ResumoOffshoring é uma prática de negócios que despontou na literatura acadêmica como tópi-co importante de internacionalização, a partir dos anos 1990s. Embora seja comum nas rotinas empresariais, o número de estudos que contemplem práticas de offshoring por empresas startups ainda é escasso. Este estudo objetiva analisar os direcionadores que levam as startups, incubadas no complexo Unitec, a utilizarem offshoring, como parte da estratégia empresarial. Para o cumprimento desse objetivo, foi realizado um estudo de campo qualitativo, de caráter exploratório e descritivo, viabilizado por entrevistas com cinco startups e posterior análise de conteúdo. Custos, acesso à qualidade e à inovação são os principais direcionadores das atividades de offshoring praticadas pelas incubadas. Além disso, os resultados validam o valor estratégico dessa atividade para startups. A experiência profissional dos gestores surge como aspecto importante ao processo de tomada de decisão relacionado às práticas de offshoring.
Palavras-chave: Offshoring. Direcionadores. Startups.
Abstract
Offshoring is a business practice that has emerged in the academic literature as an important topic of internationalization since the 1990s. Although it is common in business
This paper contemplates the deepening of a research conducted by the Brazilian Micro and Small Business Support Service (SEBRAE) during the 26th Anprotec Conference held in Fortaleza, state of Ceará, in the year of 2016. The research included a method to map out the needs of the Brazilian Innovation Ecosystem and covered ten institutions such as Accelerators, represented by ABRAII (Brazilian Association of Innovation and Investment Accelerators), Co-working spaces-represented by the Impact Hub. a Development Bank, FINEP (Studies and Projects Funding Agency), Anjos do Brasil; Venture Capital Investment Funds-represented by ABVCAP (Brazilian Association of Private Equity & Venture Capital), Incubators-represented by SUPERA Incubator, SEBRAE (Brazilian Micro and Small Business Support Service), Businesses-represented by Samsung Brazil and Technology Innovation Nuclei, part of Universities, represented by FORTEC (National Forum of Managers of Innovation and Technology Transfer). For this mapping, a matrix that considers the business development stage model was used to identify key actions and gaps in innovative entrepreneurship fostering in Brazil, also taking five critical business development variables into consideration-technology, talent, finance, location, and evolution. The results point to recurrences and lack of support and contribute with proposals for the Brazilian innovation ecosystem. Keywords: Innovative entrepreneurship. Innovation ecosystem. Network of institutions. RESUMO Este artigo contempla o aprofundamento de uma pesquisa realizada pelo Serviço Brasileiro de Apoio às Micro e Pequenas Empresas (SEBRAE) durante a 26ª Conferência Anprotec, realizada em Fortaleza, Ceará, no ano de 2016. A pesquisa incluiu um método para mapear as necessidades do Ecossistema Brasileiro de Inovação e cobriu dez instituições tais como Aceleradoras, representadas pela ABRAII (Associação Brasileira de
Os parques tecnológicos se consolidaram como ambientes que fomentam a inovação e o desenvolvimento regional. Novas informações, tendências e tecnologias surgem constantemente, e a capacidade dos parques tecnológicos de monitorar novas tendências, aprender com a experiência e desenvolver novos recursos são importantes para garantir sua evolução e relevância no mercado. Partindo do entendimento de que parques tecnológicos são ambientes capazes de absorver novas informações, processá-las e evoluir ao longo do tempo, é importante compreender os mecanismos determinantes para essas evoluções. O objetivo desta pesquisa é analisar como as dimensões da capacidade absortiva são evidenciadas nos parques tecnológicos, a partir dos processos de digitalização ambiental. O foco desta pesquisa é o parque tecnológico como instituição. As empresas dentro dos parques são um número consideravelmente maior e podem ser abordadas em pesquisas futuras. Os resultados mostram uma influência positiva das dimensões pesquisadas sobre a capacidade de absorção dos parques tecnológicos.
The objective of this research is to analyze how the dimensions of the absorptive capacity are evidenced, from the processes of environmental scanning, as it is important to understand the mechanisms that are determinant for these evolutions. In order to validate the interview script, a pilot test was provided with the manager of Barcelona's La Salle Technova. After that, interviews with managers of five Tech Parks in Brazil, one in Spain, and one in South Africa were carried out. The results show a positive influence of the surveyed dimensions on the absorptive capacity of the technology parks.
Resumo
The overall objective of this study was to analyze the results of the implementation of the Costing System in Sales Price (CSSP), using a cost matrix that considers the distribution of indirect costs and fixed expenses in seven small and medium-sized industrial companies, located in “Serra Gaúcha” (RS), through a Reference Apportionment (RA) that parameterizes the revenue with the market value of each product. Data were collected in the year 2015. This study also contextualizes and provides a cost structure in a format similar to the Income Statement (IS), using, as main information source, the accounting data, financial records, analysis of accounting books and production data which were combined with semi-structured interviews. To sum up, this research has established the Costing System in Sales Price (CSSP) and the Reference Apportionment (RA) as criteria for distribution of indirect costs, reinforcing the idea that the
sales price should follow the market logic.
Palavras-chave: Reference Apportionment. Sales price. Costing system.
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