GrantsFinancialSVS

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. 2.9.1.1 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