Análise dos custos e viabilidade econômica-financeira: um estudo no mercado de aparas de papel

AUTOR(ES)

Giovanni Botelho Colacicco

DATA DE PUBLICAÇÃO

2006

RESUMO

This study looks for to present the problems faced for the companies who act in the market of the recycling of paper, using themselves of the theories of the accounting of costs and evidencing the importance of this as a basic tool in the management of companies. The objective of this study is to contribute for the best agreement of the formation of the costs referring to the recycling of paper, analyzing all the phases of the process, since the generation of the residue until its arrival in the recycle industry, besides also contributing for the identification of the internal and external problems that affect the performance of the companies who act in the shaving market. For its development the methodology of empirical nature of the case study was used. The research was carried through in a national company, with 25 years of performance and was used of historical data of last the five years. The costs of the different areas of the company had been analyzed and all the calculations had been developed by the known method as it defray direct or changeable. The theoretical recital evidenced some excellent concepts, approaching, the manager accounting, financial accounting and costs accounting, detaching the two last ones as instrument for the decision taking. They had been boarded still, the expenditure methods: Absorption, ABC and mainly Direct. The gotten general results had evidenced the economic fragility of the shaving market and the necessity of the use of the accounting of costs as instrument of accompaniment and management. It was concluded that due to all the internal and external problems, that involve the shaving market in Brazil, the companies of the sector will have few possibilities to survive, in this current market. Remain, thus, for all the society a problem: For where will go all this paper that today the aparistas collect and make to arrive in the recycle industry?

ASSUNTO(S)

indústria recicladora ciencias contabeis industria de reciclagem -- contabilidade mercado de aparas residuos de papel -- reaproveitamento recycle industry contabilidade de custo recycling of paper

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