Modelo de apuração de resultado de redes de varejo sob o enfoque da gestão econômica: Gecon
In recent years, the Brazilian economy has gone through significant transformations as a result of the break-down of trade barriers and the increasing globalization of markets, demanding ever-higher competitiveness of the entrepreneurs. Profoundly inserted in this context, Brazilian companies experience moments of great changes in their administrative and operational processes. The retail segment is no exception to the rule; the companies in this sector also try to adapt themselves to the new economic order. With a view to improving the management information systems of these companies, this paper presents a model for computing the results of retail networks, based on the concepts of Economic Management, and constructed on the study of the main activities in the purchase and sales cycle of goods.The proposed Model brings forth the formation of the retail networks' results along their production chain, highlighting the effective contribution of each activity and responsibility area. Through an analysis of the results obtained in light of the proposed Model, we conclude that, in computing these contributions, neither efficiencies nor inefficiencies are transferred from one activity or responsibility area to another.
ANÁLISE DA APLICABILIDADE DO TIME-DRIVEN ACTIVITY-BASED COSTING EM EMPRESAS DE PRODUÇÃO POR ENCOMENDA
This paper presents the results of a research whose objective was to analyze the managers’ perception of the applicability of the time-driven activity-based costing approach (TDABC) in a make-to-order company (MTO) located in the metropolitan area of Belo Horizonte (MG). The methodology applied in this exploratory qualitative research was the case study. Several data collection techniques were used, such as semi-structured interviews, documental analysis and participant observation. The research results show that the TDABC improves the use of cost drivers and forces the activities identified in the ABC to be grouped in sub-activities so one can measure the time spent by means of time equations. Applying the TDABC in a make-to-order environment proved to be rather complex. The inherent unpredictability of an MTO company makes it difficult to create time equations, which are fundamental to implement the TDABC, thus restricting its use in that kind of company. Some restrictions stand out: the results can not be indiscriminately generalized, once they dealt with a single case study, and the sector covered by the MTO company surveyed is rather peculiar. It is also important to point out the lack of researches on TDABC, especially in Brazil.
The Use of Qualitative Information in Macro-Economic Policy Analysis
The majority of macro-economic policy models takes for granted that conflicts among objectives can be assessed by means of a tradeoff analysis. Such tradeoffs imply that sacrifices and benefits of various impacts of decisions can be measured on a cardinal scale, so that a conventional macro-economic utility or welfare analysis can be applied.