The planning must be indispensable factor for this related process, in view of that the SEBRAE stops, 73% of the micron and small companies are of familiar structure. Without the shadow of a doubt, processes of succession without planning and badly lead are main the responsible ones for the short life of the familiar companies. Studies made in the United States show that, although the number of familiar companies to be very great, them has short life, that is, an average expectation of life of only 24 years. still, for each two familiar companies who continue with the second generation, four do not make it, of these two that they are successful (RICCA, 2007, p.87). 7,0 In agreement ASPECTS METODOLGICOS Lakatos and Marconi (2004), the method is a collection of rational procedures previously planned, so that of objective form, insurance and economic, they lead the researcher to reach (s) the objective one (s), for a trajectory that diminishes the tendenciosas possibility of errors and analyses. Thus, in the search for trying to answer to the objectives and, therefore to the research questions that had guided this study, bibliographical research was carried through concernente to the thematic succession of familiar company, which was developed throughout the study and for in such a way, the readings had been carried through in books, articles of periodic specialized and consultations in the Internet. alish if you seek more information. 8,0 FINAL CONSIDERAES the developed research supplied excellent information on the conduction of the familiar companies, around the lack of viable politics the succession of familiar company.
The succession in the familiar company is one of most arduous and difficult in its cycle of development. several are the factors and agents of these difficulties. As the research applied in what it refers to the questions of boarded quarrels, is of great relevance to create ways to adopt a previous planning for the type of studied companies, as to enable and to characterize the successive futures of the familiar companies in question, thus reflecting in the continuity of these enterprises and reducing the failure risks.
In the collection of data the reader must itself be informed who with the research gets itself given that they need stops to answer to the problem in question. The data can be dealt with quantitative form when it is used of statistical procedures, that is, to measure the frequency of the investigated phenomenon, or the data can be qualitative, codifying them and presenting them of structuralized form more (VERGARA, 2004). Others including Southwest Airlines, offer their opinions as well. The research is characterized for being quantitative, in accordance with Staw (1977) ' ' the quantitative research is appropriate to evaluate great changes in organizaes.' ' for this fact we choose this way of analysis for the Mint, for being an organization of great transport where our study will be carried through. 4.1.2 Treatment of the data For being a quantitative research will be made questionnaires with closed questions where the questions are standardized, can be applied without interaction, consume little time and facilitates the systematization of the data. Closed questions in agreement Roesch (2009) are used only in the quantitative research and present strong points and weak, it has the advantage of fulfilling and fast analysis and disadvantage that many times the gotten data are of superficial character.
The project in its depth does not need questions opened for its inquiry, therefore the impact of the motivation in the choice of the direct answers without interaction necessity will be analyzed, the opposite would cause more time of comment. 5 RESULT AND ANALYSIS OF the DATA to follow we will present the results of the research of field carried through with 63 trainees of the Mint of Brazil located in the Industrial District of Santa Cruz? Rio De Janeiro. The gotten analysis affirms that, the majority of the interviewed ones is composed 70% of women and 30% of men with age between 20 and 30 years. About 80% of trainees they are in the etria band between 20 and 24 years, 15% between 25 and 27 years and 5% above of 28 years.
Finally, the manager has that to observe the consumer, these are each time more demanding, also define the product as expensive or cheap. In this direction, the prices must minutely be analyzed, contrary case will be affected planned sales. 3.3.3 Square Square is related to the canals of distribution of the products, that is, where it will be available so that the customers carry through the purchase. Square or distribution ' ' it involves the activities of the company that become the available product for the consumers-alvo' ' it affirms Kotler (1998, P. 31). According to Lasnogrodski apud Bruno (1991), in its book ' ' Marketing' ' , to carry through the distribution of the products the company has some alternatives, or better, some canals of distribution as in the sample to follow: With all these options of distribution are necessary to take in consideration some factors, as costs, geographic area, competition and the tradition of each place. Therefore, the square must be the possible place most convenient so that the customers feel themselves well.
3.3.4 Promotion Promotion is the tool that involves the activities that communicate the strong points of the product or service, and convinces the customer-targets to buy it. According to Kotler (1998, P. 31), promotion means ' ' the activities that communicate the attributes of the product and persuade the consumer-target I acquired-lo' it; '. As Wools Houses (1997), promotion means communication. The marketing administrator must be worried about some forms, that are efficient, to inform to the consumers regarding its products, services or formation of the proper image of the company. The promotion must be made of very creative form to always attract new customers. She does not advance to invest well in the products, it to have a good price if this product will not have a good propaganda, therefore it is who goes to make with that the consumer knows the product.
Readers. Brazil is strong, is with a new government and the hopes are many, to put the government anger to make what to give to be fact, Brazil has a great probability to give certain because we are with a great international visibility according to specialized magazines and periodicals. As the Development and Conference United Nations on Commerce (Unctad), Brazil is the third country in the priority of the destined capital the investments of the companies only is below of China and India. All this euphoria is justified, therefore the European markets are mature markets that do not grow, its population this aging and ally to this countries as Greece, Italy and Spain among others are in crisis and will demand on the part of the government of these countries cuts of investments, the foreign capitals will have that to look countries with emergent markets as ours, where the job this in high and the average income of the population comes growing, only one data to confirm this trend before age FHC the poor persons was 35% of population and today according to ONU only 8% of the Brazilian population is considered poor. Because we have the biggest possibilities to give certain between the countries of the BRIC (Brazil, Russia, India and China)? we 1.Temos a genetic supply riqussimo, Brazil is one of the few countries of the world that admits pair citizenship; we 2.Temos a good energy matrix (oil, ores and biomasses); we 3.Temos an only language, in India it exists 400 languages and dialects more than; 4.Somos a democracy, we have the STF with main the institucional function is to serve as guard of the Federal Constitution; 5.Somos capable to supply the demand for foods in great scales, the arable lands are in lathe more than 400 million hectares; 50m is only being used, according to Organization for Feeding and Agriculture of ONU (FAO), has greaters destined lands the pastures what it makes possible a bigger production of meat, therefore the people who live in the cities consume more meats. we 6.Temos water in abundance more than 8,000 billion cubical kilometers. Who will have fear of 2011 to continue thinking negative, not if to recycle and to learn new things arrived the hour to invest more in the training of people and development of new technologies to be apt to compete in the domestic market and external or even though making partnerships with foreign investors because a thing is certain, the investments will come and for this she is necessary qualified people and technology. We go to reflect on this!
Gap s. 1 – INTRODUCTION the organizations contemporaries have expended many efforts in the direction to obtain the attention of the consumers in order to attract them or to catch them. However when finally they have success, for not knowing which its expectations or not being efficient in the installment of a quality service do not obtain to carry through or to keep sales to this customer or they lose still it for the competition. According to Peppers and Rogers Group (2004) ' ' the majority of the companies loses between 15 and 35% of its customers to each year, and most of them, almost 70%, if atendimento' goes for pure indifference of the employees or bad; '. According to Vavra (1993), the current market characterizes for the taken aggressiveness the handle for numerous competitors who offer to products or similar services. In this market, the consumers present themselves voluble and move of a mark for another one without if feeling ' ' traidores' ' or easied with the value that will be able to lose with the change. For these reasons, to conquer new customers could be an easy task to the step that considerably difficult will be, to keep customers buying of regular form. Informed, the consumers well they are substantially more selective, what ally to the increasing comoditizao of prices and products, still more becomes imperative the search for differentiation, especially in the processes and rendering of services.
To add value or to offer fringe benefits to the main product becomes essential the competitiveness. The subject of this work involves the constructos quality perceived for the customer; application of the methodology SERVQUAL for its note and model of Gap' s for its analysis. The knowledge on as the customers waits, perceives and evaluates the services that are given to them; as they still command and they classify the attributes they related and the particular interest of the author in knowing the perceived quality of the services given to the customers, they justify the accomplishment of the work. It is intended to answer to the following question of research: how the quality is perceived by the customer in a store of a pharmaceutical retail net? Thus the general objective of the present study consists of investigating as the quality of the services given for would drug is perceived and evaluated for its specific customers and as objective, to elencar the importance for the customers of the dimensions for evaluated them; to relatively verify the expectations of the customers to each evaluated dimension; to verify the perception of the customers on the service given according to each evaluated dimension; to establish the discrepancy or gap between its expectations and its perceptions in each dimension and to analyze the perception of the customer in each evaluated dimension. The work was developed begun for a theoretical revision of the subject searching to satisfy to the necessity of conceptualization of the aspects related with the quality in the rendering of services and its importance. Sequentially located in Belo Horizonte was carried through a research of character field quantitative-description with customers of a store of the company, Minas Gerais, where model SERVQUAL was applied, questionnaire that makes possible a measurement of the quality of the services perceived.
The special regimen of collection is a unified form of collection of the following tributes and contributions: IRPJ; IPI; CSLL; COFINS; PIS; ICMS; ISS; INSS, in charge of the legal entity (companies with certain activities must collect the contribution separately). It also offers a treatment differentiated and favored to the MPE’ s. Cloud computing often expresses his thoughts on the topic. 4 Profile of the Micron and Small Brazilian Companies Exactly with all importance that it possesss in our country, the micron and small companies have invested in innovation as they would have, what it has produced resulted significantly negative ahead of the other countries. In accordance with the result of the research made for the SEBRAE through the Technological Institutions: Research of Inovao Tecnolgica (PINTEC), Industrial Research Annual-Company (PIOUS), Annual Research of Services (SHOVELS), Secretariat of Comrcio Exterior (SECEX), Ministry of Science and Tecnologia (MCT), National Institute of Propriedade Industrial (INPI), and, National Association of Promotional Entities of Empreendimentos Inovadores (ANPROTEC), (given of 2005), they had been identified the number of companies, as well as, busy staff in the activities of industry and services that are potential innovators in the country. He was since, of the total of companies.
In such a way they must gain the equivalent what they make, having its recesses, an environment favorable to the accomplishment of its tasks, at last, must enjoy of all the benefits that them are of right necessary. Today the professionals represent the intellectual capital of the companies, are intangible resources, that are not never depreciated. We live deeply the constant development of the technologies, and perceive perfectly as the resources if they depreciate so quickly. The maquinrios of a plant, for example, can annually be renewed, for the existence of others with better functions; the computers of an office also can be substituted easily, it is enough that financial resources for this exist, and these machines already become old-fashioned and exceeded. With the human being this occurs of different form.
The people to each day can more, depending on the investment that if makes in each one of them. Who knows to deal with the machines and the new technologies, to each day it will be able to produce more and better. To strengthen the previously boarded ideas, the Consultant in Human Development, Jucimara Cardoso, she speaks inside in interview granted to the Green Canal Gaia on the importance of the paper of the workers of the companies today, standing out the following points: 1.Definio: The Consultant explains the importance of the valuation of the Human Capital in the current days so that the companies can successfully reach the desired results, and says despite the investment in the people and the workers in general, supplying training to them, benefits and a specialized knowledge, is the way certain to be covered. Companies with controlling of exceeded vision exist that enxergam the employees as mere resources and parts of a maquinrio, but are necessary to stand out the new model that is in ascension: companies highly developed, who already had recognized quanta importance have the collaborator to arrive themselves at the desired success, and in such a way the worker are seen in its totality, and the daily fight of both the parts to find the point of ideal relationship is contnua.2.A importance of the practical ones of Management of People: It is not possible to imagine a company, for minor who is, without the Management of People.
So that an accountant reaches the highest degree of respect and trustworthiness must understand, with depth the Countable accounting, Principles and Norms, the Code of Ethics and the diverse legislaes, as for example, the Civil Code. A professional who knows and values its functions knows, cabalmente, to apply the ethical principles spontaneously and does not face them as a legal or organizacional imposition, and yes as substantial instrument to the execution of its activities. Jacomino apud Vieira (2006) affirms today that more than what never, the professional ethics can be the differential between the success and the failure. With only one the image has slid of professional is spotted, in the market, for the diffidence. 2.3. ETHICAL PRINCIPLES OF THE ACCOUNTING: The observed ethical principles in the CEPC are as a species of commitment firmed between the countable professional and the society.
They are: to 1.Ser zealous: to primar for the principles of the moral and the good customs, to develop what it is of its ability technique. 2. To be honest: to respect to loyalty stops with the good of third and not gaining any that either the revenue in result of the profession, that is not exclusively deriving of practical allowed. 3. To be courageous: not to have fear to defend the truth and justice, mainly when these will be of real interest for outrem or the common good.
4. To be humble: to recognize and to search to be always in constant perfectioning and learning, over all, to be humble to recognize that the individual success if of the one for the work in team. 5. To keep secrecy: to keep in secret everything what it knows and/or that is disclosed to it by force of the execution of the work, excepted the cases foreseen in law or when he will be requested for the competent authorities as well as the Self-Regulating Body of the Accountancy Profession – CRC.
The more common Delegation of obligations seen in the companies is following: Manager to create and to elaborate methods of implantation, maintenance and training, continuously to inform the results to the direction through comparative reports. To make the recycling continues of the forms of if applying the system and periodically carrying through the maintenance of the managing body of the program. Coordinators to guide the collaborators on the importance you practise of them of the tasks of commanded form, to supervise the collaborators to verify if the program this being executed of the form which was passed, to promote the integration of the active and functional collaborators to the program. Agents to guide and to acquire knowledge the colleagues on the importance of if having a clean and safe place to work, to practise the program and to make with that if he fulfills to the goals of the system. Managing body to guide excessively collaborating on the importance and happened benefits of the program 5S, to verify if all are making the tasks in accordance with the considered one and of safe form. Accomplishment of auditorships and fiscalizations in all the physical space of the company periodically and to make to fulfill to the norms and objectives of the company. So that the program 5s functions of efficient form it must be proposal in set with other methods of search the quality, such as, Kaizen, TQC, Kanban among others. 4.0.1 ORGANIZATION CHART OF IMPLANTATION For the development of the program of coherent form must be followed an implantation organization chart which is used by diverse companies.
These stages must gradual be carried through. Figure 2 Imai (1992) 4.1MANUTENO OF the PROGRAM the implantation of the method is not difficult any person can make it in its sector, in its house, either where it will be. What if it becomes of certain complex form is the maintenance that demands the addition of the collective efforts.
The prevention of these risks understands the measures taken for the administration by means of adequate a countable system and efficient an internal control, in order to discourage its perpetration and to limit its possibility of occurrence. The adoption of controls that prevent the occurrence of frauds against the patrimony, or allows to detect them when they occur, is how much in such a way directive managemental responsibility. The constatao of the existence of frauds against the patrimony is responsibility of the administration, by means of the structure of control for determined it. (IT HISSES, ARESI AND BREDA, 2008).
All work of the department of internal auditorship if finda with the internal audit report, this is the end item of the works and thus it must be elaborated and be written of form that can be understood by the auditado one and by the high administration. That is, it is a document technician and it must obey the presentation norms, forms and objectives. The Report is the point of linking between the planned work and effectively carried through. cribes an additional similar source. It is the instrument that discloses to the administration of the company the quality and the contribution of the Internal Auditorship, its constataes, opinions techniques and recommendations.