Negociação em Compras

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Negociação em Compras

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  6. 6. $FDEDPRV GH YHU DOJXQV FRQFHLWRV EiVLFRV GH QHJRFLDomR $JRUD YDPRV GHVFUHYHU RV HOHPHQWRV TXH HVWmR VHPSUH SUHVHQWHV HP FDGD QHJRFLDomR H D VXD LPSRUWkQFLD SDUD DWLQJLU R VXFHVVR QD QHJRFLDomR (OHPHQWRV IXQGDPHQWDLV GD QHJRFLDomR RQVWLWXHP HOHPHQWRV IXQGDPHQWDLV GD QHJRFLDomR LQIRUPDomR WHPSR H SRGHU (VVHV HOHPHQWRV HVWmR LQWLPDPHQWH UHODFLRQDGRV FRP DV HVWUDWpJLDV WiWLFDV H WpFQLFDV HPSUHJDGDV GXUDQWH R SURFHVVR GH QHJRFLDomR 9DPRV DQDOLVDU SULPHLUR D QHFHVVLGDGH H D LPSRUWkQFLD GD LQIRUPDomR ,QIRUPDomR (P QHJRFLDomR LQIRUPDomR p WXGR DTXLOR TXH UHGX] D LQFHUWH]D RX VHMD p VDEHU R Pi[LPR SRVVtYHO VREUH R RXWUR VXDV QHFHVVLGDGHV WiWLFDV H H[SHFWDWLYDV 1D PDLRULD GRV FDVRV TXHP SRVVXL PDLRU Q~PHUR GH LQIRUPDo}HV REWpP PHOKRU UHVXOWDGR QD QHJRFLDomR $ H[SHULrQFLD WHP GHPRQVWUDGR TXH D SUHSDUDomR GH XPD OLVWD SRGH VHU EDVWDQWH ~WLO QHVVD IDVH RPR H[HPSOR SURSRPRV REVHUYDU RV SRQWRV VHJXLQWHV 4XDLV RV GDGRV QHFHVViULRV 3DUD TXDQGR 4XDQWR WHPSR HX WHQKR 4XH GDGRV SRGHP VHU REWLGRV VREUH QHJRFLDo}HV SDVVDGDV 4XDLV DV SROtWLFDV UHOHYDQWHV GD QRVVD RUJDQL]DomR SDUWLFXODUPHQWH DV TXH GL]HP UHVSHLWR D FRPSUDV YHQGDV H FRQWUDWRV ( GD RUJDQL]DomR GD RXWUD SDUWH 4XDLV RV GDGRV UHODWLYRV D SODQHMDPHQWR IXWXUR D PpGLR H ORQJR SUD]RV e SRVVtYHO REWHU GDGRV UHODWLYRV D FXVWR ([LVWH DOJXPD SURSRVWD DWXDO RX UHFHQWH 4XDLV RV QRVVRV SRQWRV IRUWHV ( RV GD RXWUD SDUWH ( RV SRQWRV IUDFRV ([LVWHP GDGRV SXEOLFDGRV VREUH DFRUGRV UHFHQWHV ( RV SUHFHGHQWHV 4XDLV RV UHFXUVRV GH TXH GLVSRQKR SULQFLSDOPHQWH RV ILQDQFHLURV 4XDLV RV OLPLWHV GH QRVVD DXWRULGDGH SDUD WRPDU GHFLV}HV ( GD RXWUD SDUWH 4XH LQIRUPDo}HV VREUH DGPLQLVWUDomR JHUDO SRGHUmR VHU ~WHLV 6H IRU QHFHVViULR SDUD REWHU LQIRUPDo}HV SRGHPRV ODQoDU PmR GH SHUJXQWDV $ SHUJXQWD IHFKDGD p DTXHOD TXH RULHQWD R LQWHUORFXWRU SDUD UHVSRQGHU ³VLP´ RX ³QmR´ $ SHUJXQWD DEHUWD p PDLV JHQpULFD H RULHQWD R LQWHUORFXWRU SDUD ID]HU DOJXP FRPHQWiULR RX GDU DOJXPD H[SOLFDomR 'HYHPRV XWLOL]DU D SULPHLUD IRUPD TXDQGR TXHUHPRV FRQILUPDU DOJXP HQWHQGLPHQWR RX TXDQGR TXHUHPRV LQGX]LU R LQWHUORFXWRU D GL]HU DOJR TXH QRV LQWHUHVVD 'HYHPRV XVDU D VHJXQGD IRUPD TXDQGR WHPRV LQWHUHVVH HP TXH D RXWUD SDUWH IDOH PXLWR H GHWDOKDGDPHQWH $QDOLVDGDV DV FDUDFWHUtVWLFDV H D LPSRUWkQFLD GD LQIRUPDomR YDPRV YHU HP VHJXLGD R HOHPHQWR WHPSR 7HPSR
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  8. 8. GLVFXVVmR HQFRQWUR
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  11. 11. HIHWLYDomR GR DFRUGR FRORFDU SRU HVFULWR
  12. 12. DFRPSDQKDPHQWR PRQLWRUDomR GR FXPSULPHQWR GR DFRUGR
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  14. 14. FRQKHFHU DQWHFLSDGDPHQWH D HTXLSH GD RXWUD SDUWH ² SRVLomR H FDSDFLGDGH GH OLGHUDQoD H GH QHJRFLDomR HVWDEHOHFHU REMHWLYRV DOFDQoiYHLV H SHUIHLWDPHQWH GHILQLGRV HVWXGDU H GHILQLU DV SRVVtYHLV FRQFHVV}HV SUHIHUrQFLD SDUD DTXHODV TXH QmR FXVWHP PXLWR SDUD QyV PDV SRVVDP VHU LPSRUWDQWHV SDUD D RXWUD SDUWH
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  16. 16. +i SRVVLELOLGDGHV TXDQWR D ORFDO QHXWUR WDO FRPR XPD iUHD GH XP KRWHO RX VDODV GH XPD HQWLGDGH FRPR XPD DVVRFLDomR FRPHUFLDO $ HTXLSH FRPSUDGRUD HQYLGDUi WRGRV RV HVIRUoRV SDUD TXH WDLV VHVV}HV QmR WUDQVFRUUDP QR FDPSR GR YHQGHGRU R TXH VHUi GH IRUPD FRUWrV UHFXVDGR SRU PDLV UHFXUVRV DGPLQLVWUDWLYRV H GH VHUYLoR TXH SRVVD RIHUHFHU 'HILQLGDV DV HVWUDWpJLDV TXDQGR SODQHMDPRV H GHILQLPRV RV REMHWLYRV JOREDLV SRGHPRV FRQKHFHU QD SUy[LPD VHomR DV WiWLFDV TXH RULHQWDP FRPR QRV GHYHPRV RUJDQL]DU SDUD DOFDQoDU RV REMHWLYRV HVWDEHOHFLGRV QDV HVWUDWpJLDV 7iWLFDV GH QHJRFLDomR
  17. 17. $V WiWLFDV GHILQHP FRPR VH RUJDQL]DU SDUD DOFDQoDU RV REMHWLYRV HVWDEHOHFLGRV QDV HVWUDWpJLDV $V WiWLFDV VmR TXDVH TXH GLUHWDPHQWH OLJDGDV j FDSDFLGDGH QHJRFLDGRUD GD HTXLSH FRPR FRQMXQWR (P UHXQLmR GH SUHSDUDomR DV WiWLFDV GHYHP VHU VLPXODGDV H WHVWDGDV HP IXQomR GDV PHWDV HVWDEHOHFLGDV (P VHJXLGD DSUHVHQWDPRV DOJXPDV WiWLFDV D VHUHP XWLOL]DGDV 8P QHJRFLDGRU GHYH HVWDU SUHSDUDGR ItVLFD H SVLFRORJLFDPHQWH SDUD D UHXQLmR GH QHJRFLDomR 2 QHJRFLDGRU QmR GHYH LU SDUD XPD VHVVmR TXDQGR HVWLYHU HVWDIDGR RX TXDQGR HVWLYHU VXSHUDOLPHQWDGR RX TXDQGR WLYHU LQJHULGR TXDOTXHU WLSR GH EHELGD DOFRyOLFD $ UHJUD JHUDO p HVWDU EHPGLVSRVWR GHVFDQVDGR FRP VD~GH H VHP SUHRFXSDomR GH TXDOTXHU QDWXUH]D D ILP GH SRGHU HVFXWDU H REVHUYDU FRP DWHQomR RQVWLWXHP RXWUDV WiWLFDV GH QHJRFLDomR HVWDEHOHFHU XPD DJHQGD GH FRPXP DFRUGR FRP D RXWUD SDUWH LQLFLDU D VHVVmR IRUQHFHQGR H VROLFLWDQGR LQIRUPDo}HV FULDU SUD]RV SDUD GHFLV}HV GHL[DU R LQWHUORFXWRU IDODU D PDLRU SDUWH GR WHPSR XVDU H DEXVDU GD HPSDWLD MXVWLILFDU VHPSUH TXH WLYHU GH GLVFRUGDU WHU FXLGDGR FRP D H[LELomR GH GRFXPHQWRV PDQWHU R FOLPD SVLFROyJLFR GD VHVVmR HVWiYHO HYLWDU IXJLU GD DJHQGD SUHSDUDU XPD VDtGD GLJQD SDUD D RXWUD SDUWH FDVR HOD WHQKD GH UHFXDU XVDU D WpFQLFD SHQGXODU HP FDVR GH LPSDVVH HYLWDU LPSDVVHV SUHMXGLFDP DPERV RV ODGRV
  18. 18. SHGLU DMXGD SDUD TXH VHXV REMHWLYRV VHMDP DWHQGLGRV PRVWUDU TXH VXDV QHFHVVLGDGHV QmR HVWmR VHQGR DWHQGLGDV $OJXPDV WiWLFDV VmR WmR FRQKHFLGDV H XWLOL]DGDV TXH WrP DWp DSHOLGRV 9DPRV FRQKHFHU DOJXPDV 6XUSUHVD ² PXGDU GH WiWLFD GH UHSHQWH DSUHVHQWDU QRYDV RSo}HV SRVVXLU LQIRUPDo}HV TXH R RXWUR QmR SUHYLD ,QWLPLGDomR ² ID]HU DPHDoDV FDVR QmR DSURYHP VXD SURSRVWD 'ULEOH௙ ² HVFRQGHU RV YHUGDGHLURV PRWLYRV H REMHWLYRV 6DODPH ² REWHU IDWLD SRU IDWLD VHP SUHVVD DWp FRQVHJXLU WXGR R TXH GHVHMD %RP VXMHLWR H PDX VXMHLWR ² XP PHPEUR GD HTXLSH p UDGLFDO H R RXWUR p PDLV IOH[tYHO $XWRULGDGH OLPLWDGD ² DUJXPHQWDU TXH QmR HVWi DXWRUL]DGR D WRPDU GHFLVmR )DWR FRQVXPDGR ² ID]HU FRP TXH WXGR HVWHMD SUHSDUDGR SDUD D RXWUD SDUWH DSHQDV DSURYDU 6LOrQFLR ² PDQWHUVH HP VLOrQFLR SDUD WUD]HU G~YLGD j RXWUD SDUWH ,QYHUVmR GH SDSpLV ² FRORFDUVH QR SDSHO GR RXWUR PDQWHQGR VHXV REMHWLYRV 3HL[H SRGUH ² FRORFDU QD PHVD GH QHJRFLDomR DOJR TXH YRFr QmR HVSHUD FRQVHJXLU H TXH D RXWUD SDUWH YDL UHFXVDU SRU DFKDU PXLWR UXLP HQWmR YRFr VH RIHUHFH SDUD GHVLVWLU GR DVVXQWR PDV
  19. 19. WUDWD LVVR FRPR XPD JUDQGH FRQFHVVmR SHOD TXDO GHVHMD DOJR HP WURFD (LV XPD SURSRVWD SDUD R ERP QHJRFLDGRU HVFXWH FULDWLYDPHQWH SDUD QHJRFLDU PHOKRU 6DEHU HVFXWDU QmR p VXILFLHQWH DSHQDV RXYLU
  20. 20. p XPD KDELOLGDGH TXH SRGH H GHYH VHU GHVHQYROYLGD $OJXPDV RULHQWDo}HV ~WHLV SDUD EHP HVFXWDU VmR OLVWDGDV D VHJXLU HP SULPHLUR OXJDU SDUH GH IDODU FRQFHQWUHVH QD FRQYHUVD H SURFXUH HYLWDU R ³SDSR´ PHQWDO HYLWH LQWHUURPSHU R VHX LQWHUORFXWRU DQRWH DV G~YLGDV H GHPDLV GDGRV TXH FRQVLGHUD LPSRUWDQWHV SDUD R PRPHQWR FHUWR GH LQWHUURPSHU SURFXUH GHPRQVWUDU TXH HVWi RXYLQGR H HQWHQGHQGR QmR IDoD PHQHLRV FRP D FDEHoD SULQFLSDOPHQWH QR VHQWLGR GH GHVDSURYDomR DJXFH D VXD SDFLrQFLD SURFXUH GLVWLQJXLU IDWRV VXSRVLo}HV H MXOJDPHQWRV GHVHQYROYD D FDSDFLGDGH GH RXYLU R TXH HVWi VXEHQWHQGLGR QDV SDODYUDV WDO FRPR VH Or QDV HQWUHOLQKDV IDFLOLWH D DVVXQomR GH FRPSURPLVVRV H DFRUGRV SHODV SDUWHV HQYROYLGDV 'HILQLGDV DV WiWLFDV GHYHPRV HVWDEHOHFHU DV Do}HV SUiWLFDV QHFHVViULDV SDUD D QHJRFLDomR $ VHJXLU YDPRV FRQKHFHU DV SULQFLSDLV WpFQLFDV SDUD QHJRFLDU GH IRUPD HILFLHQWH 7pFQLFDV GH QHJRFLDomR $V WpFQLFDV GHILQHP R TXH ID]HU SDUD GHVHQYROYHU DV WiWLFDV GXUDQWH R SURFHVVR GH QHJRFLDomR DUDFWHUL]DP XP SURFHVVR HVVHQFLDOPHQWH SHVVRDO 6mR WpFQLFDV GH QHJRFLDomR FXOWLYDU D SDFLrQFLD QmR DFHLWDU SURYRFDo}HV HYLWDU FUtWLFD H[FHVVLYD HYLWDU SUpMXOJDPHQWR VHU VHPSUH SRQWXDO H DWHQFLRVR SURFXUDU GHPRQVWUDU RWLPLVPR WHU HVStULWR GH HTXLSH SULQFLSDOPHQWH QmR LQWHUURPSHU RV FRPSDQKHLURV SRLV LVVR SUHMXGLFDUi D WRGRV
  21. 21. WRPDU FXLGDGR FRP RV HORJLRV VDEHU UHFRQKHFHU VHXV HUURV WRPDU QRWD GH WXGR TXH SXGHU LQWHUHVVDU QR WUDQVFXUVR GD QHJRFLDomR SDODYUDVFKDYH
  22. 22. SDUD SRVWHULRU XWLOL]DomR GHVHQYROYHU VXD FDSDFLGDGH GH REVHUYDomR H GH FRQFHQWUDomR GHVHQYROYHU VXD FDSDFLGDGH GH HVFXWDU QmR DSHQDV RXYLU
  23. 23. GHVHQYROYHU D KDELOLGDGH GH HVFXWDU R TXH HVWi VXEHQWHQGLGR QDV SDODYUDV LQWHUSUHWDQGR GDGRV LPSOtFLWRV GHL[DU TXH D RXWUD SDUWH IDOH QD PDLRU SDUWH GR WHPSR
  24. 24. HYLWDU ID]HU DFXVDo}HV SUHIHULU DV VXJHVW}HV GHPRQVWUDU XPD DSDUHQWH LUULWDomR PDV QmR VH GHL[DU HQYROYHU SRU HOD SHUPLWLU TXH D RXWUD SDUWH IDoD DOJXPD FRQFHVVmR FRP GLJQLGDGH SURFXUDU VDWLVID]HU DV QHFHVVLGDGHV HPRFLRQDLV GD RXWUD SDUWH DR FRQFOXLU XPD QHJRFLDomR HP VHX IDYRU IDoD YHU DR RXWUR TXH HOH IH] XP yWLPR QHJyFLR LJQRUDU VH R RXWUR HVWLYHU XVDQGR DOJXPD WiWLFD SDUD DWLQJLU GHWHUPLQDGR REMHWLYR VH YRFr SHUFHEHU QLWLGDPHQWH QmR R LQWHUURPSD GHL[HR SHQVDU TXH QHVVD HWDSD HOH VDLX YLWRULRVR $FDEDPRV GH DQDOLVDU DOJXPDV WpFQLFDV GH QHJRFLDomR (P VHJXLGD YDPRV YHU FRPR VH FDUDFWHUL]D XP QHJRFLDGRU LGHDO 2 QHJRFLDGRU LGHDO 2V SUpUHTXLVLWRV GH XP ERP QHJRFLDGRU YDULDP EDVWDQWH SRUpP DOJXPDV FDUDFWHUtVWLFDV VmR IXQGDPHQWDLV H QRUPDOPHQWH HQFRQWUDGDV QD SHUVRQDOLGDGH GH QHJRFLDGRUHV FRQVLGHUDGRV HILFLHQWHV 9HMDPRV DOJXPDV VDEHU HVFXWDU QmR p VXILFLHQWH DSHQDV RXYLU
  25. 25. ² HQWHQGHU R TXH HVWi VHQGR GLWR H RXYLU DOpP GDV SDODYUDV FRPR OHU QDV HQWUHOLQKDV
  26. 26. WHU SDFLrQFLD H DXWRFRQWUROH HVWRSLP ORQJR
  27. 27. SRVVXLU UDFLRFtQLR UiSLGR REVHUYDU D SUXGrQFLD R WDWR H R ERPVHQVR SRVVXLU FDSDFLGDGH GH DQiOLVH H VtQWHVH GH WRPDU GHFLV}HV H FRUUHU ULVFRV GH WUDEDOKDU HP HTXLSH GH HQIUHQWDU GHVDILRV GH FRQFHQWUDomR H PHPRUL]DomR GH XWLOL]DU D HPSDWLD GH UHSUHVHQWDU WHU IOH[LELOLGDGH R FKDPDGR ³MRJR GH FLQWXUD´ WHU FRUDJHP H RWLPLVPR $OpP GDV FDUDFWHUtVWLFDV LQGLYLGXDLV DSRQWDGDV R QHJRFLDGRU QHFHVVLWD WDPEpP VDEHU LQVSLUDU FRQILDQoD DV SHVVRDV VH DEUHP PDLV TXDQGR FRQILDP
  28. 28. VDEHU HQIUHQWDU H WROHUDU FRQIOLWRV H DPELJXLGDGHV GHVHQYROYHU VXD FDSDFLGDGH GH SHVTXLVD H SODQHMDPHQWR WHU FDSDFLGDGH GH GLVWLQJXLU IDWRV GH RSLQL}HV H MXOJDPHQWRV $FDEDPRV GH YHU DV FDUDFWHUtVWLFDV GH XP ERP QHJRFLDGRU $JRUD YDPRV YHU TXH D QHJRFLDomR WDPEpP VHUYH SDUD VROXFLRQDU FRQIOLWRV $GPLQLVWUDomR GH FRQIOLWRV
  29. 29. RQIOLWRV VmR VLWXDo}HV TXH UHYHODP GHVDFRUGR GLYHUJrQFLD GH LQWHUHVVHV RX RSRVLomR GH REMHWLYRV GDV SHVVRDV FDXVDQGR XPD DomR H UHDomR GHWHUPLQDGD $R VH DQDOLVDUHP DV IRUPDV GH VROXomR GH FRQIOLWRV p LPSRUWDQWH OHPEUDU TXH VHXV HIHLWRV SRGHP VHU QHJDWLYRV RX SRVLWLYRV 4XDQGR R FRQIOLWR WUD] EHQHItFLRV 2 FRQIOLWR DWXD FRPR XP VHQVRU TXDQGR DOJXPD FRLVD QmR YDL EHP 6H IRU WUDWDGR SURQWD H HILFLHQWHPHQWH SRGH VHU UHGX]LGR RX HOLPLQDGR DVR FRQWUiULR SRGH SLRUDU RX WDOYH] H[LJLU PpWRGRV UDGLFDLV RPR OLGDU FRP FRQIOLWRV ([LVWHP TXDWUR PDQHLUDV GLVWLQWDV GH OLGDU FRP FRQIOLWRV LQWHUSHVVRDLV VHMD TXDO IRU R DPELHQWH UHWLUDGD RX IXJD ² LPSOLFD FHGHU j SRVLomR GR RXWUR ODGR RX GHVLVWLU WHPSRUDULDPHQWH HVYD]LDQGR DVVLP R FRQIOLWR ³SDQRV TXHQWHV´ ² VLJQLILFD WHQWDU FRQWRUQDU D VLWXDomR XWLOL]DQGRVH GD DWLWXGH GH DSD]LJXDPHQWR VHP DOWHUDU D SRVLomR LQLFLDO HVIULDU RV kQLPRV DWp TXH DV SHVVRDV SRVVDP UHWRPDU VXDV SHUVSHFWLYDV REMHWLYDV IRUoD RX LPSRVLomR ² LPSOLFD UHVROYHU FRQIOLWRV SRU PHLR GH GHFLV}HV EDVHDGDV QD DXWRULGDGH H QR SRGHU FRODERUDomR RX UHVROXomR ² TXDQGR WRGDV DV SDUWHV FRQVHJXHP FRQWULEXLU REMHWLYDPHQWH SDUD XPD VROXomR GH VLQHUJLD HP TXH R UHVXOWDGR VXSHUD D H[SHFWDWLYD GH WRGRV 2EVHUYDPRV DTXL R TXH p XP FRQIOLWR H FRPR VROXFLRQiOR $JRUD YDPRV YHU TXH RV QHJRFLDGRUHV VH HQTXDGUDP GH DFRUGR FRP VXDV FDUDFWHUtVWLFDV HP FHUWRV SDGU}HV GH HVWLORV (VWLORV GH QHJRFLDGRUHV RQIRUPH DV FDUDFWHUtVWLFDV SUHGRPLQDQWHV GH FRPSRUWDPHQWR GH FDGD SHVVRD SRGHPRV HVWDEHOHFHU TXDWUR HVWLORV GH QHJRFLDGRUHV FDWDOLVDGRU DSRLDGRU FRQWURODGRU H DQDOtWLFR 1R HVWLOR FDWDOLVDGRU R QHJRFLDGRU DSUHVHQWD DV VHJXLQWHV FDUDFWHUtVWLFDV RULHQWDGR SDUD LGHLDV H FRQTXLVWDV WHP PDLV FODUH]D H PHQRV FUHGLELOLGDGH p YLVWR FRPR FULDWLYR HPSUHHQGHGRU HQWXVLDVPDGR YHUViWLO H SHUVXDVLYR SDUD REWHU DSRLR XVD KDELOLGDGHV VRFLDLV SHUVXDVmR H LGHLDV QRYDV YDORUL]D FXPSULPHQWRV UHFHELGRV H UHFRQKHFLPHQWR SRGH VHU YLVWR FRPR LPSXOVLYR HJRFrQWULFR VXSHUILFLDO PDQLSXODGRU H LQFRQVWDQWH SUHFLVD DSUHQGHU DXWRGLVFLSOLQD H PRGHUDomR 1R HVWLOR DSRLDGRU R QHJRFLDGRU DSUHVHQWD DV VHJXLQWHV FDUDFWHUtVWLFDV RULHQWDGR SDUD UHODFLRQDPHQWRV WHP PDLV UHFHSWLYLGDGH H PHQRV FRHUrQFLD p YLVWR FRPR DPiYHO FRPSUHHQVLYR SUHVWDWLYR H ERP RXYLQWH EXVFD KDUPRQLD H WUDEDOKD SDUD R JUXSR SDUD REWHU DSRLR ID] DPL]DGH YDORUL]D VHU DFHLWR SHODV SHVVRDV H D DWHQomR TXH UHFHEH SURFXUD GDU HVSDoR H RSRUWXQLGDGH DRV GHPDLV PHPEURV GR JUXSR
  30. 30. YHVWH D FDPLVD GR WLPH SRGH VHU YLVWR FRPR SDVVLYR ILQJLGR LQHILFLHQWH IiFLO GH VHU HQJDQDGR YRO~YHO LQFDSD] GH DGPLQLVWUDU R SUySULR WHPSR H DYHVVR D FRQIOLWR SUHFLVD DSUHQGHU D IL[DU PHWDV FXPSULU SUD]RV H FXLGDU GR H[FHVVR GH ERQGDGH 1R HVWLOR FRQWURODGRU R QHJRFLDGRU DSUHVHQWD DV VHJXLQWHV FDUDFWHUtVWLFDV RULHQWDGR SDUD UHVXOWDGRV WHP PDLV FRHUrQFLD H PHQRV UHFHSWLYLGDGH p YLVWR FRPR GHFLGLGR HILFLHQWH UiSLGR REMHWLYR UHDOLVWD H SUiWLFR DVVXPH ULVFRV H UHVSRQVDELOLGDGHV SURFXUDQGR GLULJLU RV HVIRUoRV GRV GHPDLV SDUD REWHU DSRLR FRQILD QD HILFLrQFLD H QR WUDEDOKR IHLWR D WHPSR H KRUD YDORUL]D UHVXOWDGRV FXPSULPHQWR GH PHWDV H UHGXomR GH FXVWRV SRGH VHU YLVWR FRPR H[LJHQWH FUtWLFR LPSDFLHQWH LQVHQVtYHO H DXWRULWiULR VXD PDQHLUD GH DJLU SRGH LQLELU H LQWLPLGDU RV RXWURV SUHFLVD DSUHQGHU D WHU PDLV KXPLOGDGH PDLV SDFLrQFLD H D HVFXWDU RV RXWURV 1R HVWLOR DQDOtWLFR R QHJRFLDGRU DSUHVHQWD DV VHJXLQWHV FDUDFWHUtVWLFDV RULHQWDGR SDUD LQIRUPDo}HV WHP PDLV FUHGLELOLGDGH H PHQRV FODUH]D p YLVWR FRPR VpULR RUJDQL]DGR HTXLOLEUDGR MXVWR FXLGDGRVR FRQWURODGR H GLVFLSOLQDGR SDUD REWHU DSRLR FRQKHFH R WUDEDOKR HVSHFLDOL]DVH H DWXDOL]DVH YDORUL]D D VHJXUDQoD D UDFLRQDOLGDGH H D GLVFLSOLQD SURFXUD HYLWDU ULVFRV SRGH VHU YLVWR FRPR WHLPRVR LQVHJXUR UHVLVWHQWH D PXGDQoDV H GHWDOKLVWD HP H[FHVVR SUHFLVD DSUHQGHU D DUULVFDU PDLV VHU PDLV FRQFLVR H WRPDU GHFLV}HV PDLV UiSLGDV $QDOLVDPRV RV HVWLORV GH QHJRFLDGRUHV GH DFRUGR FRP DV VXDV FDUDFWHUtVWLFDV SDUWLFXODUHV $JRUD YDPRV YHU DOJXPDV GLFDV SDUD REWHU VXFHVVR QD QHJRFLDomR $OJXPDV GLFDV SDUD YRFr FRQVLGHUDU QXPD QHJRFLDomR 1mR FRQVLGHUH R SUHoR FRPR ~QLFR REMHWLYR GD QHJRFLDomR 3URFXUH WLUDU YDQWDJHQV GH RXWUDV FRQGLo}HV WDLV FRPR XPD SRVVtYHO ERQLILFDomR D HQWUHJD R WUDQVSRUWH DV FRQGLo}HV GH SDJDPHQWR 6HOHFLRQH DV FRPSUDV TXH YRFr LUi QHJRFLDU 1mR YDOH D SHQD JDVWDU WHPSR FRP SHTXHQDV TXDQWLGDGHV GH GLQKHLUR SRLV D QHJRFLDomR p XP SURFHVVR EDVWDQWH GHVJDVWDQWH TXDQGR OHYDGR D VpULR 8P QHJRFLDGRU TXH SUHWHQGH WHU VXFHVVR HP VHX HPSUHHQGLPHQWR SURFXUD SODQHMDU D GLVFXVVmR FRP DQWHFHGrQFLD 1mR VH HVTXHoD GH HQYROYHU RXWUDV SHVVRDV GD RUJDQL]DomR 6HPSUH TXH QHFHVViULR XVH RV HVSHFLDOLVWDV SDUD REWHU LQIRUPDo}HV WpFQLFDV RX HVSHFtILFDV DVR HVVDV SHVVRDV WHQKDP GH
  31. 31. SDUWLFLSDU GD UHXQLmR FHUWLILTXHVH GH TXH HODV FRPSUHHQGHUDP EHP RV VHXV REMHWLYRV GH QHJRFLDomR 3URFXUH QHJRFLDU DSHQDV FRP YHQGHGRUHV FRQKHFLGRV SRLV D FRQILDQoD H[HUFH XPD LQIOXrQFLD SRQGHUiYHO QDV QHJRFLDo}HV 9RFr Vy WHUi FHUWH]D GH TXH R YHQGHGRU FXPSULUi DV SURPHVVDV IHLWDV VH Mi WLYHU UHDOL]DGR RXWUDV WUDQVDo}HV FRP HOH 9RFr SRGHUi ID]HU XVR GH WiWLFDV PDV QXQFD DEDQGRQH D KRQHVWLGDGH GH SURSyVLWRV /HPEUHVH GH TXH R HQFHUUDPHQWR GH XPD QHJRFLDomR p DSHQDV PDLV XPD HWDSD HP VXD YLGD SURILVVLRQDO H WRGRV RV UHFXUVRV TXH YRFr XVDU QXPD QHJRFLDomR SRGHUmR PDLV WDUGH VHU XVDGRV FRPR DUJXPHQWR FRQWUD YRFr 1mR IDoD SURPHVVDV TXH YRFr VDEH TXH QmR SRGHUi FXPSULU 1mR XOWUDSDVVH R VHX OLPLWH GH DXWRULGDGH SDUD GHSRLV QmR WHU GH YROWDU DWUiV RORTXH VHPSUH R LQWHUHVVH GD VXD RUJDQL]DomR FRPR IDWRU SULPRUGLDO 6H IRU QHFHVViULR DEDQGRQDU R VHX RUJXOKR VHP DWLQJLU R VHX DPRUSUySULR IDoDR VH IRU QHFHVViULR ID]HU FRQFHVV}HV SHVVRDLV IDoDDV 3URFXUH YHULILFDU VH D SHVVRD FRP TXHP YDL QHJRFLDU WHP SRGHU GH GHFLVmR 8P SURFHVVR GH QHJRFLDomR SRGHUi FRQVXPLU JUDQGH SDUWH GH VHX WHPSR H SRGHUi VHU IUXVWUDQWH VH GHVFREULU QR ILQDO GD QHJRFLDomR TXH D SDUWH FRQWUiULD QmR SRGH GHFLGLU $VVLP FRQFOXtPRV DOJXPDV GLFDV SDUD REWHU VXFHVVR HP QHJRFLDomR 1R FDStWXOR YHUHPRV RV SDVVRV SDUD SUHSDUDU HP ([FHO XP SURJUDPD SDUD IDFLOLWDU D DQiOLVH H MXOJDPHQWR GDV SURSRVWDV H D IRUPD GH FDOFXODU R YDORU DWXDO

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