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Advisor(s)
Abstract(s)
Os negócios estão cada vez mais competitivos e rigorosos, pelo que é essencial a
existência de um sistema de custeio sólido, eficaz e realista. As decisões tomadas com
base no cálculo dos custos são tão importantes que podem fazer a diferença entre o
sucesso e o fracasso da organização. Esta dissertação explica detalhadamente, passo a
passo, a construção de um algoritmo que visa calcular os custos associados ao
processo galvânico de aplicações metálicas. Este processo é vulgarmente chamado de
acabamento, pois é o que oferece o aspeto final à aplicação metálica. Tendo como
ponto de partida um sistema de custeio existente, esta dissertação serve como um
guia para a construção dos algoritmos de custeio, que concluem uma otimização ao
sistema de custeio, beneficiando a empresa que foi alvo deste estudo a vários níveis,
nomeadamente de organização, rigor na orçamentação, planeamento e controlo da
produção.
Businesses are increasingly competitive and rigorous, it is essential the existence of a strong, effective and realistic costing system. Decisions taken on the basis of the costing are so important, that can make the difference between success and failure of the organization. This dissertation explains in detail, step by step, the construction of an algorithm that aims to calculate the costs associated with electroplating of metal articles, this process is commonly called by finishing, is what offers the appearance to the metal article. Starting with an outdated costing system, this work is a guide for the construction of the costing algorithms. This ends up by making an optimization to the costing system thus benefiting the company, that was the partner of this dissertation, in various levels, namely of organization, rigor in budgeting, planning and control of production.
Businesses are increasingly competitive and rigorous, it is essential the existence of a strong, effective and realistic costing system. Decisions taken on the basis of the costing are so important, that can make the difference between success and failure of the organization. This dissertation explains in detail, step by step, the construction of an algorithm that aims to calculate the costs associated with electroplating of metal articles, this process is commonly called by finishing, is what offers the appearance to the metal article. Starting with an outdated costing system, this work is a guide for the construction of the costing algorithms. This ends up by making an optimization to the costing system thus benefiting the company, that was the partner of this dissertation, in various levels, namely of organization, rigor in budgeting, planning and control of production.
Description
Keywords
Algoritmo Otimização Custo Orçamentação Galvanoplastia Algorithm Optimization Cost Budgeting Electroplating