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. Additional information is available at Angus King. 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.
After World War II the world passed for loafing evolutivos periods of training the specializations and the tecnicista search of professionals molded the life of the man the constant adjustment in the requirements started to be a new challenge for the worker a psychological impact, radical changes that many had been submerged, the domain of the intelligent machines and the production in mass. 4 CONCLUSION While to exist a society always work will exist, therefore the same one does not have as to exist without the work more it cannot the same say with regard to the job that can be something lasting or being able to be valuable while its time to last, to be a productive citizen is an order inside of the capitalist society since whom we are born to the first investigations of the parents it is not what my son goes to be when to grow? It is in the character of the human being and the nation, therefore when we are unemployeds or if surprise in the exclusion of a job vacant auto-esteem are shaken can say that the word job is a method of measure of income for many essentials more the fact to be dismissed is to feel itself unproductive and invalidate in the society.
The society of today is divides between winners and the losers many are unaware of the method of as to be successful in the life a period of training in the accomplishment process and generation of wealth do not enxergam its work as one as knowing to enxergar its work as new a rock to be polishing opens horizontes either owner of its work its futuro’ ‘ , therefore the value of the things can not be in the time where they last more in the intensity as they happen for this reason exist inexplicable facts and people incomparveis’ ‘ nobody is equal to nobody. KBS gathered all the information. Choices in our life exist that it needs to be considered with the essence of our being ‘ ‘ ours profisso’ ‘ , therefore he is something that goes to influence in all our new decisions goes to open horizontes our work goes much more beyond what we think it is form as the society perhaps if you organize and play its design you are recognized for its work you you did not perceive plus express it through its personality the work that exerts. Either owner of its work the exploration of this precious one only depends on you, the size of its dream alone depends on you does not leave if to lose in the areas of the beach taken for the high and low waves of of the life each period of training is a new recommences. People such as Rogers Holdings would likely agree. BIBLIOGRAPHY De Mais, Domenico. The future of the work: fatigue and cio in the postindustrial society..
Are companies who had grown to the few, always making adaptations to be adjusted to the demand variations, and had finished for having serious problems in the flow of information and materials during the production. The implantation of the PCP requires the comprometimento of all, including the high administration, and one high degree of integration between the functional areas so that results are positive. Thus, it is had as objective of the present work to analyze as it is made the planning and control of the production in three industries of the Polar region Moveleiro de Ub – THEORETICAL MG. 2 REFERENCIAL Planning is ones of the administrative functions that they determine that objective they will have to be reached in an organization, as well as the strategies for atingiz them in the best possible way. The planning exists to guide the actions of the company, of form that the decisions are taken on the basis of the route that the company must follow. Having itself defined what it is intended to reach, it is hour to define as to make it, when and why it will be fact, as shown in Figure 1. Figure 1 – The planning and its unfoldings Source: Chiavenato, 2005.
Already the Control, another administrative function, is responsible for guaranteeing that the things are made in the best possible way, atavs it accompaniment, mensurao and correction, in case that necessary, them executed actions, so that all in agreement skirt was planned, as it can be seen in Figure 2. Figure 2 – The planning and its unfoldings Source: Chiavenato, 2005. 2,1 Planning and Control of the Production – PCP the Planning and Control of Produo (PCP) is the responsible administrative function for making the plans that will guide the production and will serve of guide for its control. matter in his writings. Already for Tubino (1997), the PCP is responsible for the coordination and application of productive resources of form to take care of with efficiency and effectiveness the plans established in levels strategical, tactical and operational.
Being able to act in agro-industrial companies and the agricultural area. The profession is guaranteed by Law, and is enters one of more looked in the offered courses technician in Brazil. The importance of this profession is unquestioned. In the age of the globalization and the information, it also has constant changes in the trends conceptual techniques and the competitiveness incited in the corporative way. This professional will have that to constantly search qualification and perfectioning through the teach-learning process. Click Angus King to learn more. The area of performance of the Technician of Security of the Work is ample, and the increasing requirement of the market is continuous.
Today, in all segment the professional has that to invest in its proper career in pertinent courses its area, and if evaluating with important tools as the ANALYSIS SWOT (or FOFA, as she is known in Brazil), analyzing the strong, weak points, threats and chances and to have conscience of the abilities that must be improved. Through this self management the professional will be with focus in the actions and the solutions of the problems of the organization, using of its knowledge technician, academics and empiricists and consequently reducing the inherent risks to the work environment. The task of the Technician of Security of the Work is arduous and difficult, to infuse or to modify the culture or politics of a company or to modify the thought of the entrepreneur, in the attainment of the security guard for the collaborators, it is not far from easy, are innumerable difficulties and joined obstacles. these difficulties are not only here in Brazil, but also in the developed countries the statisticians daily indicate levels of highest industrial accidents. While the enterprise classroom will be seeing the security of the collaborators of its company as ENEMY NUMBER ONE IN EXPENSES, and while the COLLABORATORS if not to acquire knowledge of the benefits of its security in the workstation, this statistical index, unhappyly will not suffer alterations.
TO WORK WITH SECURITY AND TO COME BACK TOWARD HOUSE, DO NOT HAVE PRICE the awareness of entrepreneurs and workers alone will happen with a dynamic work of the Technician of Security of the Work and through measures techniques, educational, medical, psychological, added the lectures, recyclings, training, seminaries, networks and courses of perfectioning and specialization. The schools techniques are with excellent courses in the area of security of the work and the high pedagogical level of teach-learning, and also in what it says respect to all infrastructure in classroom, laboratories and libraries counting on a great quantity of specific books of the area. The direction of these Justinian codes of education has the concern to prepare and to give all subsidy so that this professional when it will be in field is prepared for the diversities that will go to find day-by-day in its. BUT THIS PROFESSIONAL ALSO HAS THAT TO MAKE ITS PART, SEARCHING IF TO BRING UP TO DATE AND SEARCHING CONSTANTLY. SPACE FOR ALL EXISTS, AND NOBODY KNOWS EVERYTHING, THE KNOWLEDGE IS INFINITE.
Objectifying one better understanding of the article, this was structuralized in: introduction, revision of literature, methodology, analysis of the results and conclusion. 2.FUNDAMENTAO THEORETICIAN We last years come occurring different changes in the society, which demands a process of world-wide globalization. The fast mutation in the world-wide economy this being observed for the scholars as the occasion of change of an Industrial Society for a Society of the Knowledge, therefore to the too much existing resources that until then were valued and used in the production such as: land, capital and work, if join to the knowledge, what it modifies, mainly, the economic structure of the nations and, especially, the form to value the human capital or capital intellectual. For BROOKING (1996) the intellectual Capital is a combination of intangible assets, fruits of the changes in the areas of the technology of the information, media and communication which bring intangible benefits so that the companies enable its functioning. The Intellectual Capital is composed of Asset and better to understand the concept and the mensurao of Intellectual capital will be necessary first to know the concept of intangible Asset (SCHIMIDT, SAINTS and MARTINS, 2006).
2.1ATIVO For MARTINS (1972) is considered active all and any element with or without physical nature, that is controlled for the company and that it provides the possibility of attainment of box flows. The JOHNSONS and KAPLAN (1993) affirm that the asset of an entity if composes in intangible tangible and active assets and that the value of the company is not restricted to the addition of the values of its tangible assets. In accordance with article 179 of law 604/76 the classification of intangible is destined the intangibles destined the maintenance of the company or exercises with the same purpose. With the alterations in law 6,404/76, promoted for the law n 11,638/07 and 11,941/09, inside of the Patrimonial Rocking, the Group of Intangible Account started to appear as Active Not Circulating.
EDVINSSON & MALONE (1998) use the metafrica language, that the company compares with the figure of a tree, considering the visible part (trunk, leves and twigs) what they are registered in the countable demonstrations; the invisible part? below of the surface (the roots)? to the Intellectual Capital, that is occult factors dynamic, as for example, buildings and products. Intellectual capital is as a tree which the human beings are the seiva makes that it to grow. The seiva that flows of the rind of a tree produces innovation and growth, but this growth if becomes massive wood, part of the structure of the tree. (A valuable related resource: Jonah Bloom). What the leaders need to make are to contain and to hold back the knowledge, so that it if becomes property of the company. Contact information is here: Roubini Global Economics. STEWART (1998), citing EDVINSSON.
Figure. 1? METAPHOR OF the TREE Source: MARION, Jose Carlos, Reflections on Intangible Asset. Also, if it can say that part of the tree that is visible would be the Tangible one of an organization, being able to be mensurado with easiness. That is, it is what the accounting practises analyzing the tangible goods of a company. However, what it is not apparent, it is responsible, to a large extent for the growth and reinforcement of this organization. In the ANTUNES theory (2000), it Capital Intellectual to exist in the organization, is necessary to interar three elements: human, capital capital structural and capital of customers. The main characteristic of the Structural Capital is all structure of property of the company, that is, which includes computer science equipment, softwares, data base, registered patents, marks and everything than the more apia productivity of the employees. (ANTUNES, 2000), STRAIOTO (2000), says that Capital Human being is an enterprise resource and must be evaluated as an asset, therefore possesss capacity to generate benefits for the company. It is important that the managers invest in the employee with training, courses and formations so that the same if it motivates and if interest in searching and extending its knowledge and abilities.
The standard is something very good, therefore it degenerates the consumer to have that to think more than the necessary one, therefore all look to solutions and more things not to think. through the standardization that if it searchs to simplify the work, preventing the unnecessary movements and its invariability. Falconi (2004) defines standardization as a set of systematic activities to establish, to use and to evaluate standards how much to its fulfilment, its adequacy and to its effect on the result. A choice important that it must be taken by the managemental function it is the choice of the supervisors. Therefore, the supervision is the line of command for all the operators. A process to be carried through of coesa form must have six primordial factors, that are: Raw material; Ambient conditions; Equipment; People; Information and Procedures. For Gasparini (1999, P. 399): To standardize means to equal, to uniformizar, to estandardizar.
Standardization, in turn, wants to say adoption of estander, a model. The word? I begin? it indicates the basic one, the elementary one. Thus, it must the entity purchaser, in all the businesses for the acquisition of good, to observe the basic rules that lead to the adoption of estander, of a standard that, advantageously, can satisfy the necessities of the activities that are its position. Thus, the supervisor, beyond evaluating if all the factors are being perfectly taken care of inside of the process, must provide a periodic diagnosis with the process and give the due training to operators. He is in its responsibility also, the certainty of the fulfilment of the operational procedures for the operators. With the well structuralized process he only is that if he can initiate the standardization. The task only can be standardized that is being executed satisfactorily. To standardize is to say to who to make as to make, with which tools to make and in the stipulated time.
The action for impulse can compromise the effectiveness of the action. To assist the entrepreneur diverse tools exist and also specialized jobs, today one of main the subsidiary ones of the entrepreneur is the SEBRAE (Brazilian Service of Support to the Micron and Small Companies) this that gives to enterprising the support and assistance in the elaboration of goals and plans of action. Chiavenato and Sapiro (2003 P. 39) in tell that ‘ to them; ‘ the strategical planning is a process of formularization of organizacionais strategies in which if it searchs the insertion of the organization and its mission in the environment where it is atuando’ ‘. The adoption of a strategical management has as objective to identify positive and negative factors, chances and the threats, thus searching to maximize the profitability and efficiency of the processes that involve any stage of the organization and to minimize wastefulnesses and damages happened of me the preparation of the involved collaborators and, the identification of these factors is a step the front in the way of the enterprise support, something that today is an objective glimpsed for a great minority. I assist in it of the identification of these factors exist diverse tools, being main and the more usual tools; of analysis SWOT; cycle PDCA, Brainstorming, TQC, etc. 7.
The Tools and Its Functions the strategical management is the way that an organization chooses to evolve having as beginning point its present situation and to glimpse until a situation where it desires if to find in the future. In the sequence brief description with the exposition of the tools here in focus for one better understanding will be presented. 7,1 Analysis SWOT the first tool evidenced here is analysis SWOT that is abbreviation of four English words derived from the language.
Somebody will have that to pay for this redistribution of the assets. The author still affirms that when the professional controlling if consider to obtain something beyond the profits more, if chooses implicitly creative of politics without they have been elect for nobody. Moreover, they doubt that the controlling of comercial houses have the qualification necessary to decide as it must be the society, and add that for this we choose our representatives politicians, that is, so that they take this type of decisions that do not say respect to the empresariado one. Already for Keith Davis (1967), the Social Responsibility goes beyond the profit. Beyond what all the companies want. They give value to the collaborator, are more flexible in relation to the same ones. Happy collaborator relieves more. To relieve more, generates more prescription consequently and more profit.
He is cyclical. It is this that lacks in some companies, to give value is not to lose the authority and the power, is to know that in each employee, it has for brings a family who of it depends. The companies whom they possess as focus the Social Responsibility, do not forget them people its return they make and it for love, of this form the income is equal or superior to that it only thinks about profit. To think about the next one is an act of respect and solidarity. It is to want beyond carrying through the activities proposals, to help the next one to a way where what there to generate, exactly it will be distributed there without generating social discomfort. The company leaves to have only economic and social goals for also anticipating itself to the social problems of future. For this, it is necessary to act now in reply to these problems. To question if currently the companies they act in the society of influential form or not, something is really difficult to be answered.
The models of countable management or controls countable-financiers to consider in the present research are: administration of the turn capital; financial risk, liquidity and financial strategy; financial health. Administration of the turn capital: for Bodie and Merton (2002 apud SHEEP, MATIAS and CAMARGO, 2004), the companies need to use money to cover the expenditures, before any amounts in money are collected by the sales of the products of the company and have as resulted a typical investment in asset, as supplies and duplicates to receive and exceed its liabilities, as provisionadas accounts and duplicates to pay. The difference between these circulating assets and liabilities is increase of capital of turn. Depending on the necessity of turn capital, the company finances in sources third or proper ones of resource in the forms of long or short term. The Perez Jnior, Eyelash and Franc (1995 apud SHEEP, MATIAS and CAMARGO, 2004) define necessity of turn capital as the sum that the necessary company to make use in function of the economic cycle (given for the average stated periods). This necessity of turn capital is the sum of financings that the necessary company to get to keep the activities.
Gitman (1997 apud CONGRESS UFSC OF CONTROLADORIA AND FINANCES, 2. 2008) tells that the purpose of the financial control is to assure that the capital of the company is available in the adjusted sums, at moment certain to the lesser cost, contrary case the company will not survive. Being based on the displayed one above, the administration of the capital of efficient turn search to reduce the investments in not lucrative assets, as duplicates to receive and supplies and to increase the stated period with suppliers, provisionados anticipation of payment of customers and wages. Thus, the form most economic, fast and continuous would be the use of these sources of resources of investment in turn capital, needing to control the minimum o of the operational activities as box and banks, supplies, accounts receivable, accounts payable box flow.