tag:blogger.com,1999:blog-27887820278549623212024-03-18T10:00:18.708-03:00Blog do Professor Ariovaldo - Controladoria, Gestão, Ética e LiderançaExplore o mundo da Controladoria, Custos e Contabilidade Gerencial no Blog do Professor Ari. Descubra insights sobre Gestão, Ética e Liderança com o Mestre em Contabilidade e Finanças, Professor de Graduação e MBA, Consultor e Palestrante. O blog aborda temas especializados e é uma ótima opção para quem deseja aprofundar seus conhecimentos nessas áreas. O Professor Ari, com sua vasta experiência e expertise, compartilha conteúdo valioso e praticada nas melhores empresas.Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.comBlogger858125tag:blogger.com,1999:blog-2788782027854962321.post-16658391513608843562024-03-18T09:59:00.000-03:002024-03-18T09:59:46.000-03:00 Programa de Mentoria para CEOs, Controllers e CFOs de Excelência<h1 style="text-align: left;"> <a name='more'></a></h1><h1 style="text-align: left;"><span color="var(--tw-prose-bold)" face="Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="font-size: x-large; white-space-collapse: preserve;">Programa de Mentoria para CEOs, <i>Controllers</i>, CFOs <span> e Profissionais de áreas correlatas para atingirem excelência em suas carreiras</span></span></h1><h1 style="text-align: justify;"><span style="white-space-collapse: preserve;"><i><span style="color: #990000; font-size: large;">Auxilio empresas a focarem produtividade, desenvolverem a adotarem padrões de classe mundial gerando crescimentos de 2 dígitos em EBITDA, gerando valor para acionistas e mercados.</span></i></span></h1><div><i style="text-align: justify; white-space-collapse: preserve;"><span style="color: #990000; font-size: large;"><b>Ajudo profissionais a se posicionarem de forma estratégica, focando KPI´s, eficácia e eficiência em suas equipes e alta qualidade nas informações de suas áreas, capitalizando tudo isso e muito mais para o desenvolvimento de suas carreiras.</b></span></i></div><div><span color="var(--tw-prose-bold)" face="Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="font-size: 16px; white-space-collapse: preserve;"><b><br /></b></span></div><p style="text-align: left;"><span></span></p><p style="text-align: left;"></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; text-align: left; white-space-collapse: preserve;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box;"><b>Introdução:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; font-size: 16px; margin: 0px; min-height: 28px; padding-left: 0.375em;"><div class="separator" style="clear: both; color: #374151; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEim4wfmwhUouhjyJEscdKdnqTCZK1w-2g6snoRYqV56ZzF9F7riLIF2eebguSyA4VIp4ceJSDZjXMDS0x48hwrG4e0zr-Lnm52O2PEWMmmx2gxHgbUXksBxsv7O0QPWfMfJqQykmAl3ezvNtN-7VfoYYgusAzh90EzjfTiiuEuE2O-Xt6Uc2ZayaQTXUXD9/s183/Foto.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="183" data-original-width="183" height="215" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEim4wfmwhUouhjyJEscdKdnqTCZK1w-2g6snoRYqV56ZzF9F7riLIF2eebguSyA4VIp4ceJSDZjXMDS0x48hwrG4e0zr-Lnm52O2PEWMmmx2gxHgbUXksBxsv7O0QPWfMfJqQykmAl3ezvNtN-7VfoYYgusAzh90EzjfTiiuEuE2O-Xt6Uc2ZayaQTXUXD9/w215-h215/Foto.jpg" width="215" /></a></div><span style="color: #374151;"><br /></span><div style="text-align: justify;"><span style="color: #660000;"><b>Apresentação do Mentor: Mestre em Contabilidade, Professor Universitário em Graduação e MBA de Controladoria, Contabilidade Internacional e outras. Atuante como Consultor em M&A , <i>Compliance</i>, Ética, Postura e Gestão. Vasta experiência em funções de <i>Controllership</i> e CFO. Executivo de empresas internacionais e consultor de empresas em geral. Histórico de sucesso em otimização de produtividade, gestão de custos, aumento de vendas e melhoria do EBITDA. </b></span></div></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><b><span style="font-size: large;"><a href="https://www.linkedin.com/in/ariovaldosilva/" target="_blank">Perfil Linkedin </a> <<<< Clique</span></b></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;"><br /></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Profundo conhecedor de chão de fábrica, melhoria de processos, melhoria contínua.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;"><br /></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Curso Internacional em Liderança em gestão.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;"><br /></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Formador de Talentos, trabalhou com muitos profissionais iniciantes que hoje ocupam posições de destaque no mercado.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;"><br /></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Grande Experiência em empresas industriais incluindo Químicas, setor Consumo, Metalurgicas, e outras.</span></li></ul><div><span face="Söhne, ui-sans-serif, system-ui, -apple-system, Segoe UI, Roboto, Ubuntu, Cantarell, Noto Sans, sans-serif, Helvetica Neue, Arial, Apple Color Emoji, Segoe UI Emoji, Segoe UI Symbol, Noto Color Emoji" style="color: #374151; font-size: large;"><span style="white-space-collapse: preserve;"><a href="https://www.linkedin.com/in/ariovaldosilva/details/recommendations/?detailScreenTabIndex=2" target="_blank"><b>Vejam recomendações no Linkedin <<<<<</b></a></span></span></div><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><b style="font-size: large;">Benefícios da Mentoria:</b></li></ul><ol style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-reset: list-number 0; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style: none; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium;"><b>Desenvolvimento Profissional:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: flex; flex-direction: column; list-style: outside; margin: 0px 0px 0px 1rem; padding: 0px;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;"><br /></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Aperfeiçoamento das habilidades técnicas em contabilidade e finanças.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Estratégias para se destacar como líder nas áreas de controladoria e finanças.</span></li></ul></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium; font-weight: 600;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium;"><b>Gestão Eficiente de Sistemas:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: flex; flex-direction: column; list-style: outside; margin: 0px 0px 0px 1rem; padding: 0px;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;"><br /></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Orientação na seleção e implementação de sistemas contábeis avançados.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Otimização do uso de tecnologia para aumentar a eficiência operacional.</span></li></ul></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium; font-weight: 600;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium;"><b>Domínio em Análise de Custos:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: flex; flex-direction: column; list-style: outside; margin: 0px 0px 0px 1rem; padding: 0px;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;"><br /></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Métodos avançados de análise de custos para identificar oportunidades de economia.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Estratégias para manter a competitividade sem comprometer a qualidade.</span></li></ul></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium; font-weight: 600;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium;"><b>Estratégias para Aumento de Vendas:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: flex; flex-direction: column; list-style: outside; margin: 0px 0px 0px 1rem; padding: 0px;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;"><br /></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Desenvolvimento de estratégias financeiras para impulsionar o crescimento das vendas.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Análise de dados e métricas para identificar oportunidades de expansão de receita.</span></li></ul></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium; font-weight: 600;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium;"><b>Otimização do EBITDA:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: flex; flex-direction: column; list-style: outside; margin: 0px 0px 0px 1rem; padding: 0px;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;"><br /></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Táticas para melhorar a rentabilidade da empresa de maneira sustentável.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Implementação de práticas que impactam positivamente o EBITDA.</span></li></ul></li></ol><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium;"><b>Metodologia de Ensino:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Encontros práticos <i>on line</i> ou presenciais baseadas nas necessidades e em experiências reais.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Estudos de caso de empresas de sucesso.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Sessões interativas para abordar desafios específicos dos participantes.</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium;"><b>Duração e Formato:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Programa flexível adaptado à disponibilidade dos participantes.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Sessões individuais ou em grupo, presenciais ou online.</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium;"><b>Resultados Esperados:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Capacidade aprimorada de liderança e tomada de decisões.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Implementação eficaz de estratégias para melhoria da saúde financeira da empresa.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Networking valioso com outros profissionais de finanças e controladoria.</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium;"><b>Investimento:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Detalhes sobre o custo do programa e possíveis opções de pagamento sob consulta.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;"><br /></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><b><span style="font-size: medium;">arilopessilva@gmail.com </span></b></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium;"><b>Pré-requisitos:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Graduação ou experiência equivalente na área de finanças ou contabilidade.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Comprometimento com o desenvolvimento profissional e a implementação prática do aprendizado.</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: medium;"><b>Inscrições:</b></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Processo de inscrição simples e rápido.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Informações de contato para dúvidas e esclarecimentos.</span></li></ul>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-21636274633637744542024-03-13T22:15:00.000-03:002024-03-13T22:15:07.615-03:00Avanços no Reconhecimento de Receitas de Empreendimentos Agropecuários: Uma Análise Atualizada<p> <span></span></p><a name='more'></a><p></p><div style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 0cm;">
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Avanços no Reconhecimento de Receitas de Empreendimentos Agropecuários:
Uma Análise Atualizada<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Introdução:
A contabilidade desempenha um papel fundamental no registro e na comunicação
das transações financeiras de diferentes setores econômicos, incluindo o setor
agropecuário. O reconhecimento apropriado de receitas é um aspecto crucial da
contabilidade, pois influencia a avaliação do desempenho financeiro e a tomada
de decisões dos empreendimentos agropecuários. Neste artigo, exploraremos os
avanços recentes no reconhecimento de receitas específicas desse setor,
destacando os desafios enfrentados, as soluções propostas e os principais
padrões contábeis definidos para esse reconhecimento.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">I.
Reconhecimento de Receitas em Agricultura: A agricultura é uma atividade
complexa, com ciclos de produção de longo prazo e receitas que podem ser
influenciadas por fatores como colheitas, clima, preços de mercado e contratos
com compradores. O desafio reside em identificar quando e como reconhecer as
receitas decorrentes das atividades agrícolas. Abordagens tradicionais, como o
reconhecimento apenas na colheita, podem não capturar adequadamente a
substância econômica dos empreendimentos agropecuários.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">II. Padrões
Contábeis Atuais: Para lidar com os desafios exclusivos da contabilidade
agropecuária, órgãos normativos, como o International Financial Reporting
Standards (IFRS) e o Generally Accepted Accounting Principles (GAAP),
desenvolveram padrões contábeis específicos para o setor. Esses padrões visam
fornecer orientações claras sobre o momento e a forma de reconhecimento de
receitas agrícolas.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Os
principais padrões contábeis definidos para o reconhecimento de receitas em
empreendimentos agropecuários são:<o:p></o:p></span></p>
</div>
<div style="border: solid #D9D9E3 1.0pt; margin-left: 18.0pt; margin-right: 0cm; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 5.0pt;">
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l1 level1 lfo1; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">IFRS 15 - Receitas de Contratos com Clientes: O IFRS 15 é um padrão
globalmente reconhecido para o reconhecimento de receitas em todos os setores,
incluindo o agrícola. Ele fornece orientações detalhadas sobre como
identificar, avaliar e reconhecer as receitas provenientes de contratos
com clientes. Os empreendimentos agropecuários devem aplicar esse padrão
para determinar quando as receitas provenientes da venda de produtos
agrícolas devem ser reconhecidas.<o:p></o:p></span></li>
<li class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l1 level1 lfo1; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">IAS 41 - Agricultura: O IAS 41 é um padrão específico para o
reconhecimento contábil em atividades agrícolas. Ele aborda questões
relacionadas ao reconhecimento de receitas agrícolas, mensuração de ativos
biológicos e produtos agrícolas, além de divulgações específicas para o
setor agropecuário. O padrão orienta as entidades agrícolas sobre como
reconhecer as receitas provenientes da produção e venda de culturas,
animais e outros produtos agrícolas.<o:p></o:p></span></li>
</ol>
</div>
<div style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 0cm;">
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 5.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">III.
Reconhecimento de Receitas em Pecuária: A pecuária também apresenta desafios
peculiares para o reconhecimento de receitas. A longa duração dos ciclos de
produção e a incerteza quanto ao momento de venda dos animais criam
complexidade na determinação adequada do reconhecimento de receitas. Abordagens
baseadas no valor justo, como o reconhecimento por partes de um animal vendido,
têm sido adotadas para lidar com essa questão.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">IV. Desafios
Emergentes: Embora tenham havido avanços significativos no reconhecimento de
receitas em empreendimentos agropecuários, novos desafios estão surgindo com o
avanço tecnológico e as mudanças nas práticas agrícolas. Por exemplo, a
agricultura de precisão e o uso de drones para monitorar as lavouras levantam
questões sobre quando as receitas devem ser reconhecidas em atividades
relacionadas à gestão agrícola. Esses desafios exigem uma revisão contínua dos
padrões contábeis existentes.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">V. Soluções
Propostas: Para enfrentar os desafios emergentes, as partes interessadas estão
buscando soluções inovadoras. A colaboração entre profissionais de
contabilidade, especialistas em tecnologia agrícola e órgãos reguladores é
essencial para desenvolver abordagens adequadas ao reconhecimento de receitas
em empreendimentos agropecuários. A aplicação de tecnologias como a
inteligência artificial e a análise de dados pode ajudar na coleta e análise de
informações relevantes para o reconhecimento de receitas. Além disso, a
atualização dos padrões contábeis existentes, levando em consideração os
avanços tecnológicos e as mudanças nas práticas agrícolas, é fundamental para
garantir um reconhecimento preciso e transparente das receitas.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">VI. Impacto
e Benefícios: O reconhecimento apropriado de receitas em empreendimentos
agropecuários tem um impacto significativo nas demonstrações financeiras e na
avaliação do desempenho financeiro dessas empresas. Uma abordagem precisa e
consistente de reconhecimento de receitas ajuda na tomada de decisões
estratégicas, na obtenção de financiamentos e no cumprimento das exigências
regulatórias. Além disso, contribui para uma melhor transparência e
confiabilidade das informações financeiras, beneficiando as partes interessadas
internas e externas.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">VII.
Conclusão: O reconhecimento de receitas em empreendimentos agropecuários
continua sendo um desafio complexo, mas os avanços recentes têm proporcionado
melhorias significativas. A combinação de padrões contábeis atualizados,
tecnologias emergentes e colaboração entre os diferentes atores envolvidos é
essencial para enfrentar os desafios e garantir um reconhecimento preciso e
transparente das receitas no setor agropecuário. À medida que a agricultura
evolui e novas práticas e tecnologias surgem, é importante continuar
aprimorando os métodos de reconhecimento de receitas para refletir a realidade
das atividades agrícolas e pecuárias.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="font-family: "Segoe UI",sans-serif; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Referências:<o:p></o:p></span></p>
</div>
<div style="background: #F7F7F8; border: solid #D9D9E3 1.0pt; margin-left: 18.0pt; margin-right: 0cm; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 5.0pt;">
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="background: #F7F7F8; border: none; color: #374151; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo2; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">International Financial Reporting
Standards (IFRS) - </span><span style="font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><a href="http://www.ifrs.org/" target="_new"><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: blue; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">www.ifrs.org</span></a></span><span lang="EN-US" style="font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></li>
<li class="MsoNormal" style="background: #F7F7F8; border: none; color: #374151; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo2; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Generally Accepted Accounting Principles
(GAAP) - </span><span style="font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><a href="http://www.fasb.org/" target="_new"><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: blue; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">www.fasb.org</span></a></span><span lang="EN-US" style="font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></li>
<li class="MsoNormal" style="background: #F7F7F8; border: none; color: #374151; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo2; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Nguyen, T. (2019). Revenue recognition
in agriculture. Research in Accounting in Emerging Economies, 19, 227-255.<o:p></o:p></span></li>
<li class="MsoNormal" style="background: #F7F7F8; border: none; color: #374151; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo2; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">KPMG. (2022). Revenue recognition in
agriculture: New guidance for entities in the agribusiness sector.<o:p></o:p></span></li>
<li class="MsoNormal" style="background: #F7F7F8; border: none; color: #374151; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo2; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">PwC. (2021). Revenue recognition for agribusiness
entities.<o:p></o:p></span></li>
</ol>
</div>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-6773109860048091562024-03-13T22:10:00.000-03:002024-03-13T22:10:16.210-03:00Controladoria de Contratos - Contratos Grande Fonte de Problemas<h3 class="post-title entry-title" style="background-color: white; color: #444444; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 22px; font-stretch: normal; line-height: normal; margin: 0px; position: relative;">
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<font size="4"><a href="http://blogdoprofessorari.blogspot.com/2015/05/o-que-sao-custos-e-despesas.html" target="_blank">O que são Custos e Despesas Discricionários? </a> <<< clique</font></h3>
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<font size="4"><span face="arial, tahoma, helvetica, freesans, sans-serif" style="color: #444444;"><span style="font-size: large;"><b>Controladoria de Contratos </b></span></span><span face="arial, tahoma, helvetica, freesans, sans-serif" style="color: #444444;"><span style="font-size: large;"><b>- Contratos Grande Fonte de Problemas</b></span></span></font></h2>
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#contratos #gestãodecontratos #controladoria</font></div>
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Os muitos contratos em vigência nas empresas podem se transformar em grande fonte de problemas.</font></div>
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É necessário que as empresas estabeleçam regras e o mais importante: devem fazer com que as normas e procedimentos sejam seguidos.</font></div>
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Já fui responsável por análise de muitos contratos em empresa de grande porte, o que me rendeu muita dor de cabeça, mas sobretudo um bom aprendizado.</font></div>
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Vou destacar apenas alguns dos muitos problemas ou oportunidades que as empresas acabam tendo com relação aos contratos.</font></div>
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Problemas nos contratos normalmente são frutos da falta de um bom controle e de conhecimento do que é necessário seguir para que contratos não acarretem grandes problemas, podendo implicar em perda.</span></font></div>
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<span style="color: #660000;"><b><font size="4">PROBLEMA 1 - PRESTADORES DE SERVIÇO EM ATIVIDADE ANTES DE CONTRATO SER APROVADO</font></b></span></div>
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Contrato com serviços contratados em execução antes de ter ocorrido a aprovação e assinatura. Trabalhei em empresa multinacional onde a área de marketing vivia tomando serviços cujos contratos ainda estavam em tramitação. É necessário muito cuidado pois procedimentos devem ser estabelecidos e seguidos. Tomar serviço antes de ter contrato assinado não é recomendável.</font></div>
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<span style="color: #660000;"><b><font size="4">SOLUÇÃO 1 - </font></b></span></div>
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Estabelecer por procedimento que nenhum serviço poderá ser iniciado sem que a elaboração, análise, aprovação e assinatura dos contratos estejam 100% concluídos.</font></div>
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<span style="color: #660000;"><b><font size="4">PROBLEMA 2 - CONTRATOS COM RENOVAÇÃO AUTOMÁTICA</font></b></span></div>
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Contratos com cláusula de renovação automática. Como profissional da área financeira sempre detestei contratos com renovação automática.<br />
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Certa ocasião a Diretoria de uma grande empresa assinou um contrato sem submeter a área financeira. O contrato era referente aluguel de um carro com mensalidade em dólar a ser paga.<br />
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No período houve uma maxi desvalorização e o aluguel ficou inviável. Mas mesmo assim continuaram com a contratação com o objetivo de não renovar o contrato. Com o valor pago durante o período do contrato daria para comprar vários carros iguais.</font></div>
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O objetivo seria não renovar o contrato. No entanto, a área que deveria cuidar da renovação deixou de atentar para cláusula de renovação automática e um novo período de aluguel teve que ser considerado, pois havia multa altíssima para o caso de rompimento de contrato.</font></div>
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<span style="color: #660000;"><b><font size="4">SOLUÇÃO 2</font></b></span></div>
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Definir por norma que contratos com cláusula de renovação automática não deverão ser aceitos. Evitar também contratos em dólar ou outras moedas. Alias, a legislação brasileira nem permite, mas as empresas acabam estabelecendo obrigação em dólar. </font></div>
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<span style="color: #660000;"><b><font size="4">PROBLEMA 3 - CONTRATOS IRREGULARES COM REPRESENTANTES DE VENDAS </font></b></span></div>
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Contratos com Representantes de Vendas são grandes fontes de problema. Existe uma regulamentação que deve ser seguida.<br />
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Representantes precisam estar registrados no CORE. Empresas esquecem que representante não é funcionário e vivem perdendo ações de ex representantes que muitas vezes conseguem altas indenizações por conseguirem vínculo trabalhista. Já vi empresa onde o gerente de Vendas era um Representante Contratado.</font></div>
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<span style="color: #660000;"><b><font size="4">SOLUÇÃO 3</font></b></span></div>
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Obter orientação jurídica e financeira de profissionais experientes para que Representantes não tenham motivos para processarem as empresas. Existem aspectos como Local Fíxo de trabalho, Horário e Subordinação que se for caracterizada um desses três condições o vínculo trabalhista estará configurado. </font></div>
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<b><span style="color: #660000;"><font size="4">PROBLEMA 4 - FALTA DE GESTÃO EFICAZ DO CONTRATO</font></span></b></div>
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Desorganização no Controle e Gestão dos Contratos. Trabalhei numa empresa onde os contratos eram uma bagunça. Frequentemente desapareciam e pedir copia da via do contratado era frequente. Não havia um responsável direto, nem uma área para centralizar a o arquivo dos contratos.</font></div>
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<span style="color: #660000;"><b><font size="4">SOLUÇÃO 4</font></b></span></div>
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As empresas devem ter os contratos centralizados em uma determinada área, que normalmente é a área jurídica, mas pode ser outra área. O importante é que haja controle. Atualmente com os recursos de digitalização, contratos devem ser mantidos em mídia adequada e serem acessados quando necessário. </font></div>
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Muitos outros problemas e sugestões poderiam ser dados. Já empresa perder numa única ação na justiça vários milhões de reais. Por isso, a assessoria de bons profissionais financeiros e jurídicos é essencial.</font></div>
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Nas empresas todo contrato deve ter um administrador ou gestor do contrato. Essa pessoa deve ter responsabilidade para que o que estiver definido pelo contrato ocorra devidamente.</font></div>
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Recomendo adquirirem um pequeno eBook com grandes Dicas sobre Gestão de Contratos. Vejam abaixo</font></div>
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<a href="https://www.amazon.com/GEST%C3%83O-CONTRATOS-alcan%C3%A7ar-resultados-Portuguese-ebook/dp/B00IBP8SLE" style="color: #4d469c; text-decoration-line: none; text-decoration: none;" target="_blank"><span class="a-size-extra-large" id="ebooksProductTitle" style="box-sizing: border-box; color: #4d469c; font-size: 28px; line-height: 1.2; overflow-wrap: break-word;">GESTÃO DE CONTRATOS: Como alcançar resultados e reduzir riscos - Ari Lopes (Portuguese Edition)</span><span style="color: #4d469c;"> </span><span class="a-size-large a-color-secondary a-text-normal" style="box-sizing: border-box; color: #555555; line-height: 1.3;">Kindle Edition</span></a></h1>
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<a href="http://blogdoprofessorari.blogspot.com/2016/12/sistemas-de-custos-trash-in-trash-out.html" style="color: #888888;">Sistemas de Custos TITO - Trash in - Trash out</a></h3>
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<a href="http://blogdoprofessorari.blogspot.com/2018/11/costs-management-gestao-de-custos-27.html" style="color: #888888;">Costs Management / Gestão de Custos / 19 postagens campeãs</a></h3>
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<a href="http://blogdoprofessorari.blogspot.com.br/2013/05/budget-business-plan-e-forecast.html" style="color: #444444; font-stretch: normal; line-height: normal;">BUDGET e o papel da Controladoria</a></h3>
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<a href="http://blogdoprofessorari.blogspot.com.br/2015/11/qual-e-diferenca-entre-budget-e-forecast.html" style="color: #444444; font-stretch: normal; line-height: normal;">Qual é a diferença entre Budget e Forecast?</a></h3>
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<a href="http://blogdoprofessorari.blogspot.com/2019/05/kpis-financeiros-e-nao-financeiros.html" style="color: #888888;">KPI´s Financeiros e não Financeiros</a></h3>
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Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-60403544944355140362024-03-13T22:07:00.000-03:002024-03-13T22:07:40.644-03:00CUSTOS EM EMPRESAS METALÚRGICAS - O que os livros e universidades não mostram <a name='more'></a><div class="separator" style="clear: both; text-align: center;">
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CUSTOS EM EMPRESAS METALÚRGICAS - O que os livros e universidades não mostram </h1></div>
<br /><br /><div><b><span style="color: #fcff01;"><br /></span></b></div><div><b><span style="color: #fcff01;">MATERIAL REVISADO E AMPLIADO ( 01/06/2022 )</span></b></div><div><br /></div><div>
Trabalhei em algumas empresas metalúrgicas e observei que os sistemas de custos da maioria pouco contribuíam para uma gestão efetiva dos custos. Alias, meu primeiro emprego foi numa empresa metalúrgica, onde a área de custos era considerada uma das áreas mais nobres da empresa, depois de uns 2 anos trabalhando na empresa e com 17 anos de idade fui convidado a integrar a área de custos. Foram cerca de 5 anos de trabalho intenso e de aprendizado e com 22 anos de idade já contava com boa experiência, isso propiciou me candidatar e ser escolhido para um cargo de Analista Sênior, e posteriormente com 23 anos de idade assumi a função de Chefe de Departamento dessa mesma empresa que era uma multinacional de renome, também metalúrgica.<br />
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Posteriormente tive contato e oportunidade de gerenciar outros sistemas de custos de empresas metalúrgicas por mais de 10 anos, isso me rendeu importante experiência e também possibilitou verificar o quanto a teoria está distante da realidade e da necessidade que vivemos nas empresas. <br />
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Felizmente na maioria das empresas por onde passei a área de custos não respondia diretamente à Contabilidade, ou seja, o Contador não era quem coordenava diretamente o departamento de custos. Essa é a primeira ideia que defendo, ou seja, não deixem que a área de custos seja uma subárea do departamento de contabilidade. Recomendo que hajam departamentos distintos, ou seja: uma Contabilidade Geral e um Departamento de Custos.<br />
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Um departamento de custos eficiente evita muitos desperdícios. Profissionais de custos precisam se envolver com o chão de fábrica e conhecerem muito bem os processos, assim, poderão controlar a produtividade e efetividade na utilização dos fatores de produção. Não se controlam custos por trás de uma mesa, é necessário ir ao local onde os processos são executados. Admiro a capacidade de alguns catedráticos que são capazes de orientar como controlar processos que eles nunca conheceram diretamente. Desta forma, boa parte do meu tempo como profissional de custos era tomado no chão de fábrica, observando e conhecendo os processos que tinha que controlar.<br />
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Destaco a seguir algumas características observadas nos custos da empresas metalúrgicas:<br />
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<span style="color: blue;"><b>Matérias Primas </b></span><br />
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Numa empresa química quando falta um material a produção fica parada, numa empresa metalúrgica quando falta um aço de um determinado diâmetro, o responsável pelo Planejamento de Produção tende a utilizar o diâmetro maior gerando perdas imensas. Vejam o exemplo a seguir: </span><br />
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<span class="fullpost">Se para a fabricação de uma determinada peça é requerido um material de 2 polegadas ( peso aproximado: cerca de 16 kg por metro ) e o material indicado falta e se utiliza no lugar um material de 3 polegadas ( peso de 36 kg por metro ), gera-se uma perda de 125% de matéria prima, fora o custo envolvido para desbastar o material adicional. Esse tipo de problema acontece com frequência nas empresas metalúrgicas, podendo gerar perdas imensas. </span><br />
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<b><span class="fullpost"><span style="color: blue;">Como identificar as perdas de produção</span>?</span></b><br />
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<span class="fullpost">Sistemas de custos precisam mostrar consumos teóricos das matérias primas, no caso se o consumo fosse de um metro de aço, o consumo seria de 16 kg. Em paralelo aos consumos teóricos deve-se mostrar o consumo real ( no caso 36 kg ), bem como as variações ocorridas, no caso 20 kilos, ou 125%. Vejam que é uma matemática simples.</span><div><span class="fullpost"><br /></span></div><div><span class="fullpost">Alguns produções de empresas metalúrgicas trabalham por Ordem de Produção, já em outras empresas a produção é seriada. Tanto em um sistema como em outro sempre devemos comparar os materiais consumidos com o consumo teórico padrão. Mas é nos sistemas de produção por Ordem de Produção que poderemos ter as maiores variações podem ocorrer e nesses casos o impacto nos custos podem ser enormes.</span></div><div><span class="fullpost"><br /></span></div><div><span class="fullpost">Existe uma tendência de áreas como PCP e Gerência da Produção usarem materiais inadequados para produzirem rápido e por muitas vezes esconderem ineficiências em suas áreas.</span></div><div><span class="fullpost"><br /></span></div><div><span class="fullpost">Suponha que uma determinada peça precise de um aço de 2 polegadas para ser produzida, mas em empresa só tem em estoque um material de 3 polegadas. É muito comum gerentes de produção ou PCP autorizarem o uso dos materiais disponíveis sem levar em conta o impacto no custo. Suponha que será usado 20 centimetros do material para confecção de 20 peças e que o preço do quilo do material é 20 reais</span></div><div><span class="fullpost"><br /></span></div><div><span class="fullpost">Vejamos abaixo o peso estimado e o custo do lote de 20 peças considerando o consumo teórico do material, o consumo real e a variação ocorrida.</span></div><div><span class="fullpost"><br /></span></div><div><span class="fullpost">Consumo teórico </span></div><div><span class="fullpost"><br /></span></div><div><span class="fullpost">20 peças ( aço de 2 polegadas ) = 4 metros de material = 64 quilos de material = R$ 1.280,00</span></div><div><span class="fullpost"><br /></span></div><div><span class="fullpost">Consumo real</span></div><div><span class="fullpost"><br /></span></div><div><span class="fullpost">20 </span>peças ( aço de 3 polegadas ) = 4 metros de material = 144 quilos de material = R$ 2880,00</div><div><br /></div><div>Variação de Peso ( 144 - 64 quilos ) = 80 quilos </div><div><br /></div><div>Variação de Valor ( 80 X 20 ) = 1600 que o mesmo que ( R$ 2880 - R$1280 )</div><div><br /></div><div>Variação de % ( 144 quilos em vez de 64 ) = 125% </div><div><br /></div><div>Vejam que uma polegada a mais no material usado resultou em um gasto bem maior de material (125%), ou R$ 1.600,00.</div><div><br /></div><div>Esse tipo de perda é bem frequente em muitas empresas e também é muito frequente que não haja identificação e análise dos custos envolvidos.</div><div><span class="fullpost"><br />Quando se usam materiais inadequados também existem outras perdas envolvidas, pois o tempo de processamento será maior levando a custos de processos maiores. Um departamento de custos deve saber também identificar essas perdas <br />
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<span style="color: blue;"><b>Performance dos equipamentos de produção</b></span><br />
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Outro importante elemento que precisa ser controlado diz respeito à performance dos equipamentos de produção. Os custos de processo são altamente afetados pela performance dos equipamentos de produção. Pessoas que trabalham com custos precisam conhecer as capacidades nominais dos equipamentos e acompanhar a capacidade efetiva que é atingida durante a produção diária. Custos de processo são apenas consequências de diversos fatores. Departamentos de custos eficazes colocam foco no controle das causas. Sistemas contábeis não alcançam compreensão do que realmente afeta e gera variações nos custos dos processos. Assim, produtividade, capacidade nominal versus capacidade efetiva, índices diversos indicadores de produtividade e eficácia devem ser medidos sistematicamente, e de preferência estarem disponíveis através de murais, painéis e sistemas integrados. <br />
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<span style="color: blue;"><b>Qualidade dos registros de produção</b></span><br />
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A má qualidade nos registros que envolvem produção, movimentação de materiais, cadastros e outros elementos, destroem a qualidade dos custos apurados. </span><br />
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<span class="fullpost">Os registros devem ocorrer como nos bancos. </span><br />
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<div style="text-align: right;">
<span style="font-size: large;"><b><span class="fullpost">- Você consegue retirar dinheiro num</span></b></span></div>
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<span style="font-size: large;"><b><span class="fullpost"> banco e o cheque ser registrado depois? </span></b></span></div>
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<span class="fullpost">Pois é, em muitas empresas é normal utilizar um certo material e deixar para dar a baixa depois, ou nunca! </span><br />
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<span class="fullpost">Com qual incidência o extrato de sua conta bancária está errado? No meu extrato nunca ou raramente ocorrem erros! </span><br />
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<span class="fullpost">Muitos erros ocorrem nos registros que afetam custos nas empresas, e tais erros não deveriam ocorrer. Empresas devem perseguir nível de ERRO igual a ZERO. Por trás de erros frequentes e persistentes sempre existem problemas maiores. Em alguns casos a responsabilidade por uma área como Almoxarifado está subordinada a um responsável por Produção que não hesita em atropelar o sistema e autorizar que se retirem matérias do almoxarifado em caráter de urgência, deixando registros para serem efetuados depois. Dados errados nos cadastros e registros incorretos nos sistemas integrados também são grandes fontes de geração de divergências. </span><br />
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<span class="fullpost">Um bom sistema de inventário rotativo sob responsabilidade da área contábil, de auditoria ou custos deve assegurar níveis mínimos de diferenças de estoque. Ocorrendo divergência significativa deve-se avaliar muito bem a causa e tomar medidas corretivas eficientes, um sistema de abertura de ações corretivas formais é altamente recomendável.</span></div><div><br /></div><div><b><span class="fullpost"><span style="color: blue;"> Controle das Ordens Produção</span></span></b><br /><div><span class="fullpost"><br /></span></div><div><span class="fullpost">Para complementar esta postagem é importante ver o link abaixo</span></div><div><span class="fullpost"><br /></span></div><div><span class="fullpost"><h3 class="post-title entry-title" itemprop="name" style="background-color: #882222; color: seashell; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 22px; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal; margin: 0.75em 0px 0px; position: relative;"><a href="https://blogdoprofessorari.blogspot.com/2021/03/ordens-de-producao-bom-bill-of-material.html" target="_blank">Ordens de Produção / BOM / Bill of Material</a> <<<<</h3></span></div><div><span class="fullpost"><br />
<span style="color: blue;"><b><br /></b></span></span></div><div><span class="fullpost"><span style="color: blue;"><b>Conclusão</b></span><br />
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Concluo que as área de custos da empresas metalúrgicas são essenciais para a adequada utilização dos fatores de produção: materiais e equipamentos de produção.</span><br />
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Profissionais de custos não podem ficar escondidos atrás de uma mesa de trabalho e não conhecerem, estruturas, produtos e processos do que tentam controlar, mas dificilmente conseguem quando não vão ao chão de fábrica.<br /> </span><br />
<span class="fullpost"> Deve-se ser rigoroso na perseguição de eficiência elevada, e na obtenção de variações mínimas nos processos de produção, bem como é essencial ter pouca tolerância com erros persistentes.</span></div><div><span class="fullpost"><br /></span></div><div><span class="fullpost">Áreas de Produção é PCP não podem tomar decisões que impliquem em perdas e custos evitáveis, devendo exceções serem aprovadas em nível adequado bem como serem casos mínimos.<br />
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Se necessário recorra a uma consultoria de profissional experiente, cuidado com quem contrata!<br />
</span><br />
<span class="fullpost">Fico à disposição. Faça um contato.<br />
</span><br />
Whatsapp 11.97227.7471<br />
<span><!--more--></span></div></div></div>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com3tag:blogger.com,1999:blog-2788782027854962321.post-26314275246947249332024-03-11T17:18:00.015-03:002024-03-11T17:26:18.482-03:00Mentoria e Consultoria para C-level e Empresários <div class="separator"><div style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em; text-align: justify;"><span style="font-size: medium;"><br /></span><img border="0" data-original-height="183" data-original-width="183" height="183" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh6yFfAj7RQDjg3OFn_7aTiHjPhqMLX7Jy-7KZqExzupo5o_blOkr8esits_FeHhtpj3RkbRuOpUFl6TS9yA5jF6c9UZLRFXGvmWFNbZuH2l4okTFP4LwspnnYJeJff6TarGxe0kytwN4wKCJTs55iUP76hR-pmLS97SysIW2RVQrYH3ZSqBPFR3NXgk_EY/s1600/Foto.jpg" width="183" /></div></div><br /><div style="text-align: justify;"><span style="font-size: medium;">Ofereço MONTORING e CONSULTORIA de alto nível para executivos C-level e proprietários de empresas, com foco em impulsionar o crescimento e a rentabilidade dos negócios. </span></div><div style="text-align: justify;"><span style="font-size: medium;"><br /></span></div><div style="text-align: justify;"><span style="font-size: medium;">Com experiência de 40 anos, auxilio na tomada de decisões estratégicas e no desenvolvimento de empresas maduras para atingirem seu potencial máximo. </span></div><div style="text-align: justify;"><span style="font-size: medium;"><br /></span></div><div style="text-align: justify;"><span style="font-size: medium;">Apesar das dificuldades dos dias atuais empresas precisam de processos robustos e equipes de alta performance.</span></div><div><div style="text-align: justify;"><span style="font-size: medium;">Ofereço insights valiosos para gestores de empresas no Brasil e outros países, contribuindo para retornos comparáveis aos melhores globais.</span></div><div style="text-align: justify;"><span style="font-size: large;"><br /></span></div><div style="text-align: justify;"><span style="font-size: large;">Minha abordagem inclui excelência em operações através de melhoria contínua e gestão eficaz do caixa, Working Capital e indicadores chave de desempenho.</span></div><p></p><p style="text-align: justify;"><span style="font-size: medium;">Apoio empresas a multiplicarem retornos através de Gestão Eficaz de Custos, Preços e Processos.</span></p><p style="text-align: justify;"><span style="font-size: medium;">Faça um contato agora por WhatsApp 55.11.97227.7471 e obtenha uma seção inicial grátis de Consultoria ou Mentoria on line.</span></p><p style="text-align: justify;"><span style="font-size: medium;"><br /></span></p><p style="text-align: justify;">Vejam meu Perfil no Linkedin <a href="https://www.linkedin.com/in/ariovaldosilva/" target="_blank"> https://www.linkedin.com/in/ariovaldosilva/</a></p><p style="text-align: justify;">Vejam APRESENTAÇÃO no Linkedin<a href="https://www.linkedin.com/services/page/9945663079591a47a9/" target="_blank"> https://www.linkedin.com/services/page/9945663079591a47a9/</a></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p><br /></p><div><br /></div></div>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-30317580709030146702024-03-11T17:17:00.000-03:002024-03-11T17:17:33.247-03:00 O Custo da Qualidade: Uma Análise dos Impactos Financeiros da Baixa Qualidade<h1 style="text-align: left;"><span style="font-size: large;"><br /><br /></span><a name='more'></a><span style="font-size: large;">O Custo da Qualidade: Uma Análise dos Impactos Financeiros da Baixa Qualidade</span></h1><br />Introdução:<br /><br />O custo da qualidade é uma métrica fundamental para empresas que buscam garantir a excelência em seus produtos e serviços. Esse custo pode ser definido como os gastos incorridos devido à existência ou à possibilidade de existência de uma baixa qualidade. Neste artigo, exploraremos a importância de medir e compreender os custos da qualidade, bem como seu impacto nos resultados financeiros das organizações. Para embasar nossas análises, utilizaremos citações e referências de especialistas renomados no campo da gestão da qualidade e custos.<br /><br />I. Os Custos da Qualidade como Componente Estratégico<br /><br />Antonio Robles, em seu trabalho sobre a controladoria moderna, destaca que o controller é responsável por gerenciar bancos de dados e enfatiza que os dados dos sistemas de custos da qualidade são integrados aos bancos de dados da controladoria. Essa integração permite que a organização tenha uma visão holística dos custos associados à qualidade e possa tomar decisões embasadas em dados confiáveis.<br /><br />De acordo com Feigenbaum, um dos principais especialistas em gestão da qualidade, os custos da qualidade são tão importantes quanto outras categorias de custos, como mão de obra, vendas ou engenharia. Ele afirma que o custo da qualidade é o custo de fazer as coisas de forma incorreta. Essa perspectiva ressalta a importância de investir na prevenção de falhas e na busca pela qualidade desde o início dos processos.<br /><br />II. Medindo os Custos da Qualidade<br /><br />A medição e compreensão dos custos da qualidade são fundamentais para tomar decisões estratégicas e identificar áreas de melhoria. Há casos em que o aumento de dez unidades em determinados custos pode levar a uma redução de vinte unidades nos custos finais. Nesse contexto, podem-se enquadrar os custos de prevenção, que englobam investimentos em treinamento, tecnologia e processos mais eficientes. Como afirmou Philip Crosby, especialista em qualidade, "Fazer certo desde a primeira vez é mais barato do que corrigir o erro".<br /><br />Além dos custos de prevenção, é igualmente importante medir os custos de falhas internas (defeitos identificados antes do envio ao cliente) e externas (defeitos identificados após a entrega ao cliente). Esses custos incluem retrabalho, devoluções, garantias e perda de reputação, entre outros. A compreensão detalhada desses custos permite que a empresa identifique as principais fontes de desperdício e tome medidas corretivas adequadas.<br /><br />Conclusão:<br /><br />O custo da qualidade desempenha um papel crucial na gestão financeira e estratégica das empresas. A compreensão dos custos associados à baixa qualidade e a implementação de medidas preventivas podem resultar em economias significativas e na melhoria geral dos produtos e serviços oferecidos. Ao adotar uma abordagem focada na qualidade desde o início dos processos, as organizações podem aumentar sua competitividade, conquistar a confiança dos clientes e alcançar resultados financeiros mais sólidos.<br /><br />A medição e a análise dos custos da qualidade são essenciais para identificar áreas de melhoria e tomar decisões embasadas em dados concretos. Integrar os sistemas de custos da qualidade ao banco de dados da controladoria permite uma visão abrangente dos impactos financeiros da qualidade, auxiliando na gestão estratégica da organização.<br /><br />Parafraseando Juran, renomado guru da qualidade, "Não se pode melhorar aquilo que não se mede". Portanto, é fundamental que as empresas implementem sistemas eficazes de medição e controle dos custos da qualidade. Isso envolve a coleta de dados precisos e confiáveis, o uso de métricas relevantes e a análise regular dos resultados. Essa abordagem possibilita uma visão clara dos custos envolvidos em processos defeituosos e fornece informações valiosas para a tomada de decisões e a implementação de melhorias.<br /><br />Ao considerar a importância dos custos da qualidade, é necessário adotar uma mentalidade preventiva em relação à qualidade. Investir em prevenção, treinamento, capacitação e processos eficientes desde o início é fundamental para reduzir os custos associados a falhas e retrabalhos. Como afirmou Deming, outro especialista renomado na área da qualidade, "Não há substituto para a qualidade. Os clientes não pagam pelos retrabalhos, e as empresas não podem se dar ao luxo de desperdiçar recursos em processos não conformes".<br /><br />A gestão dos custos da qualidade também está diretamente ligada à busca pela satisfação do cliente. A qualidade é um fator determinante na percepção dos clientes em relação a uma marca ou produto. Ao investir na qualidade desde o início e reduzir os custos associados a falhas, as empresas podem garantir a satisfação do cliente, fortalecer sua reputação no mercado e obter vantagem competitiva.<br /><br />Em conclusão, os custos da qualidade são uma métrica fundamental para as organizações que desejam alcançar a excelência operacional. Ao integrar os sistemas de custos da qualidade à controladoria, medir e compreender esses custos, as empresas podem identificar áreas de melhoria, implementar ações preventivas e tomar decisões estratégicas embasadas em dados confiáveis. Investir na qualidade desde o início é uma abordagem essencial para reduzir os custos associados a falhas e retrabalhos, proporcionando satisfação ao cliente e fortalecendo a posição da empresa no mercado.<br /><br />Referências:Robles, A. (2008). Controladoria Estratégica: Integrando Estratégia, Finanças e Gestão. São Paulo: Atlas.<br />Feigenbaum, A. V. (1991). Total Quality Control: Engineering and Management. New York, NY: McGraw-Hill.<br />Crosby, P. B. (1979). Quality Is Free: The Art of Making Quality Certain. New York, NY: McGraw-Hill.<br />Juran, J. M. (1988). Juran on Planning for Quality. New York, NY: Free Press.<br />Deming, W. E. (1986). Out of the Crisis: Quality, Productivity and Competitive Position. Cambridge, MA: MIT Press.<p> </p>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-87296190765964530392024-03-11T17:16:00.000-03:002024-03-11T17:16:30.005-03:00Maximizando a Eficiência Operacional com o OEE: Calculando e Aprimorando sua Empresa<p> <span></span></p><a name='more'></a><p></p><h1 style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: #f7f7f8; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 0px 0px 1.25em; text-align: left; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 0px 0px 1.25em;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Maximizando a Eficiência Operacional com o OEE: Calculando e Aprimorando sua Empresa</span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Introdução:</span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; margin: 1.25em 0px;"></p><div class="separator" style="clear: both; font-size: 16px; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjhgO6rQj9VLPygPK7qrG1oETkyQEPyOv7RKdfZedWGH8szOcS8zisWmbksLXnaOgDujAKhWQZBWn1PSMDL6sWSHmrz2FttlvMphjKhrxaEMOEWb7QJvWlB-LUByzxIQg6gU6uBK9MzOHdB8FxlU5mvcrd9dfcBOPYodb4lBWVFpTyhGGw3kL24rvMzcKo-/s305/OEE.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="165" data-original-width="305" height="236" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjhgO6rQj9VLPygPK7qrG1oETkyQEPyOv7RKdfZedWGH8szOcS8zisWmbksLXnaOgDujAKhWQZBWn1PSMDL6sWSHmrz2FttlvMphjKhrxaEMOEWb7QJvWlB-LUByzxIQg6gU6uBK9MzOHdB8FxlU5mvcrd9dfcBOPYodb4lBWVFpTyhGGw3kL24rvMzcKo-/w437-h236/OEE.png" width="437" /></a></div><span style="font-size: 16px;"><br />
</span><span style="font-size: 16px; font-weight: 400;"><br /></span><p style="font-size: 16px;"></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px;">Em um cenário de competitividade cada vez mais acirrada, as empresas estão em busca constante de maneiras de otimizar seus processos de produção. Entre as ferramentas que têm ganhado destaque na gestão industrial, o Overall Equipment Effectiveness (OEE) emerge como um indicador essencial para avaliar a eficiência operacional e direcionar melhorias contínuas. Neste artigo, exploraremos a importância do OEE, como calculá-lo e sua aplicação na busca por processos mais eficientes e produtivos.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px;"><span color="var(--tw-prose-bold)" style="font-weight: 600;">Taiichi Ohno (Sistema Toyota de Produção):</span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: flex; flex-direction: column; font-size: 16px; font-weight: 400; list-style-image: initial; list-style-position: initial; margin: 0px 0px 0px 1rem; padding: 0px;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;">"A fábrica é considerada o local onde o dinheiro é ganho ou perdido. Portanto, as perdas na fábrica devem ser evitadas a todo custo."</li></ul><div style="color: black; font-family: "Times New Roman"; font-size: medium; font-weight: 400; white-space-collapse: collapse;"><ol style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-reset: list-number 0; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; list-style: none; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: flex; flex-direction: column; list-style: disc; margin: 0px 0px 0px 1rem; padding: 0px;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span color="var(--tw-prose-bold)" style="font-weight: 600;">Maximizando a Eficiência com o OEE:</span></li></ul></li></ol></div><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; margin: 1.25em 0px;"><span style="font-weight: 400;">O OEE é uma métrica poderosa que mede a eficácia global dos equipamentos em uma linha de produção.</span> Composta por três pilares – Disponibilidade, Performance e Qualidade<span style="font-weight: 400;"> –, o OEE fornece uma visão abrangente de como os recursos estão sendo utilizados e como as operações podem ser otimizadas.</span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; margin: 1.25em 0px;">I. Tempo de Disponibilidade: Maximizando a Eficiência Operacional</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px;">O tempo de disponibilidade é um indicador que mostra a relação entre o tempo planejado e o tempo real de operação do equipamento. Paradas planejadas e não planejadas podem impactar negativamente esse indicador. É essencial minimizar essas paradas para aumentar o tempo de disponibilidade e reduzir as perdas. Como afirmou o guru da eficiência operacional, Taiichi Ohno, "Não existe desperdício maior do que o tempo perdido por todos os membros da organização. O tempo é a coisa mais valiosa."</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 1.25em 0px;"><span style="font-size: medium;"><a href="https://blogdoprofessorari.blogspot.com/2023/09/otimizando-disponibilidade-em.html" target="_blank">Veja mais sobre DISPONIBILIDADE</a> <<<< Clique</span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px;"><br /></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; margin: 1.25em 0px;">II. Performance: Aumentando a Eficiência de Produção</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px;">A performance é um elemento crucial para o cálculo do OEE, pois mede a eficiência obtida no ritmo de produção dos equipamentos. Pequenas interrupções e a velocidade de funcionamento dos equipamentos são fatores determinantes nesse indicador. É comum que empresas reduzam a velocidade de trabalho dos equipamentos devido a desgastes, falta de ajustes ou até mesmo problemas de treinamento e experiência dos operadores. No entanto, é importante buscar um equilíbrio para garantir uma alta performance sem comprometer a qualidade.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; margin: 1.25em 0px;">III. Qualidade: Garantindo Produtos de Excelência</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"></span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px;">A qualidade é outro elemento fundamental do OEE, medindo a relação entre as peças boas e as peças totais produzidas. Produtos rejeitados, retrabalho e refugos podem impactar negativamente o índice de qualidade. É essencial implementar uma cultura de fazer certo desde a primeira vez e adotar abordagens como o "Six Sigma" para melhorar continuamente a qualidade dos produtos. Como afirmou o guru da qualidade, Philip Crosby, "Fazer certo desde a primeira vez é mais barato do que corrigir o erro."</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">W. Edwards Deming (Pioneiro na Qualidade Total):</span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: flex; flex-direction: column; font-size: 16px; font-weight: 400; list-style-image: initial; list-style-position: initial; margin: 0px 0px 0px 1rem; padding: 0px;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;">"A qualidade não é um ato, é um hábito."</li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Calculando o OEE:</span>
O cálculo do OEE é realizado multiplicando-se os valores de Disponibilidade, Performance e Qualidade. Essas métricas podem ser expressas como proporções ou percentagens. Por exemplo, se a Disponibilidade for de 90%, a Performance de 80% e a Qualidade de 95%, o cálculo seria: OEE = 0,90 * 0,80 * 0,95 = 0,684 ou 68,4%. Isso indica que a linha de produção está operando com uma eficiência de cerca de 68,4%.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Aplicando o OEE para Melhorias Contínuas:</span>
O OEE não é apenas um número; é uma ferramenta que direciona ações para aumentar a produtividade e reduzir desperdícios. Uma baixa Disponibilidade pode indicar a necessidade de manutenção preventiva ou treinamento de operadores. Uma baixa Performance pode ser resolvida por meio de ajustes de processo ou reorganização do layout. Problemas de Qualidade podem ser tratados com processos de controle mais rigorosos ou treinamentos de equipe. Ao identificar esses pontos de intervenção, as empresas podem alinhar suas estratégias de melhoria com base em dados concretos.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Conclusão:</span>
O OEE é uma ferramenta poderosa que oferece insights valiosos para otimizar a eficiência operacional. Ao avaliar a Disponibilidade, Performance e Qualidade, as empresas podem identificar oportunidades de melhoria e direcionar seus esforços para aperfeiçoar processos, aumentar a produtividade e maximizar a lucratividade. Se a busca por excelência operacional requer suporte especializado, o Professor Ariovaldo está disponível para oferecer orientação profissional no cálculo e na melhoria do OEE. Entre em contato pelo telefone (11) 97227.7471 e dê um passo em direção a uma produção mais eficiente e competitiva.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: 16px; font-weight: 400; margin: 1.25em 0px 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Nota:</span>
Se precisar de uma ajuda profissional para calcular ou melhorar o OEE de sua empresa, faça um contato com o Professor Ariovaldo - (11) 97227.7471. Sua expertise e orientação podem fazer a diferença na otimização dos seus processos de produção.</p></h1><h1 style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: #f7f7f8; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 0px 0px 1.25em; text-align: left; white-space-collapse: preserve;"><br /></h1>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-47142796125829642152024-03-11T17:15:00.000-03:002024-03-11T17:15:58.499-03:00CONTROLADORIA - Sistema de Gestão RRAU - Registro, Reporte, Analise e Utilização das informações <div class="separator" style="clear: both; text-align: center;"><br /></div>
<div><span face=""arial" , "helvetica" , sans-serif">A Definição de Controladoria nos remete a um Sistema de Gestão que eu batizei de </span><br />
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<span face=""arial" , "helvetica" , sans-serif">SISTEMA RRAU DE GESTÃO </span><br />
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<a name='more'></a><h1 style="text-align: left;"><span face=""arial" , "helvetica" , sans-serif"><br /></span>CONTROLADORIA - Sistema de Gestão RRAU - Registro, Reporte, Analise e Utilização das informações</h1><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEiOL0YAb6Y_pT95npij9Y_lO2U4y0BGsXLhd9D4PEZHgnql9YuyY3pmFAsMprBLFgrm9F-ccKbdr8gvFNCcArR81HGIFf30-4pim48yljAu6z4vORyME19UY1tuTu06f20HJlaFSmLK-D3DzB2QKyvooDTWYzUu7N93Bc0AVouscoF3OlJ7CrcQQz5vsg=s820" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="361" data-original-width="820" height="261" src="https://blogger.googleusercontent.com/img/a/AVvXsEiOL0YAb6Y_pT95npij9Y_lO2U4y0BGsXLhd9D4PEZHgnql9YuyY3pmFAsMprBLFgrm9F-ccKbdr8gvFNCcArR81HGIFf30-4pim48yljAu6z4vORyME19UY1tuTu06f20HJlaFSmLK-D3DzB2QKyvooDTWYzUu7N93Bc0AVouscoF3OlJ7CrcQQz5vsg=w591-h261" width="591" /></a></div><br /><div><br /></div><div><span face=""arial" , "helvetica" , sans-serif"><br /></span></div>
<span face=""arial" , "helvetica" , sans-serif"><br /><div style="text-align: justify;">Vejamos uma das mais antigas Definições de Controladoria. Para mim ela se mantêm excelente e a costumo utilizar.</div></span>
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<div class="MsoNormal" style="background-color: white; line-height: normal;"><div style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; text-align: justify;"><span style="color: #444444; font-size: 12pt;">O</span><u style="color: #444444; font-size: 12pt;"><b> trabalho da Controladoria</b></u><span style="color: #444444; font-size: 12pt;"> consiste basicamente no</span><span style="color: #7f6000; font-size: 12pt;"><b> registro e reporte de dados</b></span><span style="color: #444444; font-size: 12pt;"> e pode ser definido superficialmente como </span><b style="color: #444444; font-size: 12pt;">a função que engloba o</b><b style="font-size: 12pt;"><span style="color: #7f6000;"> registro e utilização</span></b><b style="color: #444444; font-size: 12pt;"> de todos os fatos pertinentes aos propósitos de:</b></div>
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<span face=""arial" , sans-serif" style="font-size: 12pt;"><u>1-Controle e proteção de ativos;</u></span></div>
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<span face=""arial" , sans-serif" style="font-size: 12pt;"><u>2-Cumprir com as obrigações legais;</u></span></div>
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<span face=""arial" , sans-serif" style="font-size: 12pt;"><u>3-Propiciar à direção da empresa informações que irá auxiliá-la no PLANEJAMENTO e CONTROLE das operações.</u></span></div>
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Consideremos os termos destacados e também o terceiro propósito que a Definição de Controladoria nos apresenta.</div>
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<u style="font-family: arial, sans-serif; font-size: 16px;">- Registro, Reporte e Utilização. Propiciar à direção da empresa informações que irá auxiliá-la no PLANEJAMENTO e CONTROLE das operações.</u></div>
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Acrescentei a esses termos acima também a palavra Análise.</div>
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Então fica assim:</div>
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Na Controladoria o propósito de Planejamento e Controle de Operações implica em:</div>
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<span style="color: #7f6000;"><b>Registro</b></span><span style="color: #444444;"> de todas as transações que implicam em modificações na Situação Patrimonial da Empresa incluindo também o DRE.</span></div>
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<span style="color: #444444;">O registro deve ocorrer no tempo correto observando o Regime de Competência e da forma correta observando a devida classificação contábil.</span></div>
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<div class="MsoNormal" style="background-color: white; line-height: normal;"><div style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; text-align: justify;"><span style="color: #444444;">Existem muitos problemas de Registro inadequado na gestão das empresas. Um exemplo clássico disso é a área de estoques onde as movimentações não são registradas corretamente ou </span><span style="color: #444444;">não são registradas no momento em que ocorrem.</span></div>
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<span style="color: #444444; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div style="text-align: justify;">Algumas informações caso não estejam encerradas devem ter os valores estimados. Custos e Despesas relativos ao mês encerrado mas que ainda não tiverem notas fiscais apresentadas deverão ser provisionados. É melhor ter um resultado ainda que aproximado nos primeiros dias úteis do mês seguinte ao mês encerrado, do que ter números exatos quando a empresa já está caminhando para o encerramento mês.</div></span><div style="text-align: justify;"><span style="color: #444444; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><br /></span></div>
<span style="color: #444444; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div style="text-align: justify;">Obter qualidade no registro efetuados nos sistemas integrados é uma das principais funções da Controladoria, Contabilidade e toda a área financeira.</div></span></div>
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<b style="color: #7f6000;">Reporte </b><b><span style="color: #444444;">diz respeito a levar as informações registradas devidamente processadas na forma de Relatórios, Gráficos, Tabelas ou quaisquer outras formas. </span></b></div>
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<b style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div style="text-align: justify;"><b><span style="color: #444444;">Quando falamos em reporte dois aspectos principais podem ser destacados:</span></b></div></b></div>
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<b style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div style="text-align: justify;"><b><span style="color: #444444;">- O primeiro é a forma. O formato deve ser adequado ao usuário. Informações para a cúpula da empresa devem ser sintéticas e já com algumas análises agregada.</span></b></div></b></div>
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<b style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div style="text-align: justify;"><b><span style="color: #444444;">Você está reportando uma venda 15% abaixo do que estava previsto. Ao encaminhar uma informação desse tipo para uma Diretoria, o reporte deve ser acompanhado por explicações dos motivos pelos quais as vendas ficaram 15% abaixo. Isso pode ser por perda de volume, por menor preço, pela concorrência agressiva enfrentada, etc...</span></b></div></b></div>
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<div class="MsoNormal" style="background-color: white; line-height: normal;"><div style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; text-align: justify;"><b><span style="color: #444444;">Costumo sugerir que adotem o que em Inglês chamamos em sistema "Drill Down" onde as informações veem fechadas, mas se você clica na informação ela é aberta de varias formas:</span></b></div>
<b style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div style="text-align: justify;"><b><span style="color: #444444;">- por cliente;</span></b></div></b><div style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; text-align: justify;"><b><span style="color: #444444;">- por produto;</span></b></div>
<b style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div style="text-align: justify;"><b><span style="color: #444444;">- por centro de custos;</span></b></div></b><div style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; text-align: justify;"><b><span style="color: #444444;">- etc. </span></b></div>
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<b><span style="color: #444444;">Para saber mais sobre uma boa forma de Reporte, incluindo o efeito Drill Down vejam:</span></b></div>
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<b><span style="color: #444444;"><a href="http://blogdoprofessorari.blogspot.com.br/2014/04/p-l-based-analysis-analise-baseada-no.html" target="_blank"><br /></a></span></b></div>
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<a href="http://blogdoprofessorari.blogspot.com.br/2014/04/p-l-based-analysis-analise-baseada-no.html" target="_blank">P & L Based Analysis / Análise Baseada no Demonstrativo de Resultados</a></h3>
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O segundo aspecto a ser cuidado no Reporte diz respeito ao tempo, ou seja, ao momento em que a informação é Reportada.</div>
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<div><div style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; text-align: justify;">Empresas precisam ter informações de forma rápida. Em alguns casos as informações podem ocorrer "on Line" ou em "Real Time". Já outras informações são mensais em sua maioria e também trimestrais e anuais.</div>
<span style="color: #444444; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div style="text-align: justify;">Em muitas empresas é comum os relatórios gerenciais referentes ao fechamento do mês encerrado serem apresentados no meio ou até no final do mês seguinte. A boa prática manda que relatórios gerenciais sejam disponibilizados nos primeiros dias após serem encerrados os meses, se possível no primeiro dia.</div></span><div style="text-align: justify;"><span style="color: #444444; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><br /></span></div>
<span style="color: #444444; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div style="text-align: justify;">Nas melhores multinacionais é comum os resultados das afiliadas serem divulgadas nos primeiro ou segundo dia útil do mês seguinte, propiciando que a consolidação dos resultados ocorra a partir do terceiro dia útil.</div></span></div>
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Vamos tomar o exemplo do Reporte do fechamento do mês encerrado. Boas empresas já possuem o resultado das Vendas, Despesas, Custos e Resultado nos primeiros dias úteis do mês seguinte. Já outras somente conseguem ter as informações desejadas depois de varias semanas, o que por vezes extrapolam até o período de 30 dias.</div>
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Um bom Controller faz mais do que isso. Ele está sempre com boas previsões na mão e assim que encerra o mês, ele consegue ter um resultado preliminar muito próximo ao real de forma muito rápida. Trabalhando em algumas empresas eu estava acostumado a ter o fechamento do mês praticamente no primeiro dia útil do mês seguinte.</div>
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Já Contadores tradicionais e conservadores estão preocupados em reportar as informações de forma exata e não liberam reportes informativos sem que estejam totalmente finalizados.</div>
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Em suma o Reporte de Resultados deve ocorrer na forma adequada e no tempo certo. Isso é o que difere bons sistemas de sistemas ruins para apoio à Gestão.</div>
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Veja também </div>
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<a href="http://blogdoprofessorari.blogspot.com.br/2014/04/fechamento-de-resultado-mensal-com.html" target="_blank">Fechamento de Resultado Mensal com Rapidez e Qualidade - Boas Práticas no P&L</a></h3>
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<span style="color: #7f6000;"><b>Análise</b></span> - Ao reportar dados você deverá já ter em mãos uma Análise das principais variações ocorridas. É muito comum empresas trabalharem com sistemas de metas e comparativos com dados planejados e com períodos anteriores. Fatalmente muitas questões surgirão e se o Controller estiver desinformado tal fato poderá ser prejudicial para sua imagem. Lógico que ele poderá mencionar que tal fato foi verificado e que a análise está em curso devendo ser concluída em X horas.</div>
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Quando ocorrerem variações importantes nas vendas, a primeira coisa a ser feita e quebrar essas variações em Variações de Volume e Variações de Preços. Mas mostrar essas quebras ainda requer análise detalhada dos reais motivos que estão por trás de cada uma dessas variações. Análises por cliente, produto e mercados poderão ser necessárias.</div>
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Vejam: </div>
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<a href="http://blogdoprofessorari.blogspot.com.br/2014/04/como-calcular-variacoes-de-precos-e-de.html" target="_blank">Como calcular variações de preços e de volumes nas vendas.</a></h3>
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Já outras variações nos Custos e Despesas principalmente, precisam ser amplamente analisadas e explicadas aos recebedores dos Reportes. </div>
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<b><span style="color: #7f6000;">Utilização</span></b><span style="color: #444444;"> - Por fim temos a utilização dos Reportes e Análises informados. Bons sistemas de Reportes devem induzir à tomada de decisões e adoção de ações corretivas sempre que necessário </span></div>
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<div class="MsoNormal" style="background-color: white; line-height: normal;"><div style="color: #444444; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; text-align: justify;">Empresas que trabalham com Planejamento devem reportar resultados reais comparativamente com dados orçados e com períodos anteriores.</div>
<div style="text-align: justify;"><span style="color: #444444; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><br /></span></div><span style="color: #444444; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif;"><div style="text-align: justify;">Quando algumas variações ocorrem e a tendência é alcançar um resultado previsto diferente do resultado planejado, e caso a diferença seja relevante, as empresas devem fazer um Re- Planejamento, que em inglês chamamos de Forecast.</div></span></div>
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<span style="color: #444444;">Efetuar</span><i> <span style="color: #7f6000;">Forecasts</span></i><span style="color: #444444;"> é uma das responsabilidades da Controladoria para a qual é necessário que se trabalhe juntamente com outras áreas envolvidas como Vendas e Produção.</span></div>
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<span style="color: #7f6000;"><b>Conclusão </b></span></div>
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<div class="MsoNormal" style="background-color: white; color: #444444; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: normal; text-align: justify;"><p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial;"><span style="font-family: Arial, sans-serif; font-size: 10pt; line-height: 107%;">Essa foi uma breve abordagem do Sistema RRAU de Gestão onde cada
letra tem o seu significado e onde uma Gestão Eficaz tende a fazer a
diferença. Nesse sistema:<o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial;"><span style="font-family: Arial, sans-serif; font-size: 10pt; line-height: 107%;"> </span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial;"><b><span style="color: #7f6000; font-family: "Arial",sans-serif; font-size: 18.0pt; line-height: 107%;">R</span></b><b><span style="font-family: Arial, sans-serif; font-size: 18pt; line-height: 107%;"> – Registro </span></b><span style="font-family: Arial, sans-serif; font-size: 10pt; line-height: 107%;">possue qualidade; <o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial;"><b><span style="color: #7f6000; font-family: "Arial",sans-serif; font-size: 18.0pt; line-height: 107%;">R</span></b><b><span style="font-family: Arial, sans-serif; font-size: 18pt; line-height: 107%;"> – Reporte </span></b><span style="font-family: Arial, sans-serif; font-size: 10pt; line-height: 107%;">ocorre no formato e no tempo adequado; </span><span style="font-family: "Arial",sans-serif; font-size: 10.0pt; line-height: 107%;"><o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial;"><b><span style="color: #7f6000; font-family: "Arial",sans-serif; font-size: 18.0pt; line-height: 107%;">A</span></b><b><span style="font-family: Arial, sans-serif; font-size: 18pt; line-height: 107%;"> – Análise </span></b><span style="font-family: Arial, sans-serif; font-size: 10pt; line-height: 107%;"> é rápida e com divulgação eficaz;</span><span style="font-family: "Arial",sans-serif; font-size: 10.0pt; line-height: 107%;"><o:p></o:p></span></p>
<p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial;"><b><span style="color: #7f6000; font-family: "Arial",sans-serif; font-size: 18.0pt; line-height: 107%;">U</span></b><b><span style="font-family: Arial, sans-serif; font-size: 18pt; line-height: 107%;"> – Utilização </span></b><span style="font-family: Arial, sans-serif; font-size: 10pt; line-height: 107%;">do sistema com ações corretivas, Elaboração de forecasts e
melhoria contínua. </span><span style="font-family: "Arial",sans-serif; font-size: 10.0pt; line-height: 107%;"><o:p></o:p></span></p><p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial;"><span style="font-family: Arial, sans-serif; font-size: 10pt; line-height: 107%;"><br /></span></p><p class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial;"><span style="font-family: Arial, sans-serif; font-size: 10pt; line-height: 107%;"><br /></span></p></div>
<div class="MsoNormal" style="background-color: white; line-height: normal;"><div style="font-family: arial, tahoma, helvetica, freesans, sans-serif; text-align: justify;"><b><span style="color: #444444; font-size: 12pt;">Conheça nosso </span><span style="color: #660000; font-size: large;">eBook Papo de Controller</span><span style="color: #444444; font-size: 12pt;"> que reúne o melhor deste Blog e muito mais</span></b></div>
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<span style="color: #444444; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13px;"><div style="text-align: justify;"><b style="font-size: 12pt;">Esta matéria acima é uma pequena parte baseada no eBook Papo de Controller com mais de 400 folhas sobre Controladoria. </b></div><span face=""arial" , "tahoma" , "helvetica" , "freesans" , sans-serif"></span></span></div>
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<a href="http://blogdoprofessorari.blogspot.com.br/2016/03/melhores-treinamentos-e-palestras-na.html" style="clear: left; color: #4d469c; float: left; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin-bottom: 1em; margin-left: 1em; text-align: center; text-decoration-line: none;" target="_blank"><img border="0" height="113" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg4o5IegnqhVYDYQqp2VvdTsOkp6ovRS1afrUANjZUM62v0WW3mc8WtBAw2iVXe5Sj8I1AOaqPkmjj2c6GL_CeR48PV8cJD96u432QGMPgDy1CaOf9M2rsD54R5iyrQ_Tvb9vSxuCg-Ufoh/s320/treinamentos+e+Palestras.JPG" style="background: transparent; border-radius: 0px; border: 1px solid transparent; box-shadow: rgba(0, 0, 0, 0.2) 0px 0px 0px; padding: 8px; position: relative;" width="320" /></a><strong style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: border-box; color: #232629; font-family: georgia, serif; font-size: 18px; font-stretch: inherit; line-height: 32px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><em style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: border-box; font-family: inherit; font-stretch: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Ariovaldo Lopes da Silva</em></strong><span style="color: #232629; font-family: "georgia" , serif; font-size: 18px; line-height: 32px;"> – Mestre em Ciências Contábeis, Economista, Professor universitário por 20 anos e executivo de empresas por 40 anos, sendo último cargos ocupados com carteira assinada de Controller para America Latina na Henkel e Diretor Financeiro na Mauser. Atualmente é Palestrante, Consultor e Empresário. Possui mais de 200 artigos sobre Controladoria, Finanças e Gestão de Empresas. arilopes@folha.com.br</span></div>
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</div>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-43205942137573401912024-03-06T22:37:00.001-03:002024-03-07T08:27:45.778-03:00Mentoria e Consultoria especializada para empresários, CEOS e Dirigentes em gera<h1 style="text-align: left;"><span style="color: #990000;"><span style="font-size: x-large;"><a name='more'></a></span><span style="font-size: x-large;">Mentoria e Consultoria especializada para empresários, CEOS e Dirigentes em geral </span></span><span style="color: #990000;">e também para desenvolvimento de carreira</span></h1><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Oportunidade única para gestores de empresas que buscam alcançar níveis exclusivos de desempenho e excelência. </span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Como Economista, Mestre em Contabilidade, Consultor experiente e com mais de 40 anos de experiência em empresas nacionais e internacionais, estou entusiasmado em oferecer meus serviços de mentoria e consultoria especializados para gestores de negócios que desejam aprimorar suas habilidades e levar suas empresas a novos patamares de sucesso.</span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;"><br /></span></p><h2 style="text-align: justify;"><span style="color: #990000; font-family: inherit; font-size: large;">Quem sou eu?</span></h2><div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjrJMR6TLqBcTcpSILYl9b2UGsRqoYEgNwS7a_bS64dMkIPbW5n9CXBjTx8xzamPwWaCQGq7tjbjwhw9oPa0pUTtk8clG1_vc29RXMQRQ2d4al4AkiSfRCTomCf02N3AMwZdSDW3vkKTxi-8jI9CZsR5TEzrcGVC3UNak65EcgqqAjiDMaBWM2V2PUHBljU/s320/foto%20professor.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em; text-align: justify;"><span style="font-family: inherit; font-size: large;"><img border="0" data-original-height="180" data-original-width="320" height="180" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjrJMR6TLqBcTcpSILYl9b2UGsRqoYEgNwS7a_bS64dMkIPbW5n9CXBjTx8xzamPwWaCQGq7tjbjwhw9oPa0pUTtk8clG1_vc29RXMQRQ2d4al4AkiSfRCTomCf02N3AMwZdSDW3vkKTxi-8jI9CZsR5TEzrcGVC3UNak65EcgqqAjiDMaBWM2V2PUHBljU/s1600/foto%20professor.jpg" width="320" /></span></a></div></div><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Sou o Professor Ari, e ao longo da minha carreira, acumulei experiência valiosa em diversos setores, tendo ocupado posições de Controller, CFO e CEO. </span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Além de uma sólida formação acadêmica, fui professor universitário em cursos de graduação e MBA, transmitindo meu conhecimento às futuras gerações de profissionais. Minha especialização em Custos e Controladoria me ajudou a desenvolver uma compreensão profunda das nuances financeiras que permeiam o mundo corporativo.</span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Também sou especialista nas áreas operacionais como Chão de Fábrica, Logística e Finanças.</span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;"><a href="https://www.linkedin.com/in/ariovaldosilva/" target="_blank">Vejam meu perfil no Linkedin <<<<< Clique</a></span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;"><br /></span></p><p style="text-align: justify;"><span style="color: #990000; font-family: inherit; font-size: large;"><b>O que ofereço?</b></span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Minha mentoria abrange diversas áreas cruciais para o sucesso empresarial:</span></p><h2 style="text-align: justify;"><span style="color: #990000; font-family: inherit; font-size: large;">Liderança Efetiva: </span></h2><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Compartilho estratégias e práticas comprovadas para liderança que inspira e motiva equipes, promovendo um ambiente de trabalho positivo e produtivo.</span></p><h2 style="text-align: justify;"><span style="color: #990000; font-family: inherit; font-size: large;"><b>Gestão Eficaz: </b></span></h2><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Orienta gestores na tomada de decisões estratégicas, alinhando objetivos organizacionais e maximizando a eficiência operacional.</span></p><p style="text-align: justify;"><span style="color: #990000; font-family: inherit; font-size: large;"><b>Produtividade Aprimorada: </b></span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Técnicas e ferramentas para otimizar processos internos, impulsionando a produtividade e a qualidade do trabalho.</span></p><p style="text-align: justify;"><span style="color: #990000; font-family: inherit; font-size: large;"><b>Melhores Práticas em Gestão Empresarial:</b></span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Compartilho insights valiosos sobre as melhores práticas no mundo corporativo, com foco em alcançar a excelência operacional.</span></p><p style="text-align: justify;"><span style="color: #990000; font-family: inherit; font-size: large;"><b>Minha Mentoria / Consultoria</b></span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Por uma pequena parcela mensal você irá adquirir pelo menos 4 seções <i><b>"On Line"</b></i> onde poderia assessorar sobre tópicos variados.</span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Poderei de ajudar na organização das diversas áreas da sua empresa.</span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Já trabalhei com marcas famosas, com empresas de setores variados incluindo empresas do setor de consumo, químicas , metalúrgicas, máquinas e equipamentos e até de serviços.</span></p><p style="text-align: justify;"><span style="font-family: inherit; font-size: large;">Minha Mentoria / Consultoria é vendida apenas via HOTMART</span></p><p><span style="font-family: inherit; font-size: large;"><a href="https://go.hotmart.com/K89492448G?dp=1" target="_blank">Clique aqui para acessar a página de compra <<<</a></span></p><p><span style="font-family: inherit; font-size: large;"><br /></span></p><p><span style="font-family: inherit; font-size: large;"><br /></span></p><p><span style="font-family: inherit; font-size: large;"><br /></span></p><p><br /></p>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-9701262372496004492024-03-06T19:02:00.000-03:002024-03-06T19:02:07.062-03:00Consultoria Avançada de Custos, Controladoria e M&A<h1 style="text-align: left;"><span style="color: #660000; font-size: x-large;"><b><span><a name='more'></a></span>Consultoria Avançada de <a href="https://blogdoprofessorari.blogspot.com/search?q=Custos" target="_blank">Custos</a>, <a href="https://blogdoprofessorari.blogspot.com/search?q=Controladoria" target="_blank">Controladoria</a>, M&A, Melhoria Contínua, Produtividade, Gestão de Estoques e até Liderança e Ética.</b></span></h1><div style="text-align: center;"><span style="color: #fcff01; font-size: x-large;"><b style="background-color: black;"> ATENÇÃO</b></span></div><div style="text-align: center;"><span style="color: #fcff01; font-size: x-large;"><b style="background-color: black;">DISPONIBILIZADA LISTA COM 100 POSTAGENS COM LINKS</b></span></div><div style="text-align: center;"><a href="https://blogdoprofessorari.blogspot.com/2022/07/lista-com-uma-centena-de-postagens-no.html?m=1" style="background-color: black; color: #fcff01; font-size: xx-large; font-weight: bold;" target="_blank">CLIQUE</a><span style="color: #fcff01; font-size: xx-large; font-weight: bold;"> </span><b style="font-size: xx-large;"><<<</b></div><div style="text-align: center;"><span style="color: #660000; font-size: x-large;"><b><br /></b></span></div><div style="text-align: center;"><br /></div><div><b style="color: #660000;"><span style="font-size: x-large;">Suporte para Compra e Venda de Empresas </span></b></div><div><b style="color: #660000;"><span style="font-size: x-large;"><br /></span></b></div><div><b style="color: #660000; font-size: xx-large;"><a href="https://blogdoprofessorari.blogspot.com/2022/05/para-que-serve-um-calculo-de-evaluation.html" target="_blank">Cálculos de Evaluation</a></b></div><div><b style="color: #660000; font-size: xx-large;"><a href="https://blogdoprofessorari.blogspot.com/2022/04/m-o-que-e-um-teaser.html" target="_blank">Preparação de Teasers </a> </b></div><div><b style="color: #660000; font-size: xx-large;"><a href="https://blogdoprofessorari.blogspot.com/2022/05/domonstrativos-financeiros-em-ingles.html" target="_blank">Elaboração Demonstrativos em Inglês para investidores e outras atividades de M&A</a></b></div><div><b style="color: #660000; font-size: xx-large;"><br /></b></div><div><b style="color: #660000; font-size: xx-large;"><a href="https://blogdoprofessorari.blogspot.com/2022/01/m-o-que-voce-precisa-saber-sobre-merges.html" target="_blank">Vejam mais sobre M&A <<<</a> Clique</b></div><div><span style="color: #660000; font-size: x-large;"><h2 style="clear: both; color: black; text-align: center;">Somos Especialista em <a href="https://blogdoprofessorari.blogspot.com/2015/09/controladoria-de-negocios.html" target="_blank">Controladoria de Negócios</a></h2><div style="color: black; text-align: center;"><span><b>Aumento de Receitas</b></span></div><div style="color: black; text-align: center;"><span><b>Redução de Custos</b></span></div><div style="color: black; text-align: center;"><span><b>Melhoria de Produtividade</b></span></div><div style="color: black; text-align: center;"><span><b>Aumento do <a href="https://blogdoprofessorari.blogspot.com/search?q=ebitda" target="_blank">EBITDA</a></b></span></div></span></div><div><h2 style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEjpvOPG1cTql0rNphoGK6O68Jc2YriyhZqMcRiqtiAqn-F44v2pw-qiaGXodrjp_vqqNY8l3RH_mj1jmWnYT0lcJt-nUmiD_Q7y61NE3D8dKMQVLWoUJf-ZCuBmuEo9Q2J9I_4AunSbtFeeKOSONDTpyhQGuvW4J-lSXrZUvgky1rkezAvhJTdqhjNlww=s744" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="496" data-original-width="744" height="427" src="https://blogger.googleusercontent.com/img/a/AVvXsEjpvOPG1cTql0rNphoGK6O68Jc2YriyhZqMcRiqtiAqn-F44v2pw-qiaGXodrjp_vqqNY8l3RH_mj1jmWnYT0lcJt-nUmiD_Q7y61NE3D8dKMQVLWoUJf-ZCuBmuEo9Q2J9I_4AunSbtFeeKOSONDTpyhQGuvW4J-lSXrZUvgky1rkezAvhJTdqhjNlww=w642-h427" width="642" /></a></h2><div><span style="color: #4c1130; font-family: Georgia, Utopia, Palatino Linotype, Palatino, serif; font-size: x-large;"><span style="background-color: #fafbfc;"><b><br /></b></span></span></div><div><span style="color: #4c1130; font-family: Georgia, Utopia, Palatino Linotype, Palatino, serif; font-size: x-large;"><span style="background-color: #fafbfc;"><b>Contrate 1 hora de Consultoria, Aconselhamento, Coaching ou Mentoria Virtual para você ou para sua empresa</b></span></span></div><div><span style="font-family: Georgia, Utopia, Palatino Linotype, Palatino, serif; font-size: x-large;"><span style="color: #660000;"><b style="background-color: #f3f3f3;"> ( Em Português, Inglês ou Espanhol)</b></span></span></div><div><span style="color: #4c1130; font-family: Georgia, Utopia, Palatino Linotype, Palatino, serif; font-size: x-large;"><span style="background-color: #fafbfc;"><b>Via Whatsapp ou Google Meet</b></span></span></div><h1><span style="background-color: #fafbfc; font-family: Georgia, Utopia, "Palatino Linotype", Palatino, serif; font-size: xx-large;"><span style="color: #4c1130;">A partir de R$198,00 </span></span></h1><h1><span style="background-color: #fafbfc; font-family: Georgia, Utopia, "Palatino Linotype", Palatino, serif; font-size: xx-large;"><span style="color: #4c1130;"><br /></span></span><span style="color: #4c1130; font-family: Georgia, Utopia, Palatino Linotype, Palatino, serif; font-size: xx-large;"><span style="background-color: #fafbfc;"><b><a href="https://go.hotmart.com/A48548575O?dp=1" target="_blank">Comprar <<< Clique</a></b></span></span></h1><div><br /></div><div><span style="color: #7f6000; font-size: large;"><b><br /></b></span></div><div><span style="color: #073763; font-size: large;"><b><a href="https://blogdoprofessorari.blogspot.com/p/videos-no-youtube.html" target="_blank">VEJAM NOSSOS VÍDEOS NO YOUTUBE <<< CLIQUE</a></b></span></div><div><span style="color: #7f6000; font-size: large;"><b><br /></b></span></div><div><span style="color: #666666; font-size: x-large;"><b>Abaixo LISTA de alguns trabalhos que posso realizar:</b></span></div><div><span style="color: #800180; font-size: x-large;"><b><i><br /></i></b></span></div><div><span style="color: #800180; font-size: x-large;"><b><i>Clique nos itens identificados com <<< para mais detalhes</i></b></span></div><div><span style="color: #7f6000; font-size: large;"><b><br />Preparação Apresentação e Demonstrativos em Inglês para potenciais investidores ou outros fins.</b></span><div><span style="color: #7f6000; font-size: large;"><b><i><a href="https://blogdoprofessorari.blogspot.com/2021/07/o-que-e-due-diligence.html" target="_blank">Due Diligency</a> <<< </i></b></span></div><div><span style="color: #7f6000; font-size: large;"><b>Suporte para Compra e Venda de empresas</b></span></div><div><span style="color: #7f6000; font-size: large;"><b><a href="Evaluation ( Avaliação de empresas ) - Como elaborar - M&A" target="_blank">Avaliação de Empresas - <i>" Evaluation"</i></a> <<<<br /></b></span>
<span style="color: #7f6000; font-size: large;"><b>Programas de Melhoria Continua </b></span><br />
<span style="color: #7f6000; font-size: large;"><b>e Reduções de Custos</b></span><br />
<span style="color: #7f6000; font-size: large;"><b>AVALIAÇÃO de seu sistema</b></span><br />
<span style="color: #7f6000; font-size: large;"><b><a href="https://blogdoprofessorari.blogspot.com/2018/06/apontamentos-de-producao-produtividade.html" target="_blank">Aumento de Produtividade</a> <<<</b></span><br />
<span style="color: #7f6000; font-size: large;"><b><a href="https://blogdoprofessorari.blogspot.com/search?q=Indicadores+de+desempenho+KPI" target="_blank">Indicadores de Desempenho</a> <<<</b></span><br />
<span style="color: #7f6000; font-size: large;"><b><a href="https://blogdoprofessorari.blogspot.com/2013/06/custeio-direto-ou-variavel-qual-o-melhor.html" target="_blank">Custeio por Absorção e Direto</a> <<<</b></span><br />
<span style="color: #7f6000; font-size: large;"><b><a href="https://blogdoprofessorari.blogspot.com/2015/05/custos-baseados-em-atividades-activity.html" target="_blank">Custo ABC ( Activity Based Costing )</a> <<<</b></span><br />
<span style="color: #7f6000; font-size: large;"><b>BAB ( Empresas alemãs )</b></span><br />
<span style="color: #7f6000; font-size: large;"><b><a href="https://blogdoprofessorari.blogspot.com/search?q=Custo+Standard+" target="_blank">Custo Standard ( Visão clássica empresas americanas )</a> <<<</b></span><br />
<span style="color: #7f6000; font-size: large;"><b>Análise ABC dos Estoques</b></span><br />
<span style="color: #7f6000; font-size: large;"><b>Inventários Gerais e Rotativos </b></span><br />
<span style="color: #7f6000; font-size: large;"><b>Auditoria de Gestão de Custos</b></span><br />
<span style="color: #7f6000; font-size: large;"><b><a href="https://blogdoprofessorari.blogspot.com/search?q=Custos+da+Qualidade" target="_blank">Custos da Qualidade</a> <<<</b></span><br />
<span style="color: #7f6000; font-size: large;"><b><a href="https://blogdoprofessorari.blogspot.com/2016/06/controle-de-custos-com-embalagens.html" target="_blank">Custos de Embalagens </a> <<<</b></span><br />
<span style="color: #7f6000; font-size: large;"><b><a href="https://blogdoprofessorari.blogspot.com/2022/04/project-accounting-contabilidade-de.html" target="_blank">Controle de Custos de Grandes Projetos</a> <<<</b></span><br />
<span style="color: #7f6000; font-size: large;"><b><a href="https://blogdoprofessorari.blogspot.com/2015/05/o-que-sao-custos-e-despesas.html" target="_blank">Custos e Despesas Discricionários</a> <<<</b></span><br />
<span style="color: #7f6000; font-size: large;"><b>Custos Sistema SAP - Módulo CO</b></span><br />
<b style="color: #7f6000; font-size: x-large;"><a href="https://blogdoprofessorari.blogspot.com/2014/03/o-que-faz-um-controller-de-fabrica-ou.html" target="_blank">Especialista em Chão de Fábrica</a> <<<</b></div><div><span style="color: #7f6000; font-size: large;"><b><br /></b></span></div><div><span style="color: #7f6000; font-size: large;"><div style="background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13.2px; text-align: center;"><br /></div></span></div><div><span style="color: #7f6000; font-size: large;"><b><br /></b></span></div><div><span style="color: #7f6000; font-size: large;"><span style="color: black; font-size: medium;"><span><div style="text-align: center;"><span><span style="color: #20124d; font-size: x-large;"><b>eBook PAPO DE CONTROLLER - </b></span></span></div><div style="text-align: center;"><span><span style="color: #20124d; font-size: x-large;"><b>600 PÁGINAS DE MUITO CONTEÚDO</b></span></span></div><span style="color: #fcff01; font-size: x-large;"><div style="text-align: center;"><span style="background-color: black;">Atenção: Para mais detalhes sobre </span></div><div style="text-align: center;"><span style="background-color: black;">o eBook clique abaixo:</span></div></span></span></span><div style="color: black; font-size: medium;"><div style="text-align: center;"><br /></div><div style="text-align: center;"><b><a href="https://blogdoprofessorari.blogspot.com/2021/02/ebook-papo-de-controller-400-paginas.html" target="_blank"><span style="color: #660000; font-size: large;"> </span><span style="color: #660000;"><span style="font-size: x-large;">eBook Papo de Controller</span></span></a><span style="background-color: black; color: #fcff01; font-size: large;"> <<< CLIQUE</span></b></div><div><div style="text-align: center;"><b><span style="color: #660000;"><span style="font-size: x-large;"><a href="https://blogdoprofessorari.blogspot.com/2021/02/ebook-papo-de-controller-400-paginas.html" target="_blank"><br /></a></span></span></b></div><br /><div style="text-align: center;"><b style="color: #660000; font-size: x-large;"><a href="https://blogdoprofessorari.blogspot.com/2021/02/ebook-papo-de-controller-400-paginas.html" target="_blank">O eBook tem muito conteúdo em suas mais de 600 páginas</a></b></div><div style="text-align: center;"><span style="color: #660000; font-size: large;"><span><b><a href="https://blogdoprofessorari.blogspot.com/2021/02/ebook-papo-de-controller-400-paginas.html" target="_blank"><br /></a></b></span></span></div><div style="text-align: center;"><span style="color: #660000; font-size: large;"><span><b><a href="https://blogdoprofessorari.blogspot.com/2021/02/ebook-papo-de-controller-400-paginas.html" target="_blank">Adquira e apoie nosso trabalho de levar informação </a></b></span></span></div><div><div style="text-align: center;"><b><a href="https://blogdoprofessorari.blogspot.com/2021/02/ebook-papo-de-controller-400-paginas.html" target="_blank"><span style="color: #660000; font-size: large;">de qualidade sobre </span><span style="color: #660000;"><span style="font-size: x-large;">CONTROLADORIA </span></span></a></b></div></div></div></div></span></div><div><span style="color: #7f6000; font-size: large;"><div style="text-align: center;"><span style="color: #660000; font-size: x-large;">Clique abaixo </span></div><div style="text-align: justify;"><h3 class="post-title entry-title" itemprop="name" style="background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 22px; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal; margin: 0.75em 0px 0px; position: relative; text-align: center;"><a href="https://blogdoprofessorari.blogspot.com/p/cursos-ebooks-treinamentos.html" target="_blank">DOWNLOAD de Livros GRÁTIS e<b style="color: #990000; font-size: 13.2px;"><span style="font-size: x-large;"> os melhores </span></b></a></h3><h3 class="post-title entry-title" itemprop="name" style="background-color: white; color: #222222; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; 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<span style="color: #7f6000; font-size: large;"><b><br /></b></span></div></div><div><span style="color: #7f6000; font-size: large;"><b><br /></b></span></div><div><span style="color: #7f6000; font-size: large;"><b><br /><br /></b></span></div></div>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-64730486472481552002024-03-06T19:00:00.000-03:002024-03-06T19:00:13.911-03:00Quando Gerentes e Diretores querem manipular dados contábeis <div><br /></div><br />
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Esta postagem é referente parte do eBook Papo de Controller com cerca de 600 páginas. Veja vídeo sobre o eBook abaixo.</h2>
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<h1 style="text-align: left;"><br />
Quando Gerentes e Diretores querem manipular dados contábeis</h1><span></span><div class="MsoNormal"><br /></div>
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<span style="font-size: 12pt; line-height: 115%;">Por ser a contabilidade a área que
deve registrar dados que atestem a saúde financeira e econômica da empresa, ela
está passiva de receber influência de gerentes, diretores e outros interessados
visando influenciar ou maquiar resultados, de forma a mostrar a coisa melhor do
que ela realmente ocorre.<o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;"><o:p><br /></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Em décadas
de trabalho na área contábil presenciei muitos casos de pressão sobre a área
contábil a fim de obter resultados favoráveis.<o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;"><br /></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Por isso, o
Controller deve aliar excelente formação técnica com muita vivência e postura
ética.<o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 115%;"><br /></span></div>
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<span style="font-size: 12pt; line-height: 115%;">Apesar das
normas contábeis limitarem bastante a massa de manobra e manipulação contábil,
sempre fica a possibilidade de não se adotarem medidas conservadores e
protetoras da integridade contábil por parte do grupo do Controller.<o:p></o:p></span></div>
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Como Alguns exemplos de manipulação de contábil para maquiar
resultados temos:<o:p></o:p></div>
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<div style="border: 1pt solid windowtext; margin-left: 106.2pt; margin-right: 0cm; mso-border-alt: solid windowtext .5pt; mso-element: para-border-div; padding: 1pt 4pt;">
<div class="MsoNormal" style="border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0cm;">
<span style="mso-spacerun: yes;"> </span>Não efetuar provisões necessárias ou postergar
o reconhecimento das despesas com provisões.<o:p></o:p></div>
<div class="MsoNormal" style="border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt; padding: 0cm;">
- Pressionar advogados
para classificar potenciais contingências como possíveis em vez de provável. <o:p></o:p></div>
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OBSERVAÇÃO – A regra
contábil exige que as potenciais contingências sejam classificadas em:
Provável, Possível e Remota. Todas as classificações como Provável dever ter o
valor estimado da perda estimado e provisionado, o que implica em reconhecer
como despesa imediatamente. <o:p></o:p></div>
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- Reverter provisões
necessárias para gerar lucro e compensar resultados abaixo das metas.<o:p></o:p></div>
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- Forçar de Venda de forma
anormal para atingir metas. O que pode ser através de descontos desproporcionais
ou pela concessão de prazos de pagamento dilatados prejudicando o fluxo de
caixa e equilíbrio dos preços no mercado.<o:p></o:p></div>
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- Forçar a classificação
de despesas em projetos de reestruturação.<o:p></o:p></div>
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-<span style="mso-spacerun: yes;"> </span>Classificar gastos de Manutenção como Ativo
Fixo.<o:p></o:p></div>
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- “Barrigar” registro e
reconhecimento de despesas.<o:p></o:p></div>
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<br />
<iframe allow="autoplay; encrypted-media" allowfullscreen="" frameborder="0" height="315" src="https://www.youtube.com/embed/2taQEUXdQNI" width="560"></iframe><span><!--more--></span><span><!--more--></span><span><!--more--></span><span><!--more--></span><span><!--more--></span>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-6878425635348557992024-03-06T18:58:00.000-03:002024-03-06T18:58:52.376-03:00M&A - Como tornar a sua empresa atrativa para compradores?<div><br /></div><div><span style="font-size: medium;"><br /></span></div><span style="font-size: medium;">Muitos potenciais compradores de empresas ao efetuarem uma avaliação inicial de empresas que estão à venda ou em busca de sócios investidores, desistem do negócio pois identificam pontos que poderão interferir negativamente no fluxo de caixa da empresa.</span><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Investidores basicamente atentam sobre o potencial de geração de um fluxo de caixa consistente. </span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">A seguir citarei alguns pontos que poderão afetar negativamente a avaliação de suas empresas:</span></div><h1 style="text-align: left;"><span style="font-size: medium;">Como tornar a sua empresa atrativa para compradores?</span></h1><span style="font-size: medium;"><a name='more'></a></span><div><span style="font-size: medium;"><br /><b>Boa Qualidade dos Demonstrativos Financeiros</b></span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Os Demonstrativos Financeiros devem estar baseados em boas práticas contábeis. Bons Balanços, DRE´s e Fluxos de Caixa são essenciais.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Demonstrativos de pelo menos os últimos três exercícios devem estar disponíveis e de preferência devem estar auditados por empresa de auditória de primeira linha.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Uma boa análise sobre os demonstrativos e até sobre as notas explicativas é essencial. Analises devem garantir que a empresa não tenha potenciais "esqueletos" que podem surgir trazendo efeitos nefastos e até devastadores sobre o fluxo futuro de caixa da empresa.</span></div><div><span style="font-size: medium;"><br /></span></div><div><b><span style="font-size: medium;"><br /></span></b></div><div><b><span style="font-size: medium;">Fique de olho nas métricas financeiras</span></b></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">O know how, experiência e respeito no mercado são fatores que podem influenciar positivamente na venda empresa, mas isoladamente esse itens não são suficientes para assegurar boas vendas.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Indicadores como Working Capital, EBITA, EVA, Vendas Líquidas, Margem Bruta e outras quando demonstram uma evolução consistente ao longo dos anos são fatores que podem afetar positivamente na negociações.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Boas empresas focam todos esses indicadores, além do costumeiro foco para as Vender e Faturar.<br /><b><br />Facilite o trabalho dos compradores</b></span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">A análise de muitas empresas se tornam tão difíceis e complexos que os potenciais compradores acabam desistindo no meio do caminho.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Quanto mais difícil for para os compradores entenderem o negócio maior a possibilidade dos compradores desistirem. Dificuldade para entender o negócio está altamente associado a um maior nível de risco e menor chance do negócio evoluir.</span></div><div><span style="font-size: medium;"><br /></span></div><div><b><span style="font-size: medium;">Atenção para o Capital de Giro ( Working Capital )</span></b></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Assegure que a empresa seja financiada com linhas de capital de giro e financiamento de terceiros e capital próprio em níveis adequados. No capital de terceiros os custos devem estar em níveis de mercado. No capital próprio o destino dados ao capital precisa ser analisado se está ocorrendo de forma adequada.</span></div><div><span style="font-size: medium;"><br /></span></div><div><b><span style="font-size: medium;">Praticas de empresas familiares</span></b></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Algumas práticas de algumas empresas familiares acabam prejudicando o negócio e até mascarando os reais resultados.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Empresas administradas pelo sócio ou sócios não raro tem seus administradores fora da folha de pagamento da empresa. Nesses casos, é possível que a venda da empresa e a saída dos sócios implique redução de resultados devido ao custo dos gestores que precisarão ser adicionados ao negócio.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Existem casos em que o dono toca a empresa e sem ele novos proprietários não conseguem dar continuidade ao funcionamento da empresa sem os gestores anteriores.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">São muitas as empresas onde as estruturas são mínimas e a centralização é excessiva. Nesse caso o Lucro pode ser altamente influenciado por esse fator e as empresas após serem vendidas podem não conseguir manter o nível de lucratividade que vem apresentando.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Vai estudar a compra uma empresa familiar, pergunte ao proprietário se ele consegue tirar um mês de férias por ano sem que a empresa se ressinta.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Empresas que não desenvolvem líderes e onde há centralização excessiva na mão dos donos poderão encontrar dificuldade de serem vendidas.</span></div><div><span style="font-size: medium;"><br /></span></div><div><b><span style="font-size: medium;">De olho no mercado</span></b></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Empresas que são dependentes de um ou de poucos clientes poderão ter os resultados muito prejudicados no caso da perda de algum cliente que detenha importante participação no negócios. Diversificar, desenvolver novos negócios e foco em inovação poderão ser importantes fatores para o sucesso duradouro do negócio.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;"><br /></span></div><div><b><span style="font-size: medium;">Visão de Futuro</span></b></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Manter um Plano de Negócios e um Planejamento Estratégico para pelo menos 5 anos irão mostrar ao investidor / comprador que a direção da empresa tem uma boa visão do futuro.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Visão de futuro requer um olhar da empresa e seus gestores para os mercados, produtos, tecnologias para o período futuro.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Empresas com visão de Planejamento Estratégico podem ser melhor negociadas.</span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;">Vejam também:</span></div><div><span style="font-size: medium;"><br /></span></div><div><a href="https://www.bizjournals.com/bizjournals/how-to/sell-a-business/2017/09/5-ways-small-businesses-can-become-more-attractive.html"><span style="font-size: medium;">https://www.bizjournals.com/bizjournals/how-to/sell-a-business/2017/09/5-ways-small-businesses-can-become-more-attractive.html</span></a></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;"><br /></span></div><div><span style="font-size: medium;"><br /></span></div><div><br /></div>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-78911347057212468562024-03-06T18:57:00.000-03:002024-03-06T18:57:08.239-03:00 "Análise de Margens: Maximizando a Rentabilidade e Identificando Práticas Inadequadas nas Empresas"<p> <span style="background-color: #f7f7f8; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; white-space: pre-wrap;">"Análise de Margens: Maximizando a Rentabilidade e Identificando Práticas Inadequadas nas Empresas"</span><span></span></p><a name='more'></a> Análise de Margens - Atividade essencial nas empresas <p></p><div style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 0cm;">
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Em todo tipo de negócio onde os
custos dos produtos e das vendas possam ser identificados e atribuídos aos
produtos, projetos ou serviços, a análise de margens é essencial. É fundamental
que a Direção da Empresa tenha relatórios que demonstrem margens por produto e
por cliente, logo nos primeiros dias subsequentes ao mês ter terminado. Até no
máximo até o quinto dia útil, após os meses terem sido encerrados as margens
obtidas devem ser disponibilizadas e analisadas pela Controladoria (FONSECA,
2014).<o:p></o:p></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Segundo Fonseca (2014), as
margens devem ser comparadas com períodos anteriores e com os percentuais
planejados, ou seja aqueles que foram considerados nos orçamentos de vendas.
Acompanhar margens planejadas e comparar com as realizadas é função da
Controladoria. Se a margem considerada na Venda não se realiza é importante
entender o motivo.<o:p></o:p></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Um dos indicadores importantes
para avaliar a margem de lucro bruto é o índice da margem de lucro bruto,
também conhecido como margem bruta. O site "The Strategic CFO" destaca
que "o índice da margem de lucro bruto, também conhecido como margem
bruta, é o índice da margem bruta expressa como um percentual das vendas. A
margem bruta, por si só, indica quanto lucro uma empresa obtém após pagar seu
Custo dos Produtos Vendidos. É uma medida da eficiência de uma empresa no uso
de suas matérias-primas e mão de obra durante o processo produtivo" (THE
STRATEGIC CFO, s.d.).<o:p></o:p></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Segundo o mesmo site, a fórmula
da relação da margem de lucro bruto é "Margem de lucro bruto = lucro bruto
÷ receita total ou (receita - custo dos produtos vendidos) ÷ receita
total" (THE STRATEGIC CFO, s.d.). Quanto maior a margem de lucro, mais
eficiente é a empresa. Isso pode ser atribuído a um único produto ou a uma
empresa inteira.<o:p></o:p></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">As análises de Margens se dão em
vários níveis. Em primeiro lugar, temos o nível macro que equivale à margem
praticada na empresa toda. Segundo Gonçalves (2017), "o nível macro é o
resultado das decisões estratégicas da empresa, como precificação, mix de
produtos e estratégias de vendas" (GONÇALVES, 2017).<o:p></o:p></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Após a análise em nível macro,
é possível realizar uma análise em nível micro ou analítico, onde é possível
obter detalhes de margens por produtos e por clientes através da funcionalidade
"Drill Down" ou "Drill Through". De acordo com Almeida e
Cunha (2014), "a análise de margens em nível micro é essencial para
identificar a rentabilidade de cada produto ou serviço oferecido pela empresa,
bem como identificar quais clientes estão contribuindo de forma mais
significativa para os resultados financeiros" (ALMEIDA; CUNHA, 2014).<o:p></o:p></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Além desses aspectos, é
importante ressaltar que o acompanhamento das margens mensais apuradas por
clientes e produtos pode dar importantes pistas sobre o comportamento da área
de vendas, especialmente no que diz respeito a práticas inadequadas para fechar
metas. Em algumas empresas, é comum que a pressão por alcançar resultados leve
a comportamentos questionáveis por parte dos vendedores. Por exemplo, conceder
descontos excessivos ou oferecer prazos de pagamento muito longos apenas para
impulsionar as vendas e atingir as metas estabelecidas.<o:p></o:p></p>
<p style="border: none; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Trabalhei em uma empresa onde era praxe nos finais de ano oferecer
condições de descontos enormes e prazos de pagamento estendidos para empurrar
produtos aos clientes e, assim, bater as metas e receber os bônus. Essas
práticas, embora possam impulsionar as vendas em curto prazo, podem prejudicar
significativamente a margem de lucro da empresa a longo prazo.<o:p></o:p></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Cabe à controladoria
acompanhar, analisar e detectar esses comportamentos inadequados, os quais, uma
vez identificados, devem ser relatados e, se possível, punidos. É importante
estabelecer políticas claras e éticas de vendas, alinhadas aos objetivos
financeiros da empresa, para evitar distorções na margem de lucro e garantir a
sustentabilidade do negócio.<o:p></o:p></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Outro ponto relevante a ser
considerado na análise de margens é a inclusão de todas as verbas associadas
aos produtos, não apenas os custos de produção. Gastos com transporte,
comissões, verbas de marketing e até mesmo multas comerciais devem ser devidamente
contabilizados e levados em consideração nas análises de margens.<o:p></o:p></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Conforme ressaltado por Almeida
e Cunha (2014), "uma análise completa das margens deve considerar todos os
custos e despesas relacionados aos produtos, garantindo uma visão mais precisa
da rentabilidade". Ignorar esses elementos pode levar a uma interpretação
distorcida da margem de lucro e dificultar a tomada de decisões estratégicas.<o:p></o:p></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Em suma, a análise de margens
desempenha um papel fundamental na controladoria e na gestão financeira das
empresas. Ela fornece insights valiosos sobre a rentabilidade dos produtos e
serviços, permite identificar práticas inadequadas de vendas, e ajuda a tomar
decisões embasadas e estratégicas. Ao considerar todas as verbas associadas aos
produtos e identificar comportamentos inadequados, a empresa estará em melhor
posição para alcançar resultados financeiros sólidos e sustentáveis.<o:p></o:p></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;">Referências:<o:p></o:p></p>
</div>
<div style="border: solid #D9D9E3 1.0pt; margin-left: 18.0pt; margin-right: 0cm; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 5.0pt;">
<ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; box-sizing: border-box; display: flex; flex-direction: column; margin-top: 0cm; padding: 1rem;" type="disc">
<li class="MsoNormal" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo1; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;">Almeida, M., & Cunha,
P. (2014). Contabilidade de Custos: Uma Abordagem Prática.<o:p></o:p></li>
<li class="MsoNormal" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo1; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;">Fonseca, A. (2014).
Contabilidade de Custos. Editora Atlas.<o:p></o:p></li>
<li class="MsoNormal" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo1; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;">Gonçalves, M. (2017).
Gestão de Custos e Formação de Preços. Editora FGV.<o:p></o:p></li>
<li class="MsoNormal" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: none; box-sizing: border-box; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo1; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US">The Strategic CFO. (s.d.). Gross Profit
Margin. Retrieved from </span><a href="https://strategiccfo.com/gross-profit-margin/" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; box-sizing: border-box; text-underline-offset: 2px;" target="_new"><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">https://strategiccfo.com/gross-profit-margin/</span></a><span lang="EN-US"><o:p></o:p></span></li>
</ul>
</div>
<button class="flex ml-auto gap-2 rounded-md p-1 hover:bg-gray-100 hover:text-gray-700 dark:text-gray-400 dark:hover:bg-gray-700 dark:hover:text-gray-200 disabled:dark:hover:text-gray-400" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; appearance: button; background-image: none; border-color: rgb(217, 217, 227); border-radius: 0.375rem; border-style: solid; border-width: 0px; cursor: pointer; display: flex; font-family: inherit; font-size: 16px; font-weight: inherit; gap: 0.5rem; line-height: inherit; margin: 0px 0px 0px auto; padding: 0.25rem;"><svg class="h-4 w-4" fill="none" height="1em" stroke-linecap="round" stroke-linejoin="round" stroke-width="2" stroke="currentColor" viewbox="0 0 24 24" width="1em" xmlns="http://www.w3.org/2000/svg"><path d="M16 4h2a2 2 0 0 1 2 2v14a2 2 0 0 1-2 2H6a2 2 0 0 1-2-2V6a2 2 0 0 1 2-2h2"></path><rect height="4" rx="1" ry="1" width="8" x="8" y="2"></rect></svg></button><button class="p-1 rounded-md hover:bg-gray-100 hover:text-gray-700 dark:text-gray-400 dark:hover:bg-gray-700 dark:hover:text-gray-200 disabled:dark:hover:text-gray-400" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; appearance: button; background-image: none; border-color: rgb(217, 217, 227); border-radius: 0.375rem; border-style: solid; border-width: 0px; cursor: pointer; font-family: inherit; font-size: 16px; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0.25rem;"><svg class="h-4 w-4" fill="none" height="1em" stroke-linecap="round" stroke-linejoin="round" stroke-width="2" stroke="currentColor" viewbox="0 0 24 24" width="1em" xmlns="http://www.w3.org/2000/svg"><path d="M14 9V5a3 3 0 0 0-3-3l-4 9v11h11.28a2 2 0 0 0 2-1.7l1.38-9a2 2 0 0 0-2-2.3zM7 22H4a2 2 0 0 1-2-2v-7a2 2 0 0 1 2-2h3"></path></svg></button><button class="p-1 rounded-md hover:bg-gray-100 hover:text-gray-700 dark:text-gray-400 dark:hover:bg-gray-700 dark:hover:text-gray-200 disabled:dark:hover:text-gray-400" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; appearance: button; background-image: none; border-color: rgb(217, 217, 227); border-radius: 0.375rem; border-style: solid; border-width: 0px; cursor: pointer; font-family: inherit; font-size: 16px; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0.25rem;"><svg class="h-4 w-4" fill="none" height="1em" stroke-linecap="round" stroke-linejoin="round" stroke-width="2" stroke="currentColor" viewbox="0 0 24 24" width="1em" xmlns="http://www.w3.org/2000/svg"><path d="M10 15v4a3 3 0 0 0 3 3l4-9V2H5.72a2 2 0 0 0-2 1.7l-1.38 9a2 2 0 0 0 2 2.3zm7-13h2.67A2.31 2.31 0 0 1 22 4v7a2.31 2.31 0 0 1-2.33 2H17"></path></svg></button>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-43345302338156859732024-03-05T16:12:00.000-03:002024-03-05T16:12:15.179-03:00Consultoria Virtual ou Presencial para Pequenas e Médias Empresas <div style="background: 0px 0px rgb(255, 255, 255); border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.7); line-height: 20px; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="font-size: medium;"><b>Obtenha Consultoria e Mentoria de nível internacional </b></span></div>
<div style="background: 0px 0px rgb(255, 255, 255); border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.7); line-height: 20px; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="font-size: medium;"><b><br /></b></span></div>
<div style="background: 0px 0px rgb(255, 255, 255); border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.7); line-height: 20px; outline: 0px; padding: 0px; vertical-align: baseline;">
<b><span style="font-size: medium;"><span><br /></span>
<br />
</span></b><a name='more'></a><b><span style="font-size: medium;"><span>Treinamos e damos Mentoria ( Orientação Profissional a Donos ou </span><br />
<span><br /></span>
<span>Gestores de Pequenos, Médios e Grandes Negócios.)</span></span></b></div>
<div style="background: 0px 0px rgb(255, 255, 255); border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.7); line-height: 20px; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="font-size: medium;"><b><br /></b></span></div>
<div style="background: 0px 0px rgb(255, 255, 255); border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.7); line-height: 20px; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="font-size: medium;"><b>Algumas das áreas em que atuamos são: </b></span></div>
<div style="background: 0px 0px rgb(255, 255, 255); border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.7); line-height: 20px; outline: 0px; padding: 0px; vertical-align: baseline;">
<span style="font-size: medium;"><b><br /></b></span></div>
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<b><span style="color: #660000; font-size: medium;"><span> </span>Gestão de Preços</span></b></div>
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<b><span style="color: #660000; font-size: medium;"><span> </span>Redução de Custos</span></b></div><div style="background: 0px 0px rgb(255, 255, 255); border: 0px; box-sizing: inherit; line-height: 20px; outline: 0px; padding: 0px; vertical-align: baseline;"><b><span style="color: #660000; font-size: medium;"><span> </span>Gestão de Estoques</span></b></div>
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<b><span style="color: #660000; font-size: medium;"><span> </span>Aumentos de Margens</span></b></div>
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<b><span style="color: #660000; font-size: medium;"><span> </span>Planejamento Tributário</span></b></div>
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<b><span style="color: #660000; font-size: medium;"><span> </span>Gestão do Capital de Giro</span></b></div>
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<b><span style="color: #660000; font-size: medium;"><span> </span>Indicadores de Desempenho</span></b></div>
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<b><span style="color: #660000; font-size: medium;"><span> </span>Gestão sobre Custos Variáveis</span></b></div>
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<b><span style="color: #660000; font-size: medium;"><span> </span>Controle e Otimização dos Custos Fixos</span></b></div>
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<b><span style="color: #660000; font-size: medium;"><span> </span>Assessoria a Empresas Pequenas e para Empresas Familiares</span></b></div>
<div style="background: 0px 0px rgb(255, 255, 255); border: 0px; box-sizing: inherit; line-height: 20px; outline: 0px; padding: 0px; vertical-align: baseline;"><b><span style="font-size: medium;"><br /></span></b></div>
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<b><span style="font-size: medium;"><br /></span></b></div>
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<b><span style="font-size: medium;"><br /></span></b></div>
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Apoio para Compra e Venda de Empresas.</span></b></div>
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Faça um contato agora por </span></b></div>
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Mais informações sobre Consultoria Virtual para Empresas </span></b></div>
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pelo WHATS APP</span></b></div>
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(011) 97227.7471</span></b></div>
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Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-35523150549181165542024-03-05T16:08:00.000-03:002024-03-05T16:08:38.346-03:00 O Curso mais Completo e Atualizado em Gestão de Negócios e Controladoria - 600 horas aula<p><span style="font-size: large;"> <span style="color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; white-space-collapse: preserve;">🚀 </span><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-weight: 600; white-space-collapse: preserve;">DOMINE A CONTABILIDADE: TRANSFORME CONHECIMENTO EM RESULTADOS REAIS! 📊💼</span></span></p><h1 style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; text-align: left; white-space-collapse: preserve;"><span style="color: #660000; font-size: large;"><span><a name='more'></a></span>✨ <span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">O Curso mais Completo e Atualizado em Gestão de Negócios e Controladoria</span></span></h1><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><br /></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="font-size: large;">🔒 <span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;">GARANTA JÁ A SUA VAGA!</span></span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"><span style="font-size: large;">Por que escolher o nosso curso?</span></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">🎓 <span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600; margin-bottom: 1.25em; margin-top: 1.25em;">+350 Vídeo Aulas Online:</span> Explore mais de 600 horas de conteúdo especializado.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">📚 <span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600; margin-bottom: 1.25em; margin-top: 1.25em;">20 E-books em PDF:</span> Material complementar para aprofundar seus conhecimentos.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">🏆 <span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600; margin-bottom: 1.25em; margin-top: 1.25em;">Certificado de Conclusão:</span> Valide suas habilidades e destaque-se no mercado.</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="font-size: large;">🌐 <span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;">Áreas Abordadas no Curso:</span></span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"><span style="font-size: large;">1. Controladoria:</span></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Apresentação da controladoria.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Sistemas empresariais.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Controle orçamentário.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Avaliação de desempenho.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">E muito mais!</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"><span style="font-size: large;">2. Gestão de Sistemas de Informação:</span></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Business Intelligence, Big Data e inteligência artificial.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Sistemas de Informações Gerenciais.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Administração de informação e conhecimento.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">E mais!</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"><span style="font-size: large;">3. Gestão de Processos e de Novas Tecnologias:</span></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Os desafios da moderna gestão.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Tecnologia e sua evolução.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Estratégia e práticas inovadoras.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Novas tecnologias para a gestão.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">E mais!</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"><span style="font-size: large;">4. Gestão Empresarial:</span></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Ações estratégicas no contexto organizacional.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Gestão de recursos financeiros.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Gestão de produção.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Estratégias corporativas e planejamento.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">E muito mais!</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"><span style="font-size: large;">5. Gestão Financeira Estratégica:</span></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Fundamentos da gestão financeira estratégica.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Orçamento, preço e custo.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Estratégias corporativas e planejamento.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">E mais!</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"><span style="font-size: large;">6. Contabilidade Gerencial:</span></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Introdução à contabilidade gerencial.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Análise gerencial de Balanços.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Gestão de custos e preços de venda.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Planejamento orçamentário.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">E mais!</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"><span style="font-size: large;">7. Gestão de Operações e Estoque:</span></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Estratégia de operações e administração de estoques.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Planejamento e controle da produção.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Análise das Demonstrações Financeiras.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">E mais!</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"><span style="font-size: large;">8. Análise e Decisão de Investimentos:</span></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Critérios para decisão de investimentos.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Administração do caixa e gestão de investimentos.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Financiamentos de projeto de investimento.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">E mais!</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="font-size: large;">🎓 <span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;">Para quem é o curso de Gestão de Negócios?</span></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Profissionais que desejam se especializar para crescer.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Especialistas que precisam atualizar temas importantes.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Empreendedores que buscam mais conhecimento contábil.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: large;">Estudantes que procuram uma abordagem prática.</span></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="font-size: large;">📚 <b>SE</b><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"> INSCREVA AGORA E TRANSFORME SUA CARREIRA!</span></span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"><span style="font-size: large;"><span style="color: rgba(0, 0, 0, 0);">LINK DE INSCRIÇÃO: <span style="background-color: #ead1dc;">[</span></span><span style="color: white;"><span><a href="https://go.hotmart.com/V88920275B" style="background-color: #ead1dc;" target="_blank">CLIQUE AQUI PARA SE INSCREVER</a></span>]</span></span></span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px 0px; white-space-collapse: preserve;"><span style="font-size: large;">Não perca a oportunidade de adquirir conhecimentos essenciais para se destacar no mercado de trabalho. Domine a contabilidade e transforme o seu conhecimento em resultados reais! 🚀💡 #GestaoDeNegocios #Contabilidade #TransformacaoProfissional</span></p>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-50302459080623667882024-03-05T15:54:00.000-03:002024-03-05T15:54:27.881-03:00Sistemas de Custos TITO - Trash in - Trash out<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiYkDSmOGHh7HhO8qHXjXpa4PloVDpt9bKxAnSho16jwZwxxnQw-q13fOjV9a-qSKHvNAd_8H1B_hbbDg_FUh2wECGoe4w8woeatgwlF4p8fA0eM3Z6krNRShLAkxsQ_KpxV2DFOVMdLajo/s1600/trash.JPG" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="198" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiYkDSmOGHh7HhO8qHXjXpa4PloVDpt9bKxAnSho16jwZwxxnQw-q13fOjV9a-qSKHvNAd_8H1B_hbbDg_FUh2wECGoe4w8woeatgwlF4p8fA0eM3Z6krNRShLAkxsQ_KpxV2DFOVMdLajo/s320/trash.JPG" width="320" /></a></div>
<div style="font-weight: bold; text-align: justify;"><b><span style="font-size: large;">Boa parte dos<span style="color: #7f6000;"> sistemas de custos apenas processam informações de péssima qualidade</span>. Logo, o resultado é equivalente aos dados de entrada no sistema. </span></b></div>
<span style="font-size: large;"><div style="text-align: justify;"><span style="font-weight: 700;"><br /></span></div></span>
<span style="font-size: large; font-weight: bold;">Esse é o sistema <span style="color: #7f6000;">Trash in - Trash out</span>, que batizei como Sistema TITO</span><br />
<a name='more'></a><div style="text-align: justify;"><b><br /></b></div>
<span><h1 style="text-align: left;"><div style="text-align: justify;"><span style="font-size: xx-large;"><br /></span></div><span style="font-weight: bold;"><span style="font-size: medium;">Sistemas de Custos TITO - Trash in - Trash out</span></span></h1><span style="font-size: medium; font-weight: bold;"><br /></span><div style="font-weight: bold; text-align: justify;"><span style="font-size: medium;">Não raro conceitos errados ou irrelevantes são priorizados. </span></div></span><span style="font-size: medium; font-weight: bold;"><div style="text-align: justify;"><br /></div></span><div style="text-align: justify;"><span style="font-size: medium;"><b>Para identificar e combater o Sistema TITO avalio diretamente:</b></span></div>
<div style="text-align: justify;"><span style="font-size: medium;"><b><br /></b></span></div><div style="text-align: justify;"><span style="color: #660000; font-size: medium;"><b><span>- a <span>qualidade dos controles de estoques e das </span></span><span><span>ordens de produção; </span></span></b></span></div><div style="text-align: justify;"><span><span style="color: #660000; font-size: medium;"><b><span>- o nível de acurácia e critérios para manutenção dos dados mestres do sistema.</span> </b></span></span></div><div style="text-align: justify;"><span><span style="color: #660000; font-size: medium;"><b>- O nível de utilização do Sistema Integrado incluindo as funcionalidades do sistema.</b></span></span></div><div style="text-align: justify;"><span><span style="color: #660000; font-size: medium;"><b>- Relatórios do Sistema, nível de Análise e Sistema de Informação Mensal, Trimestral e Anual.</b></span></span></div><div style="text-align: justify;"><span><span style="color: #660000; font-size: medium;"><b>- Integridade / qualidade de todos os dados reportados no Balanço e no DRE</b></span></span></div><div style="text-align: justify;"><span style="font-size: medium;"><b> </b></span></div><div><div style="text-align: justify;"><span style="font-size: medium;"><b><span>Faço</span><span> <span style="color: #7f6000;">diagnóstico em poucas horas</span></span><span> face a experiência de muitos sistemas implantados, gerenciados e reestruturados. </span></b></span></div>
<span style="font-size: medium;"><div style="text-align: justify;"><b><br /></b></div></span><div style="text-align: justify;"><span style="font-size: medium;"><b><span>Em grande parte das empresas onde os sistemas não funcionam é comum ouvir reclamações do sistema integrado, da área de vendas, da contabilidade ou de tantas outras áreas, mas frequentemente sem atentar para as reais causas dos problemas que na maioria dos casos está nos</span><span><span style="color: #7f6000;"> processos mal executados, atropelados e muitas vezes desfigurados pelos próprios executivos da empresa.</span></span></b></span></div>
<span style="font-size: medium;"><b><span><div style="text-align: justify;"><br /></div></span><span><div style="text-align: justify;">Enquanto funcionários e gestores tiverem <span style="color: #7f6000;">permissão para fazer o que querem </span>atropelando os processos priorizando produzir e faturar a qualquer preço a acurácia dos custos será péssima.</div></span></b></span><div style="text-align: justify;"><span style="font-size: medium;"><b><br /></b></span></div>
<span style="font-size: medium;"><div style="text-align: justify;"><b>Outro inimigo da qualidade dos sistemas é<span style="color: #7f6000;"> processamento mensal de algumas informações</span>. Algumas inconsistências ocorridas no começo de um determinado mês apenas irão ser percebidos no mês seguinte. Mas é possível desenvolver <span style="color: #7f6000;">relatórios diários de consistência</span> se antecipar a detecção dos problemas identificando-os logo na origem.</b></div></span><div style="text-align: justify;"><span style="font-size: medium;"><b><br /></b></span></div>
<span style="font-size: medium;"><div style="text-align: justify;"><b><span style="color: #7f6000;">Colocar culpa em áreas de produção, vendas ou outras quando se apuram dados errados é comum</span>, mas por trás desse tipo de evento normalmente estão sistemas ineficientes que processam os custos com péssimas qualidades nas entradas. </b></div></span><div style="text-align: justify;"><span style="font-size: medium;"><b><br /></b></span></div>
<span style="font-size: medium;"><div style="text-align: justify;"><b>Um bom sistema de controle não permite que dados inadequados sejam assumidos.</b></div></span><div style="text-align: justify;"><span style="font-size: medium;"><b><br /></b></span></div>
<span style="font-size: medium;"><div style="text-align: justify;"><b>Como medidas para melhorar a qualidade dos custos costumo focar:</b></div></span><div style="text-align: justify;"><span style="font-size: medium;"><b><br /></b></span></div>
<div style="text-align: justify;"><span style="font-size: medium;"><b><br /></b></span></div>
<ul>
<li style="text-align: justify;"><span><span style="color: #7f6000; font-size: medium;"><b>redefinir processos;</b></span></span></li>
<li style="text-align: justify;"><span><span style="color: #7f6000; font-size: medium;"><b>formalizar procedimentos;</b></span></span></li>
<li style="text-align: justify;"><span><span style="color: #7f6000; font-size: medium;"><b>apurar e ter metas agressivas para indicadores de desempenho;</b></span></span></li>
<li style="text-align: justify;"><span><span style="color: #7f6000; font-size: medium;"><b>rodar consistências diariamente;</b></span></span></li>
<li style="text-align: justify;"><span style="color: #7f6000; font-size: medium;"><b>manter cadastros e BOM muito bem cuidados</b></span></li>
<li style="text-align: justify;"><span><span style="color: #7f6000; font-size: medium;"><b>fazer certo as coisas da primeira vez.</b></span></span></li>
</ul>
<div style="text-align: justify;"><span style="font-size: medium;"><b><br /></b></span></div>
<span style="font-size: medium;"><div style="text-align: justify;"><b><br /></b></div></span><div style="text-align: justify;"><span style="font-size: medium;"><b>São algumas ações que podem ser tomadas.</b></span></div>
<span style="font-size: medium;"><div style="text-align: justify;"><b><br /></b></div></span><div style="text-align: justify;"><span style="font-size: medium;"><b>Nesse contexto o sistema integrado deve ser parte da solução e não do problema. </b></span></div>
<span style="font-size: medium;"><div style="text-align: justify;"><b><br /></b></div></span><div style="text-align: justify;"><span style="font-size: medium;"><b><span>Faço</span><span> <span style="color: #7f6000;">consultoria, diagnóstico </span></span><span style="color: #7f6000;">e dou </span><span><span style="color: #7f6000;">suporte para melhoria de sistemas de custos</span>.</span><span> Asseguro para para cada real investido muitos outros serão obtidos devido a aumento de eficácia e produtividade.</span></b></span></div>
<span style="font-size: medium;"><div style="text-align: justify;"><b><br /></b></div></span><div style="text-align: justify;"><span style="font-size: medium;"><b><br /></b></span></div>
<span style="font-size: medium;"><b><span><div style="text-align: justify;"><a href="http://www.apremiumconsultoria.com.br/treinamentos-e-palestras.php" target="_blank">Palestras / Treimentos e Consultoria de CONTROLADORIA</a></div></span>
</b></span><div class="separator" style="clear: both; text-align: justify;">
<span style="font-size: medium; margin-left: 1em; margin-right: 1em;"><a href="http://www.apremiumconsultoria.com.br/treinamentos-e-palestras.php" target="_blank"><b><img alt="http://www.apremiumconsultoria.com.br/treinamentos-e-palestras.php" border="0" data-original-height="369" data-original-width="449" height="262" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgZWPEPFSo2ZD-tb8TtaCeskd9-dPW2d5RZADHddJp-TdL7OCqzWK9GzWKgNRAqAT-4UnGA5zFUXp91BeMgojQRHF2EYKSlyUC8lUqI25xffRFMyF0QhBVcHiX2KWpq5uulk-TxtwAf4SRk/s320/controladoria.PNG" width="320" /></b></a></span></div>
<span style="font-size: medium;"><div style="text-align: justify;"><b><br /></b></div></span><div style="text-align: justify;"><span style="font-size: medium;"><b><br /></b></span></div>
<span style="font-size: medium;"><span><div style="text-align: justify;"><b>Controlar indicadores de desempenho, rendimento dos processos produtivos, produtividades dos diversos fatores de produção incluindo mão de obra direta e disponibilidade técnica são alguns elementos que irão ajudar.</b></div></span>
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<br /></div>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-65410255323885236812024-02-21T08:30:00.000-03:002024-02-21T08:30:09.192-03:00Problemas frequentes em Controladorias Fracas – De A a Z<h1><br /></h1><div><a name="_Toc41158548"><span><a name='more'></a></span></a></div><h1><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi5hUsuOiVWRXsrmm4KVGUBC9EbyluXxJz59VbbCzKF-hXVxX_byeZjQuAO8Ba2NVb2pocSCGTi2pMAfr89IacGqEo8EWMtwqHtpTFjJ0vy5B5A5mOcPVvtreQy1nCqKdAXUKXDzW3FMYxQ/s367/A+a+Z.JPG" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="263" data-original-width="367" height="358" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi5hUsuOiVWRXsrmm4KVGUBC9EbyluXxJz59VbbCzKF-hXVxX_byeZjQuAO8Ba2NVb2pocSCGTi2pMAfr89IacGqEo8EWMtwqHtpTFjJ0vy5B5A5mOcPVvtreQy1nCqKdAXUKXDzW3FMYxQ/w500-h358/A+a+Z.JPG" width="500" /></a></div></h1><div><a name="_Toc41158548"><span><!--more--></span></a></div><div><a href="https://blogdoprofessorari.blogspot.com/2020/12/consultoria-financeira-e-operacional-em.html" style="background-color: white; font-family: "GT America"; font-size: 16px; margin-left: 1em; margin-right: 1em; text-align: center;" target="_blank"><img border="0" data-original-height="502" data-original-width="834" height="245" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEirHE6Xdpoa0plm3nk36fxs78Mkq410i9Y8rOgDKsLDUNPVASyuN1r24f9hY5XpYJCAqNtQFripG2k6kBSXAe3wQolXs6xXb5zbNtIkAKWnBw9G53WpbJvlB1BpmtrN3bD11167j-QuJp3c/w406-h245/CONSULTORIA+2021.JPG" width="406" /></a></div><h1><a name="_Toc41158548"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">Problemas
frequentes em Controladorias Fracas – De A a Z</span></a><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;"><o:p></o:p></span></h1>
<h1 style="text-align: justify;"><span face="Arial, sans-serif" style="font-size: 16pt;">Muitas
áreas de Controladoria são qualquer coisa menos uma Controladoria Eficaz.</span></h1>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Seguem
alguns exemplos de A a Z:<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A Empresa A.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Fecha
cada mês pelo menos 20 dias depois dos meses encerrados, não raro acumula dois
meses sem fechar. Reuniões para revisar os dados dos meses fechados não são
feitas ou quando são, correm com grande defasagem de tempo. No máximo 10 dias
após ser um mês fechado, os resultados deveriam estar disponíveis e analisados.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A Empresa B<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Não sabe
a diferença entre Regime de Competência e Regime de Caixa. Muitas notas são
registradas com atraso no sistema. Algumas de propósito para melhorar o resultado, já outras atrasam
mesmo. Provisões para adequar a contabilidade ao regime de competência nunca
são feitas, exceto para as provisões trabalhistas obrigatórias.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa C<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Possui informações
por Centro de Custo mas não divulga e nenhum gestor de centro de custos ou
centro de responsabilidade recebe relatórios sobre os gastos de sua área.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa D <o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Nunca fez
um Planejamento e não tem nem ideia da diferença entre Budget e Forecast.
Quando precisa fazer uma previsão faz uma regra de três sem levar em conta
custos variáveis e fixos.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa E<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Tem
péssima acurácia nos estoques e nem tem ações para buscar melhorias nessa área.
A equipe do Almoxarifado é fraca e sem qualificação nem treinamentos
suficientes. Itens serem consumidos e não baixados são frequentes. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa F <o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Tem um
bom Sistema Integrado mas não utiliza nem 20% das funcionalidades essenciais do
sistema. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa G<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Precisaria
de pelo menos 50 usuários no sistema integrado, mas só tem 20 para economizar.
Por isso, as senhas são compartilhadas entre vários usuários.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa H <o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Tem conta
apenas em um único banco. Paga altas tarifas e vive entrando no saldo da Conta
Garantida e pagando altos juros.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa I <o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Vive com
as reconciliações atrasadas. Diferenças não encontradas muitas vezes são
“marteladas”. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa J<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Tem um
monte de pendências nas contas a receber. Mas de vez em quando chega até a
vender para clientes inadimplentes por pressão da área comercial.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa K<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Fez um
inventário nos Ativos Fixos e encontrou enormes diferenças. Mas ajustou
“tudinho” e irá distribuir os grandes ajustes em parcelas mensais para não
prejudicar os resultados.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa L <o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Possui
muitas pendências de adiantamentos. A área possui poucos procedimentos que
normalmente não são seguidos. Adiantamentos pendentes são cobrados por telefone
e às vezes por escrito sem sucesso na regularização.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span><span face="Arial, sans-serif" style="font-size: 16pt;"> </span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa M<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Tem uma
área de PCP que vive fechando as ordens com requisições erradas ou mesmo
faltando. Variações entre os consumos previstos e os realizados nas produções
nunca são analisadas apesar de serem enormes.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa N <o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Chega a
faturar o que ainda não produziu. Dizem que precisam adiantar as Notas Fiscais
por exigência dos Clientes.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa O<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Vive
pagando multas por não cumprir prazos e outras condições contratuais o que
afeta negativamente as margens e rentabilidade do negócio.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa P <o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Não
analisa nem controla os custos porque não possui profissionais qualificados nem
nunca investiu em melhoria na área.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa Q<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Não
controla a produtividade de sua produtiva. Aliás não tem nem ideia do que é
OEE, KPI, BSC, etc.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa R <o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Não tem
política de Preços, nem de Crédito. Quem cuida desses itens é a área Comercial
e o Controller acha que a Controladoria não deve se meter nesse assunto.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa S <o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Tem diferenças
enormes na conta de materiais em poder de terceiros. Não há um responsável
designado para cuidar dos processos envolvidos nem procedimentos que assegurem
um mínimo de qualidade nos controles devidos.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa T<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Vende uma
parte de seus produtos com meia nota, sendo os outros 50% depositados
diretamente em conta paralela.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: 107%; margin-bottom: 8pt;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; line-height: 107%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa U<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Possui
alguns fornecedores que fornecem sempre os mesmos produtos e serviços.
Desconfia-se que existe favorecimento e pagamento de comissões. Mas nada é
feito porque a Diretoria que cuida das Compras é poderosa e temida pela área
financeira.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa V<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Tem uma
gestão de Caixa razoável, mas os sócios vivem fazendo retiradas anormais que
não podem ser postergadas, nem contestadas. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa X<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Possui
muitos contratados. Por vezes empresas são contratadas e os contratos nem mesmo
foram aprovados. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Não
existem procedimentos para se efetuarem contratações e estudos e análises que
devem preceder as contratações raramente são efetuados.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa Y <o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Não
mantem nenhum controle de Portaria. Mercadorias recebidas vão direto para a
área do Recebimento e as Expedidas saem da expedição e não são checadas na
Portaria. Um dos motivos é que se economiza em salários dos porteiros visto que
seria necessário mais uma admissão para que a Portaria fizesse as checagens
devidas.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa W <o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Vive improvisando
devido ao mal planejamento. Muitas vezes utiliza barras de aço maior diâmetro
por falta dos tamanhos adequados. O excesso de material no diâmetro é
desbastado no torno gerando desperdício de tempo e dinheiro.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">A empresa Z<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Tem um
altíssimo índice de refugo. O motivo é a manutenção precária das máquinas da
produção, falta de treinamentos e de um sistema de melhoria contínua.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">CONCLUSÃO
<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Faltam
letras no alfabeto para minimamente relatar os problemas encontrados nas
empresas<o:p></o:p></span></p><blockquote style="border: none; margin: 0px 0px 0px 40px; padding: 0px; text-align: left;"><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><font color="#b51200" face="Arial, sans-serif"><span style="font-size: 21.3333px;">Problemas frequentes em </span></font></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><font color="#b51200" face="Arial, sans-serif"><span style="font-size: 21.3333px;">Controladorias Fracas – De A a Z</span></font></p></blockquote>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span><span face="Arial, sans-serif" style="font-size: 16pt;">INCONSISTÊNCIAS</span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face="Arial, sans-serif" style="font-size: 16pt;"><span> </span><span> </span><span> </span><span> </span>INCOERÊNCIAS</span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face="Arial, sans-serif" style="font-size: 16pt;"><span> </span><span> </span><span> </span><span> </span>INTERFERÊNCIAS</span></p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face="Arial, sans-serif" style="font-size: 16pt;"><span> </span><span> </span><span> </span><span> </span>INCOMPETÊNCIAS</span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 12pt; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">O
resultado é o que vemos por aí. Péssima gestão aliada a uma Controladoria
Fraca.<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 12pt; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Os maus
resultados só não são maiores que as OPORTUNIDADES. <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 12pt; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Essa é a
boa notícia: <o:p></o:p></span></p>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 12pt; text-align: justify;"><span face=""Arial",sans-serif" style="font-size: 16pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">AS
OPORTUNIDADES SÃO IMENSAS<o:p></o:p></span></p><br />Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-16052474239244295032024-02-16T16:12:00.002-03:002024-02-16T16:12:36.504-03:00Definindo Despesas Operacionais (OPEX) para a Eficiência Financeira Corporativa<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 0px 0px 1.25em; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"><span></span></span></p><a name='more'></a>Definindo Despesas Operacionais (OPEX) para a Eficiência Financeira Corporativa<p></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; white-space-collapse: preserve;">As despesas operacionais, conhecidas como OPEX, constituem uma parte vital da estrutura de custos de uma empresa. São gastos necessários para manter as operações em funcionamento, garantindo a produção contínua e o suporte às atividades essenciais do negócio. A definição e projeção desses gastos podem ser realizadas de diversas formas, podendo-se empregar métodos isolados ou uma combinação deles para um melhor resultado.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;">1. Definição dos Gastos OPEX:</span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; white-space-collapse: preserve;">Os gastos OPEX são, essencialmente, custos fixos que não variam com o volume de produção ou vendas. Eles abrangem uma variedade de despesas, como salários dos funcionários, aluguel de instalações, despesas com serviços públicos, marketing, entre outros. É importante ressaltar que uma parte desses gastos é discricionária, o que significa que podem ser ajustados ao longo do exercício, especialmente se as receitas e margens estiverem abaixo do esperado.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;">2. Métodos de Orçamentação:</span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; margin: 0px;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;">Top Down:</span> Neste método, a projeção de despesas é determinada a partir da linha superior do Demonstrativo de Resultados (DRE), ou seja, a receita projetada. As despesas são então alocadas com base em porcentagens da receita total. Isso proporciona uma visão panorâmica dos gastos esperados em relação à receita, facilitando o controle financeiro em níveis estratégicos.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; margin: 0px;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;">Bottom Up:</span> Aqui, o processo é invertido. O lucro esperado é o ponto de partida para determinar as despesas. A partir desse lucro desejado, os gastos são calculados, considerando-se os custos fixos e variáveis, além das projeções de vendas e receitas. Esse método permite uma abordagem mais detalhada e granular na definição dos gastos.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; margin: 0px;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;">Combinação de Métodos:</span> Em muitos casos, uma abordagem híbrida pode ser adotada, utilizando elementos tanto do método top down quanto do bottom up. Isso permite uma análise mais abrangente, considerando tanto a perspectiva macroeconômica quanto as especificidades operacionais da empresa.</p></li></ul><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;">3. Contribuição para o Crescimento do Lucro:</span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; white-space-collapse: preserve;">As projeções de gastos OPEX devem ser cuidadosamente planejadas de modo a garantir que permaneçam em níveis inferiores ao crescimento das receitas e margens. Isso significa que, mesmo com o aumento das operações, os custos operacionais não devem crescer na mesma proporção, contribuindo assim para o crescimento do lucro em uma taxa superior.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;">4. Abordagens na Prática:</span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; white-space-collapse: preserve;">Embora o conceito de Zero Base Budgeting (ZBB) seja frequentemente mencionado, na prática, a análise dos dados históricos de períodos anteriores é mais comum. Isso permite uma compreensão mais precisa das tendências de gastos e das necessidades operacionais da empresa, possibilitando uma tomada de decisão mais informada na definição dos gastos futuros.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;">Conclusão:</span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(227, 227, 227); box-sizing: border-box; color: #0d0d0d; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px 0px; white-space-collapse: preserve;">Em suma, a definição e projeção de gastos operacionais OPEX são fundamentais para a saúde financeira de uma empresa. Ao adotar métodos adequados de orçamentação, como top down, bottom up ou uma combinação de ambos, e garantir que os gastos permaneçam em linha com o crescimento das receitas, as empresas podem otimizar sua eficiência operacional e impulsionar o crescimento do lucro. Além disso, uma análise cuidadosa dos dados históricos contribui para uma alocação mais precisa de recursos, maximizando o retorno sobre o investimento e fortalecendo a posição competitiva da organização no mercado.</p>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-84936149002408841092024-02-06T12:38:00.000-03:002024-02-06T12:38:21.698-03:00 Desvendando os Desafios dos Sistemas Integrados de Gestão Empresarial (ERP): Uma Análise Abrangente<span style="color: #660000;"><span style="font-size: x-large;"><a name='more'></a></span><span style="font-size: medium;"><div style="text-align: justify;">Postei no Linkedin um breve artigo sobre os motivos do porquê os Sistemas Integrados viverem dando problemas nas empresas.</div></span></span><div style="text-align: justify;"><span style="background-color: white; color: var(--tw-prose-bold); font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; white-space-collapse: preserve;"><span style="font-size: medium;"><br /></span></span></div><div style="text-align: justify;"><span style="background-color: white; color: var(--tw-prose-bold); font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; white-space-collapse: preserve;"><span style="font-size: medium;">Desvendando os Desafios dos Sistemas Integrados de Gestão Empresarial (ERP): Uma Análise Abrangente</span></span></div><div><span style="font-size: medium;"><span style="color: #660000;"><h2 class="reader-text-block__heading1" style="--artdeco-reset-typography_getfontsize: 3.2rem; --artdeco-reset-typography_getlineheight: 1.25; background-color: white; border: var(--artdeco-reset-base-border-zero); box-sizing: inherit; color: rgba(0, 0, 0, 0.9); font-family: -apple-system, system-ui, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Fira Sans", Ubuntu, Oxygen, "Oxygen Sans", Cantarell, "Droid Sans", "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Lucida Grande", Helvetica, Arial, sans-serif; font-size: var(--font-size-xlarge); font-weight: var(--font-weight-bold); line-height: 1.33333; margin: 2.8rem 0px; outline: var(--artdeco-reset-base-outline-zero); padding: var(--artdeco-reset-base-padding-zero); vertical-align: var(--artdeco-reset-base-vertical-align-baseline);"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-weight: 400; margin: 1.25em 0px; text-align: justify; white-space-collapse: preserve;">Os Sistemas Integrados de Gestão Empresarial (ERP) são amplamente adotados em empresas de todos os tamanhos e setores como ferramentas essenciais para a integração e automação de processos. No entanto, é comum encontrar organizações que enfrentam uma série de problemas e insatisfações relacionadas à implementação e uso desses sistemas. Por que os ERPs parecem constantemente gerar dificuldades? A culpa sempre recai sobre o sistema, ou será que há questões mais profundas a serem consideradas?</p></h2><h3 style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-headings); font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; line-height: 1.6; margin: 1rem 0px 0.5rem; text-align: justify; white-space-collapse: preserve;">Uma Análise dos Desafios</h3><h2 class="reader-text-block__heading1" style="--artdeco-reset-typography_getfontsize: 3.2rem; --artdeco-reset-typography_getlineheight: 1.25; background-color: white; border: var(--artdeco-reset-base-border-zero); box-sizing: inherit; color: rgba(0, 0, 0, 0.9); font-family: -apple-system, system-ui, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Fira Sans", Ubuntu, Oxygen, "Oxygen Sans", Cantarell, "Droid Sans", "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Lucida Grande", Helvetica, Arial, sans-serif; font-size: var(--font-size-xlarge); font-weight: var(--font-weight-bold); line-height: 1.33333; margin: 2.8rem 0px; outline: var(--artdeco-reset-base-outline-zero); padding: var(--artdeco-reset-base-padding-zero); vertical-align: var(--artdeco-reset-base-vertical-align-baseline);"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-weight: 400; margin: 0px 0px 1.25em; text-align: justify; white-space-collapse: preserve;">Ao analisar as razões por trás dos problemas recorrentes nos sistemas ERP, é essencial examinar diversos aspectos que podem contribuir para essas dificuldades:</p><ol style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-reset: list-number 0; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-weight: 400; list-style: none; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span style="color: var(--tw-prose-bold); font-weight: 600;">Gestão do Projeto de Implementação:</span></div><div style="text-align: justify;">Muitas vezes, a má gestão do projeto de implementação do ERP pode resultar em problemas durante e após a implantação. A falta de planejamento adequado, alocação de recursos insuficiente e falta de expertise podem levar a atrasos, custos excessivos e insatisfação dos usuários.</div><p></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span style="color: var(--tw-prose-bold); font-weight: 600;">Qualidade dos Dados (Master Data):</span></div><div style="text-align: justify;">A qualidade dos dados inseridos no sistema, especialmente os dados mestres, é fundamental para o bom funcionamento do ERP. Se o master data estiver desorganizado ou sujeito a alterações indiscriminadas por diversos usuários, isso pode levar a inconsistências e erros nos processos empresariais.</div><p></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span style="color: var(--tw-prose-bold); font-weight: 600;">Licenciamento e Acesso:</span></div><div style="text-align: justify;">Compartilhar licenças entre vários usuários pode comprometer a segurança e a eficácia do sistema, além de violar os termos de uso do software. Isso pode resultar em sobrecarga do sistema e riscos de segurança.</div><p></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span style="color: var(--tw-prose-bold); font-weight: 600;">Utilização Efetiva das Funcionalidades:</span></div><div style="text-align: justify;">Muitas vezes, durante a implantação do ERP, várias funcionalidades do sistema não são exploradas ou não são devidamente utilizadas. Isso pode resultar em subutilização do sistema e falta de aproveitamento de seus recursos.</div><p></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span style="color: var(--tw-prose-bold); font-weight: 600;">Investimento em Treinamento e Consultoria:</span></div><div style="text-align: justify;">Investir em treinamento adequado para os usuários e contar com consultores especializados pode fazer toda a diferença no sucesso da implementação do ERP. Optar por soluções mais baratas pode resultar em problemas de suporte e falta de conhecimento técnico necessário para lidar com questões complexas.</div><p></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span style="color: var(--tw-prose-bold); font-weight: 600;">Gestão de Problemas e Melhoria Contínua:</span></div><div style="text-align: justify;">A falta de um processo estruturado para lidar com problemas e sugestões de melhoria pode resultar em insatisfação contínua dos usuários e na perpetuação de falhas no sistema.</div><p></p></li></ol></h2><h3 style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-headings); font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; line-height: 1.6; margin: 1rem 0px 0.5rem; text-align: justify; white-space-collapse: preserve;">Oportunidades de Melhoria</h3><h2 class="reader-text-block__heading1" style="--artdeco-reset-typography_getfontsize: 3.2rem; --artdeco-reset-typography_getlineheight: 1.25; background-color: white; border: var(--artdeco-reset-base-border-zero); box-sizing: inherit; color: rgba(0, 0, 0, 0.9); font-family: -apple-system, system-ui, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Fira Sans", Ubuntu, Oxygen, "Oxygen Sans", Cantarell, "Droid Sans", "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Lucida Grande", Helvetica, Arial, sans-serif; font-size: var(--font-size-xlarge); font-weight: var(--font-weight-bold); line-height: 1.33333; margin: 2.8rem 0px; outline: var(--artdeco-reset-base-outline-zero); padding: var(--artdeco-reset-base-padding-zero); vertical-align: var(--artdeco-reset-base-vertical-align-baseline);"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-weight: 400; margin: 0px 0px 1.25em; text-align: justify; white-space-collapse: preserve;">Embora seja desafiador lidar com os problemas associados aos sistemas ERP, cada obstáculo representa uma oportunidade de aprimoramento e crescimento. Ao enfrentar as questões mencionadas anteriormente, as empresas podem:</p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-weight: 400; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;">Investir em uma gestão de projeto de implementação robusta e especializada.</li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;">Priorizar a qualidade e integridade dos dados mestres.</li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;">Garantir licenciamento adequado e controle de acesso ao sistema.</li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;">Explorar todas as funcionalidades do ERP e promover uma cultura de aprendizado contínuo.</li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;">Investir em treinamento e consultoria de alta qualidade.</li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;">Implementar processos eficazes de gestão de problemas e melhoria contínua.</li></ul></h2><h3 style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-headings); font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; line-height: 1.6; margin: 1rem 0px 0.5rem; text-align: justify; white-space-collapse: preserve;">Conclusão</h3><h2 class="reader-text-block__heading1" style="--artdeco-reset-typography_getfontsize: 3.2rem; --artdeco-reset-typography_getlineheight: 1.25; background-color: white; border: var(--artdeco-reset-base-border-zero); box-sizing: inherit; color: rgba(0, 0, 0, 0.9); font-family: -apple-system, system-ui, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Fira Sans", Ubuntu, Oxygen, "Oxygen Sans", Cantarell, "Droid Sans", "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Lucida Grande", Helvetica, Arial, sans-serif; font-size: var(--font-size-xlarge); font-weight: var(--font-weight-bold); line-height: 1.33333; margin: 2.8rem 0px; outline: var(--artdeco-reset-base-outline-zero); padding: var(--artdeco-reset-base-padding-zero); vertical-align: var(--artdeco-reset-base-vertical-align-baseline);"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-weight: 400; margin: 0px 0px 1.25em; text-align: justify; white-space-collapse: preserve;">Os sistemas ERP, apesar de sua importância indiscutível na gestão empresarial moderna, frequentemente enfrentam desafios significativos em sua implementação e uso. No entanto, ao abordar as causas subjacentes dos problemas e adotar uma abordagem proativa para melhorar processos e investir em recursos adequados, as empresas podem maximizar os benefícios desses sistemas e impulsionar seu sucesso empresarial.</p></h2><div style="text-align: justify;"><br /></div><div style="text-align: justify;">Fonte: Meu Linkedin </div></span><div style="text-align: justify;"><br /></div>
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<a href="https://www.linkedin.com/pulse/culpado-%25C3%25A9-o-erp-presential-and-virtual-consulting-" target="_blank"><span style="font-size: medium;">A Culpa é do ERP!</span></a></h2>
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</div>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-86070712832118026352024-02-06T12:30:00.000-03:002024-02-06T12:30:00.369-03:00 A Evolução dos Sistemas Gerenciais na Era da Tecnologia Avançada: Desafios e Oportunidades<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 2cm;">
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 0px 0px 1.25em; text-align: justify; white-space-collapse: preserve;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-bold); font-weight: 600;"> A Evolução dos Sistemas Gerenciais na Era da Tecnologia Avançada: Desafios e Oportunidades</span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; text-align: justify; white-space-collapse: preserve;">Em um ambiente empresarial impulsionado pela tecnologia avançada e pela busca incessante por eficiência e eficácia, os sistemas gerenciais enfrentaram uma necessidade premente de redefinição. A demanda por informações detalhadas, atualizadas e precisas, aliada à pressão por melhoria de processos e eliminação de atividades sem valor agregado, impulsionou uma revolução no campo dos sistemas de custos e de gerenciamento contábil.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; text-align: justify; white-space-collapse: preserve;">Robles (1997:7) observa que "houve até tentativas de substituição de Sistemas de Custos Contábeis por Sistemas de Custos de Engenharia", evidenciando a necessidade de adaptação dos sistemas tradicionais às demandas do ambiente empresarial contemporâneo.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; text-align: justify; white-space-collapse: preserve;">O surgimento de tecnologias avançadas de produção na década de 80, juntamente com a crescente importância dos custos indiretos em detrimento dos custos com mão de obra direta, estabeleceu um terreno fértil para a evolução dos sistemas de custos e gerenciamento contábil. Custos anteriormente negligenciados, como os relacionados à implementação e manutenção de sistemas automatizados assistidos por computador e os custos ambientais, passaram a demandar uma atenção especial.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; text-align: justify; white-space-collapse: preserve;">No entanto, mesmo com a adoção de recursos avançados, empresas que não acompanharam uma adequada atualização de seus sistemas de gestão correm o risco de relatar resultados imprecisos ou insuficientemente detalhados e oportunos para a gestão e tomada de decisão.</p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; text-align: justify; white-space-collapse: preserve;">A implementação de sistemas corporativos abrangentes (EWS - Enterprise-wide systems) surge como uma resposta a essa demanda por integração e eficiência. Kaplan & Cooper (1997, VII) destacam que muitas empresas estão investindo consideráveis recursos na implementação desses sistemas, mas apontam dois pontos críticos a serem considerados:</p><ol style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-reset: list-number 0; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; list-style: none; margin: 1.25em 0px; padding: 0px; text-align: start; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;">Será que o EWS fornecerá informações precisas sobre custos de atividades, processos e clientes, comparáveis aos sistemas de Custeio Baseado em Atividades (ABC) que operam em nível micro?</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;">Será que o EWS fornecerá automaticamente informações relevantes e em tempo hábil para atender às necessidades dos gerentes e funcionários, aprimorando assim a operação presente e futura do negócio?</p></li></ol><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 1.25em 0px; text-align: justify; white-space-collapse: preserve;">Os autores sugerem que os gerentes devem compreender os conceitos fundamentais do ABC e da melhoria de desempenho para aproveitar ao máximo o potencial desses sistemas gerenciais. Além disso, destacam que muitos dos benefícios dos EWS podem ser alcançados sem sua implementação, desde que a empresa promova a integração de informações de diferentes fontes. No entanto, apenas os EWS podem fornecer uma integração completa e abrangente.</p><h3 style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-headings); font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 1.25em; line-height: 1.6; margin: 1rem 0px 0.5rem; text-align: justify; white-space-collapse: preserve;">Conclusão</h3><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; margin: 0px 0px 1.25em; text-align: justify; white-space-collapse: preserve;">Em um mundo empresarial em constante evolução, a adaptação dos sistemas gerenciais às demandas da tecnologia avançada é crucial para o sucesso organizacional. A implementação de sistemas corporativos abrangentes oferece oportunidades significativas para melhorar a eficiência, a precisão e a tomada de decisões informadas. No entanto, essa implementação não é isenta de desafios, e os gestores devem estar preparados para enfrentá-los, compreendendo os princípios subjacentes aos novos sistemas e buscando integrar informações de forma eficaz.</p><h3 style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: var(--tw-prose-headings); font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 1.25em; line-height: 1.6; margin: 1rem 0px 0.5rem; text-align: start; white-space-collapse: preserve;">Referências</h3><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: white; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 0px; padding: 0px; text-align: start; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Robles, A. (1997). Custos da Qualidade. Editora.</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em;"><span style="font-size: medium;">Kaplan, R.S. & Cooper,1997, R. <span style="color: #777777; font-family: Arial, sans-serif; white-space-collapse: collapse;">Harvard Business Press</span></span></li><span style="color: #777777; font-family: Arial, sans-serif; font-size: 13px; white-space-collapse: collapse;"> </span></ul></div>
Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-80299098674989982272024-02-02T21:58:00.002-03:002024-02-02T21:58:45.248-03:00 Competence-Centric Decision Making: Enhancing Team Effectiveness<p> <span></span></p><a name='more'></a><p></p><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
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<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><b><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Competence-Centric
Decision Making: Enhancing Team Effectiveness</span></b><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Introduction:</span></i><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">In the dynamic business
landscape, effective decision-making is a critical skill for leaders seeking
sustainable success. The competence-centric approach stands out as a
fundamental strategy where decisions are grounded in the individual skills of
the team. This article explores the importance of this approach, how it can
strengthen overall team effectiveness, and increase confidence in the
workplace.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Competence as the
Foundation for Decision Making:</span></i><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Competence-centric
decision-making assumes that decisions are informed by the specific skills
and knowledge of team members. This approach recognizes that the diversity of
skills within a team is a valuable source for strategy formulation and
problem-solving. As Steve Jobs stated, "Great things in the world are
done by people ready to be different" - a vision that underscores the
importance of valuing distinct competencies within the team.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Leveraging Individual
Strengths:</span></i><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">By basing decisions on
competence, leaders can harness the individual strengths of team members.
Each person brings a unique set of skills, experiences, and perspectives.
Effective leadership acknowledges and capitalizes on these differences,
fostering a collaborative environment where individual competencies converge
toward collective goals.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Making decisions informed
by competence not only respects the skills of team members but also
reinforces the confidence of each individual. Feeling that their competencies
are valued, team members become more engaged, contributing to a positive and
productive work environment.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Informed Decisions for
Global Efficiency:</span></i><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Competence-centric
decision-making is not only beneficial at the individual level but also
drives the overall efficiency of the team. Decisions informed and aligned
with the competencies present in the team result in more robust strategies
and effective solutions. This approach contributes to an environment where
each team member feels empowered to contribute to collective success.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Conclusion:</span></i><span style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">In an ever-evolving
business world, competence-centric decision-making emerges as an essential
strategy for visionary leaders. By recognizing and leveraging individual
competencies, leaders not only strengthen team effectiveness but also nurture
the confidence and commitment of team members. As Warren Buffett asserts,
"It's better to hang out with people better than you, because you'll
become better" - a powerful reminder that competence is the key to
sustainable growth.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><b><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">References:</span></b><span style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
</div>
<div style="border: solid #D9D9E3 1.0pt; margin-left: 18.0pt; margin-right: 0cm; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 5.0pt;">
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="border: none; color: #374151; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo2; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Jobs, S. (2005). <i><span style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">Stanford
University Commencement Speech</span></i>.<o:p></o:p></span></li>
<li class="MsoNormal" style="border: none; color: #374151; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo2; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Buffett, W. (2013). <i><span style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">Berkshire Hathaway Annual Shareholders Meeting</span></i>.<o:p></o:p></span></li>
</ol>
</div>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><span lang="EN-US" style="mso-ansi-language: EN-US;"><o:p> </o:p></span></p>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.35pt;" valign="top" width="283">
<div style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 0cm;">
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><b><span style="border: solid #D9D9E3 1.0pt; color: black; font-family: "Segoe UI",sans-serif; font-size: 13.5pt; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Tomada de Decisão Centrada na Competência: Potencializando a
Eficiência da Equipe</span></b><span style="color: black; font-family: "Segoe UI",sans-serif; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span style="border: 1pt solid rgb(217, 217, 227); color: black; font-family: "Segoe UI", sans-serif; padding: 0cm;">Introdução:</span></i><span style="color: black; font-family: "Segoe UI", sans-serif;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="color: black; font-family: "Segoe UI", sans-serif;">No ambiente dinâmico dos negócios, a tomada de decisões eficaz é uma
habilidade crucial para líderes que buscam o sucesso sustentável. A abordagem
centrada na competência destaca-se como uma estratégia fundamental, onde as
decisões são fundamentadas nas habilidades individuais da equipe. Este artigo
explora a importância dessa abordagem, como ela pode fortalecer a eficácia
geral da equipe e aumentar a confiança no ambiente de trabalho.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span style="border: 1pt solid rgb(217, 217, 227); color: black; font-family: "Segoe UI", sans-serif; padding: 0cm;">A Competência como Base para a Tomada de Decisões:</span></i><span style="color: black; font-family: "Segoe UI", sans-serif;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="color: black; font-family: "Segoe UI", sans-serif;">A tomada de decisões centrada na competência pressupõe que as decisões
sejam informadas pelas habilidades e conhecimentos específicos dos membros da
equipe. Essa abordagem reconhece que a diversidade de competências dentro de
uma equipe é uma fonte valiosa para a formulação de estratégias e resolução
de problemas. Como afirmou Steve Jobs, "Grandes coisas no mundo são
feitas por pessoas prontas para serem diferentes" - uma visão que
destaca a importância de valorizar as competências distintas presentes na equipe.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span style="border: 1pt solid rgb(217, 217, 227); color: black; font-family: "Segoe UI", sans-serif; padding: 0cm;">Alavancando as Forças Individuais:</span></i><span style="color: black; font-family: "Segoe UI", sans-serif;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="color: black; font-family: "Segoe UI", sans-serif;">Ao basear as decisões na competência, os líderes podem aproveitar as
forças individuais dos membros da equipe. Cada indivíduo traz consigo um
conjunto único de habilidades, experiências e perspectivas. A liderança
eficaz reconhece e capitaliza essas diferenças, promovendo um ambiente
colaborativo onde as competências individuais convergem para objetivos
coletivos.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="color: black; font-family: "Segoe UI", sans-serif;">Tomar decisões informadas pela competência não apenas respeita as
habilidades dos membros da equipe, mas também reforça a confiança de cada
indivíduo. Ao sentir que suas competências são valorizadas, os membros da
equipe tornam-se mais engajados, contribuindo para um ambiente de trabalho
positivo e produtivo.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span style="border: 1pt solid rgb(217, 217, 227); color: black; font-family: "Segoe UI", sans-serif; padding: 0cm;">Decisões Informadas para uma Eficiência Global:</span></i><span style="color: black; font-family: "Segoe UI", sans-serif;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="color: black; font-family: "Segoe UI", sans-serif;">A tomada de decisões centrada na competência não é apenas benéfica no
nível individual, mas também impulsiona a eficiência global da equipe.
Decisões informadas e alinhadas com as competências presentes na equipe
resultam em estratégias mais robustas e soluções mais eficazes. Essa
abordagem contribui para um ambiente onde cada membro da equipe se sente
capacitado a contribuir para o sucesso coletivo.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span style="border: 1pt solid rgb(217, 217, 227); color: black; font-family: "Segoe UI", sans-serif; padding: 0cm;">Conclusão:</span></i><span style="color: black; font-family: "Segoe UI", sans-serif;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="color: black; font-family: "Segoe UI", sans-serif;">Em um mundo empresarial em constante evolução, a tomada de decisões
centrada na competência emerge como uma estratégia essencial para líderes
visionários. Ao reconhecer e alavancar as competências individuais, os
líderes não apenas fortalecem a eficácia da equipe, mas também nutrem a
confiança e o comprometimento dos membros. Como Warren Buffett afirma,
"É melhor lidar com pessoas melhores do que é preciso menos tempo para
você se tornar melhor" - uma lembrança poderosa de que a competência é a
chave para o crescimento sustentável.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><b><span style="border: 1pt solid rgb(217, 217, 227); color: black; font-family: "Segoe UI", sans-serif; padding: 0cm;">Referências:</span></b><span style="color: black; font-family: "Segoe UI", sans-serif;"><o:p></o:p></span></p>
</div>
<div style="border: solid #D9D9E3 1.0pt; margin-left: 18.0pt; margin-right: 0cm; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 5.0pt;">
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l1 level1 lfo1; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt; text-indent: -18.0pt;"><!--[if !supportLists]--><span style="color: black; font-family: "Segoe UI", sans-serif;"><span style="mso-list: Ignore;">1.<span style="font-family: "Times New Roman"; font-feature-settings: normal; font-kerning: auto; font-optical-sizing: auto; font-stretch: normal; font-style: normal; font-variant: normal; font-variation-settings: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="color: black; font-family: "Segoe UI", sans-serif;">Jobs, S.
(2005). <i><span style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">Discurso de Formatura da Universidade Stanford</span></i>.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 5.0pt; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l1 level1 lfo1; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt; text-indent: -18.0pt;"><!--[if !supportLists]--><span lang="EN-US" style="color: black; font-family: "Segoe UI", sans-serif;"><span style="mso-list: Ignore;">2.<span style="font-family: "Times New Roman"; font-feature-settings: normal; font-kerning: auto; font-optical-sizing: auto; font-stretch: normal; font-style: normal; font-variant: normal; font-variation-settings: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span lang="EN-US" style="color: black; font-family: "Segoe UI", sans-serif;">Buffett, W. (2013). <i><span style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">Berkshire Hathaway Annual
Shareholders Meeting</span></i>.<o:p></o:p></span></p>
</div>
<div style="border-bottom: solid windowtext 1.0pt; border: none; mso-border-bottom-alt: solid windowtext .75pt; mso-element: para-border-div; padding: 0cm 0cm 1.0pt 0cm;">
<p align="center" class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 0cm; mso-border-bottom-alt: solid windowtext .75pt; mso-padding-alt: 0cm 0cm 1.0pt 0cm; padding: 0cm; text-align: center;"><span style="display: none; font-family: Arial, sans-serif;">Parte superior do formulário<o:p></o:p></span></p>
</div>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><o:p> </o:p></p>
</td>
</tr>
</tbody></table>
<p class="MsoNormal"><o:p> </o:p></p>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-67605422336829544552024-02-02T21:49:00.001-03:002024-02-02T21:49:39.619-03:00Fostering Leadership Excellence: The Essence of Cooperation and Mutual Trust<p> <span></span></p><a name='more'></a><p></p><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody><tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.35pt;" valign="top" width="283">
<div style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 0cm;">
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><b><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Fostering
Leadership Excellence: The Essence of Cooperation and Mutual Trust</span></b><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Introduction:</span></i><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">In the intricate tapestry
of leadership, certain qualities stand out as indispensable pillars for
success. One such cornerstone is the ability to cultivate an environment
where cooperation thrives, and trust is mutual. This essential leadership
skill not only propels organizational synergy but also plays a pivotal role
in the professional growth and satisfaction of individual team members.<o:p></o:p></span></p><p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><br /></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">The Significance of
Cooperation and Mutual Trust:</span></i><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Cooperation is the
heartbeat of an effective team, and mutual trust serves as its lifeblood. A
wise leader recognizes that teamwork is not just a collective effort but a
shared commitment to a common goal. As the saying goes, "Alone we can do
so little; together we can do so much" (Helen Keller). This sentiment
encapsulates the essence of cooperation and underscores its transformative
power within an organizational setting.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Moreover, trust is the
glue that binds individuals into a cohesive unit. Without trust, even the
most talented team can falter. The renowned leadership expert, Stephen M.R.
Covey, succinctly captures this sentiment in his book "The Speed of
Trust," emphasizing that trust is not merely a soft, social virtue but a
hard-edged economic driver</span><sup><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 9.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;"><a href="https://chat.openai.com/c/82457bc9-5c33-405f-bbd8-c291fbc898f5#user-content-fn-1%5E" target="_new"><span lang="EN-US" style="color: blue; mso-ansi-language: EN-US; text-decoration: none; text-underline: none;">1</span></a></span></sup><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;"><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Cultivating Cooperation:</span></i><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Cooperation doesn't
happen by chance; it is a garden that needs careful tending. Leaders must
proactively inspire teamwork by fostering an inclusive and collaborative
culture. A notable quote by Margaret Carty echoes this sentiment: "The
best leaders are clear. They continually light the way, and in the process,
let each person know that what they do makes a difference."<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">One effective strategy is
to ensure that each team member feels valued and supported. A leader who
invests in the growth and well-being of their team members nurtures a sense
of belonging and commitment.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;"><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;"><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Building Mutual Trust:</span></i><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Mutual trust is the
linchpin that holds the team together during both smooth sailings and stormy
weather. Leadership luminary Warren Bennis captures this essence, stating,
"Leadership is the capacity to translate vision into reality."
Trust enables leaders to turn their vision into reality by fostering an
environment where team members feel safe to take risks, share ideas, and
collaborate without fear of judgment.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">The establishment of
trust requires consistency, transparency, and authenticity. Leaders must
communicate openly, admit mistakes, and uphold ethical standards. As Simon
Sinek, a prominent leadership thinker, emphasizes, "When people are
financially invested, they want a return. When people are emotionally
invested, they want to contribute"</span><sup><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 9.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;"><a href="https://chat.openai.com/c/82457bc9-5c33-405f-bbd8-c291fbc898f5#user-content-fn-2%5E" target="_new"><span lang="EN-US" style="color: blue; mso-ansi-language: EN-US; text-decoration: none; text-underline: none;">2</span></a></span></sup><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;"><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;"><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><i><span lang="EN-US" style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">Conclusion:</span></i><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">In the journey of
leadership, cooperation and mutual trust are not mere virtues but strategic
imperatives. Leaders who prioritize these qualities cultivate resilient
teams, drive organizational success, and leave an indelible mark on the
professional development of those they lead. As we navigate the complexities
of leadership, let us heed the words of Vince Lombardi: "Individual
commitment to a group effort—that is what makes a team work, a company work,
a society work, a civilization work"</span><sup><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 9.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;"><a href="https://chat.openai.com/c/82457bc9-5c33-405f-bbd8-c291fbc898f5#user-content-fn-3%5E" target="_new"><span lang="EN-US" style="color: blue; mso-ansi-language: EN-US; text-decoration: none; text-underline: none;">3</span></a></span></sup><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">.<o:p></o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span lang="EN-US" style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><b><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none; padding: 0cm;">References:</span></b><span style="color: #374151; font-family: "Segoe UI",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;"><o:p></o:p></span></p>
</div>
<div style="border: solid #D9D9E3 1.0pt; margin-left: 18.0pt; margin-right: 0cm; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 5.0pt;">
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo1; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Covey,
S. M. R. (2006). <i><span style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">The Speed of Trust: The One Thing that
Changes Everything</span></i>. </span><span style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Free
Press. <a href="https://chat.openai.com/c/82457bc9-5c33-405f-bbd8-c291fbc898f5#user-content-fnref-1%5E" target="_new"><span style="border: solid #D9D9E3 1.0pt; color: blue; font-family: "Cambria Math",serif; mso-bidi-font-family: "Cambria Math"; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm; text-decoration: none; text-underline: none;">↩</span></a><o:p></o:p></span></li>
<li class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo1; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Sinek,
S. (2009). <i><span style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">Start with Why: How Great Leaders
Inspire Everyone to Take Action</span></i>. </span><span style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Penguin. <a href="https://chat.openai.com/c/82457bc9-5c33-405f-bbd8-c291fbc898f5#user-content-fnref-2%5E" target="_new"><span style="border: solid #D9D9E3 1.0pt; color: blue; font-family: "Cambria Math",serif; mso-bidi-font-family: "Cambria Math"; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm; text-decoration: none; text-underline: none;">↩</span></a><o:p></o:p></span></li>
<li class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l0 level1 lfo1; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Bennis,
W. (1990). <i><span style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">On Becoming a Leader</span></i>. </span><span style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Addison-Wesley<o:p></o:p></span></li>
</ol>
</div>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><o:p> </o:p></p>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.35pt;" valign="top" width="283">
<div style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 0cm;">
<p style="border: none; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><strong><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">Fomentando a Excelência em Liderança: A Essência da Cooperação e
Confiança Mútua</span></strong><span style="color: #374151; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><em style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; box-sizing: border-box;"><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">Introdução:</span></em><span style="color: #374151; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><span style="color: #374151; font-family: "Segoe UI",sans-serif;">No intrincado cenário da liderança,
algumas qualidades se destacam como pilares indispensáveis para o sucesso.
Uma dessas pedras angulares é a habilidade de cultivar um ambiente onde a
cooperação prospera e a confiança é mútua. Essa habilidade essencial de
liderança não apenas impulsiona a sinergia organizacional, mas também
desempenha um papel crucial no crescimento profissional e na satisfação dos
membros individuais da equipe.<o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><em style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; box-sizing: border-box;"><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">A Importância da Cooperação e Confiança
Mútua:</span></em><span style="color: #374151; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><span style="color: #374151; font-family: "Segoe UI",sans-serif;">A cooperação é o coração de uma equipe
eficaz, e a confiança mútua serve como sua essência vital. Um líder sábio
reconhece que o trabalho em equipe não é apenas um esforço coletivo, mas um
compromisso compartilhado com um objetivo comum. Como diz o ditado,
"Sozinhos podemos fazer muito pouco; juntos podemos fazer muito"
(Helen Keller). Esse sentimento encapsula a essência da cooperação e destaca
seu poder transformador dentro de um ambiente organizacional.<o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><span style="color: #374151; font-family: "Segoe UI",sans-serif;">Além disso, a confiança é o elo que une
indivíduos em uma unidade coesa. Sem confiança, mesmo a equipe mais talentosa
pode falhar. O renomado especialista em liderança, Stephen M.R. Covey,
captura sucintamente esse sentimento em seu livro "A Velocidade da
Confiança", enfatizando que a confiança não é apenas uma virtude social
suave, mas um impulsionador econômico contundente¹.<o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><em style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; box-sizing: border-box;"><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">Cultivando a Cooperação:</span></em><span style="color: #374151; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><span style="color: #374151; font-family: "Segoe UI",sans-serif;">A cooperação não acontece por acaso; é
um jardim que precisa de cuidados atenciosos. Os líderes devem inspirar
proativamente o trabalho em equipe, fomentando uma cultura inclusiva e
colaborativa. Uma citação notável de Margaret Carty ecoa esse sentimento:
"Os melhores líderes são claros. Eles continuamente iluminam o caminho
e, no processo, fazem com que cada pessoa saiba que o que fazem faz
diferença".<o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><span style="color: #374151; font-family: "Segoe UI",sans-serif;">Uma estratégia eficaz é garantir que
cada membro da equipe se sinta valorizado e apoiado. Um líder que investe no
crescimento e bem-estar de seus membros da equipe nutre um sentimento de
pertencimento e comprometimento.<o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><em style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; box-sizing: border-box;"><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">Construindo Confiança Mútua:</span></em><span style="color: #374151; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><span style="color: #374151; font-family: "Segoe UI",sans-serif;">A confiança mútua é o pilar que mantém a
equipe unida tanto em momentos de calmaria quanto de tempestade. O luminary
da liderança, Warren Bennis, captura essa essência, afirmando:
"Liderança é a capacidade de traduzir visão em realidade". A confiança
permite que os líderes transformem sua visão em realidade, fomentando um
ambiente onde os membros da equipe se sintam seguros para correr riscos,
compartilhar ideias e colaborar sem medo de julgamento.<o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><span style="color: #374151; font-family: "Segoe UI",sans-serif;">O estabelecimento da confiança requer
consistência, transparência e autenticidade. Os líderes devem se comunicar
abertamente, admitir erros e manter padrões éticos. Como Simon Sinek, um
pensador proeminente em liderança, enfatiza, "Quando as pessoas estão
financeiramente investidas, querem um retorno. Quando estão emocionalmente
investidas, querem contribuir"².<o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><em style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; box-sizing: border-box;"><span style="border: solid #D9D9E3 1.0pt; color: #374151; font-family: "Segoe UI",sans-serif; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">Conclusão:</span></em><span style="color: #374151; font-family: "Segoe UI",sans-serif;"><o:p></o:p></span></p>
<p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; -webkit-text-stroke-width: 0px; border: none; box-sizing: border-box; font-variant-caps: normal; font-variant-ligatures: normal; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; orphans: 2; padding: 0cm; text-align: start; text-decoration-color: initial; text-decoration-style: initial; text-decoration-thickness: initial; white-space: pre-wrap; widows: 2; word-spacing: 0px;"><span style="color: #374151; font-family: "Segoe UI",sans-serif;">Na jornada da liderança, cooperação e
confiança mútua não são apenas virtudes, mas imperativos estratégicos.
Líderes que priorizam essas qualidades cultivam equipes resilientes,
impulsionam o sucesso organizacional e deixam uma marca indelével no desenvolvimento
profissional daqueles que lideram. Ao navegarmos nas complexidades da
liderança, ouçamos as palavras de Vince Lombardi: "O comprometimento
individual com um esforço coletivo - isso é o que faz uma equipe funcionar,
uma empresa funcionar, uma sociedade funcionar, uma civilização
funcionar"³.<o:p></o:p></span></p>
</div>
<div style="border: solid #D9D9E3 1.0pt; margin-left: 18.0pt; margin-right: 0cm; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 5.0pt;">
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l1 level1 lfo2; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Covey,
S. M. R. (2006). <i><span style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">The Speed of Trust: The One Thing that
Changes Everything</span></i>. </span><span style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Free
Press. <a href="https://chat.openai.com/c/82457bc9-5c33-405f-bbd8-c291fbc898f5#user-content-fnref-1%5E" target="_new"><span style="border: solid #D9D9E3 1.0pt; color: blue; font-family: "Cambria Math",serif; mso-bidi-font-family: "Cambria Math"; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm; text-decoration: none; text-underline: none;">↩</span></a><o:p></o:p></span></li>
<li class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l1 level1 lfo2; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Sinek,
S. (2009). <i><span style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">Start with Why: How Great Leaders
Inspire Everyone to Take Action</span></i>. </span><span style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Penguin. <a href="https://chat.openai.com/c/82457bc9-5c33-405f-bbd8-c291fbc898f5#user-content-fnref-2%5E" target="_new"><span style="border: solid #D9D9E3 1.0pt; color: blue; font-family: "Cambria Math",serif; mso-bidi-font-family: "Cambria Math"; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm; text-decoration: none; text-underline: none;">↩</span></a><o:p></o:p></span></li>
<li class="MsoNormal" style="border: none; line-height: normal; margin-bottom: 0cm; margin-left: 18.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-list: l1 level1 lfo2; mso-padding-alt: 0cm 0cm 0cm 5.0pt; padding: 0cm; tab-stops: list 36.0pt;"><span lang="EN-US" style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Bennis,
W. (1990). <i><span style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; padding: 0cm;">On Becoming a Leader</span></i>. </span><span style="font-family: "Times New Roman",serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR; mso-font-kerning: 0pt; mso-ligatures: none;">Addison-Wesley<o:p></o:p></span></li>
</ol>
</div>
<div style="border: solid #D9D9E3 1.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-element: para-border-div; padding: 0cm 0cm 0cm 0cm;">
<p style="border: none; margin-bottom: 15.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 15.0pt; mso-border-alt: solid #D9D9E3 .25pt; mso-padding-alt: 0cm 0cm 0cm 0cm; padding: 0cm;"><span style="color: #374151; font-family: "Segoe UI",sans-serif;"><o:p> </o:p></span></p>
</div>
<p class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"><o:p> </o:p></p>
</td>
</tr>
</tbody></table>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-89405779564512966002024-02-01T16:52:00.009-03:002024-02-02T18:47:41.560-03:00Análise das Forças Competitivas de Porter: Estratégias para o Sucesso Empresarial - AUDIOBOOK /eBook<p> </p><h1 style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 0px 0px 1.25em; text-align: left; white-space-collapse: preserve;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"><span style="font-size: x-large;"><span><a name='more'></a></span>Análise das Forças Competitivas de Porter: Estratégias para o Sucesso Empresarial</span></span></h1><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 0px 0px 1.25em; white-space-collapse: preserve;"><br /></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiD0oFVH5e71fH-QculYYS2RbRm6T7BEcM2RvcZ9NFsHPjvf0Kk8WhQ80WnQ7r7n9RsVUDSxyUPXOd7dWD3U-n-xBkOXsz5R4dZWDHDjWFrX_OrdUquI-Mnr8dTJ0FBD8SpY3_Mv9XK75OdZtNpSSo4GHN4ayaXQV2mU1kgT-XrylPVBBkSvxU_MCXKA9DA/s285/5forcas.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="251" data-original-width="285" height="500" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiD0oFVH5e71fH-QculYYS2RbRm6T7BEcM2RvcZ9NFsHPjvf0Kk8WhQ80WnQ7r7n9RsVUDSxyUPXOd7dWD3U-n-xBkOXsz5R4dZWDHDjWFrX_OrdUquI-Mnr8dTJ0FBD8SpY3_Mv9XK75OdZtNpSSo4GHN4ayaXQV2mU1kgT-XrylPVBBkSvxU_MCXKA9DA/w568-h500/5forcas.jpg" width="568" /></a></div><br /><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px 0px 1.25em;"></p><div style="text-align: justify;"><b style="color: #990000; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: large; white-space-collapse: preserve;">Descubra o segredo para o sucesso no mundo dos negócios com o audiobook/ebook revolucionário do Professor Ariovaldo Lopes! Prepare-se para uma jornada transformadora, mergulhando nas profundezas das estratégias empresariais com uma explicação detalhada das Forças Competitivas de Porter, um conhecimento essencial para todos os amantes do marketing e da estratégia empresarial.</b></div><span face="Söhne, ui-sans-serif, system-ui, -apple-system, Segoe UI, Roboto, Ubuntu, Cantarell, Noto Sans, sans-serif, Helvetica Neue, Arial, Apple Color Emoji, Segoe UI Emoji, Segoe UI Symbol, Noto Color Emoji" style="color: #990000; font-size: medium;"><div style="text-align: justify;"><span style="font-weight: 700; white-space-collapse: preserve;"><br /></span></div><div style="text-align: justify; white-space-collapse: preserve;"><b>🚀 Conteúdo Exclusivo Desenvolvido por um Especialista: Prof. Ariovaldo Lopes, Economista e Mestre em Contabilidade e Finanças, apresenta um material cuidadosamente elaborado, fruto de anos de expertise e experiência no campo acadêmico e empresarial.</b></div><div style="text-align: justify;"><span style="font-weight: 700; white-space-collapse: preserve;"><br /></span></div><span style="font-weight: bold; white-space-collapse: preserve;">🌟 Este audiobook / eBook não é apenas uma fonte de informação, é uma oportunidade única de se destacar na sua carreira. Descubra como utilizar as Forças Competitivas de Porter a seu favor e conquiste seu espaço no mercado.
🎯 Destaques do Conteúdo:
Entrada dos Concorrentes: Desvende os segredos para entrar no mercado de forma estratégica e eficaz, garantindo sua posição de destaque desde o início.
Ameaça dos Produtos Concorrentes: Aprenda a antecipar e neutralizar as ameaças dos concorrentes, garantindo a sustentabilidade dos seus produtos ou serviços.
Poder de Negociação dos Compradores: Domine a arte da negociação e conquiste a lealdade dos seus clientes, tornando-os verdadeiros aliados no seu sucesso.
Poder de Negociação dos Fornecedores: Desenvolva estratégias para lidar com fornecedores, garantindo insumos de qualidade e condições vantajosas para o seu negócio.
Rivalidade Entre Concorrentes Atuais: Saiba como se destacar em meio à concorrência acirrada e conquiste a preferência do público-alvo.
<div style="text-align: justify;">A Sexta Força: Embarque na descoberta da Sexta Força, um diferencial que pode transformar completamente a sua visão estratégica.</div><div style="text-align: justify;"><br /></div><div style="text-align: justify;">Disponibilizamos no link abaixo a Introdução do eBook. </div></span></span><p></p><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"><span style="font-size: large;"><a href="https://drive.google.com/file/d/1TjxnF6IA__N5P4GIINvqBfSB7DnYO6YU/view?usp=sharing" target="_blank">INTRODUÇÃO</a> <<< Clique para ouvir a introdução</span></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; 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border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="color: #fcff01; font-size: large;"><b style="background-color: black;">adquira AUDIOBOOK e eBook com a Análise das Forças Competitivas de Porter: Estratégias para o Sucesso Empresarial <<< Clique aqui para adquirir ou deixe seu email nos comentário que entraremos em contato</b></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="color: #fcff01; font-size: large;"><b style="background-color: black;"><br /></b></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="color: #fcff01; font-size: large;"><b style="background-color: black;">Venda ainda não disponível em caso de interesse mande whatapp para 11.97227.7471</b></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;">Veja a seguir os itens que além da INTRODUÇÃO você verá no AUDIOBOOK e eBook </span></p><h1 style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px 0px 1.25em;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box;"><span style="font-size: x-large;">Análise das Forças Competitivas de Porter: Estratégias para o Sucesso Empresarial</span></span></h1></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"><span style="font-size: large;">Palavras Chave</span></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span color="var(--tw-prose-bold)" style="font-size: large; font-weight: 600;">1-Entrada dos Concorrentes:</span></div><span style="font-size: large;"><div style="text-align: justify;">1.1 Facilidade ou dificuldade na entrada.</div><div style="text-align: justify;">1.2 Barreiras existentes.</div><div style="text-align: justify;">1.3 Economias de escala.</div><div style="text-align: justify;">1.4 Exigências de capital/investimento.</div><div style="text-align: justify;">1.5 Custos de substituição dos clientes.</div><div style="text-align: justify;">1.6 Alcance dos canais de distribuição.</div><div style="text-align: justify;">1.7 Alcance da tecnologia.</div><div style="text-align: justify;">1.8 Lealdade do cliente.</div><div style="text-align: justify;">1.9 Probabilidade de retaliação dos competidores existentes.</div><div style="text-align: justify;">1.10 Regulamentações governamentais.</div></span><p></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span color="var(--tw-prose-bold)" style="font-size: large; font-weight: 600;">2-Ameaça dos Produtos Concorrentes:</span></div><span style="font-size: large;"><div style="text-align: justify;">2.1 Facilidade de substituição.</div><div style="text-align: justify;">2.2 Qualidade do produto substituto.</div><div style="text-align: justify;">2.3 Vontade dos compradores de trocar.</div><div style="text-align: justify;">2.4 Preço e desempenho dos substitutos.</div><div style="text-align: justify;">2.5 Custos de migração para produtos alternativos.</div></span><p></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span color="var(--tw-prose-bold)" style="font-size: large; font-weight: 600;">3-Poder de Negociação dos Compradores:</span></div><span style="font-size: large;"><div style="text-align: justify;">3.1 Concentração dos compradores.</div><div style="text-align: justify;">3.2 Diferenciação de produtos.</div><div style="text-align: justify;">3.3 Lucratividade dos compradores.</div><div style="text-align: justify;">3.4 Papel da qualidade e serviço.</div><div style="text-align: justify;">3.5 Custos de troca de fornecedor.</div></span><p></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span color="var(--tw-prose-bold)" style="font-size: large; font-weight: 600;">4-Poder de Negociação dos Fornecedores:</span></div><span style="font-size: large;"><div style="text-align: justify;">4.1 Concentração dos fornecedores.</div><div style="text-align: justify;">4.2 Importância da marca do fornecedor.</div><div style="text-align: justify;">4.3 Lucratividade dos fornecedores.</div><div style="text-align: justify;">4.4 Ameaça de tomar à frente dos negócios.</div><div style="text-align: justify;">4.5 Resistência dos compradores a revisar preços.</div><div style="text-align: justify;">4.6 Papel da qualidade e serviço.</div><div style="text-align: justify;">4.7 Importância da indústria para os fornecedores.</div><div style="text-align: justify;">4.8 Custos de troca de fornecedores.</div></span><p></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span color="var(--tw-prose-bold)" style="font-size: large; font-weight: 600;">5-Rivalidade Entre Concorrentes Atuais:</span></div><span style="font-size: large;"><div style="text-align: justify;">5.1 Estrutura da competição.</div><div style="text-align: justify;">5.2 Estrutura de custos da indústria.</div><div style="text-align: justify;">5.3 Grau de diferenciação do produto.</div><div style="text-align: justify;">5.4 Custos de substituição.</div><div style="text-align: justify;">5.5 Objetivos estratégicos dos concorrentes.</div></span><p></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span color="var(--tw-prose-bold)" style="font-weight: 600;"><span style="font-size: large;">6-A Sexta Força: O Papel do Governo:</span></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-increment: list-number 1; display: block; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em; white-space-collapse: preserve;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"></p><div style="text-align: justify;"><span style="font-size: large;">6.1 Influência regulatória.</span></div><span style="font-size: large;"><div style="text-align: justify;">6.2 Subsídios para novos concorrentes.</div></span><p></p></li><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 0px 0px 1.25em; text-align: justify; white-space-collapse: preserve;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"><span style="font-size: large;">CONCLUSÃO</span></span></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; white-space-collapse: preserve;"></p><div style="text-align: justify;"><span color="var(--tw-prose-bold)" style="font-size: large; font-weight: 600;">Introdução:</span></div><span><div style="font-size: x-large; text-align: justify;">A análise das forças competitivas é essencial para o desenvolvimento de estratégias eficazes no mundo dos negócios. Uma ferramenta proeminente nesse contexto é o modelo das cinco forças de Porter, que visa compreender o ambiente externo e a atratividade de segmentos específicos de negócios ou produtos. Este artigo explorará detalhadamente cada uma das cinco forças e sua aplicação na formulação de estratégias competitivas.</div><div style="font-size: x-large; text-align: justify;"><br /></div><div style="text-align: justify;"><span style="color: red; font-size: x-large;"><a href="https://pay.hotmart.com/X90539680V" target="_blank">COMPRAR eBook AGORA <<<</a></span></div><div style="text-align: justify;"><span style="color: red; font-size: x-large;"><br /></span></div></span><p></p><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; margin: 1.25em 0px; text-align: justify; white-space-collapse: preserve;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"><span style="font-size: large;">Palavras-Chave:</span></span></p><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;">Modelo de Porter</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;">Forças Competitivas</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;">Estratégia Empresarial</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;">Análise de Ambiente</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;">Competitividade</span></li></ul><ol style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-reset: list-number 0; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style: none; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span color="var(--tw-prose-bold)" style="font-size: large; font-weight: 600;">Referências:</span></p></li></ol><ul style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: initial; list-style-position: initial; margin: 1.25em 0px 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;">Porter, M. E. (1979). "How Competitive Forces Shape Strategy."</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;">Grant, R. M. (2008). "Contemporary Strategy Analysis: Concepts, Techniques, Applications."</span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; display: block; margin: 0px; min-height: 28px; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;">Barney, J. B. (1991). "Firm Resources and Sustained Competitive Advantage."</span></li></ul>
Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-18810144533409130282024-01-28T22:59:00.001-03:002024-01-28T22:59:28.529-03:00 Os Diferentes Tipos de Contabilidade / Também em AUDIO<h1 style="text-align: left;"> <span><a name='more'></a></span></h1><h1 style="text-align: left;"><span style="font-size: x-large;">Os Diferentes Tipos de Contabilidade</span></h1><div><a href="https://drive.google.com/file/d/1f4EyPfJ4DpT7eNBkOEGCeVhS5DpMF3Tq/view?usp=sharing" target="_blank"><span style="font-size: x-large;"><b>AUDIO DESTE ARTIGO <<< CLIQUE</b></span></a></div><ol style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: #f7f7f8; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-reset: list-number 0; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style: none; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"><a href="https://blogdoprofessorari.blogspot.com/2024/01/a-importancia-da-contabilidade.html" target="_blank">Contabilidade Financeira</a>:</span> Também conhecida como contabilidade externa, seu foco principal é a elaboração de demonstrações financeiras precisas e transparentes para uso por partes externas, como acionistas, investidores, reguladores e credores (Hendriksen, 1977). Ela segue os Princípios de Contabilidade Geralmente Aceitos (GAAP) ou normas internacionais, como o IFRS.</span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"><a href="https://blogdoprofessorari.blogspot.com/2024/01/contabilidade-para-gestao-passado.html" target="_blank">Contabilidade Gerencial</a>:</span> Também chamada de contabilidade de gestão, concentra-se na produção de informações financeiras para uso interno nas organizações (Horngren, et al., 2018). Seu objetivo é auxiliar a alta administração a tomar decisões estratégicas, planejar, controlar custos e melhorar o desempenho empresarial.</span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"><a href="https://blogdoprofessorari.blogspot.com/search?q=Contabilidade+de+Custos" target="_blank">Contabilidade de Custos</a>:</span> Este tipo de contabilidade se concentra na análise dos custos de produção, incluindo custos diretos e indiretos, fixos e variáveis. Ajuda as empresas a determinar o custo de produção de produtos ou serviços, permitindo uma gestão eficiente dos recursos (Horngren, et al., 2018).</span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"><a href="Entendendo a Contabilidade Fiscal: Desvendando a Complexidade Tributária Brasileira">Contabilidade Fiscal</a>:</span> Envolve o cálculo, relatório e pagamento de impostos devidos ao governo. Os contadores fiscais garantem que as empresas cumpram todas as obrigações fiscais e aproveitem incentivos fiscais disponíveis (Elliott & Elliott, 2016).</span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;"><a href="https://blogdoprofessorari.blogspot.com/2022/04/project-accounting-contabilidade-de.html" target="_blank">Contabilidade de Gestão de Projetos</a>:</span> Usada principalmente em empresas que executam projetos, como empresas de construção ou consultorias. A contabilidade de gestão de projetos monitora os custos e o desempenho financeiro de projetos específicos para garantir que eles sejam executados dentro do orçamento (Drury, 2018).</span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: large; font-weight: 600;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade de Entidades Sem Fins Lucrativos:</span> Organizações sem fins lucrativos, como instituições de caridade, escolas e hospitais, usam esse tipo de contabilidade para acompanhar suas finanças e demonstrar a conformidade com as leis fiscais e regulamentos específicos para organizações sem fins lucrativos (Suttie & Martin, 2015).</span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Ambiental:</span> Este tipo de contabilidade concentra-se na análise dos custos e benefícios ambientais de práticas comerciais e ajuda as empresas a monitorar e relatar seu impacto ambiental, bem como atender a regulamentações ambientais (Gray et al., 2014).</span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: large; font-weight: 600;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Forense:</span> Envolve a investigação de fraudes financeiras, irregularidades contábeis e disputas legais. Os contadores forenses são frequentemente chamados para analisar evidências financeiras em casos judiciais (Singleton et al., 2014).</span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-size: large; font-weight: 600;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Pública:</span> Os contadores públicos trabalham em empresas de contabilidade que oferecem serviços de auditoria, consultoria e preparação de impostos para uma variedade de clientes, incluindo empresas, organizações sem fins lucrativos e indivíduos (Buckley et al., 2019).</span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Internacional:</span> Lida com questões contábeis relacionadas a empresas que operam em múltiplos países e precisam cumprir as normas contábeis internacionais, como o IFRS (Nobes & Parker, 2018).</span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Perícia Contábil:</span> Envolve a investigação e análise de questões financeiras complexas, frequentemente relacionadas a litígios. Os peritos contábeis fornecem pareceres especializados em disputas judiciais (Antle & Nalebuff, 1991).</span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><br /></span></p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px; text-align: justify;"><span style="font-size: large;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Societária:</span> Refere-se à preparação de demonstrações financeiras de acordo com os princípios contábeis estabelecidos para as sociedades comerciais. Ela aborda questões específicas de divulgação e apresentação de informações financeiras para acionistas e partes interessadas (Lev & Gu, 2016).</span></p></li></ol><div><span face="Söhne, ui-sans-serif, system-ui, -apple-system, Segoe UI, Roboto, Ubuntu, Cantarell, Noto Sans, sans-serif, Helvetica Neue, Arial, Apple Color Emoji, Segoe UI Emoji, Segoe UI Symbol, Noto Color Emoji" style="color: #374151;"><span style="white-space-collapse: preserve;">Referencias:</span></span></div><div><span face="Söhne, ui-sans-serif, system-ui, -apple-system, Segoe UI, Roboto, Ubuntu, Cantarell, Noto Sans, sans-serif, Helvetica Neue, Arial, Apple Color Emoji, Segoe UI Emoji, Segoe UI Symbol, Noto Color Emoji" style="color: #374151;"><span style="white-space-collapse: preserve;"><br /></span></span></div><div><ol style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; background-color: #f7f7f8; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; color: #374151; counter-reset: list-number 0; display: flex; flex-direction: column; font-family: Söhne, ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, Ubuntu, Cantarell, "Noto Sans", sans-serif, "Helvetica Neue", Arial, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; font-size: 16px; list-style: none; margin: 1.25em 0px; padding: 0px; white-space-collapse: preserve;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Financeira:</span> Hendriksen, E. S., & Van Breda, M. F. (1977). "Accounting Theory." McGraw-Hill.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade de Custos:</span> Horngren, C. T., Datar, S. M., & Rajan, M. V. (2018). "Cost Accounting: A Managerial Emphasis." Pearson.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Fiscal:</span> Elliott, B., & Elliott, J. (2016). "Financial Accounting and Reporting." Pearson.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade de Gestão de Projetos:</span> Drury, C. (2018). "Management and Cost Accounting." Cengage Learning.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade de Entidades Sem Fins Lucrativos:</span> Suttie, D., & Martin, R. (2015). "Accounting for Non-Accountants." Pearson.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Ambiental:</span> Gray, R., Bebbington, J., & Collison, D. (2014). "Environmental Accounting, Sustainability, and Accountability." Routledge.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Forense:</span> Singleton, T. W., Singleton, A. J., & Bologna, J. J. (2014). "Fraud Auditing and Forensic Accounting." Wiley.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Pública:</span> Buckley, P. J., & Hassan, M. (2019). "Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization." Emerald Publishing Limited.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Internacional:</span> Nobes, C. W., & Parker, R. H. (2018). "Comparative International Accounting." Pearson.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Perícia Contábil:</span> Antle, R., & Nalebuff, B. (1991). "Accounting for Growth." Journal of Economic Perspectives, 5(2), 147-168.</p></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; counter-increment: list-number 1; display: block; margin-bottom: 0px; margin-top: 0px; min-height: 28px; padding-left: 0.375em;"><p style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; margin: 0px;"><span color="var(--tw-prose-bold)" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(69,89,164,.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 transparent; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 transparent; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 transparent; --tw-shadow: 0 0 transparent; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(217, 217, 227); box-sizing: border-box; font-weight: 600;">Contabilidade Societária:</span> Lev, B., & Gu, F. (2016). "The End of Accounting and the Path Forward for Investors and Managers." Wiley.</p></li></ol></div>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0tag:blogger.com,1999:blog-2788782027854962321.post-55923544519158366992024-01-28T18:10:00.000-03:002024-01-28T18:10:43.835-03:00Explorando a Indústria 4.0 / Agora com Audio<p><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: 15.6px; margin-top: 0px; text-size-adjust: 100%;"><span></span></span></p><a name='more'></a><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: 15.6px; margin-top: 0px; text-size-adjust: 100%;"><br /></span><div><span style="color: #13343b; font-size: large;"><span style="caret-color: rgb(19, 52, 59);"><b><a href="https://drive.google.com/file/d/1yTOsdvpcF235PKehl0QDnaDKs52ednLt/view?usp=sharing" target="_blank">Para ouvir o conteúdo desta Postagem clique AQUI <<<<<</a></b></span></span></div><div><span style="color: #13343b; font-size: large;"><span style="caret-color: rgb(19, 52, 59);"><br /></span></span></div><div style="text-align: justify;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: 15.6px; margin-top: 0px; text-size-adjust: 100%;"><br /></span></div><div><div style="text-align: justify;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: x-large; margin-top: 0px; text-size-adjust: 100%;">A Indústria 4.0, também conhecida como a Quarta Revolução Industrial, é um movimento de transformação da sociedade, que envolve a confluência, integração e digitalização de tecnologias já conhecidas e outras inovadoras. Ela não se restringe apenas às unidades fabris, mas abrange todo o ecossistema industrial, favorecendo a agilidade, autonomia e eficiência, e abrindo espaço para novas oportunidades de negócios.</span></div><p></p><p style="text-align: justify;"><span style="font-size: large;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; text-size-adjust: 100%;"></span></span></p><div class="separator" style="clear: both; text-align: center;"><span style="font-size: large;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; text-size-adjust: 100%;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjkgrF0wxA26FFXGs9cl3zsSP-7KiB48A3pmTG1NGc0UQQJwNakN-7WWteYNPCMcdFgIBHv_zMbd2D_ZuJBSG6IvjAry1cFinvjQHfevadu66vIaAWSvOJiJ3tf0REpQGD5UlRFDcM0xmDrhOQYTl8Y-W1WhxdFnQBlmt9hv0jO6U1fC2g8eS2AcZoLJMPq/s260/INDUSTRIA%204.0.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="194" data-original-width="260" height="346" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjkgrF0wxA26FFXGs9cl3zsSP-7KiB48A3pmTG1NGc0UQQJwNakN-7WWteYNPCMcdFgIBHv_zMbd2D_ZuJBSG6IvjAry1cFinvjQHfevadu66vIaAWSvOJiJ3tf0REpQGD5UlRFDcM0xmDrhOQYTl8Y-W1WhxdFnQBlmt9hv0jO6U1fC2g8eS2AcZoLJMPq/w464-h346/INDUSTRIA%204.0.png" width="464" /></a></span></span></div><span style="font-size: large;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; text-size-adjust: 100%;"><br />A Indústria 4.0 eleva a automação nas indústrias por meio de sistemas e máquinas inteligentes e conectados, propiciando a fusão entre tecnologias digitais, físicas e biológicas.</span></span><p></p><span style="font-size: large;"><div class="inline-flex relative -top-[0.3rem] light font-sans text-base text-textOff dark:text-textOffDark selection:bg-superDuper selection:text-textMain" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-text-opacity: 1; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; color: rgb(100 100 95/var(--tw-text-opacity)); display: inline-flex; font-family: var(--font-fk-grotesk-neue),ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica Neue,Arial,"Noto Sans",sans-serif,"Apple Color Emoji","Segoe UI Emoji","Segoe UI Symbol","Noto Color Emoji"; line-height: 1.5rem; position: relative; top: -0.3rem;"><span class="text-[0.60rem]" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; text-align: justify;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; text-size-adjust: 100%;">No contexto brasileiro, a Indústria 4.0 está gradualmente se estabelecendo, e as empresas precisam se preparar para atender às exigências do mercado e aproveitar as oportunidades oferecidas por esse avanço tecnológico</span></span></div><div class="inline-flex relative -top-[0.3rem] light font-sans text-base text-textOff dark:text-textOffDark selection:bg-superDuper selection:text-textMain" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-text-opacity: 1; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; color: rgb(100 100 95/var(--tw-text-opacity)); display: inline-flex; font-family: var(--font-fk-grotesk-neue),ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica Neue,Arial,"Noto Sans",sans-serif,"Apple Color Emoji","Segoe UI Emoji","Segoe UI Symbol","Noto Color Emoji"; line-height: 1.5rem; position: relative; top: -0.3rem;"><span class="text-[0.60rem]" style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; text-align: justify;"><br /></span></div></span><p><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: large; text-size-adjust: 100%;"></span><span class="block mt-md" face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; display: block; margin-top: 16px; text-size-adjust: 100%;"></span><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: large; text-size-adjust: 100%;"></span></p><div style="text-align: justify;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: large; text-size-adjust: 100%;">A Indústria 4.0 traz benefícios como a automatização e informatização, a inteligência artificial, a Internet das Coisas (IoT) e a melhoria da cadeia de suprimentos, além de impactar positivamente a transformação digital das empresa.</span></div><div style="text-align: justify;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: large; text-size-adjust: 100%;"><span style="text-align: center;"><br /></span></span></div><div style="text-align: justify;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: large; text-size-adjust: 100%;"><span style="text-align: center;">Ela também exige que gestores e empresários acompanhem a modernização, pois representa um salto tecnológico nos processos internos das empresas e nos produtos e serviços que comercializam.</span></span></div><p></p><p style="text-align: justify;"><span style="font-size: large;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; text-size-adjust: 100%;">Em resumo, a Indústria 4.0 é um fenômeno que está redefinindo a forma como as indústrias operam e oferece inúmeras oportunidades para as empresas que se preparam adequadamente para essa revolução</span></span></p><p style="text-align: justify;"><span style="font-size: large;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; caret-color: rgb(19, 52, 59); color: #13343b; text-size-adjust: 100%; white-space: nowrap;">.</span><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; caret-color: rgb(19, 52, 59); color: #13343b; text-size-adjust: 100%;"> As principais tecnologias da Indústria 4.0 incluem</span></span></p><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; caret-color: rgb(19, 52, 59); color: #13343b; font-size: large; text-size-adjust: 100%;"></span><ol class="list-outside list-decimal marker:font-mono marker:text-sm pl-11" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-family: __fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"; list-style-image: none; list-style-position: outside; margin: 0px; padding: 0px 0px 0px 2.75rem; text-size-adjust: 100%;"><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-bottom: 0.5em; margin-top: 0.5em; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-top: 1.25em;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box;">Internet das Coisas (IoT)</span></span><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-bottom: 1.25em;">: Conexão e comunicação entre objetos, coletando e trocando dados.</span></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-bottom: 0.5em; margin-top: 0.5em; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-top: 1.25em;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box;">Inteligência Artificial (IA)</span></span><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-bottom: 1.25em;">: Simulação de processos de inteligência humana por máquinas.</span></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-bottom: 0.5em; margin-top: 0.5em; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-top: 1.25em;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box;">Big Data e Analytics</span></span><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-bottom: 1.25em;">: Análise de grandes volumes de dados para obter insights e padrões.</span></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-bottom: 0.5em; margin-top: 0.5em; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-top: 1.25em;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box;">Segurança Cibernética</span></span><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-bottom: 1.25em;">: Proteção de sistemas, redes e dados contra ataques cibernéticos.</span></span></li><li style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-bottom: 0.5em; margin-top: 0.5em; padding-left: 0.375em; text-align: justify;"><span style="font-size: large;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-top: 1.25em;"><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box;">Computação em Nuvem</span></span><span style="--tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-ring-color: rgba(59,130,246,0.5); --tw-ring-offset-color: #fff; --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-offset-width: 0px; --tw-ring-shadow: 0 0 #0000; --tw-rotate: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-shadow-colored: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-skew-x: 0; --tw-skew-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; margin-bottom: 1.25em;">: Armazenamento e acesso a dados e programas pela internet.</span></span></li></ol><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: large; margin-bottom: 0px; text-size-adjust: 100%;"><div style="text-align: justify;">Essas tecnologias impulsionam a automação, a eficiência e a integração de processos na indústria, promovendo a chamada Quarta Revolução Industrial. Elas estão transformando a maneira como as empresas operam e oferecem inúmeras oportunidades de inovação e crescimento.</div></span><div style="text-align: justify;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: large; margin-bottom: 0px; text-size-adjust: 100%;"><br /></span></div><div style="text-align: justify;"><span face="__fkGroteskNeue_532e43, __fkGroteskNeue_Fallback_532e43, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji"" style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); -webkit-text-size-adjust: 100%; border: 0px solid rgb(229, 231, 235); box-sizing: border-box; caret-color: rgb(19, 52, 59); color: #13343b; font-size: 15.6px; margin-bottom: 0px; text-size-adjust: 100%;"><br /></span></div></div>Ari Lopeshttp://www.blogger.com/profile/03465037213849268056noreply@blogger.com0