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CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior O café é uma riqueza da agricultura brasileira, podendo ser uma commodities ou um café especial. Este estudo tem o objetivo de verificar os efeitos gerados pelo transporte e armazenagem na cultura do café, em relação ao custo e o preço pago ao produtor rural no café commodity e no café especial da região do Cerrado Mineiro. Para isso foi realizada uma entrevista semiestruturada com um produtor que possui 32 anos de participação no mercado, para a qual perguntou-se sobre o transporte e armazenagem do café do Cerrado Mineiro. Para verificar se existe variância estatística entre o preço do café e os custos de transporte e armazenagem e, se eles são diferentes entre as duas especialidades de café, foi considerada a utilização dos testes de Pearson e t de Student, sendo que o Teste t foi realizado para os dados com distribuições normais, que foram testados utilizando o teste de Shapiro-Wilk. Os resultados apontam que a variável transporte se mostrou próxima nos cafés commodities e especiais, a variável armazenagem teve maior impacto no preço final de venda nos cafés commodities e especiais, devido aos diferentes tipos de cuidados para garantir a qualidade dos grãos. Concluise assim que o transporte e armazenagem estão dentre os maiores custos dos produtores de café, porém os investimentos nos cafés especiais são convertidos em benefícios para o produtor rural pois são valorizados no preço final por saca de 60Kg. Coffee is a wealth of Brazilian agriculture and can be a commodity or a special coffee. This study aimed to verify the effects generated by transport and storage in the coffee crop, in relation to the cost and price paid to the rural producer in the commodity coffee and in the special coffee of the Cerrado Mineiro region. For this, a producer was interviewed, 32 years ago in the market, for which we asked about the transport and storage of coffee from Cerrado Mineiro. To verify whether there is statistical variance between the price of coffee and transport and storage costs and, if they are different between the two coffee specialties, the use of Pearson and Student t tests was considered, and the t-test was performed for data with normal distributions, which were tested using the Shapiro-Wilk test. The results indicate that the transport variable was close in commodity and specialty coffees, the storage variable had a greater impact on the final selling price in commodity and specialty coffees, due to the different types of care to ensure grain quality. It is thus concluded that transport and storage are among the highest costs of coffee producers, but investments in specialty coffees are converted into benefits for the rural producer because they are valued in the final price per bag of 60Kg. Dissertação (Mestrado)

CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior O café tem um expressivo papel econômico no Brasil, sendo as cooperativas parte essencial do segmento cafeeiro no país. Os relacionamentos interorganizacionais são cada vez mais importantes na economia conectada de hoje para todas as organizações, inclusive, para as cooperativas. O relacionamento estreito influencia a adoção de técnicas de gestão de custos que vão além dos limites da firma, a exemplo do Open-Book Accounting (OBA). Diante do exposto, este estudo objetiva analisar como o OBA é praticado, considerando as suas dimensões, no relacionamento entre uma cooperativa cafeeira e seus cooperados e na perspectiva da Economia dos Custos de Transação. O estudo ocorreu por meio de um estudo de caso do relacionamento entre uma cooperativa e seus cooperados. Para a coleta de dados, foram utilizadas entrevistas semiestruturadas, análise documental e observação direta não participante. A técnica de análise dos dados empregada foi a Análise de Conteúdo (AC). Verificou-se, na relação estudada, que há a aplicação do OBA de forma bilateral, com frequência indeterminada de compartilhamento de informações, as quais são diversificadas e com alto nível de detalhamento no sentido cooperados-cooperativa e nível baixo no sentido cooperativa-cooperados. Foi possível notar também que tanto a cooperativa quanto os cooperados estão em busca de interesses próprios, mas, como o benefício de um interessa ao outro, a relação é baseada em cooperação e em confiança com previsão de diversos incentivos. Identificou-se, ainda, que a cooperativa utiliza as informações recebidas dos cooperados, principalmente, para planejar suas atividades e controlar a qualidade do café que irá receber. Já os cooperados utilizam as informações compartilhadas pela cooperativa para identificar compromissos mútuos por parte da cooperativa, garantir confiança e identificar o valor das sobras a que terá direito anualmente. Os achados permitiram identificar também que os custos de transação do relacionamento analisado não são nulos, porém são reduzidos, visto que, a priori, tanto a cooperativa como os cooperados não percebem oportunismo no uso das informações compartilhadas. Conclui-se, portanto, que o relacionamento estudado entre cooperativa e cooperados favorece a aplicação do OBA, uma vez que esse relacionamento é pautado em cooperação, que é um dos principais pilares para a sua efetiva aplicação e consequente geração dos potenciais benefícios. A princípio, embora possam existir tensões, não se percebe “polos opostos” nesse tipo de relacionamento, já que o intuito de constituição de uma cooperativa é adesão voluntária de seus membros cooperados e o auxílio na gestão dos seus negócios e na venda dos seus produtos. Este estudo contribui para a literatura, ampliando o conhecimento nas áreas de Administração e Contabilidade ao abordar o OBA aplicado em cooperativas. O estudo contribui também para a prática, possibilitando o entendimento da aplicação do OBA e demonstrando os pontos fortes e fracos da troca de informações sobre custos, processos e atividades no segmento do cooperativismo, que poderá ser útil para a cooperativa e cooperados aqui estudados mas, também para outros relacionamentos relevantes do mundo dos negócios. A pesquisa apresenta ainda contribuição de cunho social, pois, ao se ter uma adequada gestão de custos a partir do compartilhamento de informações no relacionamento cooperativa-cooperados, os negócios dos cooperados tendem a apresentar desempenho superior, refletindo na manutenção da atividade e na consequente geração de renda para as famílias envolvidas. Coffee has an expressive role on Brazil´s economy, cooperatives are essential on coffee business in the country. The interconnected relationships between organizations are getting more and more important each day in a connected economy, it brings all organizations closer, especially the cooperatives. The tight relationship causes the evolution and adoption of new technics of costs management, which goes beyond the company standard limits, for example the Open-book Accounting (OBA). That been said. The study targets, are analyzing how OBA´s is conducted, considering their dimensions, based on the relationship between the cooperatives and its partners, focusing on the perspective savings on transactions costs. That work was made through a study of a cooperative and its associates, and partners. To collect data, were used interviews, documents and data analysis, and direct observation without any intervention. The technique used to analyze data and documents was content analysis (CA). It was observed in the study the use of bilateral with no limited of exchanging information, which was very detailed when it was send partners to cooperative, and low detailed when it was from cooperative to partners. It was possible noticing that both cooperatives and partners were looking for their own personal interests, even tough, the growth of one is interesting to one another, makes the relationship based in trust and cooperation, providing several incentives. It was also observed, that the cooperative uses the information obtained from the partners, to plain their future activates, and control the quality of the coffee produced by them, that will be received. And the partners use that information to identify mutual commitment by the cooperative, ensure trust and identify the value of the leftover which they have an annual right to receive. It was also figured that the transactions costs weren´t zero, but they are reduced, observing that both partners and cooperative do not realize the opportunism of using the shared data. Summarizing, the relationship between cooperatives and partners are favorable to the use of the OBA, once the relationship is based in cooperation, which is the main foundation for its application and use, and achieves potential bilateral benefits. It can sometimes be tension in the relationship, but also shows that there are no ``different poles`` in this type of relation, seen that the objective of a creation of a cooperative is the voluntary entry of its members, and the assistance on managing their business and selling their products. This survey contributes to literature, amplifying the knowledge in areas such as business administration and accountability, when it talks about OBA, and showing, the strong and weak points about exchange of information on costs, processing and other activities used on cooperative´s activities, that can be useful to cooperatives and its associates, but also to another relevant fields on business world. The survey yet shows a social contribution, because when it demonstrates a adequate management of costs based on relation cooperative-partners, the partners business should present superior performance, reflecting directly on the activities maintenance, and as well bringing Incoming to the families involved in the process. Coffee has an expressive role on Brazil´s economy, cooperatives are essential on coffee business in the country. The interconnected relationships between organizations are getting more and more important each day in a connected economy, it brings all organizations closer, especially the cooperatives. The tight relationship causes the evolution and adoption of new technics of costs management, which goes beyond the company standard limits, for example the Open-book Accounting (OBA). That been said. The study targets, are analyzing how OBA´s is conducted, considering their dimensions, based on the relationship between the cooperatives and its partners, focusing on the perspective savings on transactions costs. That work was made through a study of a cooperative and its associates, and partners. To collect data, were used interviews, documents and data analysis, and direct observation without any intervention. The technique used to analyze data and documents was content analysis (CA). It was observed in the study the use of bilateral with no limited of exchanging information, which was very detailed when it was send partners to cooperative, and low detailed when it was from cooperative to partners. It was possible noticing that both cooperatives and partners were looking for their own personal interests, even tough, the growth of one is interesting to one another, makes the relationship based in trust and cooperation, providing several incentives. It was also observed, that the cooperative uses the information obtained from the partners, to plain their future activates, and control the quality of the coffee produced by them, that will be received. And the partners use that information to identify mutual commitment by the cooperative, ensure trust and identify the value of the leftover which they have an annual right to receive. It was also figured that the transactions costs weren´t zero, but they are reduced, observing that both partners and cooperative do not realize the opportunism of using the shared data. Summarizing, the relationship between cooperatives and partners are favorable to the use of the OBA, once the relationship is based in cooperation, which is the main foundation for its application and use, and achieves potential bilateral benefits. It can sometimes be tension in the relationship, but also shows that there are no ``different poles`` in this type of relation, seen that the objective of a creation of a cooperative is the voluntary entry of its members, and the assistance on managing their business and selling their products. This survey contributes to literature, amplifying the knowledge in areas such as business administration and accountability, when it talks about OBA, and showing, the strong and weak points about exchange of information on costs, processing and other activities used on cooperative´s activities, that can be useful to cooperatives and its associates, but also to another relevant fields on business world. The survey yet shows a social contribution, because when it demonstrates a adequate management of costs based on relation cooperative-partners, the partners business should present superior performance, reflecting directly on the activities maintenance, and as well bringing Incoming to the families involved in the process. Dissertação (Mestrado)

CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior Ao longo dos anos, tem-se discutido sobre os diferentes papéis que o controller ocupa nas organizações e a atual discussão consiste na dicotomia do papel dos controllers enquanto bean-counters, que corresponde àqueles centrados na produção de informações que auxiliam o processo de gestão, ou como business partners, que estão envolvidos no processo de gestão da empresa e outras áreas organizacionais, sendo considerados verdadeiros parceiros de negócios. Compreende-se que o controller compõe o alto escalão, uma vez que sua principal função é contribuir para o bom desempenho organizacional. Ao se falar do alto escalão, tem-se a Teoria dos Altos Escalões (TAE), que busca explicar as estratégias organizacionais e o desempenho das organizações a partir da análise de características pessoais daqueles que participam do processo de gestão da entidade. Assim, o objetivo desta pesquisa é compreender como os valores e a base cognitiva, propostos pela TAE, são percebidos nas escolhas estratégicas do controller em empresas atuantes no Brasil e em Portugal. Para tanto, realizou-se uma pesquisa de abordagem qualitativa, com paradigma de investigação interpretativista. Foram realizados dois estudos de caso e entrevistas com controllers e ex-controllers de diferentes organizações, com distintas realidades empresariais nos dois países: Brasil e Portugal. O método utilizado nesta pesquisa é o de shadowing e para complementar a análise, foi feito a triangulação das fontes mediante entrevistas e coleta de documentos. A inovação da pesquisa está em averiguar as características pessoais, sob a perspectiva dos valores e a base cognitiva em uma abordagem qualitativa no campo de pesquisa considerando o controller. Os resultados apontam que a experiência profissional anterior e a formação acadêmica são percebidas nas escolhas estratégicas realizadas pelos controllers investigados nos dois países. A respeito da formação acadêmica percebe-se que aspectos peculiares dos dois países são determinantes, sendo que no Brasil a formação em Contabilidade foi predominante, enquanto em Portugal destacou-se a formação em Gestão e outros cursos. Os resultados também apontam que os valores de coletivismo, racionalidade, dever e inovação se destacaram enquanto valores esperados para o exercício da função de controller; já o materialismo e o poder foram menos presentes. Foi possível observar que as funções e escolhas estratégicas que cada controller se envolve depende do perfil desse controller (características pessoais), mas também da forma que o ambiente organizacional é hierarquicamente estruturado, da cultura organizacional, do grau de autonomia que o alto escalão confere a esse profissional e até mesmo características de membros do alto escalão que está a frente da empresa, além das especificidades de cada país. Dessa maneira, esta pesquisa contribui de forma teórica para ampliação do campo de aplicação da TAE, principalmente por investigar aspectos mais subjetivos da atuação de gestores e escolhas estratégicas. Contribui de forma prática para as empresas na estruturação organizacional do processo de gestão, alinhando o perfil do controller e os objetivos organizacionais. Over the years, there has been some discussions on the different roles that the controller occupies in organizations and the current one consists of the dichotomy of the role of controllers as bean-counters, which corresponds to those centered on the production of information that assist the management process, or as business partners, who are involved in the company's management process and other organizational areas, being considered true business partners. It is understood that the controller makes up the top echelon, once its main function is to contribute to good organizational performance. When talking about the high echelons, we have the Upper Echelons Theory, which seeks to explain the organizational strategies and the performance of organizations based on the analysis of the personal characteristics of those who participate in the management process of the entity. Thus, the objective of this research is to understand how the values and the cognitive basis, proposed by Upper Echelons Theory, are perceived in the strategic choices of the controller in companies operating in Brazil and Portugal. Therefore, a qualitative research was carried out, with an interpretive research paradigm. Two case studies and interviews were conducted with controllers and ex-controllers from different organizations, with different business realities in both countries: Brazil and Portugal. The method used in this research is shadowing and to complement the analysis, the sources were triangulated through interviews and document collection. The innovation of the research is to examine personal characteristics, from the perspective of values and the cognitive basis in a qualitative approach in the field of research considering the controller. The results show that previous professional experience and academic training are perceived in the strategic choices made by the controllers investigated in both countries. Regarding academic training, it is clear that peculiar aspects of the two countries are decisive, and in Brazil training in Accounting was predominant, while in Portugal training in Management and other courses stood out. The results also point out that the values of collectivism, rationality, duty and innovation stood out as expected values for exercising the role of controller; materialism and power were less present. It was possible to observe that the functions and strategic choices in which each controller engages depends on the profile of that controller (personal characteristics), but also on the way that the organizational environment is hierarchically structured, on the organizational culture, on the level of autonomy that the high echelon gives this professional and even the characteristics of high-level members who are at the head of the company, besides the specificities of each country. Thus, this research contributes in a theoretical way to expand the field of application of Upper Echelons Theory, mainly by investigating more subjective aspects of the performance of managers and strategic choices. It contributes in a practical way to companies in the organizational structuring of the management process, aligning the controller's profile and the organizational objectives. Tese (Doutorado)