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- W2912144231 abstract "Para se manterem competitivas no mercado atual, as empresas buscam cada vez mais desenvolver estratégias. Diante deste cenário, buscou-se implementar por meio de uma ferramenta da Contabilidade Gerencial o Mapeamento do Fluxo de Valor (MFV). O objetivo deste estudo foi apresentar como a elaboração de um MFV pode identificar as atividades que adicionam ou não valor em uma organização, permitindo que se reduza ou elimine as atividades que não agregam valor e que são desnecessárias à organização. Para tanto, utilizou-se de uma pesquisa-ação aplicada em uma empresa do ramo alimentício, especializada em buffet e marmitas, situada na região da Grande Florianópolis – SC. Foram identificadas e apresentadas as situações atual e futura desta organização, após implementado o MFV. Desse modo, a organização adquire uma visão holística os desperdícios, permitindo que os mesmos sejam reduzidos ou até eliminados.Palavras-Chave: Contabilidade Gerencial. Mapeamento de processo. Fluxo de valor. How to Reduce or Eliminate Activities that do not Accept Value in an OrganizationAbstract: To remain competitive in today's market, companies increasingly seek to develop strategies. In this scenario, we sought to implement through a management accounting tool the Value Stream Mapping (VSM). The objective of this study was to show how the development of a MFV can identify the activities that add value or not in an organization, allowing them to reduce or eliminate activities that do not add value and that are unnecessary to the organization. Therefore, we used a research-action applied to a food company that specializes in buffet and lunch boxes, located in the Greater Florianópolis - SC. They were identified and presented the current situation and future of the organization after the MFV implemented. Thus, the organization takes a holistic waste vision, allowing them to be reduced or even eliminated.Keywords: Management accounting. Process Maping. Value stream." @default.
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- W2912144231 date "2018-12-31" @default.
- W2912144231 modified "2023-10-16" @default.
- W2912144231 title "Como reduzir ou eliminar atividades que não agregam valor em uma organização" @default.
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- W2912144231 doi "https://doi.org/10.33362/visao.v7i2.1653" @default.
- W2912144231 hasPublicationYear "2018" @default.
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