Banca de DEFESA: Isamara Beatriz de Lira

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Isamara Beatriz de Lira
DATE: 16/12/2024
TIME: 14:30
LOCAL: Plataforma Teams: LINK https://abrir.link/lMwGX
TITLE:

COST INFORMATION AND ITS USE BY MANAGERS OF PUBLIC COMPANIES OF THE FEDERAL EXECUTIVE BRANCH: study of the companies EBC and Correios

KEY WORDS:
PAGES: 70
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This research aimed to analyze the usability of cost information by managers of public companies of the federal executive branch headquartered in the Distrito Federal in order to answer the following question: how do managers of public companies of the federal executive branch headquartered in the Federal Distrito Federal cost information for decision-making? The research can be classified as qualitative and quantitative, since a bibliographical survey was carried out and brainstorming and focus group techniques were applied. In addition, the Multicriteria Analysis Model for Decision Support – Constructivist (MCDA-C) was applied using the MyMCDA-C modeling software. A questionnaire was applied to managers of the Empresa Brasil de Comunicação (EBC) and the Empresa Brasileira de Correios e Telégrafos (ECT/Correios). The results demonstrated that cost information is used by public managers in the decision-making process, and is considered very important or important. In addition, it was found that the criteria raised in the study in question contribute to the usability of cost information.

COMMITTEE MEMBERS:
Interna - 1804227 - DANIELLE MONTENEGRO SALAMONE NUNES
Presidente - ***.440.347-** - EVALDO CESAR CAVALCANTE RODRIGUES - UnB
Interna - 388003 - FATIMA DE SOUZA FREIRE
Externa à Instituição - SUZANA GILIOLI DA COSTA NUNES - UFT