Tópicos de Contabilidade Gerencial - Moodle antigo do Stoa

Tópicos de Contabilidade Gerencial
Edgard Cornachione, Ph.D.
#02
Renato Azevedo
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Copyright © 2009 by Cornachione
But first...
Tarefas:
-Leitura prévia (próxima aula)
-Organizar os grupos (Projeto)
-Projeto - identificar organizações potenciais e contatos
Atividade (postar no Moodle):
A1) Reflexão crítica sobre vantagens e desvantagens ligadas ao credencialismo formal profissional, como é o caso do CMA e CPA nos EUA. Foco em Contab. Gerencial.
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Copyright © 2009 by Cornachione
But first…
Moodle
http://moodle.stoa.usp.br/
Cadastro!
[Número USP]
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Projeto
Projeto Final
Times
Revisão
Próximos Passos
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Temas
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Contabilidade Gerencial
Negócios Globais Gestão, Talento & Carreira Gerencial
Representação | Realidade (contábil)
Orçamento & Projeções
Conformidade & Qualidade
Ética & Ética Profissional
Balanced Scorecard 5
Copyright © 2009 by Cornachione
Warming up...
?
? ?
?
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Supply & Demand Graph
Interactive Graph
7
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CIA – Economic Data
Fact Book
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Copyright © 2009 by Cornachione
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Negócios Globais
•  Nations
•  International Trade
i.e., Outsourcing
Less Expensive Manufacturing, Labor, Supplies …
Obtain Services/Goods
Better Conditions
(advantage)
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Balance of Trade
• Exporting
• Importing
Goods / Services
US Trade Deficit 1980-2010 (US$ BI)
TABLE 3.1
(p.79)
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© McGraw-Hill
Copyright © 2009 by Cornachione
Top 10 Countries (w/ US)
TABLE 3.2
(p.80)
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© McGraw-Hill
Copyright © 2009 by Cornachione
Balance of Payments
•  Balance of trade
•  Foreign Investments
•  Foreign Aid
•  Loans
•  Military Expenditures
•  Tourism
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International Trade Barriers
•  Economic
–  Development, Infrastructure, Currency •  Legal/Political
–  Laws/Regulations, Tariffs/Quotas, Political Issues
•  Social/Cultural
–  Language, Family, Religion
•  Technological
–  Different Levels, Standards (Phone/TV)
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© McGraw-Hill
Copyright © 2009 by Cornachione
Trade Agreements
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GATT
WTO
NAFTA
EU
MERCOSUR
APEC
World Bank
IMF
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© McGraw-Hill
Copyright © 2009 by Cornachione
International Business
•  Import/Export
•  Trading Companies •  Licensing & Franchising
•  Contract Manufacturing
•  Joint Ventures & Alliances
•  Direct Investment •  The MNC
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© McGraw-Hill
Copyright © 2009 by Cornachione
Top 10 Global Corporations
TABLE 3.6
(p.96)
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© McGraw-Hill
Copyright © 2009 by Cornachione
The Big Mac Index
•  The Economist
–  Global Currencies Exchange
–  BigMac (~120 countries)
–  Purchasing-Power Parity (PPP)
–  Agribusiness / Industry / Services –  Currency (under- or overvalued)
–  The BigMac Index – VIDEO (WEBSITE)
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© McGraw-Hill
Copyright © 2009 by Cornachione
Video Case (BP)
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Copyright © 2009 by Cornachione
Próxima aula...
Tarefas:
-Leitura prévia (próxima aula)
Artigo Frezatti et al. (no Moodle)
Conceitos (extra): G(1 & 2) | eB(1 & 2)
-Projeto – trazer 2-3 nomes de organizações potenciais e contatos
Atividade (postar no Moodle):
* Trazer Cruzadinhas respondidas (individualmente) 20
Copyright © 2009 by Cornachione