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Aplicação dos sistemas de custeio tradicionais em micro entidades: o caso "casa das madeiras"
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.58 MB | Adobe PDF |
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Abstract(s)
A contabilidade é um sistema de informação que oferece aos seus utilizadores informação relevante para a tomada de decisão. A contabilidade de gestão constitui uma parte importante desse sistema de informação ao centrar a sua ação nas operações internas das organizações, em que os sistemas de custeio assumem particular destaque. No entanto, apesar do tecido empresarial português ser constituído por micro e pequenas empresas, a contabilidade de gestão não tem sido investigada neste domínio.
Este trabalho de projeto desenvolve e aplica um sistema de custeio especificamente desenhado para uma empresa que se dedica à comercialização de madeira e construção de produtos de madeira personalizados. O sistema de custeio que resulta deste trabalho, desenvolvido através da metodologia de estudo de caso, permitiu à empresa identificar os seus objetos de custeio de forma clara, dispor de documentação interna para o controlo de custos, identificar bases de repartição para imputação de custos indiretos, calcular custos de produção de forma fiável, determinar rentabilidades associadas a cada objeto de custeio, dispor de um plano de contas internas para contabilização das operações internas e uma base para iniciar o seu processo orçamental.
Os resultados deste trabalho são particularmente importantes para a empresa objeto de estudo uma vez que fornece instrumentos de gestão fundamentais para elevar os níveis de planeamento, tomada de decisão e controlo de gestão. Estas ferramentas são importantes para diferenciar a empresa dos concorrentes e poder gerir melhor a incerteza associada ao aumento da concorrência ou globalização dos mercados. Este trabalho contribui também para a aplicação de técnicas de contabilidade de gestão a uma microempresa.
Accounting is an information system that offers relevant information allowing users to support their decision-making process. Management accounting represents an important piece of this information system by focusing its action on firms’ internal operations, where costing systems assume an important role. However, despite the large majority of Portuguese companies are classified as micro or small entities, management accounting research has not been explored in this domain. This applied project develops and applies a costing system that is specifically designed to a firm that operates in the commerce of wood and construction of personalized wood products. Using a case study methodology, this applied project develops a costing system allowing the firm to clearly identify their cost objects, to have internal procedures allowing cost control, to identify the allocation keys to assign indirect costs, to accurately compute the cost of products, to calculate the profitability associated with each cost object, to have a list of internal accounts to register all the internal operations and to have the fundamentals to initiate budgeting control. The results of this applied project are particularly important to the case study firm since it offers management tools that are crucial to improve the planning process, the decision-making process and the management control process. These tools are important to differentiate the case study firm from the competition and to be more prepared to manage the uncertainty associated to the increase of competition or market globalization. This applied project also contributes to the application of management accounting tools in a micro entity.
Accounting is an information system that offers relevant information allowing users to support their decision-making process. Management accounting represents an important piece of this information system by focusing its action on firms’ internal operations, where costing systems assume an important role. However, despite the large majority of Portuguese companies are classified as micro or small entities, management accounting research has not been explored in this domain. This applied project develops and applies a costing system that is specifically designed to a firm that operates in the commerce of wood and construction of personalized wood products. Using a case study methodology, this applied project develops a costing system allowing the firm to clearly identify their cost objects, to have internal procedures allowing cost control, to identify the allocation keys to assign indirect costs, to accurately compute the cost of products, to calculate the profitability associated with each cost object, to have a list of internal accounts to register all the internal operations and to have the fundamentals to initiate budgeting control. The results of this applied project are particularly important to the case study firm since it offers management tools that are crucial to improve the planning process, the decision-making process and the management control process. These tools are important to differentiate the case study firm from the competition and to be more prepared to manage the uncertainty associated to the increase of competition or market globalization. This applied project also contributes to the application of management accounting tools in a micro entity.
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Keywords
Contabilidade de gestão Métodos e sistemas de custeio Micro entidades