Custos para tomada de decisÃo: estudo de caso Aplicado a uma empresa de engenharia de Pernambuco

AUTOR(ES)
DATA DE PUBLICAÇÃO

2003

RESUMO

This research focuses a case study realized in a mid-sized engineering service company, in Pernambuco, aiming to improve its present Management Costing Accounting System, in order to optimize the decision-making process. Therefore, the methodology used followed three steps: 1. Diagnosis of the present situation of the Management Costing Accounting System (How was it before?): This meets the requirements of the diagnosis process itself, specific to the actual system. Thus, the way the expenses are assigned, cost centers are structured, the expenses are distributed through the business units, and mainly, the method of gathering and analyzing costs towards a decision-making process, became the core of the diagnosis step; 2. Proposition and implementation of some improvements (What to do in order to get better?): At this stage a lot of items that could improve the system operation were developed and submitted to the firm, especially the way the cost information should be used in the decision-making process. 3. Evaluation of the improvements implemented towards its optimization as a managerial tool to support the decision-making process (How did it end?): at this stage the implemented improvements were evaluated together with the managers. Summarizing, the main goal was to compare what the system used to do before and the new situation, and, therefore, verify whether or not, there was an advance towards a better quality in cost information driven to decision-making process. To reach the target of this study, the negotiated, improved and implemented tasks focused on the study of the contribution margins I and II: Margin I: obtained as the resulting value of the deduction of the variable expenses and service costs from the revenues; Margin II: obtained subtracting the sum of the fixed expenses identified in each business unit from margin I. After adding all contribution margins II from all contracts made by the business units, the shared fixed expenses should be subtracted in order to find the corporationâs result. Thus, the analysis of contribution margins I and II gave the firm the possibility to use new parameters in strategic management, letting it to increase control and the establish the rate of return, as the goals are being defined, and, also, to gain flexibility in business according to the following approaches: â Forecast and evaluation of marginal revenues; â Determine the minimal value to pay the fixed expenditures; â Evaluate the importance of market nests; â Analyze if it is worthwhile maintain or make investments in potential customers. This study led to the conclusion that there are great opportunities for applying cost tools, including the simple ones, to increase quality in managing small and mid-sized companies

ASSUNTO(S)

custeio direto estudo de caso decision-making costs case study direct costing tomada de decisÃo engenharia de producao

ACESSO AO ARTIGO

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