43 research outputs found
Implementación de un sistema de costeo ABC para la creación de una ventaja competitiva en la empresa “F & F Kids” S.A.C.
RESUMEN
La necesidad de implementar un sistema de costos en la empresa “F & F Kids” S.A.C. es
por la búsqueda de determinar un costo preciso del producto que confecciona.
El diseño de un sistema de costos basado en la metodología de costeo ABC es el modelo de
costos que más interesaba a la gerencia por lo que se constituyó en el objetivo principal el
demostrar que la implementación del sistema de costos basado en la metodología de costeo ABC
determinará los costos precisos de los productos fabricados por la empresa y que a partir de
conocer los costos reales por orden de producción y por modelo se busca fijar los precios con
una estructura óptima de rentabilidad.Se obtuvieron los siguientes resultados:
• El sistema de costeo implementado, sirve para distribuir de manera efectiva los costos
incurridos en mano de obra como también los gastos indirectos, de ésta manera se podrá
conocer el costo de las actividades críticas dentro del proceso productivo (Cortado y
Armado), actividades en la cuales se deberá poner atención y control especial.
• Se hallaron los costos promedio por actividad, el fin fue indicar una base para una
determinación posterior de costos estándar, de ésta manera se podría llegar a tener un
control adecuado de los costos incurridos por cada orden de producción.
• Se determinó que la creación de una ventaja competitiva para la empresa seria el costo
por calzado terminado por debajo del mercado en este tipo de modelo, esto debido a la
evaluación y posterior adecuación de las actividades al identificar horas muertas en
alguna de ellas.
• Una de las ventajas del sistema de costeo ABC es el de permitirnos identificar qué
actividades y áreas absorben el costo, por ende en un futuro para lograr mantener un
costo bajo, se evaluaría el automatizar procesos productivos así como reducir al mínimo
los gastos administrativos.
Por ello, se sugiere aplicar el sistema de costos ABC en la Empresa “F & F Kids” para
mejorar la asignación de los costos, logrando obtener información oportuna y relevante que sea
útil para que la gerencia y el área de producción.ABSTRACT
The need to implement a system of costs in the business "F & F Kids" SAC is seeking to
determine a precise cost of the product to make.
The design of a cost system based on the ABC costing methodology is the cost model that
most interested so that management became the main objective is to demonstrate that the
cost system implementation based on the ABC costing methodology determine the precise
costs of the products manufactured by the company and from knowing the real costs in order
of production and model for pricing an optimal structure of profitability.
We obtained the following results:
• The costing system implemented, serves to effectively distribute the costs incurred in labor
as well as indirect costs, in this way be able to know the critical activities within the
production process (Cutting and Assembly), activities in which must pay attention and
special handling.
• We found the average costs per activity; the purpose was to indicate a basis for subsequent
determination of standard costs in this way could reach an adequate control of costs incurred
for each production order.
• It was determined that creating a competitive advantage for the company would be
assigning a price below the market for this type of shoe model, this due to the evaluation and
adaptation of activities to identify idle time in some of them .
One of the advantages of ABC costing system can allow us to identify which activities
and areas absorb the cost, therefore in the future in order to maintain a low cost, would be
assessed automating production processes and minimize administrative costs.
Therefore, it is suggested to apply the cost by the Company ABC "F & F Kids" to improve
the allocation of costs, making timely and relevant information that is useful for
management and production area
A sustentabilidade como ferramenta estratégica empresarial: governança corporativa e aplicação do Triple Bottom Line na Masisa
DOI: 10.5902/198346598879 The idea of sustainability in a company indicates that to achieve a good economic performance, companies should adopt a strategy that includes the triple bottom line concept, according to which the companies should be accountable for their performance in the economic, environmental and social areas. This paper aims to describe the benefit to put sustainability at the heart of the corporate governance as a business strategy that will generates value from the search for better social and environmental outcomes. We mention the example of the Masisa Company to analyze the implementation of the Triple Bottom Line and Corporate Governance in both countries where it operates, Brazil and Chile.DOI: 10.5902/198346598879 A ideia de sustentabilidade na empresa indica que, para alcançar um bom desempenho econômico, as empresas devem adotar uma estratégia que contemple o conceito triple bottom line, segundo o qual, as empresas devem prestar contas de sua performance nas áreas econômica, ambiental e social. O presente trabalho tem por objetivo descrever os benefícios de colocar a sustentabilidade no cerne da Governança Corporativa, como estratégia empresarial que gera valor a partir da busca de melhores resultados sociais e ambientais. Menciona-se o exemplo da empresa Masisa para analisar a implementação Triple Bottom Line e a Governança Corporativa em dois países que a empresa atua, Brasil e Chile.
Governança e desenvolvimento sustentável: a participação dos stakeholders locais nos projetos de Mecanismos de Desenvolvimento Limpo no Brasil
O objetivo do presente trabalho é examinar a participação dos stakeholders locais e a contribuição para o desenvolvimento sustentável dos projetos de Mecanismos de Desenvolvimento Limpo (MDL) no Brasil. Foi utilizada a metodologia mista para a análise textual, qualitativa e quantitativa, para avaliar 341 Documentos de Concepção de Projeto. Os resultados mostram que a maioria dos projetos de MDL descreveu algum benefício para o desenvolvimento sustentável, bem como indicaram que foram realizadas consultas aos stakeholders locais. No entanto, não foi possível identificar os mecanismos decisórios participativos. O estudo mostra ainda a importância da adoção das regras no âmbito local para fortalecer o alcance dos dois objetivos estudados.This article examines the participation of local stakeholders and the contribution to sustainable development of Clean Development Mechanism (CDM) projects in Brazil. A mixed textual analysis methodology (qualitative and quantitative) was used to assess 341 Project Design Documents. The results show that most CDM projects described some benefit for sustainable development, as well as indicated that local stakeholders were consulted. However, it was not possible to identify participatory decision-making mechanisms. The study also shows the importance of adopting rules at the local level to strengthen the scope of the two objectives studied.En este artículo se examina la participación de los actores locales (stakeholders) y la contribución al desarrollo sostenible de los proyectos de Mecanismos de Desarrollo Limpio (MDL) en Brasil. Se utilizó la metodología mixta para análisis textual, cualitativo y cuantitativo, en la evaluación de 341 Documentos de Concepción de Proyecto. Los resultados muestran que la mayoría de los proyectos de MDL describieron algún beneficio para el desarrollo sostenible, así como indicaron que se realizaron consultas a los actores (stakeholders) locales. Sin embargo, no fue posible identificar los mecanismos participativos de toma de decisiones. El estudio también muestra la importancia de adoptar reglas en el ámbito local con el fin de fortalecer el alcance de los dos objetivos estudiados
CONTRIBUIÇÃO PARA O DESENVOLVIMENTO SUSTENTÁVEL DOS PROJETOS DE MECANISMO DE DESENVOLVIMENTO LIMPO NA AMÉRICA LATINA
Resumo Os acordos sobre o clima incorporam a relação entre o desenvolvimento sustentável e a mudança climática. Particularmente, por meio do Mecanismo de Desenvolvimento Limpo (MDL), integram-se objetivos de redução das emissões de Gases de Efeito Estufa (GEE) e a promoção do desenvolvimento sustentável. O objetivo do artigo é avaliar a contribuição dos projetos de MDL para o desenvolvimento sustentável em três países latino-americanos: Brasil, México e Peru. O estudo se baseou na revisão da literatura e na avaliação de 461 projetos, registrados no primeiro período do Protocolo de Kyoto. Os resultados mostram que apesar das três autoridades nacionais estabelecerem critérios para avaliar o desenvolvimento sustentável, elas não garantiram que todas as atividades de MDL contribuíssem para o seu alcance, e outros projetos apenas descrevem a redução da emissão de algum GEE para justificar sua contribuição. No Brasil e no Peru, a maior contribuição é na dimensão econômica, e no México na dimensão ambiental. O estudo mostra que o principal objetivo dos governos tem sido atrair investimentos e o discurso do desenvolvimento continua no MDL. Na avaliação dos projetos é dada maior importância à questão econômica, frente pouca importância dada para a dimensão social
Energy Transition in Latin America: Historic Perspective and Challenges in Achieving Sustainable Development Goals
Indeed, the dependent insertion of Latin America in the current phase of capitalism and material efforts to mitigate climate change are two vectors that should be reconsidered in a related manner. Global climate governance has agreed to place responsibility for environmental care on the principle of common but differenti- ated responsibilities according to respective capabilities, although not uniformly among its members. As Hickel (2020) demonstrated, the Global South (Latin America, Africa, the Middle East, and Asia) is responsible for only 8% of the climate breakdown and presents them as climate creditors vis-à-vis high-income countries. In Latin America, this position does not exempt it from making efforts to face the necessary changes that imply a long-term reduction of emissions toward increasingly lower carbon-intensity econ- omies. However, it does allow us to put into his- torical perspective the financial efforts that the different countries must make to take measures to adapt to the negative consequences of climate change and, at the same time, to advance con- crete actions to comply with its mitigation.Hence, the energy trilemma can be a difficult but necessary objective that regional govern- ments face to ensure energy supply, provide uni- versal access to it, and promote environmental protection. Latin American countries, given their development agendas, must reconcile this energy trilemma, the need to grow, and provide the pop- ulationwithatleasttheminimumenergyneeded to reduce CO2 emissions. Above all, they must resolve the tension of guaranteeing energy secu- rity and advancing the energy transition to reduce the negative effects of the climate crisis. Thus, energy transitions in Latin America must incorporate energy trilemma analysis into the more general framework of its specific prob- lems, such as low long-term economic growth, high participation of raw materials in its export structure and the sacrifice zones that are orga- nized around these activities, high rates of infor- mality in market labor that imply low salaries and a social structure marked by inequality in the distribution of income and access to public goods.Therefore, given the limitations of access to international financing as well as in the develop- ment of transition technologies, which reproduce the logic of exporting raw materials, importing technology and manufactures with high added value (e.g., from wind turbines, solar panels, green hydrogen, electro-mobility, and lithium batteries to the development of smart grids and the digitization of electrical systems based on the use of microprocessors, artificial intelligence, and the knowledge economy as a whole), it is necessary for Latin American countries to re-link the energy transition processes with the dynam- ics of the sustainable development model, its environmental and climatic impacts, and the results in the reduction of social inequalities. Consequently, it makes sense to insert this analy- sis into the discussion of the framework of the SDGs, since it is essential to understand the links between energy, the economy, the environment, and society in depth.In this book, we aim to examine whether the energy transition actions and policies imple- mented in Latin American countries comprehensively promote sustainable development, taking into consideration not only the difficult social relations proposed under the energy tri- lemma, but also the difficulties and particulari- ties of the region. The book is divided into four parts: Part I – Energy, Climate Change, and Sustainable Model: The Energy Matrix and National Decarbonization Plans – addresses the changes in energy mix in Latin America, the increasing participation of renewable sources in electricity generation, and the implicit geopo- litical implications in terms of technology, pro- duction, and the actors involved. In this sense, it reviews China’s diffusion of the renewable energy sector and its implications for the sus- tainable development model. Part II – Oil and Gas Dilemmas: Income’s Dependence and Obstacles to Energy Transitions – presents the dilemmas faced by Latin American countries that depend on oil revenues to face energy tran- sitions in the twenty-first century. The cases of Mexico, Venezuela, and Ecuador are discussed, as are country case studies on oil and gas extraction development, such as Brazil’s Pre- Salt and Argentina’s Vaca Muerta. Part III – Energy Transitions and Renewable Energies: Production, Technology, and Costs as Limits and Opportunities – describes the specificity of policies for the dissemination and expansion of renewable energies in different countries in the region, such as Argentina, Brazil, Uruguay, and Colombia. Public policies to promote transi- tions, the product mix and national industry involved in renewable energy projects, and the development of local technology, costs, prices, and financing are examined. Finally, policies to promote EVs as an important link to the transi- tion are studied. Part IV – Energy Services: Access, Energy Poverty, Decentralization, and Democratization – addresses the problems of poverty and energy inequalities in Central America and Brazil, as well as the regulation and growth of distributed energy and prosumers as possible experiences of democratization in the generation and access to energy in Argentina, Brazil, Chile, Uruguay, and Nicaragua.Fil: Benites Lazaro, Lira Luz. Universidade de Sao Paulo; BrasilFil: Serrani, Esteban Carlos. Universidad Nacional de San Martín. Instituto de Altos Estudios Sociales; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentin
Business storytelling about energy and climate change : The case of Brazil's ethanol industry
Climate change narratives often evoke scary scenarios. But in business discourses, the climate change narrative often emerges as an opportunity rather than a threat. This paper examines the predominant business storytelling ploys used by Brazil's sugarcane industry association, UNICA to promote the industry as environmentally and socially responsible. We used both qualitative and quantitative narrative analysis to analyze thirty-five videos and multimedia presentations produced as part of UNICA's marketing communications. Drawing on insights about tropes variously evoking hero stories, learning stories and horror stories, we conclude that the sugarcane industry has developed hero and learning stories that portray the sugarcane industry as a sustainable business and ethanol as a ‘green hero’, a green, renewable energy that helps reduce greenhouses gas emissions and thus saves humanity from climate change.</p
Water–Energy–Food Security Nexus—Estimating Future Water Demand Scenarios Based on Nexus Thinking: The Watershed as a Territory
Water, energy, and food security are essential for maintenance and human survival. This research applied an approach for the water–energy–food system to a watershed in the Atlantic Rainforest in Southern Brazil. It is based on a WEAP system that was developed and evaluated future water demand scenarios for the 2020–2050 timespan. The Sustainability Index (SI) was used to assess the scenarios to propose an alternative to compare the current development trend. The results indicated that by 2050, the necessary flow for different water uses would be 78.75% greater than in 2020 while maintaining the present scenario (C_REF). Substituting part of the hydroelectric energy by photovoltaic solar energy (C_EAL), implementing watershed action masterplans as a water resource instrument (C_GES), and integrating these scenarios (C_INT) will reduce the current demand ranging from 8.96% to 24.59%. The average flow would decrease by 28.44% and 29.07%, respectively, by evaluating water availability in climatic change scenarios (C_MCL) for the RCP 4.5 and 8.5 scenarios. Compared with the reference scenario C_REF, C_INT presented an improved SI (0.1231), while C_MCL 8.5 presented the worse (−0.0047). Therefore, resources must be generated holistically so that one segment does not negatively impact the others. The findings highlight the pressing need for Santa Catarina State to implement effective management strategies targeting specific sectors, particularly the industrial and human consumption supply sectors. It is imperative to propose adaptation plans and implement actions that foster the reduction in water demands while also providing subsidies and guidance to the industrial sector on responsible water usage to prevent any negative impact on their productivity in the future. Comprehensive plans and policies should be formulated to ensure integration and coherence among various sectors involved in water resource management
Do solar photovoltaic clean development mechanism projects contribute to sustainable development in Latin America? Prospects for the Paris Agreement
Governança e desenvolvimento sustentável: a participação dos stakeholders locais nos projetos de Mecanismos de Desenvolvimento Limpo no Brasil
O objetivo do presente trabalho é examinar a participação dos stakeholders locais e a contribuição para o desenvolvimento sustentável dos projetos de Mecanismos de Desenvolvimento Limpo (MDL) no Brasil. Foi utilizada a metodologia mista para a análise textual, qualitativa e quantitativa, para avaliar 341 Documentos de Concepção de Projeto. Os resultados mostram que a maioria dos projetos de MDL descreveu algum benefício para o desenvolvimento sustentável, bem como indicaram que foram realizadas consultas aos stakeholders locais. No entanto, não foi possível identificar os mecanismos decisórios participativos. O estudo mostra ainda a importância da adoção das regras no âmbito local para fortalecer o alcance dos dois objetivos estudados
Political discourse, denialism and leadership failure in Brazil’s response to COVID-19
The COVID-19 pandemic posed challenges for healthcare systems and political leaders across the globe. In this case study of Brazil, we argue that leadership failings at the highest level contributed to Brazil’s relatively high and escalating death rates during 2020. Drawing on an analysis of a large amount of textual documentation drawn from media reports, we emphasise the role and consequences of President Jair Bolsonaro’s political discourse and prioritisation of the economy. We focus on the first wave that swept across the globe between January and late June of 2020, arguing that Bolsonaro underplayed the seriousness of the epidemic, leveraged misinformation as a political strategy, promoted pseudoscience, and undermined the Ministry of Health. He also confronted subnational governments for adopting lockdown measures–a move that enabled him to blame regional governors for the short-term economic costs of COVID-19 related restrictions. We suggest that his denialist approach to climate change paved the way for his subsequent denialism of the seriousness of COVID-19 and for his undermining of social distancing, mask-wearing and other preventative responses supported by science. These sobering findings highlight the role that national leaders can play in undermining scientific approaches to both public health and the environment