| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| DM_AnaCarvalho_MMADE_2019 | 1.8 MB | Adobe PDF |
Authors
Abstract(s)
A capacidade de lidar com incertezas externas e internas determina o desenvolvimento e o destino de uma empresa. Nesse sentido, a contabilidade de gestão e os modelos de otimização podem contribuir para o sucesso de qualquer organização.
Sendo a literatura existente ainda escassa, a presente investigação pretende desenvolver um modelo de otimização que utiliza a informação do Activity-Based Costing (ABC) e do Time-Driven Activity-Based Costing (TDABC) para determinar o ótimo product mix. Consideramos que este trabalho de investigação contribui, não só para reforçar a literatura existente relacionada com esta área de conhecimento, mas também como ferramenta para o contexto empresarial.
Nesta dissertação, para a implementação do ABC foi utilizada a metodologia proposta Roztocki, Porter, Thomas, & Needy (2004), enquanto que para a implementação do TDABC foi utilizada a metodologia sugerida por Mortaji, Bagherpour, & Mazdeh (2013a). Por último, para o desenvolvimento dos modelos de otimização foi seguida a metodologia exposta em Zhuang & Chang (2017).
A investigação realizada permitiu determinar as quantidades a produzir, de forma a obter o máximo lucro. Deste modo, a empresa tem uma ferramenta que permite decidir acerca de quais os produtos a produzir e em que quantidades, assim como a informação relativa à capacidade não utilizada dos recursos que possui. Permitindo à empresa adotar medidas estratégicas para aumentar a procura do produto em análise e, consequentemente, aumentar a respetiva produção.
Abstract The ability to deal with external and internal uncertainties determines a company's development and destiny. In this sense, management accounting and optimization models can contribute to the success of any organization. However, the existing literature is still scarce, therefore the present research intends to develop an optimization model that uses the Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) information to determine the optimal product mix. We consider that this research work contributes not only to reinforce the existing literature, but also as a tool for the business context. In this dissertation, for the implementation of ABC, uses the methodology proposed by Roztocki, Porter, Thomas, & Needy (2004), while for the implementation of TDABC the methodology suggested by Mortaji, Bagherpour, & Mazdeh (2013a) was used. Finally, for the development of optimization models followed the methodology exposed in Zhuang & Chang (2017). The research carried out made allowed identifying the quantities to be produced in order to obtain the maximum profit. Thereby, the company has available a tool for assisting on decision of which products to product and in which quantities, as well as the information on unused capacity of its resources. Also, it allows the company to take strategic measures to increase demand for the product under analysis and thereby increase its production.
Abstract The ability to deal with external and internal uncertainties determines a company's development and destiny. In this sense, management accounting and optimization models can contribute to the success of any organization. However, the existing literature is still scarce, therefore the present research intends to develop an optimization model that uses the Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) information to determine the optimal product mix. We consider that this research work contributes not only to reinforce the existing literature, but also as a tool for the business context. In this dissertation, for the implementation of ABC, uses the methodology proposed by Roztocki, Porter, Thomas, & Needy (2004), while for the implementation of TDABC the methodology suggested by Mortaji, Bagherpour, & Mazdeh (2013a) was used. Finally, for the development of optimization models followed the methodology exposed in Zhuang & Chang (2017). The research carried out made allowed identifying the quantities to be produced in order to obtain the maximum profit. Thereby, the company has available a tool for assisting on decision of which products to product and in which quantities, as well as the information on unused capacity of its resources. Also, it allows the company to take strategic measures to increase demand for the product under analysis and thereby increase its production.
Description
Dissertação de Mestrado em Métodos de Apoio à Decisão Empresarial
Keywords
Activity-Based Costing (ABC) Time-Driven Activity-Based Costing (TDABC) Product Mix Otimização I.S.I. – Indústria de Solas Injetáveis, LDA
Citation
Publisher
Instituto Politécnico do Porto. Escola Superior de Tecnologia e Gestão