The dynamics behind the alignment between strategy and knowledge in small firms

Using four case studies carried out on a sample of 60 north-eastern Italian small firms, this paper examines how knowledge exploration and exploitation might be differently implicated in the creation of competitive advantages for small firms. A pilot quantitative study on the whole sample demonstrated the existence of an alignment between competitive strategies and knowledge management strategies. The present study tries to address this alignment as an ongoing process, drawing attention to the multiple ways through which this alignment takes form in practical activity

Special issue on cost-benefit analysis for economic sustainability in supply chains

In the actual competitive arena, competition occurs among supply chains, which must be globally resilient and sustainable [...

Proposta de indicadores financeiros sobre a judicialização da saúde no município de Chapecó (SC)

This research aimed to propose financial indicators that allow the analysis and comparability of expenses with medicines from the judicialization of health in the municipality of Chapecó. Methodology was used as quantitative description, where the data collection covered 4,145 drug dispensations per judicial determination in the period between 2008 and 2015. The monetary amounts spent on this supply of drugs in the period and obtained the amounts of factors related to three perspectives: municipal revenues, municipal expenses and "Health Function" expenses. These figures were corrected by the IPCA and used to calculate fifteen suggested indicators to evaluate the evolution of health judicialization. The indices found allowed us to conclude that between 2008 and 2011 there were gradual increases in each period, while in 2012 there was a high growth (more than doubling in practically all indices in relation to the previous year). In the last three years, there were significant increases, since three of the indicators in the income group rose by more than 2,000% in 2015 compared to 2008. In the case of the parameters of the "Health Function", the three main variables changed by around 1,800 % Over the initial year of the series, while in the context of the expense metrics the evolution over the initial year was also significant (from 1,474.8% to 2,165.5% according to the indicator). The analysis of these indexes showed, then, a worrying reality from the point of view of the finances of the municipality by the tendency of worsening of the situation seen in the last years of the covered series.Esta pesquisa objetivou propor indicadores financeiros que permitam a análise e a comparabilidade dos gastos com medicamentos oriundos da judicialização da saúde no âmbito do município de Chapecó. Foi utilizada metodologia classificável como quantitativa de descrição, onde o levantamento dos dados abrangeu 3.843 dispensas de medicamentos por determinação judicial no período entre 2008 e 2015. Os valores monetários despendidos com esse fornecimento de remédios no período e obtidos os montantes de fatores relacionados com três perspectivas: receitas municipais, despesas municipais e despesas com a “Função Saúde”. Esses valores foram corrigidos pelo IPCA e utilizados para calcular quinze indicadores sugeridos para avaliar a evolução da judicialização da saúde. Os índices apurados permitiram concluir que entre 2008 e 2011 ocorreram aumentos gradativos a cada período, enquanto que no ano de 2012 houve um crescimento elevado (mais que dobrando em praticamente todos os índices em relação ao ano precedente). No último triênio ocorreram majorações significativas, visto que três dos indicadores do grupo vinculado às receitas chegaram a crescer mais que 2.000% em 2015 se comparados com 2008. No caso dos parâmetros da “Função Saúde”, os três principais indicadores tiveram variações da ordem de 1.800% sobre o ano inicial da série, enquanto que no âmbito das métricas de despesas a evolução sobre o ano inicial também foi expressiva (de 1.474,8% a 2.165,5% conforme o indicador). A análise desses índices evidenciou, então, uma realidade preocupante do ponto de vista das finanças do município pela tendência de agravamento da situação vista nos últimos anos da série abrangida

USABILIDADE E FUNÇÕES DO ORÇAMENTO NA PERCEPÇÃO DOS GESTORES DE UMA EMPRESA DO RAMO METALMECÂNICO

Objective(s): The study aims to relate the usefulness and functions of the budget in the decision-making process, based on the perceptions of the managers of a company in the metal-mechanical sector. Method: Methodologically, the research is descriptive, based on a survey, considering a sample of 33 managers/supervisors/analysts who work in different areas of the studied company. Results: It was found that 78.80% of managers use the annual budget with monthly monitoring (budget versus actual), 84.80% indicate its use as an artifact of planning, coordination, resource allocation, and determination of operational volumes. The mean rank (MR) obtained shows that managers identify the functions of budget planning, dialogue, and utility, demonstrating the usability of the instrument in the management process. The main functions of the budget were identified as: the coordination of the company’s units (4.82); analysis of monthly and annual projections (4.76); planning linked to company strategies (4.73); and comparison of planned performance with actual results (4.70); the results even indicate that in the context of the COVID-19 pandemic, the budget helped to align new strategies and adjust organizational planning (4.27). The findings indicate that the budget has multiple functions for the managers of the company studied, confirming its recognition by managers as a management instrument, with utility related to the planning and decision-making processes. Contributions: As a contribution, the study highlights the different functions and adaptability of the budget in the organizational context, demonstrating its usability by managers who work in different sectors in the company.Objetivo(s): Este estudio tiene como objetivo relacionar la utilidad y funciones del presupuesto en el proceso de toma de decisiones a partir de las percepciones de los gerentes de una empresa del sector metalmecánico. Método: Metodológicamente la investigación es descriptiva, realizada a partir de una encuesta con una muestra de 33 gerentes/supervisores/analistas que laboran en diferentes áreas de la empresa estudiada. Resultados: Se encontró que el 78,80% de los gerentes utilizan el presupuesto anual con seguimiento mensual (presupuestado versus realizado) y el 84,80% indican utilizarlo como un artefacto de planificación, coordinación, asignación de recursos y determinación de volúmenes operativos. El ranking medio (RM) obtenido muestra que los gestores identifican las funciones de planificación, interlocución y utilidad presupuestaria, demostrando la usabilidad del instrumento en el proceso de gestión. Se identificaron como funciones principales del presupuesto: la coordinación de las unidades de la empresa (4,82); análisis de proyecciones mensuales y anuales (4.76); planificación vinculada a las estrategias de la empresa (4,73); y la comparación del desempeño planificado con los resultados reales (4.70); los resultados incluso indican que en el contexto de la pandemia de Covid-19, el presupuesto ayudó a alinear nuevas estrategias y ajustar la planificación organizacional (4,27). Los hallazgos indican que el presupuesto tiene múltiples funciones para los gerentes de la empresa estudiada, lo que confirma su reconocimiento por parte de los gerentes como una herramienta de gestión, con utilidad relacionada con los procesos de planificación y toma de decisiones. Aportes: Como aporte, este estudio destaca las diferentes funciones y adaptabilidad del presupuesto en el contexto organizacional, demostrando su usabilidad por parte de los directivos que actúan en los diferentes sectores de la empresa.Objetivo(s): Este estudo tem como objetivo relacionar a utilidade e as funções do orçamento no processo de tomada de decisões com base nas percepções dos gestores de uma empresa do ramo metalmecânico. Método: Metodologicamente, a pesquisa é descritiva, realizada a partir de um levantamento com amostra de 33 gestores/supervisores/analistas que atuam em diversas áreas da empresa estudada. Resultados: Constatou-se que 78,80% dos gestores utilizam o orçamento anual com acompanhamento mensal (orçado versus realizado) e 84,80% indicam o uso como artefato de planejamento, coordenação, alocação de recursos e determinação dos volumes operacionais. O ranking médio (RM) obtido evidencia que os gestores identificam as funções de planejamento, diálogo e utilidade do orçamento, demonstrando a usabilidade do instrumento no processo de gestão. Identificaram-se como principais funções do orçamento: a coordenação das unidades da empresa (4,82); a análise das projeções mensais e anuais (4,76); o planejamento vinculado às estratégias da empresa (4,73); e a comparação do desempenho planejado com os resultados reais (4,70); os resultados, inclusive, indicam que no contexto da pandemia Covid-19, o orçamento auxiliou no alinhamento de novas estratégias e nos ajustes do planejamento organizacional (4,27). Os achados apontam que o orçamento possui múltiplas funções para os gestores da empresa estudada, confirmando seu reconhecimento pelos gestores como instrumento gerencial, com utilidade relacionada aos processos de planejamento e tomada de decisões. Contribuições: Como contribuição, este estudo evidencia as diversas funções e a adaptabilidade do orçamento no contexto organizacional, demonstrando a usabilidade pelos gestores que atuam em distintos setores na empresa

Practices of social and environmental responsibility adopted by financial institutions

Nowadays, there is a global pressure for agencies with responsibilities in public investment to evaluate their policies and impacts in terms of the economic, social and environmental dimensions, avoiding supporting projects that pose risks to these aspects, thereby making it possible to improve the quality of life of the populations and long-term economic stability. The objective of this study was to verify the guidelines that guide the socio-environmental responsibility policies (SERP) of Brazilian financial institutions. The research was based on the analysis of sustainability reports of development agencies and development banks. The socio-environmental policies of the institutions were also analyzed under the light of the resolution of the National Monetary Council that regulates these issues. It was possible to verify that most financial institutions have socio-environmental policies as a result of the regulation that determines the mandatory nature of such policies. Indeed, more than 3/4 of the studied institutions published their SERP after such regulation. Thus, the institutionalization of these practices might be understood from a process of normative isomorphism

Supply chain environmental management maturity in a pulp and paper company

In this research it was assessed the level of Suppy Chain Environmental management (SCEM) maturity in a focal company of a pulp and paper supply chain. Thy were used semi-structured interviews in different companies of the supply chain to collect he data which was analysed through the use of qualitative data analysis software. To evaluate the SCEM practices, it was used Ferreira's (2014) model, which establishs 53 practices organized into 8 groups. It was verified that SCEM practices of internal environmental management type, operational ecodesign practices and operational waste reduction and risk minimization practices are fully adopted by the company. Furthermore, the evidence points to a process of evolution from the reactive and preventive levels to the proactive level, strategically establishing environmental principles and objectives to ensure business sustainability, and achieving competitive advantage and differentiation in the market. Finally, the adoption of practices involving customers and suppliers makes the process more effective and efficient and the role of the focal company is fundamental resulting from that coercive pressures that complement and extend the initial normative pressures

Mecanismos de Compliance e Anticorrupção em Indústrias da Região Sul do Brasil

The objective of this study was to identify the adherence of industrial companies to the criteria of the integrity program established in the anti-corruption law and the implementation of internal controls. Therefore, descriptive research was carried out, based on the application of a questionnaire, reaching a sample of 74 industries, 30% of which have been in operation for more than 41 years and 68% have family and/or mixed management. The results showed that the companies included in the sample have greater adherence to some criteria of the integrity program established by law, however, there are still opportunities for improvement in their control systems. When observing whether companies have a code of ethics, conduct and integrity, 51% have this document, 64% indicated that training on the subject takes place in the corporate environment and regarding the existence of an ethics committee or compliance and a whistleblower channel, the percentage of adherence can be considered relatively low, being 22% and 24%. When addressing the adoption of procedures and internal controls to avoid the occurrence of conflicts of interest and fraud, 50% of the companies have these procedures and 15% did not know how to respond. It was observed that Law 12.846/2013 is still little known, there is an awareness of its importance to reduce the risk of corruption, conflict of interest and increase the degree of transparency of actions, but at the same time, many entities do not yet have policies and procedures in place.O objetivo deste estudo foi identificar a aderência de empresas industriais aos critérios do programa de integridade estabelecido na Lei Anticorrupção e a implantação de controles internos. Para tanto, foi realizada uma pesquisa descritiva, de levantamento a partir da aplicação de questionário, atingindo uma amostra de 74 indústrias, dentre as quais, 30% possuem acima de 41 anos de atividades, enquanto 68% possuem gestão familiar e/ou mista. Os resultados evidenciaram que as empresas compreendidas na amostra possuem maior aderência em alguns critérios do programa de integridade estabelecido na lei. Entretanto, ainda há oportunidades de melhorias em seus sistemas de controle. Ao observar se as empresas possuem um código de ética, conduta e integridade, 51% possuem o referido documento; 64% indicaram que ocorre no ambiente corporativo a promoção de treinamentos sobre o tema e no que se refere à existência de um comitê de ética ou compliance e um canal de denúncias, o percentual de adesão pode ser considerado relativamente baixo, sendo 22% e 24%. Ao abordar sobre a adoção de procedimentos e controles internos para evitar a ocorrência de conflitos de interesses e fraudes, 50% das empresas possuem estes procedimentos e 15% não souberam responder. Observou-se que a Lei 12.846/2013 ainda é pouco conhecida, há uma conscientização quanto a sua importância a fim de diminuir o risco de corrupção, conflito de interesses e aumentar o grau de transparência das ações, mas ao mesmo tempo, muitas entidades ainda não possuem políticas e procedimentos implementados

The influence of the base product in the unit of production effort method: analysis and discussion

In this article it is analyzed and discussed if the choice of the base product of the unit of production effort (UPE) method interferes with the computed unit cost of the products. The selection of the base product is at important step in this costing method. In order to carry out this study, real data was used from a food company in the state of Santa Catarina (Brazil). The results obtained show that, irrespective of the base product chosen, there is no change in the final value allocated to each product in terms of conversion unit cost. In this way, the main contribution of the study is to prove, mathematically, the neutrality of this method in terms of the product chosen to be the base product, because it does not effectively change the value assigned each product. The results obtained can be replicated in other types of companies and industries. Additionally, we present and discuss some opportunities for future work aligned with the application and development of the proposed method

Performance measurement model for sustainability assessment of the swine supply chain

In this paper, a model and a set of indicators for evaluating the sustainability in swine supply chains are presented and discussed. Using the Delphi method, environmental, social and economic indicators were identified (namely environmental performance indicators to evaluate soil, water, air, energy and environmental practices; social performance indicators related to human capital and social interaction; and economic performance indicators that address labor remuneration and return on investment). Subsequently, the proposed sustainability assessment model was applied for validation purposes in three different companies belonging to the swine supply chain in the southern region of Brazil. This study differs from previous ones by focusing on the sustainability assessment of the upstream and downstream of the supply chain, which are responsible for significant impacts. The performance of the studied companies from the three triple bottom-line (TBL) dimensions is significantly different. Both negative and positive impacts were found to be related to most of the specific metrics. The economic dimension presented a better performance than the environmental and social ones. Furthermore, there was a predominance of negative impacts in the environmental dimension, in relation to the soil, water, air, and energy indicators. Thus, specific actions, strategies, and policies must be designed for the different companies towards an effective and comprehensive sustainability throughout the swine supply chain. The proposed model can be extended to other companies in the same supply chain, replicated in other livestock and agribusiness industries and supply chains (such as cattle and poultry), and it can be used in different locations and including additional indicators and metrics