Excelência em desempenho e a contabilidade

• Ano de defesa: 2006
• Autor(a) principal: Godoy, Gilson de
• Orientador(a): Santos, Neusa Maria Bastos Fernandes
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Excelência em desempenho; Contabilidade; Desempenho
• Palavras-chave em Inglês: Management excellence; Accounting
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1637

The aim of this dissertation is to identify the contributions of the implementation of a program of excellence in performance and the respective participation of the Accounting Department. The research is of the descriptive-exploratory type and the method of proceeding is the study of a single case, accomplished in a large Americanmultinational company in the glassmaking sector, and a leader in the market. The data were collected by means of interviews and documentary sources. The object of the study is a corporative program of excellence in performance, developed by Corning Enterprise. The Foundation for the National Prize of Quality demonstrates the bases and criteria of the excellence, which had been elaborated on the bases of the American prize Malcolm Baldrige National Quality Award, with which Corning has already been awarded some times. A characteristic of this prize is not to prescribe methodologies and tools of management to reach the excellence, each organization chooses, adjusts or develops a program on the basis of the fundaments of the excellence. The data collected show that the participation of the Accounting Department is relevant in the process of management of Corning Enterprise. The Accounting Department represents the main source of information for the management and develops projects for the Program of Excellence in Performance. With the objective to generate other contributions for this program, the Accounting Department is starting a process of consolidation and evidencing of the various financial gains of all the projects of the company, as well as, of analyzing and selecting projects based on the financial returns. It was concluded that the Accounting supplies financial and non-financial information, which contribute to the management of the organizations. Much of such information is strategic and vital to lead the organizations so that they can reach their objectives. The accounting reports can include information on the programs of excellence in performance and quality, integrating the indicators and contributing to the strategic control