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Antônio Artur de Souza
Researcher at Universidade Federal de Minas Gerais
Publications - 123
Citations - 452
Antônio Artur de Souza is an academic researcher from Universidade Federal de Minas Gerais. The author has contributed to research in topics: Activity-based costing & Management control system. The author has an hindex of 9, co-authored 115 publications receiving 402 citations.
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A knowledge-based decision support system for cost estimation and pricing decisions in versatile manufacturing companies
TL;DR: In this paper, a model of the cost estimation and pricing process is presented, focusing on the factors influencing the process at different decision stages in the treatment of a customer enquiry and the rules the cost estimators and bid managers apply when using their judgement to decide about these factors.
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Organizational culture and post-acquisition changes in management control systems: An analysis of a successful Brazilian case☆
TL;DR: In this paper, the authors analyzed the effect of organizational culture on the post-acquisition management control system (MCS) of the Brazilian company Extrativa Metalquimica Inc. after its acquisition by the FASA Participacoes Group.
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Controle de gestão em organizações hospitalares
Antônio Artur de Souza,Mariana Guerra,Cynthia Oliveira Guerra,Pedro Lúcio Rodrigues Gomide,Carolina Moreira Pereira,Deyse Aguilar Freitas +5 more
TL;DR: In this article, the authors present a discussion about two models for evaluating the management control function in hospitals: Hospital Certification and Reinforcement and Improvement Program for Quality in Hospitals (Pro-Hosp).
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Análise de sistemas de informações utilizados como suporte para os processos de estimação de custos e formação de preços
Antônio Artur de Souza,Márcio Noveli,Ítalo Fernando Minello,João Otávio Montanha Endrici,Ewerton Alex Avelar +4 more
TL;DR: In this paper, the authors analyze the decision-making process related to cost estimation and pricing, and verify if the decision support systems used by these companies to aid their managers are adequate and if there are information needs not fulfilled by such systems.
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Aplicação do time-driven abc em uma empresa varejista
TL;DR: In this paper, the authors presented the results of a qualitative and exploratory research that aimed at developing a time-driven activity-based costing (TDABC) model for a retailer company.