Amidst the global economic crisis, financial management becomes paramount. In Brazil, despite the downward trend in inflation, gaps in financial literacy persist, impacting the well-being of over 71 million Brazilians who were in arrears as of November 2023. The research, conducted through a survey administered to Public Servants of UNIFEI, sought to assess financial literacy and understand the financial well-being of these professionals. The survey results indicate that over 60% of the technical-administrative education servers (STAEs) at UNIFEI can be considered financially literate. Regarding the perception of financial well-being, the average score was 55.95 on a scale ranging from 14 to 86. Although the results were positive, challenges in financial control persist. Even with an above-average understanding of financial concepts, there are specific areas that require attention, highlighting the need for personalized educational strategies. The assessment of financial well-being, despite a moderate perception, raises concerns about current financial control, indicating challenges that require specific approaches and a better understanding of what truly influences this well-being, impacting the quality of life and health of these servers. In conclusion, the continuous promotion of financial literacy is indispensable to enhance behaviors and attitudes in personal financial management. Personalized interventions in the workplace are proposed, linking financial literacy to the institution's social responsibility. These actions not only benefit STAEs individually but also have the potential to positively impact organizational outcomes, proving essential to improve financial literacy and the financial well-being of UNIFEI's public servants.

Considering the current expansion of the financial market and the various options of products and services available, financial education becomes essential for individuals to make sensible decisions regarding their finances. However, the lack of financial knowledge and low literacy in this area can lead to problems such as indebtedness and difficulties in resource management. In this context, this study aimed to analyze the level of financial literacy and its relationships with the socioeconomic and demographic profile and financial behavior of the teaching staff of the Federal Institute of Education, Science, and Technology of Southern Minas Gerais (IFSULDEMINAS). The relevance of this study lies in the importance of financial knowledge in making appropriate decisions related to consumption, investment, and resource management. To achieve this, a scientific study with a quantitative and descriptive approach was conducted, using a non-probabilistic convenience sample through a survey-based opinion research, employing a structured questionnaire. The hypotheses of this work were tested using binary logistic regression models. The results of this research showed that the majority of the participating teachers in this study have a high level of financial literacy (60.86%). The tested hypotheses were not confirmed that gender, age group, household and individual income, and the fact of having taken economics and finance courses during their higher education had a significant relationship with the level of financial literacy. Despite the results showing that the majority of teachers have a high level of financial literacy, it is noteworthy that a portion still has not reached this level, emphasizing the importance of the participation of these professionals in the training course proposed in this work. This can increase the contribution to the introduction of this theme in the institution, along with students and society in general. This research can also serve as a basis for future studies on financial literacy.

Observing the growing trends in the market and in information technology solutions over the past few years, it is evident that a significant challenge many companies face is determining the best way to price their products and/or services with confidence. Studies indicate that the most used pricing strategy for services offered in the cloud computing structure is value-based pricing. In this context, the objective of this work is to price a platform, which is marketed in the software as a service (SaaS) architecture, considering its perceived value and utilizing a framework proposed by Hinterhuber (2004). To achieve this, an action research is conducted within an information technology company that engages in business-to-business (B2B) commercial relationships. After following the steps of the studied framework, it was concluded that a possible reduction of up to 25% in the current price could be profitable, considering that the main goal of this study and the pricing strategy is to increase the company's market share.

The research explores the topic of associations by analyzing the perceptions of local business owners regarding the Chamber of Shopkeepers (CDL) in the city of Itajubá, Minas Gerais state, Brazil. The main goal is to study how local business owners view the role of CDL ITAJUBÁ and to identify actions that could potentially attract and retain members. The study uses a case study approach with surveys administered to three different groups: current members, former members, and non-members. Data was collected through face-to-face interviews, aiming to gain a detailed understanding of the motivations and expectations of business owners. The results show that current members highly value services such as credit consulting and digital certification. However, there is significant demand for more specific courses and training. Former members cited a lack of service innovation and a perception of a closed group that hinders active participation as the main reasons for leaving. Non-members expressed interest in benefits like health plans and quality training, suggesting that more effective communication and closer engagement with business owners could increase the likelihood of new memberships. The conclusion emphasizes the need to innovate services, enhance transparency in management, and continuously address the needs of members. These actions are crucial for strengthening CDL ITAJUBÁ. Improving member retention and attracting new members could boost revenue, potentially optimizing the financial sustainability of the organization and reinforcing its relevance within the local business community.

In recent years, there has been a considerable increase in institutions implementing sustainability actions, either to meet government regulations or because their managers are realizing the need for and importance of improving their practices related to sustainable development. Higher Education Institutions (HEIs) also fit into
this scenario. Most notably, federal institutions, such as IFSULDEMINAS, which carry a responsibility towards society, acting not only in the training of professionals and future leaders, but also of citizens who are more critical and aware of their role, in addition to impacting the environment and in the community in which they are inserted. The institution has a strong appeal in sustainability. The general objective of this work is to develop a set of indicators to evaluate sustainable performance in Higher Education Institutions (HEIs), which will be done with the construction of a DW, guided by a Dimensional Model, the specific objectives will be to structure data collection to prepare the indicators, indicators are within the dimensions of the social,
environmental and economic tripod, aligned with the Sustainable Development Goals (SDG), that they are capable of to evaluate sustainable performance in Brazilian Higher Education Institutions (HEIs), starting with IFSULDEMINAS - Campus Inconfidentes. The sustainability tripod was devised in 1994 by British sociologist
John Elkington. The technical procedure applied for the development of this work will be the action research. The work will be complemented by unstructured interviews with the campus management team composed of the general director, the director of administration and planning and the general coordinator of production and
development and the server responsible for the institution sustainability coordination, based in the rectory. For this reason, it is expected that the set of indicators will be able to contribute to the achievement of the proposed objectives.

The outsourcing of services with exclusive dedication of labor brings with it the problem of its inspection, which can lead to the loss of important tacit knowledge for the improvement of the process. Knowledge is a valuable resource for the organizational environment and knowledge management practices can contribute both to retaining and transferring knowledge in the best way. In this context, the objective of this research is to propose a system for the inspection process of outsourced contracts of the Federal Institute of Education, Science and Technology of the South of Minas Gerais (IFSULDEMINAS) based on the adoption of knowledge management practices. The research was conducted using the case study method, having as the unit of analysis the group of inspectors and contract managers on the campuses, composed of 78 civil servants. As a result, critical success factors and best knowledge management practices for federal higher education institutions were identified; the main challenges and difficulties that interfere with the exercise of the inspection function; as well as the expectation and perception of inspectors about knowledge management practices, in order to obtain the most relevant ones for improving performance. These results served as a basis for the preparation of the action plan for IFSULDEMINAS, being an opportunity to improve the inspection of outsourced contracts. As a technical result, a manual of good knowledge management practices was prepared for the inspection of service contracts with exclusive dedication of labor applicable to federal institutions of higher education.

The Public Administration has considered the application of Lean Thinking as a potential approach in order to improve the services provided by it. However, such implementations have encountered some barriers, such as the low level of engagement of the servers, also caused by difficulties in assimilating the approach and visualizing the possible benefits generated with its application. In order to contribute to the fight against this deficiency, this study aimed to develop a game in the format of a Serious Game (game that combines playful aspects and educational objectives) for training in the principles and lean tools of civil servants who work in public administrative environments, using the action-research method . The study had as unit of analysis a group of technical administrative servants from the Federal Institute of Education, Science and Technology of the South of Minas Gerais (IFSULDEMINAS) - Campus Muzambinho, who effectively participated in the development of the game together with the researcher, through experiments, analyzes and successive validations. For the development of the game, the metamodel proposed by Miyashita, Barbosa and Azeredo (2007) was used for the development and evaluation of learning for business games. The action-research was carried out in three cycles, in which the servants answered the IMMS questionnaire (Instructional Materials Motivation Survey), as a way of evaluating the experimentation and validating the suggested and implemented changes. As a final product, the game “A Cidade Enxuta” consists essentially of a board, cards and a book of tips and answers, and the digital files of all components were made available in full for possible replications.

With the rise of an increasingly complex financial market and the availability of new financial products and services to the population, it becomes essential to prepare for making informed decisions regarding this diversity of offerings. However, individuals make financial decisions at a young age, particularly when they decide to enter the job market or institutions of higher education. Therefore, financial education is crucial for the population to learn about the importance of finances in their daily lives and put into practice what they have learned through financial literacy. A significant portion of studies indicate a low level of financial literacy among young university students. Thus, this study aims to assess the level of financial literacy among higher education students at the Federal Institute of Education, Science, and Technology of Southern Minas Gerais (IFSULDEMINAS). To achieve this, a quantitative, descriptive research was conducted using a survey approach, with data collected through a structured questionnaire. Through data analysis, it was identified that 26.70% of students are financially literate, in addition to proving through non – parametric tests that only the variables gender and income (with the level of financial literacy varying from 0 to 6) showed a statistically significant relationship with the level of financial literacy. For financial literacy, considering literate and not-literate, only the gender variable showed a significant difference. And through multinomial logistic regression analysis, the variables gender, financial issues discussed with parents in childhood, taking subjects related to finance in high school, controlling money periodically, percentage of installment purchases in arrears and asking for a discount when purchasing in cash, may be statistically significant in explaining the level of financial literacy. In this way, this work contributed to identifying which topics should be covered in the training course on financial literacy in order to prepare students to better manage their personal finances, in addition to serving as a basis for future research on financial literacy.

The present study analyzed the level of efficiency in the application of budgetary resources by the Academic Units (UA) of the Federal University of Itajubá (UNIFEI) in the period from 2018 to 2022, also considering the possible effects of the pandemic on the results in their teaching, research and extension. For this purpose, the modeling and simulation methodology was used. The tool applied to the study is the Data Envelopment Analysis (DEA), with constant return to scale, and with a financial focus. Variables such as budgetary resources with capital, personnel, consumables; and academic indexes were used in the analysis. The proposed model is based on maximizing academic results from the UA's budget, therefore, the DEA CCR tool's orientation to output was adopted. As a result, the level of efficiency of the ten Academic Units of the Federal University of Itajubá was obtained, and only one of them was considered efficient in all periods and scenarios analyzed. Through analysis and treatment of the selected variables, five scenarios were constructed to verify sensitivity. After finding the benchmark, simulations were performed to define goals for inefficient Academic Units. Analysis of inefficient DMU's revealed that some faced difficulties managing larger budgets, especially during the pandemic, while others demonstrated progress. The comparison of inputs and products through the output-oriented DEA CCR model allowed us to identify best practices and suggest changes to increase efficiency. The results obtained can provide monitoring, as well as raise awareness among managers about the reflection of the financial structure, in addition to representing a way of evaluating university performance replicable to other institutions. Furthermore, the assessment of efficiency in budgetary application makes it possible to identify possible deficiencies and propose improvements in resource allocation processes.

The present work aims to identify how the Quintuple Helix can be boosted by innovation policies within the scope of the Federal Institute of Education, Science and Technology of the South of Minas Gerais (IFSULDEMINAS) through sustainability actions. The research had a qualitative approach, using the case study method. Remote interviews were carried out with managers involved in IFSULDEMINAS innovation policies, and data was subsequently obtained through thematic content and frequency analysis. The Quintuple Helix highlights the role of the natural environment in society and the economy in promoting advances in production processes, knowledge and innovation. Incubators, technological innovation centers, industrial innovation hubs and junior companies are recognized as part of these innovation policies. IFSULDEMINAS' innovation policies play an important role in disseminating the Quintuple Helix through sustainability actions, such as IF Solar; IF River; Citizen selective collection; Collection of electronic waste, collection of pesticide packaging, among others. These actions promote the economic, social and environmental development of the region, covering aspects such as education, entrepreneurship and partnerships. Benefits include recognition, dissemination of knowledge, economic benefits, appropriate waste disposal and engagement of students and teachers. However, there are challenges that require cultural change, investment in structure and greater involvement of society. In order to overcome them, interaction with society is crucial, as is the dissemination and recognition of IFSULDEMINAS' actions. The research contributed to understanding the role of the university as a driver and promoter of the Quintuple Helix, systematizing its sustainability actions, and highlighting a representative model of the context, in which the university propeller positions itself as a promoter of sustainable practices for the other propellers.

The academic environment as well as any organization also has a multitude of data that, through Business Intelligence (BI), can add knowledge and assist the management. BI technology is seen, both from a global and national perspective, as organizational ambidexterity for public administration. This research aims to use along with the CRISP-DM to guide Knowledge Discovery on data from the academic scenario from Muzambinho campus, in the hope of monitoring the composition of Academic Efficiency indexes of each enrollment cycle of courses under the management of the Education Directorate. The academic indicators are statistical values that attribute quality to teaching and reveal the management of public investment to society. In the academical cicle, depending on the goal and data analysis, four indicators can be extracted as Conclusion, Retention, Dropout and Academic Efficiency. However, only the Academic Efficiency will be addressed for being considered the most comprehensive in relation to the goals and objectives established for the Institutes of the Federal Professional Education Network. The research is applied, exploratory, descriptive, quanti / qualitative using technical procedures of bibliometric analysis, CRISP-DM, bibliographic and documentary research. CRISP-DM is consolidated as a good practice for the context of educational data mining. For this proposal, the Muzambinho campus was chosen as a pilot project because it has the largest number of courses offered within IFSULDEMINAS. Besides, it is also the campus of the author of this research. It is important to highlight the conception of the Descriptive Model of Academic Efficiency with the pedagogical, permanence and success dimensions and additional aspects along with the variables involved. Furthermore, its implementation/visualization through a partial indicator panel allows preventive and/or mitigating actions as a strategy before consolidating the coefficient. Such fact enables better results, monitoring of the academic process, organizational sustainability and the effectiveness of this unit in terms of confirmed public value.

The IF Mais Empreendedor Program 2021 is an extension program created by the Federal Institute of Education, Science, and Technology of Southern Minas Gerais (IFSULDEMINAS), which was carried out with the support of the Scientific and Technological Education Secretariat (SETEC) of the Ministry of Education (MEC). It involved 39 institutions from the Federal Education Network of Brazil, serving a total of 1025 micro and small enterprises in the country. This study aimed to identify and analyze the main thematic factors present in the Program's report with the intention of contributing to the evaluation of extension programs that develop entrepreneurship activities in micro and small businesses. It is a qualitative and empirical research that used the case study as a methodological procedure and was conducted in a cross-sectional manner, admitting for analysis a sample of Final Reports prepared by the teams that participated in this Program. The analysis of these reports showed that numerous actions were developed by the teams responsible for the projects with the participating Micro and Small Enterprises (MSEs), aiming to support them in remaining competitive in the market. The identified analysis factors were: communication, management, physical arrangement and logistics, and information technology. Thus, this study enables affirming that when evaluating an extension program involving entrepreneurship activities in MSEs, it is possible to consider, in the scope of the communication developed by these companies, actions such as social media marketing, creation of professional profiles, and the use of apps for online sales and customer interaction. Regarding management, it is possible to evaluate the qualification of employees and entrepreneurs themselves, selection processes, implementation of financial and budgetary control, working capital, establishment of partnerships, and relationship with suppliers. Concerning physical arrangements and logistics, it is possible to evaluate the organization and control of the enterprises' inventories, planning and management of logistics-related costs, improvements, and adaptations in the company's physical facilities. Regarding information technology, it is possible to assess the implementation and use of systems that assist in the necessary controls in MSEs, business management, innovation of products and services, and expansion of organizational boundaries. These factors enable understanding, both by the team responsible for the extension program and by micro and small entrepreneurs, of elements inherent in the permanence of MSEs in the competitive market and in constant transformations. Furthermore, this study allowed learning about the participation of students in this type of program in an integration of educational institutions with communities, aiming to find solutions to local reality problems. It can be affirmed that, in addition to expanding their studies on entrepreneurship, students were able to develop skills such as teamwork, planning actions, and developing a sense of responsibility and commitment necessary in personal and professional life.

Women's entrepreneurship, in constant ascent, faces specific challenges related to gender social constructions. Women are often subjected to roles traditionally linked to the domestic sphere, resulting in situations of submission. In challenging these norms, women encounter barriers in the professional environment related to the historical division of labor by gender. They juggle the overload of domestic and professional responsibilities, with the labor market failing to recognize the unique challenges faced by women. In search of flexibility and proximity to their homes, women turn to women's entrepreneurship. Entrepreneurship, however, is typically associated with masculinity. In this environment of resource scarcity and uncertainties, women still embark on entrepreneurial endeavors. These challenges seem to have similarities with the principles of Effectuation logic by Saras Sarasvathy, which advocates entrepreneurship with available resources, acceptable losses, strategic alliances, and contingency control. In this context, the research aims to understand if the trajectories of women entrepreneurs in Pouso Alegre reflect the logic proposed by Effectuation. The established objectives were: a) analyze the entrepreneurial profile of women involved in the research, highlighting their previous experiences, motivations, and challenges faced; b) identify and describe the Effectuation practices adopted by women entrepreneurs throughout their trajectories, relating them to the decision-making process and resource management; c) Evaluate the impact of Effectuation practices on the innovation and adaptation strategies used by women entrepreneurs in challenging scenarios; d) investigate the support and collaboration networks established by women entrepreneurs throughout their trajectories, examining how these networks contribute to the growth and sustainability of their businesses; and e) analyze the barriers and obstacles faced by women entrepreneurs and how their Effectuation practices can influence overcoming these challenges. To achieve this, theoretical foundations were sought regarding women's entrepreneurship, the Effectuation method, and entrepreneurship networks. This is a descriptive research with a dialectical method and a qualitative approach. Data were obtained through field studies using a semi-structured interview script. The main results revealed the existence of gender bias in entrepreneurship, the difficulty in identifying it, the intuitive application of the Effectual logic predominantly but coexisting with Causal logic, and the relevance of joining entrepreneurship networks for the strengthening of women's entrepreneurship. The results shed light on the daily reality of women in entrepreneurship, which does not always provide space for planning and goal-setting, and also on the means to strengthen women's entrepreneurship, both individually and collectively.

Financial literacy, referred to as an area of knowledge, as a process, or even as a tool, has, as its purpose, to help the individual in the management of his or her financial capital. Whenever it is about consumption choices, investment or prevention for uncertain situations. The present study evaluated the association between personality factors of the population studied and their knowledge and financial behavior. The theoretical framework carried out a survey about the studies on financial education in Brazil and in other countries. In addition, the studies on personality factors were treated, as well as those that correlate the theme with financial literacy. This is a descriptive and applied study, with a quantitative method. For the collection of information, survey research was used, with the survey of information about individuals and their social aspects. The index of financial knowledge found was considered low among the respondents. Statistical tests were carried out and showed positive associations between the respondent's gender and the financial education index, and between the fact of talking to parents about money and the financial education index. Furthermore, associations between this index and other socioeconomic factors were analyzed. The results also pointed to the absence of significant associations between financial knowledge and socioeconomic characteristics.

The main objective of this master's dissertation was to develop and evaluate the performance of automated systems of trading strategies elaborated from technical analysis rules, based on indicators, applied to futures exchange rate of reais per commercial dollar, traded on B3. With the advent of the deployment of electronic trading and the creation of increasingly technological platforms, there has been an increase in the number of participants in the Brazilian derivatives market. However, most investor investors do not have substantial knowledge to carry out transactions or apply knowledge from technical analysis that has not been tested and scientifically validated. In association, there is a lack of in-depth scientific studies, analysis that support investors in obtaining information and applying knowledge about the derivatives market. In this context, based on technical analysis rules, based on indicators, strategies were elaborated, automating them in trading systems, with the objective of producing knowledge that could help investors in obtaining information for application in the market regarding this product. After measuring and comparing the performance of the developed trading systems, and comparing the data in risk/return tables, to the yield of risk-free financial investments such as fixed income and a stock portfolio assembled, using the Markowitz criterion, he concluded It was found that operating with the objective of acquiring or “purchasing” exchange rate futures of reais per commercial dollar in downtrend markets, presented itself in terms of more atractive income and with probabilities of obtaining greater profits than the other investment options presented it the study, both in operations called Intraday or Day Trade, and in Swing Trade operations for the period studied.

The Business Intelligence (BI) environment, when developed and implemented,
allows, in a simple way, to gather, organize, store, analyze and facilitate the discovery of
relationships and information with data from different sources, gathered by companies
throughout their history. Decision making becomes challenging and complex, regardless of
level or scale. In most companies there is a large volume of operational level data, especially in the areas of planning and control of production and inventories covering various systems and spreadsheets. This dissertation aims to know methods for the development of a data warehouse (DW), the process of extracting, transforming and loading data (ETL) and graphical dashboards (BI) and researching the challenges and results obtained by the new work published. In addition, develop and implement the BI environment following an actionresearch methodology to apply the knowledge obtained for the projection and control of stocks in a multinational company of advanced energy solutions. With the implementation of this BI environment, a positive evolution for inventory management was proven through the updating of purchase parameters, the increase went from 8% to 82% in one year, resulting in significant savings in terms of inventory reduction and increase turnover and cash flow. First, it is expected to increase the amount of data by expanding to other production lines in the company to have the same BI environment, optimizing the time to obtain information for decision-making in inventory management with a focus on reducing high levels and having the availability of information in an increasingly simple way, through graphical panels on dashboards. Finally, share the tool with other company plants in Brazil and around the world.

Business processes are assets present in both private and public organizations to generate goods or provide services. Currently, there is a demand from taxpayers to improve public services, requiring greater attention to social policies, such as the National Student Assistance Policy (PNAES), an initiative aimed at implementing actions for the permanence of students in institutions of higher education. Despite its effectiveness, studies point to the need for student assistance actions to be provided more efficiently. Public bodies can efficiently offer services to society by dealing with failures present in business processes. Regarding failure analysis, the literature highlights the FTA and FMEA techniques, but also addresses the need to understand the process and then use them. However, the literature also discusses that all process analysis and design must consider business rules, since their logic is used in decision making, which influence the behavior of the business process. The main objective of this study is to analyze failures of two business processes, using FTA and FMEA techniques, from models built using BPMN and DMN notations. The analysis of process logic (recorded by BPMN) and decision logic (recorded by DMN) allowed the identification of potential failures, as well as their causes and effects in the modeled process logic, through the combined application of FTA and FMEA techniques. This applied research has a descriptive and exploratory character, a qualitative approach and the research method used is modeling. We selected as study objects the student care processes performed by the dental and nutritional services of the Student Affairs Coordination of the Minas Gerais Federal Institute - Campus Bambuí. Through semi-structured interviews, the process and decision models were built, and then validated with the dentist and nutritionist. Subsequently, both the researcher and the participants identified failures from the BPMN and DMN models, which were submitted to the FTA and FMEA techniques. The fault trees supported the failure modes and their causes in the FMEA spreadsheets, and from these, a detailing of each identified failure was carried out, as well as a survey of corrective/preventive action proposals aimed at eliminating or at least minimizing the occurrences of the causes that lead to these failures. In addition to expanding knowledge about the business process, the DMN technique allowed for the identification of flaws that would not be visible only with the view of the BPMN model. Although the FMEA provides a more in-depth analysis of the failure in relation to the FTA and an ordering for prioritizing the proposed actions, the logical view of the failure tree allows the assessment of failures with greater occurrence sensitivity and those that depend on the simultaneous occurrence to occur. As a final product, a combined method aimed at improving business processes through failure analysis was obtained.

Lean Manufacturing, an approach that emerged in Japan as a Toyota Production System, seeks to increase productivity and quality, while reducing waste, and is being increasingly applied in administrative environments. However, this application still faces difficulties, either due to its limited knowledge, or due to the difficulty in visualizing the expected results. In order to minimize these difficulties and increase the chances of success in the implementation, an increasingly used technique is computer simulation, since the expected results for the real system can be previously visualized in the virtual system. In this context, the general objective of this work is to employ the Modeling and Simulation method, through the Discrete Events Simulation (DES) in the evaluation of the results expected by the proposal of implementing lean thinking in the administrative environments of a Federal Institution of Higher Education (FIHE), more precisely, in the Management of School Records of Technical Courses and High School of IFMG, Campus Bambuí. The specific objective is to develop a Systematic Literature Review (SLR) to understand how lean thinking has been applied in administrative environments, particularly in those audiences, highlighting the contributions and difficulties pointed out by the existing literature, as well as the way in which the Simulation Discrete Events comes and can be used to leverage contributions and minimize the difficulties of implementing these concepts in these environments. The Value Stream Mapping was integrated with the Simulation steps, where the current and future value stream maps of the selected service families were modeled and simulated, obtaining as a result, through the elimination of waste, a reduction in Leads Times from the families mapped 93.5%, 47.4% and 59.6%, comparing simulated current and future states, and 92.8%, 45.0% and 61.0%, comparing current and future states drawn. First, such sets of values prove the significant reductions. Second, they also prove the coherence between the drawn maps, which are static and deterministic, and the simulated ones, which are dynamic and stochastic. With the general objective restricted to the use of Discrete Events Simulation to evaluate in advance the results expected by the proposed implementation of lean thinking to the object of study, the effective application of these concepts and their tools remains a natural proposal for future work.

Financial education is a set of knowledge and concepts that can help people make better financial decisions, improving their financial well-being. Due to the importance and relevance of the topic, research is being carried out in different countries to assess the level of financial education of the population. Much of the results found point to a low level of financial education. n Brazil the reality is no different. Thus, this work aims to assess the financial education and its relationship with the sociodemographic profile and financial behavior of teachers from Instituto Federal de Educação, Ciência e Tecnologia de Minas Gerais (IFMG) – Campus Bambuí. To this end, a quantitative, descriptive survey will be conducted, with data collection through the application of a structured self-answer questionnaire. It was identified that most teachers are financially educated. Through Pearson's chi-square test and Fisher's test, it was possible to verify that there is a decreased association between the level of EF with seven variables, three of the socioeconomic and demographic profile and four of the financial behavior. With these results, two of the five hypotheses tested can be confirmed. The relevance of this study is contribute to the integral health of teachers, preparing them for better financial management, in addition to collaborating and guiding the implementation of Financial Education in the institution.

Considering the importance of entrepreneurship as a factor of economic, social, and environmental changes, its context reached the educational sector with the goal of adopting the entrepreneurial teaching in the educational institutions. That said, this research sought to answer the following problem: What is the entrepreneurial formation reached by the students of the Technical Course in Administration Integrated to High School at IFMG – Campus Bambuí on the conclusion of the course? This is the questioning that conducted to the investigation about the entrepreneurial formation offered by the educational institute of the referred course. In this sense, it was proposed as the main objective to investigate the entrepreneurial competences developed by the students of the first class of the Technical Course in Administration Integrated to High School of the Federal Institute of Minas Gerais (IFMG) – Campus Bambuí, in their third year of the course, establishing an entrepreneurial formation. Some specific objectives were also projected: to know the Course’s Pedagogical Project of the selected class and how the process occurs as an entrepreneurial formation; to make explicit the main theories about the entrepreneurship, entrepreneurial education and competences, highlighting the educational procedures to collaborate with the forwarding and the improvement of the results obtained in the research; to analyze the Course’s Pedagogical Project (PPC) of the selected class about the entrepreneurial formation; to propose suggestions of intervention to the course, indicating solutions and improvements; to analyze the entrepreneurial competences developed by the students of the selected class during the three years of the course; to present an action plan as a final product of the thesis, with the elaboration and the planning of educational actions of teachers and students formation for the selected course, with a possibility of enlargement to the other courses of the institute. The theoretical reference elaborates about the entrepreneurship, the PPC, the practices to the entrepreneurial teaching and, finally, about the competences and the entrepreneurial characteristics. The main approaches to the theoretical reference are based in the ideas of Dolabela, Dornelas, Degen, Stockmanns, Ulricch and Cole, Tonelli Lenzi. As to the nature of this research, the utilized methodology is classified as applied; as to the objectives, as descriptive; and in the form of approach, in qualitative. Regarding the technical procedures, the bibliographical and documental study was used, in addition to case studies, with the technique of data collection, by means of applying a questionnaire with the students of the course. Referring to the data treatment, an analysis of the Course’s Pedagogical Project (PPC) was carried out, which pointed to positive aspects about the process of an entrepreneurial formation on the students, highlighting some suggestions of improvement, aiming to contribute to the educational, pedagogical and thematical procedures of the course. Also, a descriptive analysis was carried regarding the instrument of diagnosis applied to the entrepreneurial competences reached by the students, based in charts and graphics, made and presented in this work. With the analysis finished, with the goal to propose improvements to the process of developing entrepreneurial competences, an Educational Action Plan (PAE) is presented, with the proposal of actions aiming at the perfectioning in the process of an entrepreneurial formation, suggesting, in the end, the implementation of the entrepreneurial education in all the other courses that are offered by the institute, mainly in the High School.

Financial education is a topic of great relevance, mainly due to economic crises and their consequences that impact personal and family life. This work aims to research was to propose a training program in financial education, appropriate to the profile of Technical and Administrative Education workers (TAE) at the Federal Institute of Education, Science and Technology (IFMG) - Campus Bambuí. In this sense, a survey was conducted with these public workers, using a questionnaire as a data collection instrument. The workers were characterized regarding their sociodemographic, socioeconomic, financial knowledge and financial behavior profiles, as well as the identification of the level of financial education and its association with factors of the identified profiles. From the analyzes carried out, it was observed that most of the respondents fit the following profile: from 25 to 49 years of age, white and mixed race/ethnicity, with a high educational level (specialists and master's degrees). In general, they spend less than they earn, control money, buy installments frequently, and have part of their income committed to pay for purchases in installments. The analysis of the level of financial education placed the respondents at a low level, indicating the need for training actions. Financial literacy level was also found to be associated with dealing with money-related issues with parents, with learning in high school, and with periodic monitoring of money. Considering the information obtained, a proposal for a training action program appropriate to the reality of the profile presented was prepared, in line with the general objective of this research. The proposal was presented to the directors of IFMG - Campus Bambuí, who issued a favorable opinion.

In increasingly technological and dynamic context, entrepreneurship has been the object of interest for many researchers because it is directly associated with innovation. This phenomenon occurs at the individual, behavioral and organizational level, with universities standing out as agents for promoting change and economic development. Classic authors such as Schumpeter, Filion and Alan Gibb stress the importance of creative disruption, entrepreneurial skills and capturing opportunities. Clark and Etzkowitz's classic models deal with the revolutions of Entrepreneurial Universities (EUs), their role in the context in which they are inserted and in the strong performance of management. Entrepreneurial Orientation (EO) appears as a possible lens to analyze organizational entrepreneurial performance through dimensions, from the perspective of Lumpkin and Dess and Todorovic. However, studies that connect these two constructs - EU and EO - are scarce. From this scenario, it is questioned which conceptual tool, based on the interface between EU and EO, would be able to facilitate the understanding of entrepreneurial activities in a Brazilian higher education institution. Therefore, the general objective of this study is to propose a conceptual scheme that integrates EU and EO and is able to facilitate the understanding of entrepreneurial activities within the scope of the Federal Institute of Education, Science and Technology of Minas Gerais (IFMG) - Campus Bambuí. Aim to answering the listed basic question, as well as reaching the proposed general objective, the present study was based on applied research, with an exploratory character and on a qualitative approach to the problem. The technical procedure adopted was the case study, with a questionnaire applied to the institution's managers. An empirical survey of campus and context data - secondary data - was carried out to anchor a qualitative analysis with the primary data obtained from the operationalization of the conceptual scheme. The results achieved were the conceptual and instrumental schemes anchored in EU and EO, its operationalization on campus and, finally, the verification in relation to this scheme being able to analyze the entrepreneurial campus’s activities from the perspective of these constructs. These results demonstrate innovative contributions - conceptual and instrumental schemes - integrating the main concepts of EU and EO and their operationalization in any public or private educational institution, as well as the expansion of debates on entrepreneurship in educational spheres, especially in Brazilian Federal Institutes. Among the practical implications of this study, the proposed tool is cited, which can help managers in the monitoring functions of entrepreneurial activities, stimulate reflections on EU and OE in institutions, elevating them to the level of an entrepreneurial institution and, finally expand scientific debates nationally and internationally, thus strengthening the entrepreneurial culture. In the field of limitations, this research carried out a single case study, which limits the generalization of the results and the suggestion to expand the research with other servers on the campus, including students, in surveys with open questions that allow more complete analyzes about the entrepreneurial activities of IFMG - Campus Bambuí.

The Brazilian Public Administration is responsible for developing improvements in its accountability processes, in other words, in procedures related to the transparency of government practices and the duty to account for the use of its resources, with a view to promoting management efficiency. In such context, there is a need for cost disclosure in the Brazilian public sector, mainly due to the contrast between the public scarcity of resources, against the basic need to maintain the “machine”, and the search for new investments. Federal legislation makes the calculation of costs in Public Accounting mandatory, and, in consequence, the federal government and its respective control agencies have demanded their disclosure among other entities. Considering these legal and governmental impositions, as well as the difficulties of implementing a systematic calculation of costs by Federal Institutions of Higher Education (IFES), this paper aims to analyze the process of implementing this structure at the Federal University of Itajubá (UNIFEI), based on the flow of procedures developed by the National Treasury Secretariat (STN), having as a preponderant factor the effective use of the Federal Government Cost Information System (SIC). The action research was the research method adopted, since the study consisted of the application of practice, together with theoretical investigation, to solve a specific problem, in addition to having been able to correlate the phases of this method with the steps of the SIC implementation flow proposed by the STN. Therefore, after all the analysis carried out during the SIC implementation process at UNIFEI, verifying its strengths, difficulties, actions performed, and recommendations for improvement, an implementation flow was proposed with the steps identified as essential for the effective implementation in a Ifes, through the comparative examination between the best practices of different authors and the STN model. Finally, we concluded that the data provided during all phases of the process, as well as those obtained through the SIC, resulting from the costing methodology adopted, were able to generate useful information capable of being used in the future in the system management phase in order to collaborate in the measurement and disclosure of costs, as well as in support of decision-making by managers. We hope that this work has contributed to the debate in the area of costs in public service, presenting options and solutions regarding the real difficulties for the effective implementation of a system for calculating costs in Brazilian Ifes.'

The research emerges from the debates on endogenous or territorial development that have permeated the world since the 1980s with the changes resulting from globalization, but emphasizing the nine intangible capitals proposed by Boisier in his studies as factors that should be present in the development process. It seeks to identify the intangible capitals in the production of Canastra artisancheese in the municipalities of Medeiros and São Roque de Minas. It is a research approach is quantitative-qualitative, since it brings quantifiable data in the adapted questionnaire and at the same time complements these data measuring opinions obtained in the interviews and method used was a case study with a form structured in the format of Likert Scale of 5 points adapted from the World Bank and interviews applied to cheese producers, traders from the municipalities of Medeiros and São Roque de Minas, and to public and private institutions directly or not involved in the production of artisanal cheese observing the cooperation, trust and other characteristics of intangible capital present in the local community of the two municipalities. Data analysis showed a dispersion of the nine intangible capitals mentioned by Boisier in the municipalities studied without an integrative agent in them, establishing the understanding that the articulation of the capitals found did not establish a synergy to boost the development of the region.

Currently, the process of demand for solutions with (positive) socio-environmental
impact is a recurring subject in governmental, business, academic debates and,
where many projects that seek to achieve socio-environmental development have
been elaborated and implemented by various segments of society in an attempt to
minimize the socio-environmental problems and promote positive changes in society.
In this sense, in the south of the state of Minas Gerais, there are several institutions
that request, in a way, that they can contribute to minimizing socio-environmental
problems. Among these institutions there is a financial institution that supports the
proposals of partner entities that support and promote the problems with the
purposes of the institution and focused on the fight against the existing institutions.
However, carrying out the selection of viable proposals that meet specific objectives
that do not aim to positively impact society is an easy task. Therefore, the work aims
to analyze the procedures by a financial financial institution in the south of Minas
Gerais regarding the evaluation process followed (analysis, selection and monitoring)
of third-party projects with socio-environmental impacts.
To carry out the cooperative research, the case study method and the analysis of the
financial institution's procedures were used, based on the Theory of Change and
Model C. The result of the revelation that although the financial institution in its
financial institutions, without referring to the promotion of projects with socioenvironmental impact, it is possible to observe the definition of standard (oriented)
actions that establish service to the community certain rules and indicators during the
process of identification, analysis and monitoring of proposals accepted by the
institution. Thus, it is concluded that it is possible to implement and implement
details, including, to be carried out for the realization of the projects and the
implementation of the results to be carried out for the realization of the projects and
the implementation of the results to be carried out for the projects that are carried out
for carrying out the projects and implementing the results. propose.

The objective of this work was to implement Lean Thinking associated with BPMN to improve
the efficiency of the purchasing process of a Federal Institute. As a result, an increase in
efficiency and effectiveness in this environment was proven, through an increase in the value
delivered and a reduction in the amount of waste present. To achieve these goals, initially, an
analysis of the existing literature was carried out on what involves Lean Thinking, Efficiency
in Public Administration, Business Process Model and Notation and the use of Business Process
Model and Notation in the application of Lean Thinking concepts to increase efficiency in
Public Administration by reducing waste. From the standpoint of methodological procedures,
this research is classified as action research. Data were collected from the object of study
represented by the purchasing process of a campus of the Federal Institute of Education, Science
and Technology of São Paulo, using a questionnaire, informed and documentary techniques,
between the period 2019 and 2020. This work contributed, theoretically, with the scarce
literature on Lean Thinking applied to public administrative environments, and applied, first,
for a better identification of value specification by internal and external customers in the
purchasing process, allowing an improvement in the efficiency of its results, and, second, for a
reduction in the lead time of the purchasing process from 199.2 to 42.6 days, allowing an
improvement in the efficiency of its resources. Finally, a synergy between Lean Thinking and
the Business Process Model and Notation observed in the referred object of study of this
research should be highlighted.

In recent years, the Federal Government, in order to ensure its budgetary balance, has been adopting contingency and resource cut measures, which affect, without distinction, all its entities. Among these are the Federal Education Institutions which, in order to maintain their activities without compromising the quality of the services provided, have sought alternatives for a more efficient use of these resources, which are increasingly scarce. Given this scenario, this work develops, at the Federal Institute of Education, Science and Technology of Minas Gerais (IFMG) - Campus Bambuí, a comparative economic-financial study for the management of the Food and Nutrition Unit (UAN), the University Restaurant. The commensurate management modalities were the provision of services, in which the company itself manages its UAN and has a part of the service outsourced (mixed self-management), a model used by the Institute, and outsourcing, which is the concession of use of an area physical, associated with the provision of a meal supply service - when the contractor is responsible for all stages of the production process (total concession). Valuation using the discounted cash flow method is used as a tool to define the best alternative that will enable a more efficient use of resources allocated to UAN. To calculate the operating costs of providing UAN services, the variable or direct costing model was used. To calculate the revenues, the sales prices already practiced for the meals were used and a simulation of future prices was also carried out, using as a basis the budgets provided by two service providers. Regarding research, it is an applied research with descriptive objectives through a quantitative-qualitative approach and whose methodological technical procedure is the case study. The results found, both through the deterministic analyzes carried out and the stochastic analyses, point to a better financial performance of UAN outsourcing. Given this fact, it is also expected that the work can contribute to a possible bidding process for the UAN concession

The federal government, in recent years, to ensure its budgetary balance, has been adopting measures of contingency and cut of resources, directly affecting essential areas such as health and education. In the area of education, the Federal Institutes of Education (IFs), due to this decrease in transfers received, have been encouraged, through their managers, to seek more efficient alternatives for the use of these resources in order not to harm the quality of its main teaching, research and extension activities. In this context, the present work aimed to develop a cost management model to make the Pig Farming Laboratory of the Federal Institute of Minas Gerais (IFMG) - Campus Bambuí more efficient. Therefore, an applied and descriptive research was carried out, through a case study, with a quali-quantitative approach, using documental research, unstructured interviews and participant observation as data collection instruments. To achieve the proposed objective, it was necessary, after data collection, to map the laboratory's production process, determine its operating costs, form the transfer price and the sale price, in addition to calculating its contribution margin and the balance point. For process mapping, the BPMN (Business Process Model and Notation) technique was used. From this mapping, it was possible to better understand each of the stages of this process and, combined with the best management practices in swine production, it was improved, creating a system of procedures that allowed reducing operating costs and increasing revenue. In order to calculate the operational costs of laboratory production, variable or direct costing was adopted. For the transfer price, the administered price method was used, and for the sales price, the competition-based method. Contribution margin and break-even point were also calculated for the Pig Farming Laboratory, considering a scenario where the animal was sold per kilogram live. The result obtained served as a parameter to guide the point from which the analyzed laboratory would become self-sufficient. It should be noted that the study was limited to the investigation of the production costs of the Laboratory of Pig farming at IFMG - Campus Bambuí from January 2018 to December 2020. The result of this work is an efficient cost management model whereby the institution managers can improve the process and use of resources employed in the laboratory studied.

In a highly competitive market, where resources are increasingly scarce, efficient cost management has become a determining factor in the success of an organization, helping managers in planning, control, operational development and, above all, in their managerial decisions . Thus, the search for ways to improve their processes and reduce their costs became the great challenge for these managers, both in the private and public sectors. In the public sector, in recent years, several government agencies are affected with an additional aggravating factor, which is the restriction and cutback of resources. Among these bodies, the Federal Teaching Institutions, subordinated to the Ministry of Education, have been suffering significant cuts in their budgets, compromising resources destined for current expenses and investments. Given this scenario, to avoid a reduction or even standstill in their activities, managers have been looking for alternatives that minimize the effects of these restrictions and cuts in resources, including being challenged to explore new sources of revenue. In this context are the Federal Institutes of Education, Science and Technology of Minas Gerais (IFMG), whose objective is to offer professional and technological education aimed at strengthening local productive arrangements. To achieve this goal, some IFMG campuses have laboratories dedicated to practical and professional training that normally consume part of the resources received, but which can also provide, in addition to teaching, alternative sources of income with their production. The objective of this study is to develop, with the help of the mapping of processes in the production chain of the poultry sector for cutting and laying, one of the Agricultural and Environmental Practice Laboratories (LPAAs) of the Federal Institute of Minas Gerais - Campus Bambuí, and of Good Production Practices for commercial strains of broilers and laying hens, a cost management model that helps managers in decision-making. The study was based on an applied research with descriptive and normative objectives, through a qualitative approach. Regarding the methodological technical procedure, the case study strategy was adopted to solve a specific problem. The model proved to be a tool that provides greater visibility of the entire production chain, which helps to identify bottlenecks and reduce costs, in addition to providing information that assists in decision-making, control and performance evaluation of the production process and in pricing and marketing of products, providing a more efficient management of resources and conditions for an annual increase in own collection at IFMG - Campus Bambuí.

Innovation by the entrepreneur acts as a condition for development and has been the main resource for the success of organizations. Therefore, the objective of this dissertation is the general objective of this research is to analyze the form of description of entrepreneurship actions in the taking as the object of this study. For this, a descriptive quantitative-qualitative case study was carried out. Procedurally, a systematic bibliographic study was carried out to survey the attributes and factors that were considered in the description model. The theoretical basis was about private entrepreneurs and entrepreneurial universities as an ecosystem. By constitution, the last factors listed constituted the model that was applied through semi-structured interviews with the managers of the Higher Education Institution - IES. 230 manufacturers of specific products from the IES were applied. The institution focuses a lot on the importance of entrepreneurial behavior. The college mainly presents social entrepreneurial projects. It was found that the main factors that limit entrepreneurship are: funding, student availability and entrepreneurial culture at the teaching level. There is a lack of teacher engagement and isolated work around entrepreneurship. This research investigates the approach of entrepreneurship in private HEIs. Contributed with a description of points that can also be considered by the HEI for carrying out exercises and around entrepreneurship and the ecosystem in which it is incorporated.

Introduction: Decision making support in the context of dropout in higher education institutions requires systemic monitoring of dropout rates and the description of dropout students by personal and academic variables. The initial premise is the development of an institutional repository that stores historical and non-volatile data, the data warehouse, is the tool that enables the Federal University of Itajubá (Unifei) to respond to this demand. Objective: The main objective is the development and implementation of a DW for decision-making support on dropouts at Unifei. The secondary objectives are to discover methods for the development of data warehouses, to discover methods and metrics used to calculate dropout rates and to know the descriptive characteristics of students related to dropout. Methods: The object of study is Unifei and the management information system in use at the institution, the Sistema Integrado de Gestão de Atividades Acadêmicas (SIGAA). To guide the intervention, a methodology was proposed using soft systems methodology and the Ralph Kimball’s method of developing data warehouses. Bibliographic research was conducted in education journals to collect data related to dropouts. Documentary research was conduct on SIGAA’s database to assess the data available. Results: The bibliographic research revealed three groups of methods for calculating dropout rates: methods that consider complete generations of students, methods that consider only newcomers within a specific period and methods that propose the monitoring of historical series. The positive and negative points were contrasted between the groups and a proposed calculation method was derived from the literature. Also, from the bibliographic source, 65 descriptive variables about the students were identified, being 33 personal variables (50.5%) and 32 variables related to the students' academic life (49.2%). Documentary research was conducted in the SIGAA database and the subsequent data triangulation showed that SIGAA stores the data necessary to calculate dropout rates from courses since 1998. Furthermore, SIGAA stores 23 (35.4%) descriptive variables identified in the literature. The information requirements derived from the data sources triangulation were used to guide the development of the data warehouse. Architectural models of the data, both dimensional and physical, were realized. The necessary steps to extract data from its sources, treatments performed and loading into the data warehouse environment were described. Conclusion: The evidence brought by the results supports the statement that the development and implementation of an institutional DW is a tool that allows higher education institutions to monitor the phenomenon of dropout in a systematic, periodic, and constant manner.

Information about how much each product sold contributes to the results of a company is essential, since, based on accurate information, it is possible to make better decisions in business processes. Often companies have data in their databases, but these data need to be worked on in order to generate relevant information for managers. This work aims to develop an information system for monitoring costs and gross margin related to the prices practiced at the time of sale. The methodology chosen for this study was action research due to the
possibility of relating academic and practical objectives. This way, a tool was created integrating accounting data of costs of products sold with the sales prices and the gross margin of products in each customer. As a result, a report was prepared on intranet consulting to company’s databases, which presents quick reports where managers can work directly in price adjustments with customers, when necessary, in addition to using this information in planning for the following years.

The new challenges insert public organizations in an environment of constant transformations, where it is necessary to use Information Systems as an instrument that assists the generation of information and provides agility in the decision-making process. The main information system used by the financial and budgetary areas of public organizations is the Integrated System of Financial Administration of the Federal Government (SIAFI). However, it is a transaction processing system and does not have the proper characteristics to generate managerial information. From this perspective, this research has as main objective to develop an Information System (IS), to generate managerial and strategic information that will be used in the Administration and Planning Department of the IFSULDEMINAS - Campus Machado. Regarding the technical procedures, this study was developed through the methodology known as SSM (Soft System Methodology) and the data were obtained using interview and documentary research. . This research was successful in its purpose, since the result points out that the IS attends to the needs of the managers, providing management and strategic information related to budget execution, in a facilitated manner.

The government expenditure in electricity bills of public universities represents 11.4% of the total expenditure of the Brazilian Federal Government on universities. Literature shows that the renewable energy generation has been taking place in the world's energy matrixes and, in particular, the photovoltaic generation is growing, including in universities. In Brazil, photovoltaic generation has grown in the last years and there is still room for growth. This research project presents a modeling for the economic viability evaluation and risk management in contracts for building and renting photovoltaic distributed energy generation at Universidade Federal de Itajubá (UNIFEI). Simulations are realized through four technical configurations according the proposed method. From these simulation results, comparisons are realized between two contract models: Construction Model, in which the University makes the investment on a photovoltaic system therefore reduces its energy costs, and Location Model, in which a leasing company makes the investment in the photovoltaic system, installs it on UNIFEI and then it will receive a rent from the University which the value is equivalent to its electricity bill, but reduced by a percentage discount. Finally, a comparison between these two models is realized to find the best solution for the University.

The purpose of the study is to improve the quality of information in the making decision process of importing electronic components in Santa Rita do Sapucaí city. This study acknowledges the importance to create quality information and allows its security and confidence in order to propose a better view to the management person. The points of the import process, quality of information and information system are inserted in this study. Through the methodology, it was possible to create a protocol to measure the quality information in the four steps of environment decision in the import process. In the end, regarding the application protocol, it was possible to identify which information was considered most important when composing the information for the decision. Furthermore, it was also possible to find the applied dimension for each information in the decision-making process. With the results obtained by applying the protocol, it was possible to show the quality information to the decision maker, propose improvements in the process and start the application in the practice.

The way on which the corporate management system information are presented direct and guide the various hierarchical levels of organizations, transforming them into the necessary knowledge so that managers can take better decisions. The business intelligence (BI) as tool of visual presentation and support to decisions become an effective tool capable of providing to managers and operation professionals a better and greater ability in order to perform several analysis in a more adequate way, increasing the corporate collective intelligence, its learning capacity and creation of new processes and businesses. Its use in supply chain, responsible for the competitive advantage of companies, becomes essential so that operational processes and activities to be clearly and objectively visualized. Several companies use BI as tool for supporting the decisions, but the existing tools in the market need technical support to change them or improve them. From that principle, this research demonstrate the need of developing of a flexible tool to evaluate the supply chain performance, using the business intelligence to support the decisions taking in a technology company, as well keep the competitiveness and improve the customer satisfaction. Additionally, this research also identifies the need of adapting performance indicators, collaborating scientifically with the improvement of management system, directing the research aim to the development of a visual tool to help decisions taking and check lists to assist the operational activities flow in the international supply chain. The study is based in Soft Systems Methodology (SSM), used to plan and implement changes, aligned to the identification and solutions of unresolved matters, suggesting action lines and improvements that the changes implementation shall provide with the using of the new tool. In this research, it is possible to identify the following results: visual presentation of corporate data, which enable the decisions taking prior to its occurrence, the credibility improvement to the responsible department by the performance evaluation tool development and the adaptation of key performance indicators, concerning the international supply chain, proving the corporate performance improvement and presenting its scientific collaboration.

Standard time is key information for manufacturing decision-making processes such as sizing a production line, determining production lead time, performing equipment costing, and profitability analysis. Companies that follow the engineer to order strategy provide customers with the possibility of product customization, and high customization can impact a high variability in the execution times of their manufacturing activities. Thus, this research aims to evaluate the impact caused by the consideration of a single time on the indicators and decision-making processes of an engineer to order company in the electrical sector that manufactures instrument transformers. Specifically, the purpose is to identify how standard time is used in the composition of indicators and in the company's decision-making processes and, from analysis, present a procedure for choosing time according to the configuration of each product, thus aiming to reduce miscalculations and improve decision making. Also, another specific objective is to confront the decision processes identified during the work with those related to the studies of the times found in the literature. The method applied for the development of the work was the case study, and the case study was the production process in which the execution times suffer great variation due to customization. Chronometric data were collected for different projects, and based on the collected data, standard times for the projects were calculated and then the identified indicators were recalculated using the standard time obtained for each project. After the analyzes, the impacts on the identified indicators and decisions were demonstrated and the comparison between the indicators that use the standard time of the company with those found in the literature was presented. Among some of the results obtained, the 72 kV transformer presented a project with the calculated standard time 267.4% higher than the one considered, which resulted in a 36.5% higher cost. The 145 kV transformer presented a project with the calculated standard time 87.26% lower than considered, which resulted in a 13.07% lower cost than considered. In the end, a project time selection procedure was developed.