Identificação das Dificuldades e do nível de utilização do sistema de custos integrado ao ERP nas empresas de Santa Catarina / Identification of the difficulties in the use of cost systems integrated in the ERP of companies in Santa Catarina

AUTOR(ES)

Gilton Paulo da Silva

FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

12/02/2008

RESUMO

With the cost information needing to take decisions, the companies felt it was necessary to implant in integrate management systems called Enterprise Resource Planning (ERP). It is necessary that the system generates trustworthy informations and to this, able people are necessary to take to process and analyze them. To the integrated cost system?s implantation with ERP, the company faces many difficulties and a used level of integrated costs system with ERP related to the operational and financial resources of companies in Santa Catarina. The study is inserted in the researchs line of Management Control from the Research Group on Costs Management by PPGC/FURB. The research will use a qualitative and quantitative approach, classified based on its objectives as descriptive. It was made with a quiz at the companies which had implanted the Integrated Costs System with ERP. To the research, it was searched all the registered companies at FIESC in Santa Catarina. With 247 companies the contact was by telephone, specifically with the responsible person by the cost or the informations technology area (IT). At the other 328 companies the contacts were by e-mail, and 97 of these quizzes became useful to the research. To the general papers purpose in the datas analysis it was verified that (41%) of the difficulties were pointed out in the obtaining data, 36% related to staff, 17% related to software providers and its distributors and 6% to processs improvement. The systems utilization level is related to implantation difficulties and on the integrated cost to ERP. Other factors are related to difficulties like: the responsible persons education, the implantations expenses, the companys enlargement, the level utilization of the variable cost system, and fact of the company having a cost department and the systems phase implantation

ASSUNTO(S)

custos sistemas de custos erp administracao de empresas controle de custo; gestão de empresas costs costs systems erp

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