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Apuração de Fatores Não-controláveis: Um Estudo sobre as Ações da Empresa Rubi Engenharia em Prol da Redução dos Efeitos Negativos

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Author(s): Leonardo José Seixas Pinto | Daniel Ferreira Falcão | Paulo Roberto Barbosa Lustosa

Journal: Reunir : Revista de Administração, Contabilidade e Sustentabilidade
ISSN 2237-3667

Volume: 3;
Issue: Nº 2;
Start page: 109;
Date: 2013;
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Keywords: : Controllership. Uncontrollable factors. Avaliation.

ABSTRACT
This eminently qualitative research, discusses aspects related to factors uncontrollable by the organization. Prepared in the form of case study with the Ruby Engineering, medium-sized company with operations in Rio de Janeiro, this research aims to answer the following question: In what way the company manages its business in favor of reducing the negative effects of uncontrollable factors? It was found that the company studied non-controllable items are related to hand labor, the demand for raw materials,customer preference, the price of the product, the events of nature, riots, strikes and interdependence. The most important findings is that despite the non-controllability of such items, actions are taken ex-ante in order to minimize the negative impact of such events. However, the company makes decisions ex post, but on a smaller scale, thus corroborating the idea of Merchant and Van der Stede, where the measures found to minimize the effects of these costs are non-controllable through planning, training, study feasibility and market although this does not guarantee accuracy of the results seen in the control range of external variables.
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