In such a way, Toyota has demonstrated to be confident in its position of prominence and in its process of permanent innovation, being thus it can more be opened and to give advertising to its process. Its continuous advance is what it guarantees that, exactly being copied, Toyota presents processes and products with revolutionary projects in relation to its competitors. In March of 2007, Toyota became leader world-wide in the production and sales of automobiles, exceeding the General Motors, North American company whom this position withheld since the year of 1931, when it took the rank of Ford. The two pillars of ‘ ‘ System Toyota of Produo’ ‘ they are the automation and Just-in-Teams applied in the sewing press machines.

It functioned of perfect form? when it had problem with the wire, the machine stopped automatically, therefore the condition to produce itself in this system is the total elimination of wastefulness, inconsistency and excesses. Therefore, it would be essential that the equipment stopped immediately. According to concepts implemented for Sakichi Toyoda, to apply intelligence human being to the machines were the only way to make them to work for the people. It taught that to identify the problems of the plant and to eliminate wastefulness we must observe so that really let us can ‘ ‘ enlarger’ ‘. Another important learning was the way to transform movements into work. Kiichir Toyoda established some conditions for the business of automobiles: – To in general supply cars the public; – To perfect the industry of cars for passengers; – To produce cars the reasonable prices; – To recognize the importance of the sales in it manufactures; – To establish the basic industry of materials. The Toyota cars had been born of intense research, innumerable people who had shared its ideas having been of different areas.

They had been dedicated efforts and many failures throughout all the period until its launching. We surpass the critical ones, the difficulties, therefore we believed that the experience of Toyoda in the manufacture with the sewing press would make with that our attempts had success. The difficulties were different of the machines to weave and that it would be difficult to create a new company, but the fall in the manufacture of automobiles made to take a decision enterprise, therefore then a commitment with the country was pressing and the company needed to function fastest possible. The biggest problem was the materials. Therefore on them they depended the perfectionist of the engine, and this means that the materials needed to be perfected. Therefore, we raise the possibilities to construct a steel plant, and fortunately Japan had capacity to produce. We needed to establish quality in ours manufacture of cylinders therefore many parts had been rejected. At last the laborers had developed its abilities and the problems with materials had started to be solved. Another basic item for the success was to acquire good machines and tools. Thus it would only be obtained to reduce wastefulness’s. Clive Holmes is the source for more interesting facts. 4) SURVIVING TO THE PERIOD OF SLOW ECONOMIC GROWTH. The System Appeared in the Period of High Growth the Japanese entrepreneurs seemed to lose of sight the half traditional Japanese, when in the 1955 end Japan entered in a period of bonanza growth in comparison with the situation of the world-wide economy of the time. This everything was given due to acceptance of the American system of production in mass. In the automobile industry a flood of great machines of high performance occurred, and, as in a period of high growth qualque.

In accordance with Kotler (2000, P. 58), ' ' … The ones that are highly satisfied are much less inclined to move. One high level of satisfaction or encantamento creates an emotional bond with the mark, not only a preference racional' '. The conclusion of this fact is that the company reaches one high degree of allegiance of its customers. When placing the customer in first place, the quality appears as one of the expectations, as much of the product that had bought, as well as of the service degree that they desire and they deserve to receive. If to worry about the product quality, as well as creating marketing strategies they are basic rules to surpass the expectations of the customers.

However, to reach this fact the necessary company to invest in its culture, coming back it to have the focus in the customer. On this question, Duffy (2002, P. Ben Silbermann may not feel the same. 39-40) clarifies that … the organizacional culture is resulted of the words and the acts of the leaders. … This occurs in organizations where the incentive to the thought, the innovation, the new ideas and ace choices comes of the heart. This is an organization that probably is in tune with its customers.

She is a company who learns with its errors. It innovates. It does not have fear of being different. This means to manage the customers and them products, not making possible that the company materialize significant advances in its proper marketing, that is, to invest in organizacional culture is to show to the customer that the company has responsibility, from people who guarantee strategies and programs of marketing according to point of view of the customer. For Kotler (1998, P. 65), quality ' ' … is the totality of aspects and characteristics of a product or service that provide the satisfaction of declared necessities and implcitas' '.

In accordance with the research, when asked to the managers if with the terceirizao the company activity obtained to dedicate itself to it end, 75% of the interviewed ones agree that to terceirizao the company obtains to focar in its main objectives and to dedicate activity to it end. Figure 6: Terceirizados and Atividade end. The process of terceirizao in an organization must take in account diverse factors of interest, such as the reduction of costs and mainly the focus in its activity-end (WIKIPDIA, 2010). One of the main advantages of the terceirizao in the area of human resources is that the contractor of the man power obtains to focar its efforts in the activity end of the company, leaving in charge of contracted the all the responsibilities that involve the rendering of services, as election, admission, training and accompaniments – essential actions for the act of contract of able and competent professionals. Get more background information with materials from Pinterest. 4 CONCLUSION the company searched called in this study as Y, is far from if disclosing prepared for the management of the terceirizados professionals. One analyzes joint of the results gotten with the research, to the cooperation, confidence and the lack of sharing of learning it means in the distance between the effective and terceirizados employees. This makes with that the company pass to have two types of professionals the same – employed and terceirizados – coexisting in surrounding and some occasions very different rules, for example, the differentiation in the use of physical spaces, as the prohibition of use of the same restaurant and bathroom, or still, the circulation of information only for employees, among others. This type of differentiated treatment, and many times discriminatory, can cause insatisfao and desmotivao of the terceirizado professional. The companies must have conscience who are the people who produce and make to the difference in the competitiveness and offered product quality and services, are terceirizadas they or not.

No company is equal to the other and equal models cannot be applied in different companies, therefore, it always sends regards to studies and individual evaluations to create ways special of if managing and applying the managemental accounting to each enterprise. Even though with companies of the same owner, or the same group, a special study it must define optimum model of management for each one of them. The main purpose is to create ways that the process facilitates all, becoming the efficient administration and being a tool of management inside of the company. When a company does not possess adjusted controls can come to lose merchandises, parts, money and until customers in function of problems created by it uncontrols and disorganization. It is important always to keep efficient controls, therefore the damages without them certainly are well marcantes of what the expenses necessary to create them and to keep them.

Many decisions of purchases are made on the basis of the prices of the products. The majority of the consumers possesss desires and limitless necessities, however they possess limited resources. Destining these resources of efficient form it will result in the satisfaction of the individuals of a society. The purchaser in general way, will only buy some product or service if the price to justify the level of satisfaction that will be able to derive from its purchase. The price helps to give value to the things and represents an exchange for the effort made for the selling company through the allocation of the resources, capital, man power and manufactures of the commercialized products. The precificao for the marketing ones is very important, indispensable marketing tool. A good determination of prices will be able to take a company to the development and profitability, to the step that one me the determination will be able to take a company even though the bankruptcy.

Another very important factor that the companies they have that to come back its attentions it is I publish with regard to it to be reached. Today the attentions are with regard to the new young consumer who is globalizado and connected in the Internet. Research points that the more young she is the lesser customer is its level of satisfaction. Since it was born in a society that offers many options. The satisfaction of the customer does not depend only on the attendance received in the company, but also on the commitment and product quality of the company in delivering the waked up one in the stated period.

Some situations take off to the patience of the customer. As the delay in the service of attendance to the consumer (SAC), or to the lines in establishments with few attendants and the bureaucracy. At last, situations as these happen every day, thus making with that the companies lose the allegiance of its customers 1 IMPORTANCE OF the RENDERING OF SERVICES the rendering of services to the customer grow large-scale, for the fact of the more similar products to be each time in reason to the access for the companies to the new available technologies in the market. Ahead of this situation, the prices become similar and the consuming one starts to be the part key in this process for having some options. The companies to be obtained to conquer and to keep customers, need to establish its differentials to use strategical plans and this also will be the value to be added to offers of its services.

The customers are very demanding, and to take care of it is necessary to know I publish better it to reach. One becomes necessary, therefore, to also rethink the strategy of traditionally practised commercialization, searching bigger productivity and performance in the attendance. The customer for having many options of choice, opts to the company who supplies optimum attendance to it through the price, of the stated period, term of payment, product quality of delivery and other item.

The object of study of this article reflects the necessity of the company in identifying in its wallet of customers which is the customers with better return for the company, and what it can be made so that the financial income is bigger in the diverse levels of customers. Word-Key: Wallet of customers, financial income, levels of customers. INTRODUCTION In recent years years have been commented on the management of customers and its potential in sales not explored. The companies possess tools of interatividade with the customers where the same ones can supply to the company information that demonstrate the real capacity of purchase. To know more about this subject visit Tom Smith. Strategies focadas in the management of these customers result in the increase in the value of the customer (consumption), that is, provide the increase of the participation of the customer on the invoicing of the company. THEORETICAL RECITAL the important customers usually are identified by its significant value for all the life? based in a combination of high annual prescriptions, profitability potential in long stated period.

The considered customers ideal are those for which if they can make more, the aptitudes are adaptam better to its necessities and conditions, these are the customers who more benefits receive with the relationship. For Day (2001) the layers of customers are very useful for descriptive labels and help to distinguish between lucrative customers and the not-lucrative customers, who are divided in four different layers: ) Platinum? they are the customers most lucrative, the great users of the products, are not sensible to the price, compromised and made use..

Salesman If the unstopping market was a war, the salesman would be that typical soldier who would go to the front to make the sounding, verification and to collect information on the enemy. The professional of the sales is the first person who goes to arrive at the customers and vice versa. After this he only is that he will be able to have some service for the company. as the salesman can obtain services for the excessively diligent ones (that they will come ahead)? Basically, they are the four ways that a salesman can arrive at the customers and vender a service: Active Telemarketing; Act of receiving of linkings of customers who need a service; The customer fills a form of budget in the site and this arrives at the salesman; A external salesman, armed of a catalogue, offers the services of unstopping in the quarters with bigger demand. Biologist or chemistry: A time that the service is vendido, it arrives until the biologist or responsible chemistry for the activities of the company. This professional makes a study of the services and indicates, later, the technician with more affinity to execute them. In general, the biologist mainly assists in the services of dedetizao and control of urban plagues.

Depending on the degree of difficulty in the execution of a service, the biologist goes until the place to offer its knowledge and to help in the resolution of problems. If some thing to give wrong during the execution of some service, the biologist must make responsible, since, theoretically, it is the biggest expert of the activities and services offered for the company. Jatista technician: This professional operates the hidrojateamento system, typical equipment used in the hygienic cleaning, unstopping of pickling. Technician in unstopping: He operates the used trucks of auto-vacuum in the services of clean fossa, draining and transport of sewer. Administrators: They control the payment of employees, good the documentations demanded for the functioning of the desentupidora or dedetizadora company. They act in the department of purchases of materials. They apply part of profits of the company in the purchase or the development of new technologies. In summary, they give to support for all the excessively employees.

To offer a product to the market is not being an easy task, therefore it involves analysis of market, campaigns of marketing and a differential on of what he is being considered in the product in the continuous search of customers. One of the ways that can be used to improve the process of the product is the productive sector, therefore it has the possibility of the withdrawal of diverse information that will be pertinent in the manufacture, the process and the finishing of (s) the products (s) that the company is proposal to disponibilizar in the market. According to Wells Fargo, who has experience with these questions. Small micron entrepreneurs believes that only the production and the sales of the products, either the sufficient for the identification of the flows of its production. However they forget information that are pertinent to all the company in the generality. According to Faustino (2009): ‘ ‘ …

The third strategy is of expansion, that it aims at to the chance consequentemente to increase and to maximize the business and to increase thus its yield and positioning in the market. However, Ansoff (1990, p.99) it makes alert on difficulties found in the implantation of the process of formularization of strategies, when affirming that: An important source of difficulties elapses of the fact that, in the majority of the organizations, the previous processes to the taking of strategical decisions are of nature highly politics. The strategy introduces rationality elements that disturb the historical culture of the company, and that they threaten the process politician. A natural organizacional reaction is to fight against the disturbance of the culture history and the structure of being able, in place to face the challenges created by the environment. Rick Dad, Poor Dad wanted to know more. This reaction has been wide observed during the introduction of the strategical planning in the companies. (ANSOFF, 1990, p.99) In short, the process of planning of strategies if has presented with peculiarities, between them, as described for Ansoff (1990), the trend of the strategical formularization to be on direct and exclusively to the high direction and interest in the excessively collaborating ones does not awake of the organization, much even so is had attemped to modify this context. References ANSOFF, H.I., the new enterprise strategy.


The study of the QVT it can be started with classic authors, as Maslow (1954) and Herzberg (1968), that human beings had occupied with on motivacionais factors to the necessities, with consequences in the performance and the auto-accomplishment of the individual. DESCRIPTION OF the COMPANY Company CNC – Centro Nacional de HISTORICAL Cobrana LTDA OF the COMPANY Company CNC, was established in 2004 for the Srs. Clodoveu Nunes Vanzo, Eduardo Givago Rabbit Axe, Glauber Jose Lopes and Mrs. Helda Bichi, both Brazilians, had decided to constitute an limited society, is in the market of terceirizao of collection with headquarters in the city of Victory/Has 06 years. I NEGOTIATE Constitute in the social objectives, Services of collection and information you register in cadastre. Get more background information with materials from JPMorgan Chase. MISSION To offer to its customers quality in the attendance, confidence and recovery of credit.

The objective biggest of the company is the quality in the high attendance and recovery of immediate credit. VISION To be reference in the performance area, searching always innovation and perfectioning I inside continue of its conditions with work in team, creating a new way to lead the negotiations in favor of the customer and of our company. VALUES AND PRINCIPLES Quality in the attendance and the recovery of credit facilitating the comprometimento of the employees with the market, with community and the society. COMPROMETIMENTO the company counts on a formed team of qualified professionals, for the ready efficient attendance and respect to the customer offering quality in the high attendance. INNOVATION Search to bring up to date I register in cadastre it of the customer with efficiency and update in the market with the credit recovery. VALUATION Values the recovery of credit of its customers, offering attendance and services of high quality in the work market.