Activities based cosi (ABC) applied the electrification cooperatives: a case study / Custeio baseado em atividades (ABC) aplicado a cooperativas de eletrificação: um estudo de caso

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The cost has been considered like an inductive element in decisions of national energy politics in arder to make possible the increment of expansion capacity of generator park of Brazilian economy. The electric net cost will not reflect only investors, but they will allow to apply the resources in the electric energy distribution, mainly in the urban and poor rural area. The cost knowledge may contribute to the success of program of electric energy wastefulness combat. In the specific case of the installation from production to choice from the sources like eólic, sun, small hydroelectric. Coal and natural gas electric thermal and nuclear, they are selected when the cost are compatible with the payment capacity of market. According to mastery dissertation has as objective to describe the process of methodology implantation of cost ABC in the collective electricity, showing the positive result fram the implantation of this system in the organization. Even though, show up a case study realized Cooperativa de Eletrificação na Região de Mogi Mirim (Cemirim). As a result, we con confirm that the information resulted from ABC, which are already used as criterion that help process to resolve in a business. Among the benefits until now with the implantation of this methodology we can quote the transparency in the expenses count and investments, and the almost exact contrai of materiaIs that they will need in this activity, and the most recognition of accountancy area directors to follow the development of business and to get many prajection to the future. In this way, we can concluded when this system is used by electric energy area with ABC criterion we can realize what activity are completed with efficiency and where the expenses can be apprapriate with the most precision, though the directives of resources and cost

ASSUNTO(S)

ciencias contabeis custeio baseado em atividades cooperativas contabilidade de custo energia eletrica

ACESSO AO ARTIGO

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