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.
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.
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.
Zimmermann can be called as (1996) as carried through tourist activity in the agricultural way, compromised with the agricultural production and the local development, where its demand is sufficiently specific, therefore it is composed in people who search the contact with the field, as diverse sensations of those of the great cities, being therefore a new modality of to be developed Tourism. The agricultural terminology, therefore, engloba aspects sociocultural, economic, demographic and physical, understanding for the places moved away from the urban nuclei and industrial centers agricultural, characterized by low demographic density and that they keep alive the cultural traditions. It is noticed, then, that the Agricultural Tourism allows the diversification of the activities of the field, transforming them, however, in attractive tourist, in which the daily one, culinrios customs, plates, the natural environment and the rustic constructions, among others agricultural elements. Such motivate the Tourist to look the agricultural way, in the desire to rescue its culture and origin, or to move away it, it tumult and of the pollution of the environment of the great cities. The potentialities of the Agricultural Tourism for agriculturists the transformations in the society, the rhythm of work, urbanization, has made with that some proprietors of agricultural areas perceive the enormous potential of demand for the field, having searched to adjust its properties to receive visitors. Another factor beyond the yield of this activity, that takes its implantation, is the question of the difficulties of farming agriculture and the national ones. The Agricultural Tourism if becomes a form of diversification of activities, dividing proper activities of the work of the field, the agricultural production, as on activities to the leisure, education, tourism and the rendering of services in general in some States of Brazil, as in other countries (GIMENES, 2003). On the basis of given gotten in the site of the ABIH? Brazilian association of Industries of Hotels (2006), according to statisticians of the south of the country, each tourist who arrives the country property to pass the day leaves, on average, 15,00 R$ e, in case that it remains for 24 hours (it spends the night and three meals), this value goes up for R$ 50,00.
CAREER PLAN In this phase we go to describe a plan of intervention and accompaniment, being presented a career plan in order to improve the organizacional climate and the motivation of the laborers of the plant. PLAN OF CAREER OF THE LABORERS:it is of extreme importance to promote a change in the behavior of the group. In this in case that we go to promote a career plan stops in the company of Mr. Matos; SECTION 1 (CONSCRIPTION CONCEPT) Before presenting a plan of career for the laborers of the company of Mr. Matos, we go to describe the conscription concept.
The companies need human capital to fulfill its objectives, goals and missions, and for this reason they need to search form of if keeping competitive innovators and. According to CHIAVENATO (2004), the conscription of people can be understood as a process that the entity uses to attract qualified candidates, using the specific techniques and methodologies, with the intention to supply its necessity in the election processes. CHIAVENATO (2003) pontua that the conscription is carried through from the referring data ace current and future necessities of human capital of the companies and consists of a study on the sources capable to supply specific necessities that will make possible ace organizations to reach its objectives. We will soon present plus a career plan the company Mr. Matos: Internal conscription (INTERVENSO) It consists of the spreading of the opened vacant in, inside of the company, focando the domestic market as pontecial recruiter of qualified employees to assume the chance in different sectors and activities; External conscription The same it happens when the organization searchs in the work market the candidates for an election process. Half of Conscriptions The ways of conscription the vehicles used for the organizations to notify its vacant external internal or. Half of Conscriptions more Used – Corporative Site or of Job: it is a way of conscription more chosen by many organizations for the attraction of professionals.