The contribution edge can arm the administrators of information to manage the diverse segments. Mller and Kriger (2002, P. 30) register that the study of the edge of contribution for each forma bill of sale, customer, commercial representative and region it allows a series of evaluations that can serve the managemental and commercial decisions of the company. For some products, this edge of contribution negative must commercial the strategical definitions of the company, such as: offers special, aggressive competition, launching of products. The edge of minimum contribution of each product, to only cover the changeable deductions and costs right-handers of freight, collection, financier and commissions, can be calculated by region, facilitating the segmentation of the market and the choice of products to be worked. Bornia (2002) mentions the contribution edge to it as the sum of the sales diminished of the changeable costs. Already Lunkes (2004, P.
121) says that ‘ ‘ contribution edge is the amount of prescription that remains after deducing the costs and expenditures variveis’ ‘. As the concepts of the authors verify some definitions for contribution edge, but all converge to the meaning in the ample direction that the contribution edge is how much each unit contributes for the profit of the company. The companies must possess a cost system that it supplies the necessary information to the evaluation of the cost and to the process of taking of decisions (BRIMSON, 1996). The happened information of the cost system result in the combination of principles and methods of expenditure.
PREFACE Through this work, we intend to evaluate the organizacional behavior of the Company Riograndense de Saneamento (CORSAN) and of its employees as inserted individuals in this context. It’s believed that Stephen ketchum sees a great future in this idea. Considering the great amount of employee that is distributed in about 400 functional units spread by all the state and still, considering the proposal of the study, we focamos the research in the Headquarters of the company, in Porto Alegre, with approximately 700 employees, more specifically in the SURH? Supervision of Human resources subordinated the DAFRI? Administrative, Financial direction and of Relations with the Investor. The choice of the focus in this Supervision was not random, therefore we perceive that when analyzing the organizacional behavior for half RH of the company, estarmos observing the employees of two forms: as executors and representatives of the lines of direction of the company in what it says respect to the management of human resources and as employee citizens to these lines of direction. The research was carried through through comments and of interviews the employees, of the reading of normative and through the proper site of the company in the Internet. 1? CHARACTERISTICS OF THE ORGANIZATION: Name: Company Riograndense de Saneamento? CORSAN Company of mixing economy tied to the State Secretariat of the Habitation and 5000 employees more than operating Sanitation with in the area of basic sanitation through the water treatment and of the sanitary exhaustion. Its customers are the city halls, that for the Federal Constitution, the responsibility has to promote the sanitation.
Amongst the main customers the cities of Canoes are distinguished, Passo Fundo, Gravata, Saint Maria and Rio Grande. The HEADQUARTERS of the company are situated in the Center of Porto Alegre, in the Street Caldas Jnior, 120, although the company not to possess operas in the Capital. The basic sanitation, as business, does not propitiate the direct competition, therefore currently only one company acts in each city.
Verifier the conformity of the merchandise with the legal requirements in vigor in the Republic of Angola, nominated in terms of monitoring and etiquetagem. To verify the state and adequateness of the packing. See more detailed opinions by reading what Jonah Bloom offers on the topic.. To supply to additional information classification and customs valuation. To mark the Inspection After to have received the Form from the Order of Daily pay-Embarkment Inspection, the exporter is free to choose and to mark the date of inspection throughout the six months of useful life of the PIP. The marking will have of being efectuada with, at least, three working days of antecedence (alnea b), art. 18, DEC.
Executive 124/06, relatively to the intended date of inspection in the Entities Certifiers or sending the form for marking of the inspection duly filled, for fax or email. In any of the cases, it will have to be annexed List of Embalagem (LE) respective. LE – List of Packing? Requirements to fulfill? To mention the accurate content of each volume in terms of the type and amount of each item. The mention of lots, dates of production is indispensable and validities for alimentary and pharmaceutical products. To mention the weight of each volume and the all up weight. The individual identification of each volume will have to be only.
Two different volumes must not have the same identification. Comment: In the cases where is asked for simultaneous inspection for some PIP? s, will have to be sent a LE (List of Packing) for PIP. Also they could be sent, in the act of the marking of the inspection, elements of comparison of prices, namely and among others: Proposals of suppliers. Quotations. Tables of Prices for Exportation. Listings of prices for the domestic market, or any other excellent elements for the justification of the declared values. Catalogues the marking of n. total of volumes. Especificidades? Alimentary and Chemical: Pesagem 5% of the units, verifying net weight (Attached I and Annex IV, DEC.
3.3Motivao: Which the perception of the executives of the company in relation to the motivation of its employees, in accordance with the theory of Douglas McGregor? The comment of the administrative techniques and management of RH of the company takes in them to believe that its executives observe the employees mainly (although not total) under the boarded aspects for theory Y, that says: 1.Os individuals can find the work something so natural how much to rest and to have fun themselves. Senator from Maine has much experience in this field. 2.As people will demonstrate auto-orientation and self-control, will have been committed to the objectives. 3.Em the average, the people can learn to accept, or until searching, the responsibility. to 4.Qualquer person can have the capacity to take decisions innovative. One is not about exclusive privilege of those in higher hierarchic positions. (ROBINS, 2009) We conclude this considering the little control on the point register, the flexibility of schedules, the total inexistence of tools of measurement of performance. Being the evaluated organization, of public character, as is decided the question of equity in the company in relation to the comparison of wages with other individuals with similar jobs in the same organization? The company offers to plan of positions and wages based on factors as time of service and formation, that the merit does not benefit, making possible that employee with the same position and same responsibilities they receive wages different.
With this, it creates an environment that does not please the people who search motivation in the capacity as instrumental value and the recognition as terminal value. Obviously, these characteristics do not favor motivation of the employees, therefore at no moment the good performance, the creativity or the proactivity offer reward concrete. Already the level of insatisfao of the employees is very low, therefore the hygienical factors as surrounding of work, relation with the colleagues, security of the job, benefits etc.
In the current conjuncture, the organization and control made through the accounting had left of being necessity of the great organizations and started to be an indispensable requirement, not only for the growth, but also for the simple survival of any company. Mentioning itself specifically to the agricultural company, the idea above recognizes two groups of factors that intervene with its results: exgenos factors and endogenous factors. The exgenos factors run away to the control of the agricultural entrepreneur, such as: climate, taxation, agricultural politics, market, international competition. The endogenous ones are those that are under the control of the agricultural entrepreneur, such as to choose the combination of the agricultural activities, income of the cultures for area, productions for animal, efficiency of the man power, machines and equipment. The cited factors are influential right-handers in the result of the property. For a correct application of the internal and external factors it is of utmost importance that accounting if makes gift in operating and efficient way. The justification of this work is in the interest of the authors in extending its knowledge in this area. Being that our region is basically agriculturist and the sector meets in great difficulties, was to the meeting of the same ones, searching the real situation; e, through it, to supply inside of our knowledge and the countable, alternative principles that they can come to assist us in the search of better resulted
But new studies must be carried through in irrigated orchards. In the evaluations of the 408 bottles hunting-flies, a Anastrepha was evidenced spp in day 15/03/2004 in the strategies imidacloprid+ betacyflutrin and another one in the conventional treatment. The 192 yellow adhesive traps had captured only two fly-das-fruits, being first in day 25/05/2004 in the witness and second in day 22/06/2004 in the strategy fenpropathrin. This baixssima infestation of fly-das-fruits occurred due to the high number of sprayings for the control of the psildeo, mainly in the regional conventional treatment. The parcels witnesses had presented, in the generality, the biggest amounts of natural enemies, in the period where the insecticides had been applied. Among the natural enemies the abundance and frequency had been distinguished for: ) Scymnus spp.
(Coleopter: Coccinellidae). b) Sanguineous Cycloneda (Linnaeus, 1763) (Coleopter: Coccinellidae). c) Azya luteipes (Moulsant, 1850) (Coleopter: Coccinellidae). d) Crysoperla spp (Neuroptera: Chrysopidae). e) Polybia spp (Hymenoptera: Vespidae). f) Brachygastra spp (Hymenoptera: Vespidae).
These results resemble it joined for Barbosa et al (2003), that they had evidenced the presence of the coccineldeos C.sanguinea, connected Eriopis (Germar, 1824) (Coleopter: Coccinellidae) and Scymnus sp, crisopdeos, arachnids, sirfdeos, nabdeos and tacndeos in the goiabeiras northeast Brazilian. Also, Takemoto et al (1998) had verified that the low residual period of imidacloprid resulted in little adverse effect in the settling and the reproduction of the species of Orius spp. Thus, they had considered that imidacloprid can be compatible with MIP programs. The use of the insecticides acetamiprid and imidacloprid in MIP programs, in diverse cultures, corroborate the results found for Ishaaya et al (2001). The conventional strategy presented, in the generality, the lesser amount of collected natural enemies. The population densities of the natural enemies previously cited, had demonstrated association with the population density of the T.limbata in the witness, therefore they had presented significant simple linear correlations positive (r= 0,5462 significant).
(RELATIVE, 2000). In way all this eddy of changes the small retailers also search the survival. The great retailers do not install in all the places with in small cities with a potential of lesser market are not explored by these companies. Thus, he fits to the small retailers to explore this potential of market. He observes yourself that making use of marketing tools, strategies of marketing and until using benchmarking, these companies obtain competitive advantages, they fidelizam customers and they offer to a composed portflio for some products and services. Small the average retail, in the food branch, installs its companies in great quarters, where a market potential exists to be explored. They are companies who are intent to the profile of the consumer, know social and marketing the reality, keeping more frequent contacts with the inhabitants. To study determinative of the process of choice of the consumer, being considered the relation with the supermarkets, is a form to verify as the customers perceive this retail type.
2 REVISION OF LITERATURE 2,1 Exchange of products: Trade Initially, the man commercialized through simple exchange or trade. The merchandise was evaluated in the amount of time or work force even though spends for produziz it or the necessity that ' ' comprador' ' it needed the definitive merchandise. With the creation of currencies the value of the merchandise if became independent of the work force. With the sprouting of the banks it appeared a new financial activity where the proper money is a merchandise. (BRAZILIAN CENTRAL BANK). The currency, as we know today it, is the result of a long evolution. At the beginning it did not have currency. One practised the trade, simple exchange of merchandise for merchandise, without value equivalence. Thus, who fished more fish of what necessary for itself and its group changed this excess with the one of another person who, for example, had planted and harvested more maize of what she was to need.
We will have leaderships in our patrols if to present they great ideals, that demand sacrifice and donation. It has three types of democratic leaders: the predictive one, of cohesion and the practical one. PREDICTIVE LEADERSHIP: It is what it has easiness to understand the ideal for all. It has vision of for where its patrol walks, it is capable of to understand and to interpret what it happens in the gift and it obtains to transmit for the others the purpose of the patrol. It possesss developed critical conscience well.
THE LEADER OF THE UNION: He is what he is worried about the union, the dialogue, the friendship and the understanding. He has easiness to catch the human problems of the patrol and to contribute for its solution. Normally he makes its work in silence. He helps the patrol to give certification of what it is the essential for the troop and makes to grow the capacity of the patrol for the action. PRACTICAL LEADER: He has capacity to plan and to organize the action and to help in the formation. He never works alone: it delegates to be able and its goal is to discover new leaders. For its example of devotion, it communicates enthusiasm and hope to the members of the patrol.
AS THE THREE BECOME RELATED: The predictive leader has vision, knows to question, but it is not practical and she does not know to find exits. The cohesion leader has the trend to add forces, the predictive one of being divisionista. cohesion leader, in turn, is cautious excessively when, to the times, she has to face the problem. A leader complements the other. each type of leader has in itself some traces of the others two. It is important that the practical leader possesss these traces of the other leaders, contrary case will not obtain to take the patrol ahead.
It has a logistic one that it assures the presence of the headquarters of the biggest companies installed in the region. Its population is dynamic and diligent, moreover, Recife appears, destacadamente, between some national polar regions as: Technology (Digital Port), Doctor, civil, tourist construction and businesses. Santa Cruz Why to invest in the Santa Cruz? The Santa Cruz is the club of twisted greater of the State of Pernambuco. Throughout its almost 100 years of credibility, solidity and success, 24 times, the championship won the Championship state northeast north/of 1967 clubs, were the club of the state with better performance in the Brazilian championship of the first division, 3 place in 1975, beyond other regional and international conquests. The twisted one of the Santa Cruz, in 2010, exactly playing the fourth division of the national one, had the average greater of public of Brazil (30.243), this sample the force of the club and that the participation of twisted independe of the result. One today esteem that the twisted one of the Santa Cruz is of approximately 5.000.000, between torcedores and sympathetical. They present themselves in massive number in the games of the club in the stadium of the Arruda and also in other states (Choral Invasions – PB and AL), they read periodicals, they follow the club for the radio, attend to local and national senders television and are connected to club for the Internet.
According to numbers informed and adjusted for the Periodical Mercantil* Gazette, the per capita potential of consumption for products and services on the part of the Brazilian torcedor meet today on average in the value of annual R$ 74,00 for torcedor. (This number excludes ingressions for stadium). That is, the Santa Cruz Soccer Club, would have today a potential of generation of value consumption to be explored of at least of R$ 370 annual Real million.
With regard to declared they do not include contractual actions under guarantee conditions, obligations, such as suplemental services of maintenance and services, as recycling and discarding. The organization must critically analyze the requirements related to the product. This critical analysis must be carried through before the organization assuming any type of commitment to supply a product the customer (for example, presentation of proposals, contract acceptance or order, acceptance of alterations in contracts or order) having to assure that the requirements of the product are defined, of contract or of order that they previously differ from those revealed are decided, and it has the capacity to take care of to the definite requirements.
For all the steps must be kept registers of the results of the critical analysis and the resultant actions of the critical analysis of this analysis. When the customer not to supply a registered declaration of the requirements, the organization must confirm the requirements of the customer before the acceptance. When the requirements of the product will be modified, either in the total or partially, the organization must assure that the documents that are part of this process they are revised and that the involved staff is acquired knowledge on the modified requirements. This information can be given through training with all the envolvidos.5.7.Comunicao with clienteA organization must have in mind that any situation that involves the customer will have always to be communicated the customer as alterations in the product, stated periods of deliveries, contracts, order and including its claims. Diverse forms of communications exist currently being distinguished the most used in the email form. Generally these alterations are only validated through acceptance of the customer, either for letter, contract or even though for email. Being distinguished this last for its rapidity of informao.5.8.Projeto and DesenvolvimentoPara development of a project the entrances and exits of this project must be defined, where the entrances can be considered as a market necessity, an idea, an alteration in an existing project, among others.