Análise do relacionamento entre a contabilidade gerencial e o processo de planejamento das organizações brasileiras

Este estudo tem por objetivo investigar a existência de relacionamento entre os perfis da contabilidade gerencial e os perfis de planejamento de empresas brasileiras por meio de uma pesquisa de campo efetuada durante o ano de 2002, entre as empresas médias e grandes do ambiente empresarial brasileiro. A amostra foi obtida a partir da abordagem probabilística, dentro de um universo de 2.281 empresas. O construto levou em conta os avanços conceituais disponíveis, a aplicação do AHP (Analytic Hierarchy Process) e, através da técnica estatística de cluster analysis, os atributos da contabilidade gerencial das entidades foram agrupados em três diferentes perfis, sendo posteriormente aplicado o teste da mediana, com o objetivo de testar a significância estatística de tais diferenças. Como conclusão, pode-se afirmar que os perfis da contabilidade gerencial têm relacionamento com os perfis de aderência conceitual do planejamento estratégico e orçamento das entidades analisadas.

Download Full-text

An analytical model to evaluate the performance of associative seed producer organizations in the framework of Plan Semilla - Agrosavia (Colombia)

Agronomía Colombiana ◽

10.15446/agron.colomb.v37n2.76948 ◽

2019 ◽

Vol 37 (2) ◽

pp. 173-188

Author(s):

Leisdy Lázaro-Palacio ◽

Yesid Aranda-Camacho

Keyword(s):

Cluster Analysis ◽

Analytic Hierarchy Process ◽

Seed Production ◽

Analytical Model ◽

Environmental Resources ◽

Analytic Hierarchy ◽

Procedural Rationality ◽

Seed Supply ◽

Hierarchy Process

Low access and use of quality seeds limit agricultural competitiveness. Since 2013, the Corporacion Colombiana de Investigacion Agropecuaria -Agrosavia- initiated “Plan Semilla” with the aim of consolidating nuclei of quality seed producers under associative schemes that guarantee quality seed supply in the regions where the seeds will be used. Between 2013 and 2016, we undertook characterizations of the organizations participating within the framework of Plan Semilla using various qualitative tools for their diagnostics. However, it was not possible to specify the actions that needed to be taken in order to strengthen these organizations. The aim of this research was to generate an analytical model to evaluate the performance of participating organizations that would establish quality seed production nuclei and to validate the model’s use in those organizations that produce cocoa seed in the Plan Semilla framework. An analytic hierarchy process (AHP) was used to construct the model, which is composed of 4 dimensions (technical capacities, environmental resources, organizational capacities,and management capacities) that are related to criteria that are considered decisive for the consolidation of nuclei of quality seed producers. The model was assessed by 11 experts who identified the importance weight of the elements. In the validation, we used indicators from 30 cocoa seed producer organizations participating in Plan Semilla. We calculated additive utility functions and used a cluster analysis to define the thresholds and to establish the level of performance of the organizations. The results have improved the procedural rationality for the classification of organizations that seek to consolidate quality seed production nuclei.

Download Full-text