These bases of attribution of the expenditures we call direcionadores of costs, that it reflects in the parcel of the search that will be able to happen in each product. A well simple example is what it happens when the group of countable sciences decides to leave to take beers and to eat pizzas. The total value of the expenditures is divided by the number of pupils gifts, carrying, some pays more than what really they had consumed while others pay little. If in this in case that the method of expense for activity were applied, each one of the pupils would have to receive its account individual from expenses, thus, each one would pay what really it consumed. 3.1 Attributions the costs ace activity The cost of an activity must attribute to all the sacrifices used for the manufacture of the product or installment of a service, since material wages, social changes, depreciations electric energy, use of installations etc. Is recommendable that of desmembre an account in you would see subsidiary accounts for better visualization of resources used for diverse activities, as for example the hand of indirect workmanship that can separate stop to differentiate the amounts you spend for execution of each activities. The attribution of costs must be made of more multicriteria form using the following order of priority 1 Direct Allocation, 2 Tracking, 3 Rateio Direct allocation: one becomes when a clear identification exists, direct and objective of certain item of costs with certain activities. It can occur with wages, depreciation, material of consumption, etc. Tracking: the identification of the cause relation is an allocation on the basis of and effect enters the occurrence of the activity and the generation of the costs. This relation is express through direcionadores of costs of first period of training, also known as direcionadores of costs of resources (that is; of resources for the activities).
Tag: administration and businesses
The secret is in a correct evaluation of the current reality and the external environment. After that, they must be verified as these information direct the entrepreneur for a focus and as this if it connects with the mission and the vision of futuro' '. It continues, ' ' made this, the necessary planning to changed itself into practical actions. I would say that, thus acting, the credibility conquered in the past lines up, with the reality of the moment and the dreams of amanh' '. Part from there, the information efficiency that uses research, to measure the satisfaction of the customer and the quality of the given service.
As Souza (P. 01, 2010), ' ' for the retention of the customers and the conquest of the same ones, the procedures below correspond to these perspectivas' ': 1) Takes care of the customers as it would like that it was taken care of. 2) the secret of the success of a mark is the satisfaction of the customer. 3) the secret of the good attendance is to work with heart, to know the product and to enumerate its differentials. It adds, ' ' the customers alone go to acquire some product or service, if the price will be compatible with the benefits receber' '.
Soon, the more the collaborator to know the product, better will leave itself in the argument with the customer, also remembering that it is essential to know the necessities of the market well. 7 JUSTIFICATION In the current scene, mainly in developing countries as Brazil, Small the Average Companies play a role of prominence in the economy. The PMEs in many situations of uncertainties and refluxo of the economy propitiate a economic stability, becoming minimum its negative effect on the great companies. The PMEs acts in activities with low intensity of capital and high intensity of man power.
' ' The organizations come passing for deep and important transformations as answers the requirements derived from different phenomena as, scientific and technological development, changes economic politics and, among others ' ' (Clearly, 2009. P. 11). For Fischer (1992), the changes that come happening in the organizations are not of episdica nature, but they constitute continuous processes in the life of the companies. On the basis of these knowledge I want to display the situation of submitted Military Policemen to a variety of scales, where the worked scales of 24-hour turns in sectors prevail of Military Policia of Santa Catarina.
Military Policia of Santa Catarina is responsible for patrolling and guaranteeing the security of the catarinense society, beyond the tourists, visitors and workers whom if they use of the highways that cut the catarinense state. … the Military Policy (Wikipedia, 22/01/11) is present in all the catarinense territory, contributing, effectively, not only for the security, as for the preservation of the culture and the traditions of Santa Catarina. A corporation is considered model, being modernized in the actions of prevention, security and protection to the catarinense community. To carry through this Work Military Policia of Santa Catarina, counts approximately on a cash of of 10.000 policemen between men and women. The Military Policy, permanent agency, force auxiliary, reserve of the Army, organized on the basis of the hierarchy and disciplines, subordinate to the Governor of the State, fits, in the limits of its ability, beyond other attributions established in law: I? To exert the related Ostensive Policy with: – The preservation of the order and the public security; – The radio terrestrial, aerial, lacustrine and fluvial patrolling; – The road patrolling; – The guard and fiscalization of the urban transit; – The guard and fiscalization of the forests and sources; – The judiciary policy to militate; – The protection of the environment.
Retailers. If its company tributary operates in the regimen Real Profit, many is the organizacionais responsibilities to be followed. Of the internal errors that more happen in the fiscal management of these companies who operate in the Real Profit can detach seven that directly they raise the tributes inside of this regimen: 1? Not the accompaniment of the forecasts of collect of the PIS; 2? Not the accompaniment of the forecasts of collect of the COFINS; 3? Not the accompaniment of the forecasts of collect of the ICMS; 4? Not the accompaniment of the forecasts of collect of the ISLL; 5? Not the accompaniment of the forecasts of collect of GOING; 6? The disable of the operational system in the generation of fiscal reports that guide the operations of purchase and sales of commercialized merchandises; 7? The lack of a FISCAL PLANNING. If to verify the companies who longed for to minimize its tributes operating in this regimen, then we perceive that this joined number is jammed by the companies who are maximizing its tributes. The lack of a good organization still it is constancy in the reality of the commerce. An organization based on the necessities of a fiscal agreement tributary.
In great amount they are the contributors who contribute, but do not know what they contribute, because they contribute and so that they contribute. Exactly with so great disparity in that it is one of the countries with bigger world-wide tax burden, to search to understand and to learn the existing fiscal functioning of regimes he is something that can become in a competitive distinguishing fort. They think About this.
As Rotondaro (1997) the quality is necessary to face the challenges of the following years, to insert us in the diverse economic blocks, to take care of the requirements of the code of defense of the consumer, to increase the productivity and competitiveness of the services, and to satisfy the necessities and expectations of all the involved ones in the process (customers, suppliers, employees, community, government, environment etc.). Currently, already more quality only with unilateral fiscalization, controls, attitudes is not gotten among others. Still for the author above the quality in general is gotten mobilizing the people to always organize and to correspond to the necessities and the expectations of the customers and other involved in the process, looking for ' ' in superarmos' '. It is in the search of the fulfilment of established goals, that public organizations have implanted Systems of the Quality, since only laws, decrees and regulations do not guarantee that the requirements of the society are satisfied in consistent way. According to Rotondaro (1997) in the past, all the manufactured products were vendidos and it did not have concern with the offered services.
Currently, the things are moving. The four challenges (customers, competition, technology and legislation) are forcing the companies if to adaptarem. Nowadays, the companies have of being more sensible and operating, offering to better products and services and to continue if improving. The GQT increases the satisfaction of the customer, resulted of the improvement in the quality, and if it obtains this for the motivation of the employees and improving the way as the company operates. Although the changes, are many the organizations that still live accomodated. Some until relutam in moving, demonstrating, with this, a true incompetence on the part of the same ones. Still in Fields (2006) to improve products and services, it is necessary to satisfy the four requirements essential: to reduce the defects, to improve the productivity, to improve the attendance to the consumer and to innovate.
Prominence also in this new was for the participation of the external capital as majority, as much in the base of the productive chain, how much in the final resale of parts. Beyond the reflected fiscal pressure of the person from de state of espirito santo adhesion to the regimen of substitution tax and the imported spraying of vehicles and parts. (SEBRAE/ES, 2009) Regional Great Victory In recent years the evolution of the sector of autopeas in Brazil followed the trend of the sales of new vehicles. On the other hand, the isolated companies had been more sensible to the conjunctural changes of the period. These changes had in recent years been decurrent of the economic conjuncture that would take the Government to take more rigid actions of protection against importation and incentives for the purchase of new and half-new vehicles. Exactly thus, a shock in the sales was inevitable. On Institutions to the Government had been more optimistical in its constataes: As for the year of 2008 in relation the 2007 presented a profit of productivity of (22.7%), in the internal sales (26.2%), in the total of sales (21.6%) and in the circulating fleet (16.6%).
The production if concentrates in the state of So Paulo (71.2%) and the too much states contribute with 28,8%. (SEBRAE/ES, 2009, P. 4) In any way, this dynamics has a direct influence in the retail of parts spare, a time that, when effecting the exchange in the concessionaires the consumers launch in the market automobile used. These goods constitute a market in frank expansion for the companies of autopeas. On the other hand, the sector starts to characterize for sensitivity the prices and terms of payment.
Taxes of Exchange of Importation Exportation If you have its proper business in the national market you have some time, you you can be thinking about if expanding in the international market. This is a emotive moment in any business and also they have that to look at for innumerable factors, being included things as taxes of exchange of exportation importation. To understand the taxes of exchange of importation exportation will allow that you have profit, the times where others fail, and is important to play well its strategies and to understand the implications of the occured changes in these indices. In first place, being international you go to help to make more profits, increasing its production and reducing the total cost for unit. Ramification in the global markets can be the greater trunfo for much company. However, before you leaving running and to compromise its business with the international market she is necessary to understand that the domestic commerce differs substantially from international trade, and this brings many new elements in game. Tax of exchange: all the main countries in the world have its proper currency.
When you are mattering exporting to other countries, can opt to having the payment or part of it in the currency of this country or the currency that you to choose. Some countries have monetary restrictions due its politics. For the conversion it enters two currencies that you to carry through a conversion in any bank. This conversion is determined by the tax of exchange of market. Taxes of exchange are the value or the price of a currency in terms of another currency.
Taxes of exchange also are a very important factor of the economy, with impact in the global capacity of the country of importation and exportation. Forms of exchange tax importation exportation: Two methods are used to determine the exchange tax. i) Tax of Floating Floating Exchange (or tax of flexible exchange), widely is used in many parts of the world, allows that markets decide by means of offer and of the search, as and that it taxes in local currency they will be changed by one determined foreign currency. This is the type of tax of floating exchange, many times, the exporters need to be safe of that some drastic changes do not affect its profits seriously and the prescriptions of its company (II) Fixed Tax of Exchange fixed Taxes of exchange (esteem taxes of exchange for some future fornecimentos) must always be calculated when will be precificando its products. Normally, the exporters have much caution if certifing of that they will have a position guaranteed in the event of a substantial change in the exchange tax. Fixed taxes of exchange are established by the government of each country for its proper particular reasons. For this reason it is necessary that you observe the markets of the country that desires to export e, exactly thus, possibly, to contract somebody to analyze the taxes of importation of exchange of exportation in the markets before choosing the levels of prices.
In the agencies of magazines, at one looked at for the shelves and you it can more be surprised at the number of magazines with the varieties of subjects, car, motorcycles, photograph, magazines of computer science that exist. It believes me, if innumerable publications exist on one subject that it means that it has demands, has a market of insaciveis consumers. It is also an excellent place to start some ideas on what the people are buying in these markets, then you can test its results in the Internet to have one better idea of the real number of people who are in the market for these item. Marketing research – Products Exist as many ways to make its research of products here, go to list some: To come back would revistaria toward, gives it one looked in the magazines most popular and that they are excellent for its market and look at for what is being announced. Internet – the name of the product for the search system types and sees what it appears, Spends some time to look at for the announcements of the Google that appear paginam in them initial and you it goes to see what other people are vendendo. It participates of fairs of products, in the majority of the main cities of the world exist annual fairs for the people who vendem products for all the markets.
If you will be interested in travelling, you exist international fairs in China, Thailand Indonesia, and one more time, if you search on-line you go to find more. These fairs are taken care of by the manufacturers and deliverers of hundreds and thousand of products (in China, at least), and they are there for finding people to vender its products, in the truth, them are looking at for you as future customer. Now it is to the hour to mount its business, to decide if more is adjusted you to start its business as an only operator or to find a partner, or to go direct for its proper company.
Strategies – As To construct Its Business in ' ' free market – eBay' ' Vendendo ' ' free market – eBay' ' Vender in ' ' free market – eBay' ' it is a great chance for any entrepreneur of eCommerce, having an income, constant, is a question to only launch some products in auction. In fact it has millions of users of ' ' market livre' ' registered, But few users are using for businesses What he distinguishes this group from the other purchasers of ' ' free market – eBay' '. The difference is that this small percentage of the salesmen has developed strategies of lucrative sales to help them to use to advantage it the power to put into motion machine of the traffic of the Internet. It shares four of these proven strategies that have helped many to reach, and to surpass, its objectives in the free market: 1.Faa in the certain order of as to get its product in the origin. The great question is to have new salesmen: ' ' What I must vender? ' ' But many times they initiate its process of behind inquiry, first front to look at for niches of good product, after that, for the suppliers. Unhappyly, nor always she is possible to locate the suppliers of its products, therefore, they lose hours and days of collection of information that cannot use. First, she finds its suppliers of products. The technique simplest is to bind for the manufacturer, it says that you are looking a store to vender its products, and to ask for a list of its authorized wholesalers. You also can find supplying potentials through commercial fairs, publications, commerce and organizations. After knowing which the products that you can get, after that, start to search the products in the markets, using a tool of marketing research, ' ' Google' ' 2.
V? Three requirements of caution We go to consider three requirements of caution in its exercise, even so with certain care how much to many times ingenuous pretension to transform doctrinal categories into ' ' lei' ' , that two of them, the two first ones, are legal obligation in strict direction. The first one: to prevent any shade of potential conflict of interests between private public and capital interest, and, of certain form, to keep the institucional proximity with figure of the autarchies, in the state one that it will be to exert to be able of only polices can exist capital public, never private. That is: but public companies, never society of mixing economy, can exert to be able of police. In other words, duties and limits are taxes to become possible the life in society, do not stop enriching nobody. Second requisite: the companies you publish that to exert to be able of policy will not be able to intervine concorrencialmente in the economy. They only can be rendering of public services. One would be about absolutely anti-isonmica a concorrencial intervention, since none another private entity would be endowed with such power extroverso. Third requirement: the exercise of the power of polices must be accidental in relation to the public rendering of services.
It wants to say, cannot exist a public company whose corporate object is to exert the administrative policy of the professions, ambient, urbanstica etc. I finish it requirement demand more explanation. Which the reason for not to exist public companies which if attributes, directly and exclusively, the exercise of some power of sectorial policy? In thesis, the solution is possible. It occurs that, as we said, the corporate entity of private law finishes being an excellent modeling sub in relation to the personality of public law when it is treated to exert the power of polices. VI? Conclusion: state they can exert to be able of polices relatively Curious that if it admits, nowadays in way until tranquilo, that the state ones can give public services, but that ' ' fear of the form privada' ' , that already it was won has much time in the field of the right of the public services. If entities of the public administration, of integrally public capital, with public goods, integrated for public agents who are guaranteed against how much in such a way statutory serving pressures, can give public services, why they could not exert some fraction of the power of polices that if it ties directly with the exercise of the installment. A reading antifundacionalista and directed to the reality of the economy and the practical consequncias of the interpretations of the administrative law cannot have fear to affirm: public companies, in certain cases, can exert the power of police.