Pub Date : 2020-01-01DOI: 10.22279/navus.2020.v10.p01-15.985
André Henrique Oliveira Leite, Roberto Fabiano Fernades, João Artur de Souza, G. Dandolini
Innovation is consolidated as a key factor for leading companies in the development of new products. Many aspects are related to the term innovation, one of them is the understanding its process. In this way, in the innovation process, several authors explain that the initial phases, called Front End of innovation, are decisive for new products to be accepted in the market. To do so, the Concept, which is one of the activities of the Front End, should receive special attention, as it is the last phase before new products are developed. The objective of this work is to review the literature through a systematic search, with the help of two databases, where the focus is on Concept. It is expected that it will help to identify research opportunities on the subject. The results show that the published works are concentrated in a few countries and that the publications peaked in the year 2016. Thus, this research may come as an aid in the discussion on the theme Concept, given its importance to the Front End of innovation.
{"title":"A atividade conceito do front end da inovação: uma busca sistemática da literatura","authors":"André Henrique Oliveira Leite, Roberto Fabiano Fernades, João Artur de Souza, G. Dandolini","doi":"10.22279/navus.2020.v10.p01-15.985","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-15.985","url":null,"abstract":"Innovation is consolidated as a key factor for leading companies in the development of new products. Many aspects are related to the term innovation, one of them is the understanding its process. In this way, in the innovation process, several authors explain that the initial phases, called Front End of innovation, are decisive for new products to be accepted in the market. To do so, the Concept, which is one of the activities of the Front End, should receive special attention, as it is the last phase before new products are developed. The objective of this work is to review the literature through a systematic search, with the help of two databases, where the focus is on Concept. It is expected that it will help to identify research opportunities on the subject. The results show that the published works are concentrated in a few countries and that the publications peaked in the year 2016. Thus, this research may come as an aid in the discussion on the theme Concept, given its importance to the Front End of innovation.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-15"},"PeriodicalIF":0.1,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-01DOI: 10.22279/NAVUS.2020.V10.P01-13.928
Nelson N. Tenório, Danieli Pinto, Marcio J. Silva, Iara Carnevale de Almeida, Flávio Bortolozzi
Knowledge is the primary asset of the software industry which increases the complexity of the software development activities. Knowledge Management (KM) is an important practice that offers processes namely KM cycles and addressed to knowledge capture, creation, storage, dissemination, sharing, and use. Thereby, understanding different means to consolidate individual’s knowledge within the software industry is relevant to software development practitioners and researchers. Therefore, this article discusses how Scrum activities support KM cycle to convert the individual’s knowledge into common knowledge within software development teams. Our analysis points out that KM cycle combined with Scrum practices is a potential tool to disseminate individual knowledge across software development team members.
{"title":"Knowledge management in the software industry:how Scrum activities support a knowledge management cycle","authors":"Nelson N. Tenório, Danieli Pinto, Marcio J. Silva, Iara Carnevale de Almeida, Flávio Bortolozzi","doi":"10.22279/NAVUS.2020.V10.P01-13.928","DOIUrl":"https://doi.org/10.22279/NAVUS.2020.V10.P01-13.928","url":null,"abstract":"Knowledge is the primary asset of the software industry which increases the complexity of the software development activities. Knowledge Management (KM) is an important practice that offers processes namely KM cycles and addressed to knowledge capture, creation, storage, dissemination, sharing, and use. Thereby, understanding different means to consolidate individual’s knowledge within the software industry is relevant to software development practitioners and researchers. Therefore, this article discusses how Scrum activities support KM cycle to convert the individual’s knowledge into common knowledge within software development teams. Our analysis points out that KM cycle combined with Scrum practices is a potential tool to disseminate individual knowledge across software development team members.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-13"},"PeriodicalIF":0.1,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-01DOI: 10.22279/navus.2020.v10.p01-16.975
Anderson Dias Brito, M. Amaral
Most investors have a certain degree of risk aversion, so it is recommended that their decision-making process be reviewed. The objective of this study is to replicate the classic Behavioral Finance study through the methodology proposed by Tversky and Kahneman (1979) in order to understand how real estate investors that rent real estate make decisions. It is a descriptive quantitative research that used the structured questionnaire as a method of data collection. The questionnaires were applied to 85 real estate investors in the city of Vitoria da Conquista - BA. The results show that these investors make different decisions when the same problem is reformulated. Such behavior is due to the presence of effects of certainty, reflection and isolation. These effects may influence the decision-making process of investors leading to cognitive errors and making biased and inconsistent decisions.
{"title":"Teoria dos prospectos: a tomada de decisão do investidor imobiliário à luz das finanças comportamentais","authors":"Anderson Dias Brito, M. Amaral","doi":"10.22279/navus.2020.v10.p01-16.975","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-16.975","url":null,"abstract":"Most investors have a certain degree of risk aversion, so it is recommended that their decision-making process be reviewed. The objective of this study is to replicate the classic Behavioral Finance study through the methodology proposed by Tversky and Kahneman (1979) in order to understand how real estate investors that rent real estate make decisions. It is a descriptive quantitative research that used the structured questionnaire as a method of data collection. The questionnaires were applied to 85 real estate investors in the city of Vitoria da Conquista - BA. The results show that these investors make different decisions when the same problem is reformulated. Such behavior is due to the presence of effects of certainty, reflection and isolation. These effects may influence the decision-making process of investors leading to cognitive errors and making biased and inconsistent decisions.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-01DOI: 10.22279/navus.2020.v10.p01-14.933
Pedro Vieira Souza Santos
The term efficiency, in general, refers to a result produced with the least observed amount of waste and effort, that is, performing an operation with minimal loss. Therefore, checking the efficiency of the equipment involved in a given process can help to reduce complex problems related to production, also intervening in the analysis of the production system. Thus, this article aimed to apply Overall Equipment Effectiveness (OEE) in a production system to monitor and evaluate the situation of the equipment used in the process, highlighting the possible improvements. From the methodological point of view, the present study was classified as a case study, conducted in a company in the wine sector, located in the Integrated Administrative Development Region (RIDE) in Pernambuco. The study showed that the equipment chosen for analysis, the press (OEE = 83.47%) and the two filling machines (69.19% and 69.38%, respectively), can have their performance improved. For this purpose, the action plan functions as a fundamental managerial tool and must have its execution so that the company actually achieves more profit and better quality in the manufactured products. As a major limitation of the study, we can cite the amount of equipment analyzed, given that the company has a wide combination of these. In addition, the verification of the values was performed in only one month, therefore, for future studies, the analysis and comparison of the values per month is recommended.
{"title":"Aplicação do overall equipment effectiveness no sistema produtivo de uma vinícola","authors":"Pedro Vieira Souza Santos","doi":"10.22279/navus.2020.v10.p01-14.933","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-14.933","url":null,"abstract":"The term efficiency, in general, refers to a result produced with the least observed amount of waste and effort, that is, performing an operation with minimal loss. Therefore, checking the efficiency of the equipment involved in a given process can help to reduce complex problems related to production, also intervening in the analysis of the production system. Thus, this article aimed to apply Overall Equipment Effectiveness (OEE) in a production system to monitor and evaluate the situation of the equipment used in the process, highlighting the possible improvements. From the methodological point of view, the present study was classified as a case study, conducted in a company in the wine sector, located in the Integrated Administrative Development Region (RIDE) in Pernambuco. The study showed that the equipment chosen for analysis, the press (OEE = 83.47%) and the two filling machines (69.19% and 69.38%, respectively), can have their performance improved. For this purpose, the action plan functions as a fundamental managerial tool and must have its execution so that the company actually achieves more profit and better quality in the manufactured products. As a major limitation of the study, we can cite the amount of equipment analyzed, given that the company has a wide combination of these. In addition, the verification of the values was performed in only one month, therefore, for future studies, the analysis and comparison of the values per month is recommended.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-14"},"PeriodicalIF":0.1,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-01DOI: 10.22279/navus.2020.v10.p01-15.963
Leonardo Flach, Luísa Karam de Mattos
This research aims to analyze the correlation between economic and financial indicators and the return of shares of companies listed on B3, from 2007 to 2016. The research method is quantitative and has a sample of 56 companies. The results show that, after analyzing 2072 coefficients, 456 of them showed a strong correlation with stock returns, and 44 of them showed a very strong correlation. There was a weak correlation between individual indicators and stock prices. After analyzing the coefficients that showed a strong correlation, the most representative group of indicators was the group of indebtedness. In the group of coefficients with very strong correlation, the more expressive group of indicators was the profitability. Finally, the hypotheses test through statistics allowed to infer the existence of variation between each category of indicators and the price of shares.
{"title":"Indicadores econômico-financeiros e o retorno das ações de empresas listadas na B3","authors":"Leonardo Flach, Luísa Karam de Mattos","doi":"10.22279/navus.2020.v10.p01-15.963","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-15.963","url":null,"abstract":"This research aims to analyze the correlation between economic and financial indicators and the return of shares of companies listed on B3, from 2007 to 2016. The research method is quantitative and has a sample of 56 companies. The results show that, after analyzing 2072 coefficients, 456 of them showed a strong correlation with stock returns, and 44 of them showed a very strong correlation. There was a weak correlation between individual indicators and stock prices. After analyzing the coefficients that showed a strong correlation, the most representative group of indicators was the group of indebtedness. In the group of coefficients with very strong correlation, the more expressive group of indicators was the profitability. Finally, the hypotheses test through statistics allowed to infer the existence of variation between each category of indicators and the price of shares.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-15"},"PeriodicalIF":0.1,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-01DOI: 10.22279/navus.2020.v10.p01-11.957
J. F. S. Júnior
The global competitive landscape and advances in technology have brought significant changes to the market and to consumers. Among these changes is the awareness of organizations regarding the new consumers that are not only satisfied with products and services, but also seek to have experiences with brands. In this context, experiential marketing has been gaining strength and notoriety in the most diverse segments, among them the clothing market. In view of the above, the present study seeks to analyze the marketing strategies used by the company Reserva, a well-known Brazilian clothing brand. For that, a secondary data collection was performed from the digital media postings of the selected company. The results obtained from the analysis of the collected content show clear and stimulated use of experiential marketing by the brand in its relationship with consumers, with concerns about the ideology of a new concept of life consumption of meanings and significances that differentiate branded products of their competitors.
{"title":"Análise da utilização de estratégias de marketing experiencial por uma marca de vestuário brasileira","authors":"J. F. S. Júnior","doi":"10.22279/navus.2020.v10.p01-11.957","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-11.957","url":null,"abstract":"The global competitive landscape and advances in technology have brought significant changes to the market and to consumers. Among these changes is the awareness of organizations regarding the new consumers that are not only satisfied with products and services, but also seek to have experiences with brands. In this context, experiential marketing has been gaining strength and notoriety in the most diverse segments, among them the clothing market. In view of the above, the present study seeks to analyze the marketing strategies used by the company Reserva, a well-known Brazilian clothing brand. For that, a secondary data collection was performed from the digital media postings of the selected company. The results obtained from the analysis of the collected content show clear and stimulated use of experiential marketing by the brand in its relationship with consumers, with concerns about the ideology of a new concept of life consumption of meanings and significances that differentiate branded products of their competitors.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"55 1","pages":"01-11"},"PeriodicalIF":0.1,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-01DOI: 10.22279/navus.2020.v10.p01-16.991
Vitor Novelini Belotti, David Ferreira Lopes Santos
Investment in the ability to innovate has become a recurrent strategy for companies that seek to lead the market where they operate. However, all investment is also composed by risk that tends to direct and assist stakeholders in its possible return. Taking risks and measuring the uncertainties resulting from the decisions taken is an innate task for the investor who will be guided through indicators to make the decisions considered correct at a given moment. The objective of this study is to evaluate the impact of investments in the ability to innovate on the risk indicators of the 146 largest Brazilian companies listed in B3 (Brasil Bolsa Balcao) in the period from 2012 to 2015, a period characterized by strong political and economic issues. Based on the quantitative approach, composed of innovation and risk indicators, and based on the linear regression model with panel data, it was verified that the variables don’t follow a linear pattern, at times presenting a certain relation, either positive or negative, and sometimes the opposite. This fact can be due to the dispersion of analyzed data or the present contingencies in the environment in which each company is inserted as the analyzed period was of a great political and economic instability influencing adversely in the organizational scenery.
对创新能力进行投资，已成为寻求在所在市场领先的公司惯用的策略。然而，所有的投资也都是由风险组成的，这些风险往往会指导和帮助利益相关者获得可能的回报。承担风险和衡量决策带来的不确定性是投资者的天生任务，他们将在指标的指导下做出在给定时刻被认为是正确的决策。本研究的目的是评估在2012年至2015年期间，创新能力投资对巴西B3 (Brasil Bolsa Balcao)中146家最大的巴西公司风险指标的影响，这是一个以强烈的政治和经济问题为特征的时期。基于定量方法，由创新指标和风险指标组成，基于面板数据的线性回归模型，验证了变量不遵循线性模式，有时呈现一定的关系，或正或负，有时相反。这一事实可能是由于分析数据的分散或每个公司所处环境中的当前突发事件，因为分析期间政治和经济不稳定对组织环境产生了不利影响。
{"title":"Análise dos investimentos na capacidade de inovar nos indicadores de risco das empresas brasileiras","authors":"Vitor Novelini Belotti, David Ferreira Lopes Santos","doi":"10.22279/navus.2020.v10.p01-16.991","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-16.991","url":null,"abstract":"Investment in the ability to innovate has become a recurrent strategy for companies that seek to lead the market where they operate. However, all investment is also composed by risk that tends to direct and assist stakeholders in its possible return. Taking risks and measuring the uncertainties resulting from the decisions taken is an innate task for the investor who will be guided through indicators to make the decisions considered correct at a given moment. The objective of this study is to evaluate the impact of investments in the ability to innovate on the risk indicators of the 146 largest Brazilian companies listed in B3 (Brasil Bolsa Balcao) in the period from 2012 to 2015, a period characterized by strong political and economic issues. Based on the quantitative approach, composed of innovation and risk indicators, and based on the linear regression model with panel data, it was verified that the variables don’t follow a linear pattern, at times presenting a certain relation, either positive or negative, and sometimes the opposite. This fact can be due to the dispersion of analyzed data or the present contingencies in the environment in which each company is inserted as the analyzed period was of a great political and economic instability influencing adversely in the organizational scenery.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-16"},"PeriodicalIF":0.1,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295819","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-01DOI: 10.22279/navus.2020.v10.p01-13.962
Claudio Baltazar Correa de Melo, Daniel Hank Miri, Cassiane Chais, Juliana Matte, Paula Patrícia Ganzer, E. Dorion, Pelayo Munhoz Olea
This essay proposes a theoretical model that identifies New Product Development Process performance impact factors, by taking into account the concepts of Entrepreneurial Orientation, Inter-functional Integration and Competitive Intensity, as the process key antecedent variables. Thus, based on a qualitative approach and a theoretical review, it was possible to propose a consistent theoretical model that can be tested through future empirical studies. In this context, this work will contribute to a better understanding of the New Product Development Process performance factors, to increase the products performance in the market.
{"title":"Processo e Desenvolvimento de Novos Produtos: um Modelo Teórico","authors":"Claudio Baltazar Correa de Melo, Daniel Hank Miri, Cassiane Chais, Juliana Matte, Paula Patrícia Ganzer, E. Dorion, Pelayo Munhoz Olea","doi":"10.22279/navus.2020.v10.p01-13.962","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-13.962","url":null,"abstract":"This essay proposes a theoretical model that identifies New Product Development Process performance impact factors, by taking into account the concepts of Entrepreneurial Orientation, Inter-functional Integration and Competitive Intensity, as the process key antecedent variables. Thus, based on a qualitative approach and a theoretical review, it was possible to propose a consistent theoretical model that can be tested through future empirical studies. In this context, this work will contribute to a better understanding of the New Product Development Process performance factors, to increase the products performance in the market.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-13"},"PeriodicalIF":0.1,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-01DOI: 10.22279/navus.2020.v10.p01-16.1000
Maria Cristina Ferreira Silva Pires, Luciana Peixoto Santa Rita, A. C. Pires
The present work sought to analyze the institutional profile of the Center of Technological Innovation of the Federal University of Alagoas based on the New Legal Framework of Science, Technology and Innovation. The research is classified as applied research with qualitative focus and exploratory objective. This is a study carried out at the Federal University of Alagoas, with the Research Unit (PROPEP), through the Nucleus of Technological Innovation (NIT), as Research Unit. The data was collected through an interview with NIT/UFAL managers, in addition to the analysis of Law no. 13.243/2016, Resolution no. 15/2008-CONSUNI/UFAL and Normative Instruction no. 01/2008-PROPEP/UFAL, which allowed to indicate the institutional profile of the Nucleus as a "legal profile" and in a few cases as "administrative profile" due mainly to the lack of personnel to run other profiles, such as "business-oriented." Finally, due to the recent creation of most of the NITs in the country and the recent regulation of the new innovation law, the present work has its importance assured in that it points to references for the improvement of the process of management of UFAL's intellectual property and other ICTs, especially with regard to improving the potential of NITs so that they can undertake more effective actions focused on the transfer of technologies for the generation of innovation that boost the socioeconomic development of the country.
{"title":"Perfil do núcleo de inovação tecnológica na gestão da inovação: um estudo na Universidade Federal de Alagoas","authors":"Maria Cristina Ferreira Silva Pires, Luciana Peixoto Santa Rita, A. C. Pires","doi":"10.22279/navus.2020.v10.p01-16.1000","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-16.1000","url":null,"abstract":"The present work sought to analyze the institutional profile of the Center of Technological Innovation of the Federal University of Alagoas based on the New Legal Framework of Science, Technology and Innovation. The research is classified as applied research with qualitative focus and exploratory objective. This is a study carried out at the Federal University of Alagoas, with the Research Unit (PROPEP), through the Nucleus of Technological Innovation (NIT), as Research Unit. The data was collected through an interview with NIT/UFAL managers, in addition to the analysis of Law no. 13.243/2016, Resolution no. 15/2008-CONSUNI/UFAL and Normative Instruction no. 01/2008-PROPEP/UFAL, which allowed to indicate the institutional profile of the Nucleus as a \"legal profile\" and in a few cases as \"administrative profile\" due mainly to the lack of personnel to run other profiles, such as \"business-oriented.\" Finally, due to the recent creation of most of the NITs in the country and the recent regulation of the new innovation law, the present work has its importance assured in that it points to references for the improvement of the process of management of UFAL's intellectual property and other ICTs, especially with regard to improving the potential of NITs so that they can undertake more effective actions focused on the transfer of technologies for the generation of innovation that boost the socioeconomic development of the country.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-16"},"PeriodicalIF":0.1,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295472","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-01-01DOI: 10.22279/navus.2020.v10.p01-16.932
Mérelin Becker, J. Monteiro, Eduardo Tramontin Castanha, A. Cittadin
The objective of this study was to analyze the costs of tobacco production in a rural property in the Southern region of Santa Catarina. It is qualitative and descriptive research, carried out through a case study, documentary research and semi-structured interview. For this, the data of the sales and purchase invoices, as well as notes of the producer related to the harvest of 2017/2018, were collected. The results showed that the production process has three macro stages: a) Pre-planting; b) Planting, Cultivation, and Harvest; c) Post-Planting. The largest expense was represented by labor, equivalent to 46.78% of total costs; the obtained profit corresponded to 17,03% of the revenue; the Accounting Balance Point found was R $ 37,880.57; the Economic Equilibrium Point was not reached, as it required the minimum sale value of R $ 101,843.36; the Safety Margin found accounted for 36.31% of total revenue. It was found that, at the moment, the producer is not in a position to reduce its fixed costs because these are mainly composed of own labor and depreciation. It can be concluded that cost management in farms is extremely important to obtain better results, considering that this activity has specificities that cannot be controlled by the rural producer.
{"title":"Custos no cultivo do tabaco: um estudo em uma pequena propriedade rural do sul catarinense","authors":"Mérelin Becker, J. Monteiro, Eduardo Tramontin Castanha, A. Cittadin","doi":"10.22279/navus.2020.v10.p01-16.932","DOIUrl":"https://doi.org/10.22279/navus.2020.v10.p01-16.932","url":null,"abstract":"The objective of this study was to analyze the costs of tobacco production in a rural property in the Southern region of Santa Catarina. It is qualitative and descriptive research, carried out through a case study, documentary research and semi-structured interview. For this, the data of the sales and purchase invoices, as well as notes of the producer related to the harvest of 2017/2018, were collected. The results showed that the production process has three macro stages: a) Pre-planting; b) Planting, Cultivation, and Harvest; c) Post-Planting. The largest expense was represented by labor, equivalent to 46.78% of total costs; the obtained profit corresponded to 17,03% of the revenue; the Accounting Balance Point found was R $ 37,880.57; the Economic Equilibrium Point was not reached, as it required the minimum sale value of R $ 101,843.36; the Safety Margin found accounted for 36.31% of total revenue. It was found that, at the moment, the producer is not in a position to reduce its fixed costs because these are mainly composed of own labor and depreciation. It can be concluded that cost management in farms is extremely important to obtain better results, considering that this activity has specificities that cannot be controlled by the rural producer.","PeriodicalId":41767,"journal":{"name":"Navus-Revista de Gestao e Tecnologia","volume":"10 1","pages":"01-16"},"PeriodicalIF":0.1,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68295726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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