight tasks that are interrelated. Below it follows the eight tasks: 1) It identifies the total market; 2) It determines the segmentation necessity; 3) It determines the bases of the segmentation; 4) It traces the profile of each selected segment; 5) It evaluates the potential profitability of each segment and selects segments to direct itself; 6) It selects the positioning strategy; 7) It develops and it implements a made up of adequate marketing; e, 8) Monitors, Evaluates and Has controlled.
One of the most immediate consequences lode of community, that each antenada time more, demands access to the information, destination of the public resources and its results, and conditional to this it will also demand new technologies, not straightforward applicatory (softwares) or machines (hardwares), but processes and services, and this stops for the perfectioning of the executors of the tasks that go to be ' ' dispensadas' ' as the offered products. The fiscalization extremely is fortified, through the Courts of Accounts, the Public prosecution service, and logical for the Community. It now fits to diagnosis and to implement institucional actions of TIC? Technology, Innovation and Science? capable to take care of the legal requirements, fiscalization of the public resources, modernization and automation of the administration, and to generate resulted positive that can be applied in the improvement of the services, what it culminates in the attendance of the necessities of the community. To create, to dare, to consider improvements and to innovate are the ways for that they want to move course of a moment or a history, so that the public administration can be seen with ' ' good olhos' '. Never the contributors, the society or the citizen so intent, involved and had been syntonized with the public thing, mainly the destination of the resources, the compliments of the projects the accomplishment or the reached conclusion of workmanships and results. Defined the ways for a modernization project, in the current conjuncture, with legal requirements, volume, demand and time for the execution, we must make use of the Technology of the Information, tool this, essential essential and adjusted for the efficient, efficient and effective exercise of the administration, and not only this, capable to add value to the process through the public administration to put resulted. We must stand out that miraculous solution in the area of technology of the information does not exist, that is, so that if he can get good result, exists the necessity to conciliate action? processes, practical, technology the papers, that is, must walk together, an action complement to another one, bring integrated and corporative solutions.
The small food production, with the deficiencies of the supplying system, pressured the prices wholesale of the products agricultural, that chagavam if to raise above of the General Index of Preos (IGP) during the 1960/1964 years of. To face the supplying crises, the federal government was armed of legislation and of extraordinary instruments, it reorganized the sector I publish, creating the Brazilian bell of Alimentao (COBAL) and the Brazilian bell of storage (CIBRAZEM), and still strengthened the controlling and fiscalizador paper of the SUNAD (THIN, 1997, p.217). The great structural problems of Brazilian agriculture continued not being equated or decided, and the omission more notable says respect ace interdependent questions of the relations of work and the agrarian structure. One of estimated basic of the agricultural politics in vigor the time inhabited in the belief of that the intent agrarian structure did not represent none empecilho to the increase of sectorial production and of the productivity. The decade of 1950 was marked by the emergency of the social fights in the field and by the organization of the social movements of peasants and agricultural workers, demanding above all the land redistribution and the instauration of the labor laws. The foundation of the ULTAB – Union of the Farmers and Agricultural Workers in Brazil, of 1954 and the organization of the first league peasant in Pernambuco, in 1955, was the initial landmark of this movement, that would culminate with the foundation of the CONTAG – National Confederation of the Workers of Agriculture in 1963. In the same year, it was promulgated, the statute of the agricultural worker, extending to the agricultural workers some of the rights that much time has had been granted to the urban workers: professional register, remunerated weekly rest, vacation, Christmas bonus, and others. As for the agrarian reform, the resistance of the congress, beyond the inhibiting devices of the land dispossession, enrolled in 1946 constitution, had a conduction of the debates to an institucional impasse and nothing it was materialize. .
However the majority of the firms was not projected to evolve, does not wait to reach same competitividades for itself and they are not interconnected, therefore the reorganization needs the governmental intervention, that can be carried through of three forms; one in identifying and removing the obstacles to the advance, another one that it would search to facilitate to some initiatives and changes and finally the one that would combine previous with promotion and the aiming of changes route to a consensus platform. However the level of governmental action implies in the definition of all a development form that would start to guide the actions of the economic agents, opening a vast field of possibilities, where the only one half of insertion in the new standard of development depends on the permanent necessity of renewal and innovation. The insertion of the Brazilian economy in any trajectory of growth and economic development had found great challenges in the 80 decade of and beginning of the 90, had the structural problems, where the macroeconomic politics did not obtain to control the inflation, generating instability, acceleration of the inflationary process, fiscal and financial crisis without precedents. In the search of a rearticulao of the Brazilian economy in the new world-wide scene of transformation, they had been implanted the Plan Crossed in 1986 and the Collor Plan at the beginning of 90, with the objective of a combat to the inflation, however both had failed. Years 90 had marked the attempt of insertion of the Brazilian economy in the construction context and adequacy of national institutions. But, for in such a way, the economy would be necessary to count on a stability environment, being that such was the function of the Real Plan, implanted in 1994, where the capacity to generate, to introduce and to spread out innovations started to exert basic paper for the survival of the company.
The end of the exclusive source of resources for the basic education will be able to have consequence for the Plan of Development of Educao (PDE), that it has the basic education of quality as the priority, as well as, for the National Plan of Educao (PNE) that it has among others objective, the global rise of the level of escolaridade of the population and the improvement of the quality of I teach in all levels. Therefore, the reform tax goes to weaken the financing of the basic education, it arrives in port fragilizando it of the necessary resources for the reach of the goals and the objectives established in these plans. The PNE says that the question of the financing of the Education, is ' ' requirement for the full exercise of the citizenship, for the human development and the improvement of the quality of life of populao.' ' However this ideal is placed in xeque with the reform tax, therefore the reform can make impracticable the deep entailed resources to the social ones. The Wage-education is one of the resources managed for FNDE, representando37% of the resources of the Deep one, in 2008. The collection also has a quota that it is repassed to the states and cities. Deep the social ones had been created in a model where the reserved resources to execute certain politics were managed by advice of on the same level composition. In them, representative governmental and not-governmental they are added to follow and to fiscalize public politics.
For having resources originated in the collection of taxes or contributions especially created to feed them, these deep ones are formed by financial as profits, gross revenues, faturamentos flows, leves of payments (Rock, 2002). They have in common a relative stability in the captation of resources, leaving to depend on resources of the fiscal budget. With the reform tax, the education to start to depend on the dispute for the resources of the fiscal budget, that nor always has as priority the expenses in the social areas, fragilizando with this the future of the PDE and the PNE.
Priscila Soares Falchi, of the Sispro Everybody wait an adjournment in the delivery of the fiscal obligations, either it which will be. When it comes, commemorates itself sufficiently, but this does not decide the problem. The correct one is to plan the activities of delivery of the countable and fiscal obligations not to depend on the adjournments. The certainty is that many companies if capsize alliviated for the publication the Normative Instruction number 1,161, that the delivery of Escriturao prorogued for February of 2012 Fiscal Digital (EFD) of the PIS/Cofins. It was the second time in this year that the Treasury department opted to postponing this stated period, that was previously foreseen for day 7 of last June. For many companies the proportionate sensation of relief for the adjournment is reason to decelerate the implantation process. However, this is a great deceit. Although the stated period has been extending, it does not have reason for rest.
Many involved professionals of the area with the project in its companies already had noticed the complexity and the diverse difficulties to generate the archives in the correct form. The rules of verification of the PIS and the Cofins, in prominence the ones that if they relate to the credits of not the comutatividade, must be fulfilled the requirements in agreement, to prevent the risk of fiscal filing. To win this challenge requires attention since already on the part of the companies, in the direction to develop a tool or to look solutions in the market that take care of the requirements of the EFD of the PIS/Cofins in the certain time. When we speak in planning, we must have in mind that the organization of the tasks if makes necessary because the volume of information is great the norms is created and brought up to date almost every day. The risk of the responsible team for the project to lose the stated periods is very great.