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1. [No author]. Gest??o de custos para qualidade e efici??ncia dos gastos p??blicos: mapeamento da percep????o dos gestores p??blicos e contadores da Regi??o Metropolitana de Campinas (RMC) .

Degree: 2015, Fundação Escola de Comércio Álvares Penteado

The budget management in public administration is key to the managers so they can make efficient, effective and economic decisions in the management of public resources, providing quality services to the public, ensuring equity in meeting the needs of the population. Therefore, this study aims to analyze the main perception of occupants of positions in the administrative area of the executive powers (Prefectures) of the metropolitan region of Campinas (CMR) ??? about the cost management for the quality and efficiency of public spending. The methodology qualifies as quantitative, descriptive and case study, once it results from applying a questionnaire and, because it has as main basis the variable description and analysis of the relationship between them. The data-gathering instrument used was a questionnaire of 20 probes using Likert scale for answers the five dimensions for a better analysis. The research area was 102 public office managers from 20 municipalities belonging to CMR, being: 20 Mayors, 62 Head of Departments and 20 Accounting Managers. The data was tabulated and for analysis of the differences of averages among groups of managers respondents, was conducted the nonparametric test U Mann-Whitney Test. As a result it was revealed that despite the need for better training managers realize the importance and the necessity of cost management for the quality and efficiency of public spending, the positions go with the conceptual basis prepared in literature and legislation. Respondents mostly are convinced that transparency and cost information are essential for good management. Advisors/Committee Members: Parisi, Claudio (advisor), http://lattes.cnpq.br/2891889803015460 (advisor).

Subjects/Keywords: Contabilidade p??blica ??? Regi??o Metropolitana de S??o Paulo. Despesa p??blica ??? Campinas (SP). Despesa p??blica ??? Administra????o; Finance, Public - Accounting - Greater S??o Paulo. Expenditures, Public - Greater S??o Paulo. Expenditures, Public - Management

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

author], [. (2015). Gest??o de custos para qualidade e efici??ncia dos gastos p??blicos: mapeamento da percep????o dos gestores p??blicos e contadores da Regi??o Metropolitana de Campinas (RMC) . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/tede/669

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “Gest??o de custos para qualidade e efici??ncia dos gastos p??blicos: mapeamento da percep????o dos gestores p??blicos e contadores da Regi??o Metropolitana de Campinas (RMC) .” 2015. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed October 19, 2019. http://tede.fecap.br:8080/jspui/handle/tede/669.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “Gest??o de custos para qualidade e efici??ncia dos gastos p??blicos: mapeamento da percep????o dos gestores p??blicos e contadores da Regi??o Metropolitana de Campinas (RMC) .” 2015. Web. 19 Oct 2019.

Vancouver:

author] [. Gest??o de custos para qualidade e efici??ncia dos gastos p??blicos: mapeamento da percep????o dos gestores p??blicos e contadores da Regi??o Metropolitana de Campinas (RMC) . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2015. [cited 2019 Oct 19]. Available from: http://tede.fecap.br:8080/jspui/handle/tede/669.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Gest??o de custos para qualidade e efici??ncia dos gastos p??blicos: mapeamento da percep????o dos gestores p??blicos e contadores da Regi??o Metropolitana de Campinas (RMC) . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2015. Available from: http://tede.fecap.br:8080/jspui/handle/tede/669

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

2. [No author]. Custeio baseado em atividades : uma avalia????o da utiliza????o do ABC Costing para as empresas localizadas na regi??o do grande ABC .

Degree: 2003, Fundação Escola de Comércio Álvares Penteado

The aim of this dissertation is to study in the current highly competitive economic scenario the cost management system implemented by companies located in the Grande ABC region and to investigate if the Activity Based CosttABC has been or not implemented by the aforementioned companies. This dissertation will examine the literature on the main cost systems laying great emphasis upon the Activity Based Cost - ABC as a strategic cost management tool in the business decision process. A survey among the most representative companies of the Grande ABC region has been carried out in order to empirically verify which cost management system has been implemented focusing mainly on the Activity Based Cost-ABC system. In this dissertation it will also be assessed the economic potential of the industrial region of Grande ABC in comparison with that of Sao Paulo State, highlighting the ongoing process of reduction in the regional industry accompanied by the increase in the service industry. Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).

Subjects/Keywords: Custeio baseado em atividades - S??o Paulo, Regi??o Metropolitana de (SP); Custo - Planejamento estrat??gico - S??o Paulo, Regi??o Metropolitana de (SP); Cost; Strategic planning; Activity-based costing

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

author], [. (2003). Custeio baseado em atividades : uma avalia????o da utiliza????o do ABC Costing para as empresas localizadas na regi??o do grande ABC . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/615

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “Custeio baseado em atividades : uma avalia????o da utiliza????o do ABC Costing para as empresas localizadas na regi??o do grande ABC .” 2003. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed October 19, 2019. http://132.0.0.61:8080/tede/handle/tede/615.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “Custeio baseado em atividades : uma avalia????o da utiliza????o do ABC Costing para as empresas localizadas na regi??o do grande ABC .” 2003. Web. 19 Oct 2019.

Vancouver:

author] [. Custeio baseado em atividades : uma avalia????o da utiliza????o do ABC Costing para as empresas localizadas na regi??o do grande ABC . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2003. [cited 2019 Oct 19]. Available from: http://132.0.0.61:8080/tede/handle/tede/615.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Custeio baseado em atividades : uma avalia????o da utiliza????o do ABC Costing para as empresas localizadas na regi??o do grande ABC . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2003. Available from: http://132.0.0.61:8080/tede/handle/tede/615

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. [No author]. Patrim??nio de afeta????o na atividade imobili??ria: um estudo com incorporadoras e construtoras da Grande S??o Paulo .

Degree: 2006, Fundação Escola de Comércio Álvares Penteado

The approving of the Law no. 10.931/04 originated the Affection Equity and the Real Estate Agency (RET), for the real state agency business. The Equity Affection, an option for the incorporatior, had the aim of giving more security to purchasers and to under construction real state providers, demanding more transperency regarding some provided information. The incorporators should maintain the complete accounting of posted ventures under such a system. Concerning RET, it can be stated that it was a way of making incorporation adhere to equity, with an only taxation of 7% under the billing, enclosing the Income Tax, the Social Contribution on Net Income, the Employers?? Profit Participation Program and the Social Contribution on Billing. Therefore, the aims of this work are to verify if there is an advantage for incorporations when using the RET, as a means of making them decide on the Equity Affection and analyze the market??s point of view about such a matter. In order to accomplish this, there had been carried out two pieces of research, one of which was made with 30 incorporations trial balances, located in S??o Paulo City, contributed by the Taxable Income, and a second one, through a quaetionnaire, as a way of verifying the knowledge of enterprises about such a matter. The results of the first research demostrated that there would be an avantage if the RET were used by the majority of the sample enterprises. However, it would not be an advantage in all moments of the research. Such an advantage can be obtained when there is a simulation of the same calculations, but this time with a reduction of 0,5% in the determined Income Tax by the legislation. The comparison between the RET and the anticipated profit demonstrated that for enterprises which have the possibility of anticipating profit, if it is not worthy the use of RET. This is due to their already contributing by an Income Tax lower than the redefined 7% in the new legislation. At least, it would be necessary a reduction of 1% in the Income Tax for attracting such enterprises. Concerning the second piece of research ( about the knowledge and utility of the Equity Affection and the RET by the incorations), such a research had showed that the present subject should be studied deeply. Few enterprises had already used such a system in the ventures, and most of them had not studied the subject yet as a means of predicting its future use. Advisors/Committee Members: Segreti, Jo??o Bosco (advisor), http://lattes.cnpq.br/8323268338943459 (advisor).

Subjects/Keywords: Incorpora????o imobili??ria - Impostos - S??o Paulo, Regi??o Metropolitana de (SP); Real estate - Taxes - S??o Paulo Metropolitan Region (SP )

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

author], [. (2006). Patrim??nio de afeta????o na atividade imobili??ria: um estudo com incorporadoras e construtoras da Grande S??o Paulo . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/tede/670

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

author], [No. “Patrim??nio de afeta????o na atividade imobili??ria: um estudo com incorporadoras e construtoras da Grande S??o Paulo .” 2006. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed October 19, 2019. http://tede.fecap.br:8080/jspui/handle/tede/670.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

author], [No. “Patrim??nio de afeta????o na atividade imobili??ria: um estudo com incorporadoras e construtoras da Grande S??o Paulo .” 2006. Web. 19 Oct 2019.

Vancouver:

author] [. Patrim??nio de afeta????o na atividade imobili??ria: um estudo com incorporadoras e construtoras da Grande S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2006. [cited 2019 Oct 19]. Available from: http://tede.fecap.br:8080/jspui/handle/tede/670.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Patrim??nio de afeta????o na atividade imobili??ria: um estudo com incorporadoras e construtoras da Grande S??o Paulo . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2006. Available from: http://tede.fecap.br:8080/jspui/handle/tede/670

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.