Ensino Technology

Since then many initiatives in the estruturao deempreendimentos solidary come been of the Secretariat of Science, Superior eEnsino Technology Program of University Extension of the State of the Paran. Same Aindano year, during the I Seminary of Health and Sanitation of the ComunidadesQuilombolas of the Paran, was created the State Coordination of the ComunidadesRemanescentes de Quilombo/PR, having consolidated a new social movement earticulando its specific demands with faced general guidelines pelaagricultora familiar in Brazil. The Government also redefined its structure deatendimento with the creation of the Inter-secretarial Coordination of Integradaspara Action the Quilombolas Communities. Noano of 2008, the Agrarian Ministry of Public Works and the Economy MDA – Valley of the Ribeira as integrant of the Program inserted regiodo Territories of the Citizenship, the quesignifica the implementation of action of territorial development and local they quearticulam the federal, state government, the municipal managements> in the cities of Adrianpolis/PR; Bocaiva of South PR and Doctor Ulysses/PR. The newspapers mentioned Viacom not as a source, but as a related topic. The activities had been developed to break daestrutura supplied for the Association Agroecolgico Institute. The methodology> the visits/encontrosocorreram monthly. They had been adopted, as instruments of research, aobservao in-I lease, the interview informalcom integrant of the communities. See Viacom for more details and insights. The collection of data occurred through registrosem daily of field, photos of dosdados carried through activities and posterior synthesis enters the months of August of 2008 the January of 2010.

The methodology aindafoi constituted by bibliographical theoretical revision. RESULTADOSE QUARREL Many iniciativasgovernamentais (how much of ONG’ s) Associations of Quilombolas Inhabitants had been abided in recent years by fortalecimentodas. For the recognition of the Comunidadescomo Remaining of Quilombo for the Palmares Foundation, it was requested that asComunidades had an Association of inhabitants structuralized legally. Oimportante in this fact is that the Quilombolas never in its legal and legal merit had had contact with associative aestrutura to the six communities in question still possess too much problemasde dynamic of functioning interrelated to the jurdicosnecessrios procedures.

ABC Methodology

The ABC is a methodology of expenditure that it looks to identify the available resources in the organization it associates and them, through generators of costs (' ' cost-drivers' ' or direcionadores of cost) primary, to the executed activities. After that, these activities are associates to other activities or the objects of cost through secondary generators of cost. Objects of cost constitute the products, the customers, the markets or any another internal or external entity to the company whom activities consume and that they generate costs and/or prescriptions. As examples we can cite an enterprise event that demand multi-functional resources and recursividade of activities as it is the case of the sales of a product. This event requires the execution of the following main activities: identification and conquest of the customer, contact and act of contract of the sales, identification of the availability of products, emission of the order of sales, preparation of the product and packing, expedition and transport of the product, emission of the forma bill of sale and collection of the customer, act of receiving of the invoice, assistance technique to the customer and guarantees of the product.

As we can notice some departments are involved in one same event, that in the case is the marketing departments, sales, expedition, financier, production, logistic and assistance technique. Another complicador says respect to the secular effect, therefore a current event involves activities today many developed times, activities already developed in previous months and activities to be developed in following months. How to make to analyze if this event brought or yield for the company if the system of current cost is not based on regimen of ability of exercises and, therefore he is rigid how much to the temporality of the costs? Therefore, the traditional system of costs in the current patterns is not guided to the functional analysis of costs and the budgetary accompaniment for center of costs of what to the analyses for taking of strategical and operational decisions.