Descrição do sistema de custos utilizado nas indústrias de médio e grande porte do setor metal-mecânico do Alto Vale do Itajaí/ SC-Brasil

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The objetic of this dissertation is to investigation the system of cost used by the industries of the average and great of the metal-mechanic area of the region of Alto Vale do Itajaí, (SC) and to identify the informations have produce for him and to analyze how these information are used in these industries. This characterization is made through the identification of the systems of accumulation of costs used in these companies, its systems of expenditure, and still, of the several uses of information of costs in its processes of making decisions. We began with the survey of the average and great industries of the metal mechanic area in the region where the survey was made. Afterwards, a questionaire was given with closed questions, searching data on the problem studied, and with these data, to define the group of companies for application of the multicases study. Among the results of the study of multiple case, are distinguished the high degree of integration of the accounting of costs with the financial accounting, the predominance of the use of the expenditure for absorption and the use of cost information as support for the decisions on products, also for definitions of prices, in addition to aid for the managers in the control of expenses. The study is insert in the search line control of management in the Pos-graduation in sciences accounting at Universidade Regional de Blumenau

ASSUNTO(S)

sistema de custos informações indústria metal-mecânica infomation systems of costs metal-mechanic industry ciencias contabeis

ACESSO AO ARTIGO

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