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A gestão pressupõe a existência de uma instituição (um agrupamento de pessoas que se relacionam num determinado ambiente, físico ou não, orientadas para um objetivo comum que é a empresa) a ser gerida. Gerir é o processo de tomar decisões e realizar ações para alcançar objetivos, sendo certo que a principal razão para o estudo da gestão é o seu impacto sobre o desempenho das organizações. Em tempos idos, a ótica da política de gestão visava a utilização eficiente dos recursos de forma a atingir os objetivos da organização e era centrada nas decisões para um momento em concreto. Atualmente, os gestores não centram a sua atenção no momento presente mas procuram antecipar o futuro e preparam-se para ele. De facto, a globalização proporcionada hoje pela tecnologia da informação introduziu novos paradigmas na gestão empresarial, uma vez que a abertura dos mercados e a livre circulação da informação aumentaram substancialmente o nível de concorrência entre as empresas. Com efeito, de modo a sobreviver, as empresas necessitam de se diferenciar doutras e desenvolver produtos com competências que, além de acrescentar valor para o cliente, sejam mais difíceis de imitar pelos seus concorrentes. No contexto atual, os recursos devem ser adquiridos e geridos de forma eficiente para que as organizações sobrevivam e possam desenvolverem-se num ambiente caracterizado pela incerteza, complexidade e hostilidade. Neste sentido, o método de custeio é, na sua essência, um sistema de recolha de informação e de suporte à tomada de decisões. Porém, a existência de diversas abordagens, tradicionais ou contemporâneas, continua a levantar algumas questões, nomeadamente, quanto à escolha do método de custeio a aplicar. A compreensão, aplicação e sistematização de metodologias de implementação permanecem temas bastante abordados e atuais, estando na base de diversos estudos que pretendem aferir as reais vantagens e desvantagens dos diversos métodos de custeio. Este estudo pretende determinar de que forma a aplicação do método do custeio por encomenda, ao determinar corretamente o custo de produção, pode contribuir para um bom sistema de informação e de suporte à tomada de decisão.iii
A investigação baseou-se na realização dum estudo de caso numa empresa de média dimensão que transforma compósitos, concretamente, polímeros sintéticos termo endurecíveis de grande difusão mais conhecidos por plásticos reforçados. Do estudo resultou a necessidade de uma recolha de dados de forma inequívoca com vista a um apuramento correto dos custos de produção. O modelo sugere que a incorporação de sistemas de controlo especialmente dedicados à gestão da incerteza promove a antecipação estratégica, a aprendizagem e o aparecimento de novas estratégias. Os resultados foram obtidos através de um processo iterativo, baseado na análise da literatura disponível sobre gestão estratégica e de risco, realização de experiências e análise dos resultados obtidos. Este estudo permitiu analisar, em particular, o método de custeio por encomenda existente na empresa e atualizar a documentação do processo, abrindo caminho para o aparecimento de novas abordagens no futuro e noutras organizações.
Management implies the existence of an institution (a group of people that relate in an environment, physical or not, oriented towards a common goal that is the company) to be managed. Managing is the process of making decisions and executing actions to accomplish the goals, where the main reason for their study has to do with its impact to the performance of the organization. In the past, management policy aimed to efficiently use the resources in order to achieve the objectives of the organization and was focused on the decisions for a specific moment in time. Today, managers do not focus on the present moment but seek to anticipate the future and prepare for it. In fact, the globalization provided today by technology has introduced new paradigms in business management, as the free trade and the free circulation of information has substantially increased the level of competition between companies. Indeed, in order to survive, companies fight to differentiate from others and develop competences that, besides adding value to the customer, are more difficult to copy by their competitors. In the current context, resources must be efficiently acquired and managed so that organizations can survive and grow in an environment characterized by uncertainty, complexity and hostility. The costing method is an information gathering and decision-making support method. However, the choice of the approach to apply, traditional or modern, still raises some debate. The understanding, application and systematization of the methodology for implementation are deeply studied themes, representing the starting point of various studies aiming to ascertain the real advantages and disadvantages of the different cost methods. The aim of this study is to ascertain how the application of the order costing method, by correctly determining the cost of production, can contribute to a good information system and decision making support. The research was done on a medium-sized company that transforms composites, namely thermosetting synthetic polymers of great diffusion known as reinforced plastics. The study required an unequivocal data collection in order to correctly determine the production coats. The model suggests that the incorporation of control systems specially dedicated to uncertainty management promotes strategic anticipation, learning and be emergence of new strategies. The results were obtained through an iteractive process based on the analysis of the literature on strategic and risk management, the realization of experiences and analysis of the results obtained. This study allowed the analysis of the company’s order on-demand costing method and update the documentation of process, thus allowing to rise in the future and in order organizations.
Management implies the existence of an institution (a group of people that relate in an environment, physical or not, oriented towards a common goal that is the company) to be managed. Managing is the process of making decisions and executing actions to accomplish the goals, where the main reason for their study has to do with its impact to the performance of the organization. In the past, management policy aimed to efficiently use the resources in order to achieve the objectives of the organization and was focused on the decisions for a specific moment in time. Today, managers do not focus on the present moment but seek to anticipate the future and prepare for it. In fact, the globalization provided today by technology has introduced new paradigms in business management, as the free trade and the free circulation of information has substantially increased the level of competition between companies. Indeed, in order to survive, companies fight to differentiate from others and develop competences that, besides adding value to the customer, are more difficult to copy by their competitors. In the current context, resources must be efficiently acquired and managed so that organizations can survive and grow in an environment characterized by uncertainty, complexity and hostility. The costing method is an information gathering and decision-making support method. However, the choice of the approach to apply, traditional or modern, still raises some debate. The understanding, application and systematization of the methodology for implementation are deeply studied themes, representing the starting point of various studies aiming to ascertain the real advantages and disadvantages of the different cost methods. The aim of this study is to ascertain how the application of the order costing method, by correctly determining the cost of production, can contribute to a good information system and decision making support. The research was done on a medium-sized company that transforms composites, namely thermosetting synthetic polymers of great diffusion known as reinforced plastics. The study required an unequivocal data collection in order to correctly determine the production coats. The model suggests that the incorporation of control systems specially dedicated to uncertainty management promotes strategic anticipation, learning and be emergence of new strategies. The results were obtained through an iteractive process based on the analysis of the literature on strategic and risk management, the realization of experiences and analysis of the results obtained. This study allowed the analysis of the company’s order on-demand costing method and update the documentation of process, thus allowing to rise in the future and in order organizations.
Description
Trabalho de natureza profissional apresentado para apreciação em provas públicas para atribuição do título de Especialista em Contabilidade (código 344) pelo Instituto Politécnico do Porto (Regulamento para a atribuição do Título de Especialista no IPP, art. 6º, nº 1, b); Despacho IPP n.º 14093/2011, D.R. nº 200, de 18 de outubro de 2011, II
Keywords
Decisão Custeio Gestão Globalização Informação Organização Recursos Decision Costing Management Globalization Information Organization Resources
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Publisher
Instituto Politécnico do Porto, Instituto Superior de Contabilidade e Administração do Instituto Politécnico