Editorial

ID: 28

Authors: Josir Simeone Gomes.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 2, p. 1-1, May-August, 2009. 1 page(s).

Document type: Editorial (Portuguese)

The use of margin contribution in controllership: a case study in a company of urban passenger transportation

ID: 23

Authors: César Valentim de Oliveira Carvalho Junior, Adriano Leal Bruni, Roberto Brazileiro Paixão, Nivaldo Fernandes Oliveira Filho.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 2, p. 2-17, May-August, 2009. 16 page(s).

Keyword: Management costs , Margin contribution , Public transportation

Document type: Article (Portuguese) Show Abstract

The main objective of this study is the analysis of the concept of margin contribution as a strategic tool for evaluating the operational activity of public urban passenger transportation. For this, it was tried to study the management of costs, depending on the adoption of regulated prices, in a firm of public transportation for passengers by bus. It was studied the case of Barramar company, which operates in the city of Salvador, Bahia. The process of collecting data was through interviews, analysis of internal documents and management reports of the company, when it was studied the variables that make up the price of the service, besides the methodology adopted for the investigation and management of costs. The results showed that the use of margin  contribution as a managerial tool in the analysis of the cost of urban public transportation, becomes an important tool in assessing the profitability of the linesof the system of collective urban passenger transportation, signaling, not only for the companies, but also for the government grantor, the deficient lines, which are not self-sustainable and can contaminate the system as a whole.

Social balance reports in Brazil: a critical analysis of corporate practices

ID: 24

Authors: José Ricardo Maia de Siqueira, Fernanda da Silva Fernandes.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 2, p. 18-31, May-August, 2009. 14 page(s).

Keyword: Marketing , Social Report , Transparency

Document type: Article (Portuguese) Show Abstract

The social report is a tool for disclosure social and environmental information about the interaction between an organization and its external environment. In this scope all aspects must be observed, even they are positive or negative. However, researchers are perceiving how hard is to analyze social report because they are not standardized, are lack of time and completeness. Positive facts tend to be emphasized as a marketing tool, while actual damages are minimized or omitted. In this context, the present paper studied 22 companies which elaborated social reports to verify completeness, potential of the results, comparison and transparency. The inference of this research corroborates previously results observed in other papers and strengthens the urgency for changes on social report to turn them a real instrument of measurement the social responsibility of the companies.

The discipline of controlling and its inclusion in the accounting science courses

ID: 25

Authors: Rogério João Lunkes, Ernesto Fernando Rodrigues Vicente, Valkyrie Vieira Fabre, Claudio Marcio de Souza, Claudio Marcio de Souza, Altamir Osni Teixeira, Altamir Osni Teixeira, José Carlos Terres Junior.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 2, p. 32-49, May-August, 2009. 18 page(s).

Keyword: accounting sciences , Controlling , higher education

Document type: Article (Portuguese) Show Abstract

The main purpose of this article is to identify whether or not, in the southern region of Brazil, the IES conform to the National Curricular Directives CNE/CES 10/04- MEC (Ministry of Education), for the bachelor courses in acounting sciences, regarding the inclusion of the discipline of controlling in itspedagogic project. This study was characterized by an exploratory quantitative research, the data having been collected through access to a databank on the INEP website and on the individual websites of all the researched IES. Through this analysis, it has been verified that out of the 1.082 courses in accounting science existing in Brazil, 219 are concentrated in the southern region. Out of all the southern IES, 195 publish the Curriculum Framework (“grade curricular”) of the course in accounting scienes on the website. Through this it was possible to verify that 156 IES conform to the resolution. As to the publication of the subject summaries (“ementas”) of the discipline of controlling, out of the 156 IES that offer this discipline, only 32 publish the subject summary. In general, in can be said that the large majority of the IES in the south of Brazil comply with the resolution of the MEC (Ministry of Education), highlighting Santa Catarina as being the federal state that most complies amongst the researched federal states, with 100% of publication of Curriculum Frameworks, it’s also the one who least deviates from the resolution of the MEC (Ministry of Education), and the one who most publishes the subject summaries through websites.

Indirect costs rate: applying the correlation and regression analysis

ID: 26

Authors: Zanoni dos Santos Elias, Luiz Alberton, Ernesto Fernando Rodrigues Vicente, Marcos Rebello, Roseli Costa Bonifácio.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 2, p. 51-66, May-August, 2009. 16 page(s).

Keyword: Correlation and regression , Division app , Indirect costs

Document type: Article (Portuguese) Show Abstract

This article brings a discussion about the use of the division method as approach of allocation of the indirect costs of production, as well as a correlation analysis among them. The objective of this research is to identify which the best approaches of appropriation of the indirect costs of production. As research base, we used three industrial companies producing of disposable plastics and its respective data of 12 (twelve) months of the year 2007. In methodological terms, we used techniques statistics of correlation analysis and regression. The tests were accomplished in way to cross two independent variables. We ended, through the correlation analysis and regression of the three companies, that an only approach is not evidenced in common of division for the groups of analyzed indirect costs of production, probably face to the industrial particularities of each company. Even so it could be observed that the used statistical technique is an important tool for identification of the adapted approach of division of the indirect costs of industrial companies.

SWOT analysis to the port of Tampico (Tamaulipas, Mexico). A revision of the efficiency characteristics

ID: 27

Authors: Nazlhe Faride Cheín Schekaibán, Silvia Teresa Banda Hernández, Isabel de la Garza Ramos, Elizabeth González Rodríguez.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 2, p. 67-78, May-August, 2009. 12 page(s).

Keyword: Correlation and regression , Division approaches , Indirect costs

Document type: Article (Spanish) Show Abstract

Is undoubted that the development of the international trade contributes to the progress of the countries, the certain thing is that the increase of this activity demands efficiency in the nodes of the commercial network, which delegates to the ports the challenge of looking for the competitiveness in the presentation of each service. Is for it that the aim of this study is to realize an analysis of the Strengths, Weaknesses, opportunities and threats (SWOT) of the Port of Tampico, Tamaulipas, Mexico and, thus, to determine the possible forms of utilization of the physical resources in order to achieve the necessary port efficiency.