Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/4402
Título: Constraints theory (TOC): an analysis of case studies avaiable in conference proceedings
TEORIA DAS RESTRIÇÕES (TOC): UMA ANÁLISE DE ESTUDOS DE CASO DISPONÍVEIS EM ANAIS DE CONGRESSOS
Editora / Evento / Instituição: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
Descrição: This article analyzes the application of Constraints Theory in papers presented in the electronic proceedings of three scientific events of the accounting area (Brazilian Congress of Costs, Meeting and Congress ANPAD USP Controller and Accounting) from 1994 to 2010. The research methodology employed content analysis with a quantitative approach in a non-probabilistic sample per trial of articles dealing exclusively with this theory and that used as a research technique case study. It can be observed that among the entities studies, 50% were private, 18.2% were public, 4.5% were nonprofit and 27.3% of cases did not report the type of organization studied; regarding size, 18% were micro enterprises, large companies were 9% and 73% of cases it was not possible to identify the size of the entity, as to the economic sector of activity, 50% belonged to the industrial sector, 32% were in the service sector and 18% was part of public administration. With regard to the type of enforcement of TOC, accounting gains was used in 50% of case studies, followed by the reasoning process with 27%, the combined method of drum-lung-string with accounting earnings with 14 % and the method-lung-rope drum with 9%. Several contributions arising from the enforcement of TOC were highlighted by the studies analyzed. Among them, the stood out was the improvement of the process of decision making and increased profitability. The study shows that the TOC be a tool that contributes to the outcomes of organizations of various types, sizes and sectors of economic activity.   Keywords: Drum-Buffer-Rope; Accounting Gains; Reasoning Process.
Este artigo analisa a aplicação da Teoria das Restrições em trabalhos apresentados nos anais eletrônicos de três eventos científicos da área contábil (Congresso Brasileiro de Custos, Encontro da ANPAD e Congresso USP de Controladoria e Contabilidade) entre os anos de 1994 e 2010. A metodologia de pesquisa empregada tomou como referência principal a análise de conteúdo com abordagem quantitativa numa amostra não probabilística por julgamento dos artigos que tratavam exclusivamente dessa teoria e que utilizaram como ferramenta de pesquisa a técnica de estudo de caso. Pode-se observar que 50% das entidades estudadas eram privadas, 18,2% eram públicas, 4,5% eram entidades sem fins lucrativos e 27,3% dos casos não informou o tipo de entidade estudada; quanto ao porte, 18% eram microempresas, 9% eram grandes empresas e em 73% dos casos não foi possível identificar o porte da entidade; quanto ao setor econômico de atuação, 50% pertenciam ao setor industrial, 32% pertenciam ao setor de serviço e 18% fazia parte da administração pública. No que diz respeito ao tipo de aplicação da TOC, a contabilidade de ganhos foi utilizada em 50% dos estudos de caso, seguido do processo de raciocínio com 27%, da conjugação do método tambor-pulmão-corda com a contabilidade de ganhos com 14% e do método tambor-pulmão-corda com 9%. Diversas contribuições decorrentes da aplicação da TOC foram apontadas pelos estudos analisados. Dentre elas, destacou-se o aperfeiçoamento do processo de tomada de decisão e o aumento da rentabilidade das empresas. O estudo revela ser a TOC uma ferramenta que contribui para os resultados de organizações de diversos tipos, portes e segmentos econômicos de atuação.Palavras-chave: Theory of Constraints (TOC); Tambor-Pulmão-Corda; Contabilidade de Ganhos; Processo de Raciocínio.Constraints Theory (Toc): an Analysis of Case Studies Avaiable in Conference ProceedingsABSTRACTThis article analyzes the application of Constraints Theory in papers presented in the electronic proceedings of three scientific events of the accounting area (Brazilian Congress of Costs, Meeting and Congress ANPAD USP Controller and Accounting) from 1994 to 2010. The research methodology employed content analysis with a quantitative approach in a non-probabilistic sample per trial of articles dealing exclusively with this theory and that used as a research technique case study. It can be observed that among the entities studies, 50% were private, 18.2% were public, 4.5% were nonprofit and 27.3% of cases did not report the type of organization studied; regarding size, 18% were micro enterprises, large companies were 9% and 73% of cases it was not possible to identify the size of the entity, as to the economic sector of activity, 50% belonged to the industrial sector, 32% were in the service sector and 18% was part of public administration. With regard to the type of enforcement of TOC, accounting gains was used in 50% of case studies, followed by the reasoning process with 27%, the combined method of drum-lung-string with accounting earnings with 14 % and the method-lung-rope drum with 9%. Several contributions arising from the enforcement of TOC were highlighted by the studies analyzed. Among them, the stood out was the improvement of the process of decision making and increased profitability. The study shows that the TOC be a tool that contributes to the outcomes of organizations of various types, sizes and sectors of economic activity.Keywords: Drum-Buffer-Rope; Accounting Gains; Reasoning Process.
URI: http://rebacc.crcrj.org.br/handle/123456789/4402
Outros identificadores: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/1327
Aparece nas coleções:Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ

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