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Bases para custeio de atividades industriais
| Name: | Description: | Size: | Format: | |
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| 6.02 MB | Adobe PDF |
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Abstract(s)
Nos últimos anos tem sido verificada uma evolução significativa a nível industrial, seja na própria dinâmica das empresas cada vez mais preocupadas com melhoria de processos, aumento da eficiência e redução de custos, seja pela tendência crescente de automatização dos processos de fabrico fruto do desenvolvimento tecnológico. Esta evolução tem vindo a alterar o peso dos custos indiretos como o consumo de energia, depreciações de equipamentos, aumento de mão-de-obra indireta, entre outros, provocando distorções nos sistemas de custeio tradicionais.
Na presente dissertação de mestrado desenvolvida na empresa Bi-silque S.A., produtora de artigos de comunicação visual, é apresentado um estudo sobre o custeio de atividades industrias. O estudo incidiu na análise das atividades produtivas e no funcionamento do sistema de custeio atual. Pretendia-se verificar qual o peso dos custos indiretos no produto final e analisar a que ponto estes eram considerados pelo sistema de custeio atual. Realizada esta análise foi possível verificar deficiências tanto na consideração dos custos indiretos como na forma de construção do custo do produto. Mediante este cenário foi apresentada uma proposta de custeio alternativo utilizando o método de Custeio Baseado nas Atividades, (Activity Based Costing – ABC) caracterizado pela sua capacidade de tratamento dos custos indiretos.
A proposta apresentada passou pelo estudo e desenvolvimento do custeio de um produto, em função das atividades produtivas ligadas a este. O objetivo principal foi comparar o custo de fabrico do produto segundo o método atual e o método ABC, na tentativa de melhorar o sistema de custeio atual, conhecer a realidade produtiva e perceber qual o nível de participação dos custos indiretos de fabrico no custo final do produto. Posto isto, foi possível verificar uma redução no custo final do produto em cerca de 15,6%, contudo não foi possível provar um aumento na participação dos custos indiretos no custo final do produto.
In the last years has been observed a significant evolution in industry, either in the dynamics of companies themselves, increasingly concerned with process improvement, increasing efficiency and cost reduction, or the automation growth trend of manufacturing processes due to technological development. This evolution has changed the weight of indirect costs such as: energy consumption, depreciation of equipment, increase of indirect labor costs, among others, causing distortions in traditional costing systems. In this dissertation, developed at the company Bi-silque S.A. producer of visual communication articles, a study is presented about industrial activities costing. The study focused on the analysis of the productive activities and the current costing system, which sought to verify the weight of indirect costs in the final product and to analyse to what extent they were considered by the current costing system. After this analysis, it was possible to verify deficiencies both in the consideration of indirect costs and in the form of product cost construction. This scenario presented an alternative costing proposal using the Activity Based Costing (ABC) method, characterized by its ability to handle indirect costs. The proposal presented went through the study and development of a product costing, due to the productive activities related to it. The main objective was to compare the manufacturing cost of the product according to the current method and the ABC method, in order to improve the current costing system, to know the productive reality and to understand the level of participation of the indirect manufacturing costs in the final cost of the product. With this it was possible to verify a reduction of 15,6% in the final cost of the product, however was not prove an increase in the share of indirect costs in the final cost of the product.
In the last years has been observed a significant evolution in industry, either in the dynamics of companies themselves, increasingly concerned with process improvement, increasing efficiency and cost reduction, or the automation growth trend of manufacturing processes due to technological development. This evolution has changed the weight of indirect costs such as: energy consumption, depreciation of equipment, increase of indirect labor costs, among others, causing distortions in traditional costing systems. In this dissertation, developed at the company Bi-silque S.A. producer of visual communication articles, a study is presented about industrial activities costing. The study focused on the analysis of the productive activities and the current costing system, which sought to verify the weight of indirect costs in the final product and to analyse to what extent they were considered by the current costing system. After this analysis, it was possible to verify deficiencies both in the consideration of indirect costs and in the form of product cost construction. This scenario presented an alternative costing proposal using the Activity Based Costing (ABC) method, characterized by its ability to handle indirect costs. The proposal presented went through the study and development of a product costing, due to the productive activities related to it. The main objective was to compare the manufacturing cost of the product according to the current method and the ABC method, in order to improve the current costing system, to know the productive reality and to understand the level of participation of the indirect manufacturing costs in the final cost of the product. With this it was possible to verify a reduction of 15,6% in the final cost of the product, however was not prove an increase in the share of indirect costs in the final cost of the product.
Description
Keywords
Custeio Baseado nas Atividades Custos Indiretos de Fabrico Activity Based Costing Indirect Manufacturing Costs