Application of the cost accounting in the Brazilian crude oil refineries / Aplicação da contabilidade de custos nas refinarias de petróleo do Brasil
AUTOR(ES)
Wedivan de Sousa Barão
DATA DE PUBLICAÇÃO
2006
RESUMO
The environmental business is currently characterized by the strong competitiveness, which is extended to an international level. In this scenery more and more competitive, the companies usually need information, in the strategic, tactical or operating plan, for the making-decision process. This information is fundamentally intended to the growth of business profits with a sustainable perspective. The crude oil refinement activity is mainly identified by its joint production, that is, it simultaneously manufactures several by-products from one single raw material during one single working process. The purpose of this paper, in view of such context, is to verify and to analyze the cost method and management instruments used by costs managers at Brazilian refineries, both in inventories valuation and decision-making situations. In order to reach this aim, a research questionnaire was applied at the Brazilian crude oil refineries. The resulting data were then translated into graphs, analyzed and finally presented. This research has ascertained that the Costs Accounting are used at the referred refineries exclusively to attend the fiscal demands, that is, to attribute an economical value of the inventory and to determine the income of period. At the administrative aspects, this research has observed that the mix of by-products in those companies is not only determined by the kind of crude oil, which will be processed, but mostly by the market demands they will attend
ASSUNTO(S)
refino de petróleo crude oil refinement ciencias contabeis cost accounting petroleo -- refinarias cost method métodos de custeio contabilidade de custo
ACESSO AO ARTIGO
http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=2535Documentos Relacionados
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