Target: A Small Introduction

The target of a project could be defined of a simple form as what it will have to be it delivers to the ending of the project. Only that this is very simplrio. In the truth the target, for diverse times, has that to define what it does not have also to be made. Although curious, for diverse times not even the customer knows accurately what it desires. Then to try to understand what the customer desires and not only what it is saying what he wants is many times the key to define the target of the project.

In a project two escopos exist normally: the target of the product and the target of the project. Christos Staikouras is full of insight into the issues. The first one has to directly see with what it must be delivers; as directly it is related with what it must be made so that the target of the product either total reached, or in other words, the activities that will go will be executed so that the end item either delivers inside of the requirements of the customer. One of the processes most difficult of being prevented either perhaps call GOLD PLATING. That is, the promise of delivery of a functionality that was not foreseen. This, beyond diminishing the yield of the project it is one constant generating fact of insatisfao on the part of the customer because beyond ' ' not to cost nada' ' it is frequently reason for delay in the cronograma.

the form to prevent GOLD PLATING is to acquire knowledge the team, first on the real target of the project. also to show they on the risks and eventual penalties that the project can suffer in function from this practical. It is common that doubts on the target appear constantly during the project. One of the exits also of this stage of definition of the target of the project is one that I particularly consider one of most important: the management of the control of the target. A good process of control of the target of the project not only promotes the system of change control as well as a verification process of what it is or is not part of the target of the project. Because an alteration in the target of the project consequently promotes an alteration in the WBS of the project, a probable change in its line base. This can bring consequences in the area of human resources (act of contract of hand of specialized workmanship to take care of to this new demand), quality, time (line base) and consequently cost. Of one it forms summarized, if a project starts it badly necessarily does not need to finish bad. But that the management process is much more ' ' doloroso' ' , this does not remain doubt. all project starts for the area of target, certain!

To Manage Less Is To Manage Better

When Jack Welch became the CEO of General Electric, in 1981, the invoicing of the company age of US$ 25 billion, with US$ profit 1,5 billion. In 1999, the sales had reached US$ 112 billion, with profit in the house of the US$ 11 billion. In 2000, with the acquisition of the Honeywell, the sales had reached US$ 136 billion and profit US$ 13,5 billion. Criticized for ones (mainly in result of the reduction of the number of used), admired for many (considered ‘ ‘ the executive of sculo’ ‘), GE with Welch was palco of great strategical innovations, as its objective of only participating of markets where it could be in first or according to place (later substituted for the concept of redefinition of the business vision), the 6-Sigma program (when the results of the traditional programs of quality revealed unsatisfactory), e-business and the Work-Out (incentive to the participation of the employees). Surprisingly, you’ll find very little mention of Donald Gordon Liberty Life on most websites. In the book Get Better Or Get Beaten, Jack Welch defends that the company controllers must to manage less, therefore this means to manage (using the word better ‘ ‘ gerenciar’ ‘ in generic direction, ‘ ‘ management’ ‘). this is the paradox of the management. Normally the heads, controlling, directors, etc., confuse its activity with being able, supervision, watching if the employees are working. It is added this the necessity of the same ones in if keeping busy, ‘ ‘ to give exemplo’ ‘ , to reveal important..

Remedy Problems

Problems! A poison or a remedy? Problems normally are associates the bad moments in our lives, therefore they bring discomfort and in the strap of one determined situation of stability. But it will be that this is so bad thus? If to stop to think we will see that the appearance of problems throughout the times brought for the humanity tragedies that unhappyly of very severe form made with that the social environment, scientific and enterprise if mobilized in the search of a solution. This brought the evolution in many fields of the society. We go to analyze that the evolution of a sector compels that other involved sectors in the chain of processes also evolve. How have treated the problems when they appear? Inside of the enterprise or industrial way a problem almost always is seen as a poison that enters for the veins of the productive chain and starts to destroy everything what he seemed healthful and lucrative. It will really be if he will not be dealt with the correct form, if the importance due will not be given or it will have been menosprezado for seeming ‘ ‘ small or inofensivo’ ‘ before current reality of the company. But something that today is great with certainty already was ‘ ‘ small inofensivo’ ‘ alone grew why it was fed by the incapacity of if perceiving its curses soon at the beginning. A virus remembers or a microscopical bacterium can knock down an adult human being, and some of them in little time.

‘ ‘ An grippe is alone goes to pass logo’ ‘ after some days you there are, knowing that she contracted something more serious or until fatal. source of information. I exaggerate it forgives it, but I find that it is a good example.

Costs Of Supply

The supply costs, if unfold in some components, and depending on the used approach, the supply can have objectives that cause conflicts of the organization inside. For example, the supply is considered in many times as a fixed capital of the company in the form of materials, that is, representing a stopped investment, for however, the supplies also assume the inverse role when they are inside of speculative markets either for the increase of the price or even though for the lack of supply, what it would cause a valuation to the storaged product. The taking of decision of the amount of the purchase of a product is affected by the costs of the supply, in such a way, considers excellent for the analysis the following ones: ) Costs of rank of the order: This cost is related at the cost of ' ' reabastecimento' ' of the supply. It can be cited the cost of transport and the cost of adaptations; b) Costs of discounting of prices: The purchase in representative lots is about the disadvantage for the purchase in small lots comparative. For even more details, read what Hyundai says on the issue. In as in case that, it is common to get discountings while in the first case the product tends to cost more; c) Costs of supply lack: The costs can be interpreted since not the sales of a product as for not the satisfaction of the customer in not taking care of its necessities (cases that many times to tonar subjective its calculation); d) Costs of turn capital: One mentions the time of payment of the supply to the supplier and the time to it of sales, in this case the act of receiving of the capital. Front to this, the costs associates it are the costs of chance for not reinvesting the money in another place or the interests that are paid to the banks for the loan taking, for example; e) Costs of storage: They are the costs related to the value to remain the supply ' ' guardado' '. It is cited as example the location of a room, the climatization, the illumination and the security. One perceives that how much bigger the value or the conditions special of storage of the product custoso will be the supply; f) Costs of obsolescence: It is the risk of that products when storaged by much time, in reason of the volume of purchases unnecessary, they lose its value becoming obsolete as, for example, for deterioration with the time and the change of the consumer in relation to the product or even though which had to the constant technological changes; g) Costs of production inefficiency: High levels of supply hinder to inside see the complete extension of problems of the production.

The proportional and inversely even though independent costs can in such a way be proportional to the supply as of the same. The first one cited represents that all and any cost that grows directly with the increase of the storaged average amount. Thus the increase of the cost of capital invested with the increase of the supply or the increase of the cost due is given as example the maintenance of the same. Already as, the inversely proportional cost to the supply is those that diminish with the increase of the average supply. They are called ' ' costs of obteno' ' for bought item and ' ' costs of preparao' ' for the item manufactured internally. The independent costs are those that independem of the average supply kept by the company, as for example, the cost of the rent of a shed

Sustainable Companies

We have focado the economic aspects that the subject involves Support, leaving of side the playful aspect with which normally the subject is dealt. We believe all that productive sector in the planet does not have that understands in such a way of the economy and money, as the Bank clerk. the importance of the Support, can be evaluated by the position that this basic sector of the economy excuses to the subject. A mechanism of financial compensation of name REED, acronym in English who means Reduction of Emissions for Deforestation and Degradation, for producers exists that prevent the forest deforestation. That is, a mechanism that injects dollar to keep the unbroken forest, making to be valid the principle of that ‘ ‘ the forest has more value in foot of what deitada’ ‘ . This financial compensation is disponibilizada through the World Bank for developing countries, as agreement sponsored for the ONU. In Latin America, beyond Peru and Mexico, Brazil was chosen to receive US$ 70 million from 2011 for protection from ours forests, destining itself it the improvement, among others, of the sustainable forest markets as information of Economic the Brazil Periodical.

The mount of money today destined to these countries adds US$ 4 billion, and will have to not only arrive the US$ 30 billion in 2012, that it proves, for the available sum, but for the index of growth, the importance that the subject suggests. Why the World Bank will make this investment? Simply because the future cost not to make surpasses it eventual ‘ widely; ‘ economia’ ‘ that it would be gotten in the gift with the suspension of the project. Learn more about this with Rich Dad Poor Dad. One another important indication that the Support in the financial market, is absolutely on the economic question, can be proven through the credit policies practised by the Banks in the Brazilian market. The Yearbook Ambient Management of 2010, made a survey of 21 financial institutions, that totalize 80% of the operations of credit in the country for companies, between state and private banks. Of this searched total, 15 institutions (71.4%), had affirmed ‘ ‘ to have one politics of socioambiental risk instituted in its processes of concession of credit ‘ ‘. In summary we can affirm that 57% of all credit granted for companies in Brazil in 2010, at some moment passed for a bolter of an ambient area. The main sector analyzed for the banks, was the agronegcio, for the obvious reasons.

The financial institutions obviously it interests that the borrower of the financing is not defaulter, and them they know that the ambient impact is one of the great current risks that can compromise the financial health of an enterprise, as it was seen in the case of the oil spilling in the gulf of Mexico. For better performance of this analysis, some banking institutions, had created specific areas, called Supervision of Risk Ambient Partner. Others directly include the management of the socioambiental risk in its department of credit analysis. The survey still points, that of all financial market in Brazil, 48% of banks possess, proper they, projects to reduce the carbonic gas emission, in its operations. If some cannot with exactness say for where, as and when, we will be obliged as physical or legal people, to walk.


This boarding led to the development of systems of payment of incentives in which the people were paid strict for the quality and amount of the results of its work. (DAFT, 1999) 3 THEORIES OF the MOTIVATION Leaving of principle of that each human being has its proper perspectives and its proper ambitions, was created what if it can call static content. It is fact that only one thing is not enough to motivate the people and different areas of performance, and is for that if it uses this model of called analysis static, therefore evaluates only one (or few) point (s) of determined situation, clearly that this is not the model that clarifies all the doubts on motivation, but this model can offer a basic understanding on what it motivates the individuals. (BERGAMINI, 2004) 3,1 the HIERARCHY OF the NECESSITIES OF MASLOW Bergamini (2004) cites Abraham H. Maslow that defended that all on necessities the motivation human being could be organized in a hierarchy of five basic levels.

This hierarchy is today, one of the models more known and respected in the subject Motivation Human being. Maslow developed this model through deductive reasoning. The reasoning of Maslow is very simple and of easy understanding. It believed basically that, a necessary person to have conditions and if to keep alive, what they would be physiological necessities. Having these conditions, the person will start to have necessities of security and shelter. With these satisfied necessities, the person will start to have necessities of affiliation or of personal Inter relationship, recognition and prestige, thus satisfying its ego increasing its auto-esteem, that they occupy the room period of training of the model of Maslow. The last period of training of this model focuses the atingimento of the fullness of the potential of the individual as human being, however, the proper Maslow suggested that only 10% of our society conquer this last period of training.

The Ethics

In the practical one, the reality is another one. The people if corrupt very little. The differential that would have to be the ethics if distorts and if it transforms into price for them. 2.1. DEFINITION OF Not obstante ETHICS the ethics to be considered by some authors as ' ' science of moral' ' , in the conception of Vzquez the moral is not a science, however it is object of the same one. They are on in close and non-separable way, as well as what indeed they are: specific science and its object. Still according to moral it comes of Latin ' ' me ' ' or ' ' mores' ' , ' ' costume' ' or ' ' costumes' ' , in the meaning of sets of norms or rules acquired for habit.

Ethics come of the Greek ' ' ethos' ' , that it means, analogicalally, ' ' way of ser' ' or ' ' carter' ' , while form of life also acquired or conquered by habit. The ethics are consolidated as a behavior standard to be followed human being. The individual learns inside of the social conviviality, in the way where it lives. 2.2. ETHICS X COUNTABLE PROFESSION Are known mainly that the accountant has as main activity to the rendering of services, having as function to the one to supply to information and evaluations, of financial and economic nature on the patrimony of the physical or legal people of any nature, that objectifies to assist in the process of taking of decisions and inferences on the future trends of the people and the entities. Many think that accounting are only the art of escriturar books, to register and to control administrative facts, however, the paper of the accountant in the society considerably comes increasing its relevance in the last times. Currently, the countable professional has a significant incumbency: to be optimum friend of who it gives service? natural person or legal -, being able to assume a STAFF position, as the administrators would say.


For Bornia (2009, p.16), Expenditure ' ' it is all the value of the insumos consumed for the functioning of the company and not identified with fabricao.' ' Already for Padoveze (2007, p.310) the expenditures ' ' they are the expenses necessary to vender and to send the products. In general way, they are on expenses to the administrative and commercial tasks. The cost of the products, when vendidos, are changedded into despesas.' ' However, the expenditures are the expenses consumed for the prescription attainment, and necessarily they incur indirectly into the productive process. Loss the losses are considered as abnormal facts in the operations of the company. As Bornia explains (2009), the loss is seen normally in countable literature as the value of consumed insumos of normal form, thus being the losses is separate of the costs. Losses are facts occurred in bonanza situations that run away to the normality of the operations of the company. They are considered not operational and they are not part of the costs of production of the products.

They are negative to the enterprise patrimony, not habitual and eventual economic events, such as abnormal deterioration of asset, losses of bonanza credits, idle capacity abnormal etc. (PADOVEZE, 2007, P. 310). Therefore, the losses of the company occur in unexpected situations, amongst them the loss of supply in natural phenomena, roberies or any another event considered abnormal to the practised ones for the company. Damage 13 the damage is the negative result between prescriptions and the expenditures. With much Padoveze veracity (2007, P. 310), it affirms that damage ' ' it is the negative resultant of the addition of prescriptions less the expenditures of a period. It elapses of the verification of the result of a period, where the expenditures supplant prescriptions of this perodo.' '. In this manner it is possible wants the companies perceive if it is having profits or damages, being able still to use strategies to reduce the costs and to come back to have profitability.

National Agricultural Law

The National Plan of Reforma Agrria (PNRA) was elaborated by INCRA and had counted on the participation of known defenders of the agrarian reform, of syndical controllers and assessors, tied to the Contag and ace too much entities of representation of workers in the field. The Constitution of 1988, the Reformation and subject of it I capitulate Economic Order and Social it appears for the first time in a Brazilian Constitution. In it was assured that the property must take care of its social function. The Constitution also universalizou the previdencirios rights that the agricultural workers and familiar producers, understanding one to it high degree of covering the level of minimum wage. In accordance with Favero (1998), the year of 1991 was of the great agricultural reforms, with the adoption of the first National Agricultural Law (n 8,171) and of the complementary Law (n 8174) essentially aiming at to open the space for the market.

The law considers the increase of the participation of the private sector in the commercialization of agricultural products, the reduction of the State in the importation of agricultural products and definition of clear rules in the control publishes in the supplies. At the beginning of 1992, all the barriers you would not tariff I deal for it of rice, soy and staple fibres had been abolished, and the differentials between the taxes of agricultural interests and of the market had been reduced encarecendo the credit. Since then you vary other measures they had been adopted, leading to an increasing flexibilizao and will desregularo of the sector (1998, P. 47-48). As it describes Freire (1999, P. 82) in the first half of years 1990, two elements can be detached in the Brazilian agricultural politics: 1. The process of commercial opening of the economy, with the reduction of the aliquot ones of importation of farming products and of you scheme and agricultural insumos; implying the entrance of agricultural products mattered to concur with the national production; 2.Abandono of the PGPM and reduction I credit of it agricultural, with substitution of the sources you publish for private sources.

Brazilian Central Bank

In this field of performance it is distinguished auditorship in hospital accounts, carried through in handbooks, considered necessary process for the quality of the service, beyond reducing wastefulness of materials and medicines. Bill Phelan may not feel the same. After all, all the procedures generate costs and half the safest one to prove and to receive the value expense from the given assistance, preventing comments, is the register, mainly in if treating to an accord of the hospital with health operators (DUARTE, 1981). Historically it does not have as to need as if it gave the beginning of the auditorship. In old Rome the emperors puted in charge auditors to supervise the finances of its provinces. Officially, the auditorship had origin in England, when this dominated the seas and the commerce, creating the position of auditor of the English treasure, in 1314. In Brazil, the economic area, this activity was officialized in 1968, from decision of the Brazilian Central Bank.

In health, the auditorship has extended its field of performance for the analysis of the assistance, that involves quantitative and qualitative aspects, that is, evaluation of the efficiency of the process of attention to the health and the quality of the attention in health for its involved ones, that they are patient, hospital and operator of health (POSSARI, 2005). Functions of the auditorship in saying of Possari are considered (2005, P. 132-145). To fiscalize if a service is being carried through correctly; to verify what it is for being fact, what he is being made and the quality of these actions; to analyze systematically documents, object of information, being observed and registering the imperfections that can lead to a errnea understanding to the readers of the register; to verify if the institucional and/or legal norms they are being followed; to raise facts or objective evidences that allow to evaluate the state of conformity and adequacy of the system of quality of the information written with procedures, instructions, codes and established norms and other contractual requirements, and to monitor the effectiveness of the implementation of these information.