Um estudo da gestÃo de custo para evidenciaÃÃo de resultado por produto e tomada de decisÃo no setor da panificaÃÃo: Um caso PrÃtico / A study of the management of cost for evidenciaÃÃo of result for product and taking of decision in the sector of the panificaÃÃo: A Practical case

AUTOR(ES)
DATA DE PUBLICAÇÃO

2004

RESUMO

The bakery industries consist in a food segment with differentiated performance, a time that the industry and commerce activities are grouped. These industries are passing for an intense process of transformation in order to adapt themselves to the global market, which is more competitive each day. Ahead of this scene, the bakery industries had assumed a new position front to the competition, diversifying mix of products, adapting themselves to a bigger flexibility of the productive processes and investing in quality, hygiene and attendance. In this context, this work presents the most important aspects of the bakery national sector , and supplies a vision of the managemental, marketing and economic aspects of the bakery companies in CearÃ. It is also demonstrated the difference between Systems, Methods and Forms of expenditure, evidencing the basic characteristics of the main studied and used methods of expenditure world-wide, with prominence for the ABC. In the last part of the work it is presented a case study, approaching a simulation of the method of Activities Based in Coast (ABC), in a bakery company in Cearà , evidencing a detailed vision of the process characteristics of the bakery production , making possible a clear vision of the connection resource-activity-product and allowing a performance of the managers in order to optimize processes and its results. It demonstrates that the activities based on coast (ABC method) is very important to the company management.

ASSUNTO(S)

methods of expenditure bakery industries management of costs economia mÃtodos de custeio indÃstria da panificaÃÃo gestÃo de custos

ACESSO AO ARTIGO

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