Activity Based Budgeting

ZOPP (Planejamento de projeto orientado para objetivos), que uniu, a partir e 1975, o Enfoque Quadro Lógico às metodologias que criavam um ambiente de participação dos interessados em projetos da Agência Alemã de Cooperação Técnica (GTZ); Results Based Management – RBM (Gerenciamento com base em resultados), método criado pelo governo canadense desde 1993, visando à racionalização e à modernização de muitos aspectos da administração pública; e Planejamento Estratégico Situacional…

which must be analyzed in order to position the tax management in the company's strategic management. In order to conduct the analysis of multidisciplinary tax management, the usage of Scholes and Wolfson's Framework is proposed. This framework is based on three focuses: all the parties, all the taxes and all the costs. In this manner, it is possible not to limit the points of view, but to create systematization for the multidisciplinary tax management. As methodological resource,…

............... 65 Retorno do investimento (return on investment) - ROI......................................... 65 Análise do custo de substituição............................................................................ 66 Método ABC (Activity Based Costing) ................................................................. 66 Valor econômico agregado (economic value added) - EVA................................. 67 Demonstrativos contábeis - comparabilidade x utilidade..................

organization's principal representative in Brazil, Human Rights Watch's Brazil Director leads the work of its new office in São Paulo and develops strategies for human rights advocacy in domestic and foreign policy. The successful candidate will be based in the city of São Paulo. S/he will spend an initial orientation period in New York or Washington D.C. Main responsibilities The Brazil Director's responsibilities will include, but are not limited to: Acting as HRW's public face with…

approach is associated with a higher level of rationality and comprehension of the decision by managers and with a higher level of consensus among managers on the strategic decision-making process. Besides, it is bound to lower levels of political activity and higher commitment of managers. In the second approach, conflicts are solved via political activities and eventual impasses are solved by mediation. This approach is associated with a lower level of commitment of managers. These…

salutar dizer que não se entrou no mérito dos instrumentos (artefatos) utilizados pela Controladoria para desempenhar suas atividades e funções. De outra forma, significa que a preocupação não é estudar se, por exemplo, a Controladoria utiliza o Activity Based Costing ou o conceito de Margem de Contribuição, se trabalha com Orçamento Base Zero ou Orçamento Variável. O que importa aqui é entender quais atividades e funções são desempenhadas pela Controladoria, na prática, e não com…

professional courses, other constraints as scarcity or absence of laboratory computing resources preclude an active, effective and independent learning of contents, coated with a strong practical level as those as related to computer networks, due to budgeting restraints of these educational institutions and some offhanded culture to knowledge. In order to make a small contribution to overcome this situation, it was carried into effect a practical action research, in collaboration…

Acta Psychiatrica Scandinavica, 2000, 102:52–57. 57 Yang YK et al. Psychiatric morbidity and posttraumatic symptoms among earthquake victims in primary care clinics. General Hospital Psychiatry, 2003, 25:253–261. 58 Hemingway H, Marmot M. Evidence based cardiology: psychosocial factors in the etiology and prognosis of coronary health disease: Systematic review of prospective cohort studies. British Medical Journal, 1999, 318:1460–1467. 59 Strik JJ et al. One year cumulative incidence…

- Uma medida do risco relacionado ao mercado do título, mostrando quanto à taxa de retorno do título tende a mudar quando o retorno na carteira de mercado muda; risco como uma medida do CAPM. BILL - Conta. Fatura. Nota, Título bancário. BILL OF ACTIVITY - Lista de Atividades que identifica as atividades dentro de um processo, classificando-as em atividades que agregam valor ou não. BILL OF LADING (B/L) - Conhecimento de embarque, documento de transporte e de posse da mercadoria…

(FCLC). 105 REFERÊNCIAS ABOODY, D.; HUGHES, J.; LIU, J. Earnings Quality, Insider Trading, and Cost of Capital. Working Paper Series. Journal of Accounting Research, v. 43, n. 5, p. 651–673, 2005. ABOODY, D.; KASZNIK, R. Executive stock-based compensation and firms’ cash payout: the role of shareholders’ tax-related payout preferences. Review of Accounting Studies, v. 13, n. 2, p. 216-251, 2008. ABRUCIO, F. L. A Coordenação Federativa no Brasil: A Experiência do Período…