%0 Journal Article %T FEASIBILITY IN MULTIPLE OBJECTIVES FACTIBILIDAD EN OBJETIVOS M迆LTIPLES FACTIBILIDAD EN OBJETIVOS M迆LTIPLES %A Ra迆l Alberto Ercole %J Revista Universo Cont芍bil %D 2007 %I Universidade Regional de Blumenau %X In general, organizations establish different objectives. Singleness in the organizational goal is not common. The objectives can be, without a doubt, ordered hierarchically, and thus originate a need to find appropriate answers to a planning model that contemplates, justly, variety of objectives to be attempted at somehow, but, repeatedly, the enhancement of one leads to the detriment of another or other ones. In this article, we present a model 每among so many feasible to be analyzed - which allows to carry out planning for multiple objectives prioritized by some criterion of the organization, in this specific case, a micro enterprise of manufacturing a new product. It is in that part that the application of quantitative methods of management can constitute a valuable tool for an appropriate planning. Particularly, mathematical programming (linear, non-linear, integral, of goals) is an example of concrete application of a prescriptive model (that tries to optimize the solution) in a case of multiple objectives planning. The last part of the study considers an example of application of the technique described for an enterprise in which one wants to maximize one*s participation in the market and one*s monthly use (objectives in conflict), with an additional series of restrictions and goals, and having as variables of decision on price, investment in marketing, the policy for sales financing and the mixture of raw materials of different qualities. The conclusion emphasizes the importance of quantitative methods for management to reach a solution that contemplates the proposed objectives in the best possible way. Keywords: Feasibility. Objectives. Programming. Enterprise. En general las organizaciones se plantean distintos objetivos. No es com迆n la unicidad en la meta organizacional. Podr芍n, sin duda, jerarquizarse los objetivos, y de all赤 la necesidad de encontrar respuestas adecuadas a un modelo de planeamiento que contemple, justamente, variedad de objetivos que de alguna manera se intentan cumplir pero que en reiteradas oportunidades el acrecentamiento de uno lleva consigo el desmedro de otro u otros. El objetivo del presente trabajo es presentar un modelo - entre los tantos que ser赤a factible analizar - que permita efectuar el planeamiento de m迆ltiples objetivos priorizados con alg迆n criterio de la organizaci車n, en este caso un micro emprendimiento de fabricaci車n de un nuevo producto. Es en esta parte en donde la aplicaci車n de m谷todos cuantitativos de gesti車n puede aportar una valiosa herramienta para una planificaci車n adecuada. M芍s concretamente, la p %K Factibilidad %K Objetivos %K Programaci車n %K Emprendimiento. %U http://proxy.furb.br/ojs/index.php/universocontabil/article/view/134