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Authors
Advisor(s)
Abstract(s)
As empresas de prestação de serviços aduaneiros (Despachantes Oficiais) constituem-se como interlocutores válidos entre a Administração Pública e o setor privado, no que diz respeito aos processos de importação e exportação de matérias-primas e mercadorias. No ambiente económico moderno, essas empresas têm por objetivo a melhoria contínua da qualidade dos serviços prestados e a eficiência dos processos que suportam esses serviços. Neste contexto, a informação detalhada sobre o custo destes serviços e das atividades e processos que lhes estão subjacente é essencial para a gestão de custos destas empresas.
No centro da metodologia ABC (Custeio Baseado nas Atividades) está a gestão de custos. Ao permitir calcular o custo das atividades, o ABC proporciona não só informação sobre os custos dos serviços/produtos mas também oportunidades de redução de custos e melhoria de processos numa lógica de criação de valor.
O objetivo deste trabalho é testar a aplicabilidade do ABC numa empresa de prestação de serviços aduaneiros e avaliar o contributo do ABC para a identificação de oportunidades de melhoria dos processos.
Considerando o objetivo do trabalho e a relação do investigador com a unidade de análise, foi seguida a metodologia investigação-ação.
Dada a complexidade de aplicação do modelo ABC original, foi sugerida a aplicação do Time Driven ABC que, ao utilizar equações do tempo, se torna mais simples e menos dispendioso
Those firms that provide customs services (Customs Brokers) are the valid interlocutors between the public authorities and the private sector regarding to the import and export processes of goods. In the modern economic environment, these companies look for continuous improvement of quality and efficiency of their internal processes and services. In such context, detailed information concerning the cost of the services provided, and the cost of the activities and processes that are behind them, is essential for cost management. Cost management is at the center of the activity based costing (ABC). By informing managers about activities’ costs, the ABC provides not only information about how much each services costs but it also identifies cost reduction and process improvement opportunities within a logic of value creation. The purpose of this work is to test the applicability of ABC in providing customs services company and evaluate the potentialities of ABC for the identification of process improvement opportunities. Considering the purpose of the work and researcher's relationship with the unit of analysis, it has been aplaied the research-action methodology. Take in account the complexity of the practical application of original ABC model, it was suggested the application of Time Driven ABC, using equations time it becomes simpler and less expensive.
Those firms that provide customs services (Customs Brokers) are the valid interlocutors between the public authorities and the private sector regarding to the import and export processes of goods. In the modern economic environment, these companies look for continuous improvement of quality and efficiency of their internal processes and services. In such context, detailed information concerning the cost of the services provided, and the cost of the activities and processes that are behind them, is essential for cost management. Cost management is at the center of the activity based costing (ABC). By informing managers about activities’ costs, the ABC provides not only information about how much each services costs but it also identifies cost reduction and process improvement opportunities within a logic of value creation. The purpose of this work is to test the applicability of ABC in providing customs services company and evaluate the potentialities of ABC for the identification of process improvement opportunities. Considering the purpose of the work and researcher's relationship with the unit of analysis, it has been aplaied the research-action methodology. Take in account the complexity of the practical application of original ABC model, it was suggested the application of Time Driven ABC, using equations time it becomes simpler and less expensive.
Description
Trabalho de Projeto apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação de Amélia Cristina Ferreira da Silva
Keywords
Investigação-ação Time Driven ABC Custeio baseado em atividades Despachos aduaneiros Customs broker Action-research Activity based costing