Systems Of Costing
Mostrando 13-24 de 27 artigos, teses e dissertações.
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13. AvaliaÃÃo de impacto da implantaÃÃo de sistema de informatizaÃÃo de apuraÃÃo de custos em hospitais: estudo de caso em hospital no Recife
This work has for objective to evaluate the impact of the implantation of a system of information of control of hospital costs. For in such a way a basic theoretical referencial will be constituted to evidence the analysis elements. After this, will be carried through a study of case together to the Hospitals of the Unimed, that is a cooperative of doctors c
Publicado em: 2004
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14. A UTILIZAÇÃO DA CONTABILIDADE DE CUSTOS COMO FERRAMENTA PARA A TOMADA DE DECISÕES NOS HOTEIS DE LAZER/RESORTS QUE OPERAM NA REGIÃO SUL DO BRASIL
Na atividade turística, as empresas desenvolvem um papel fundamental para manter a atratividade de um destino. A eficácia com que estas organizações desempenham suas atividades, principalmente a gestão financeira, é importante para que obtenham resultados satisfatórios, mantendo o crescimento do setor. Neste contexto, a contabilidade de custos constit
Publicado em: 2004
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15. Uma contribuição ao estudo dos métodos de custeio tradicionais e do método de custeio baseado em atividades (ABC) quanto a sua aplicação numa empresa pesqueira cearense para fins de evidenciação de resultado. / A contribution to the study of the traditional costing methods and the method of costing based activities (ABC) with relationship to your application in a from Ceará fishing company for ends of result evidencing.
Fishing is an extractive activity and, therefore, part of the primary sector, but it also part of the secondary sector once several techniques of fish processing are considered, and it is part of the tertiary sector while companies sell their products in the domestic and in foreign markets. The primary sector is constituted by the fishing fleet, by the fishe
Publicado em: 2003
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16. Procedimento alternativo para totalização volumetrica indireta de agua bruta
The necessity of crude water and sewer flow discharge measuring is an actual preoccupation because the market is not yet properly adapted for this function. In Brazil most of flow meters and measuring techniques used are specified to be used with fresh water, instead of crude water withdrawals. The objective of this thesis is the supplying of a crude water m
Publicado em: 2003
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17. MÃtodos de controle gerencial em empresas do setor de transporte rodoviÃrio de carga : uma investigaÃÃo na cidade do Recife
This research has as objective investigate the systems of management control, the costing methods and the practices of cost accounting, used in the companies of burden transports located in the city of Recife, in the State of Pernambuco. The research also investigates as those companies, that render logistics services, evaluate their economicalfinancial perf
Publicado em: 2003
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18. A proposal for a hierarchical approach for designing and/or choosing a production costing system given the complexity of the production process. / Proposta de uma abordagem hierárquica para projeto e/ou escolha do sistema de custeio da produção em função da complexidade do processo produtivo.
Este estudo tem como objetivo propor uma abordagem hierárquica para projetar e/ou escolher o Sistema de Custeio da Produção em função do foco da Estratégia de Negócios da Corporação, do Sistema de Produção, do Sistema de Controle da Produção e do tipo de Decisões Gerenciais que serão suportadas pelo Sistema de Custeio da Produção. A abordage
Publicado em: 2003
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19. Cost modeling in manufacturing systems using Petri nets. / Modelagem de custos em sistemas de manufatura utilizando redes de Petri.
This work presents a cost estimation analysis in manufacturing systems based in Petri net (PN), which is a graphical and mathematical tool. This analysis allows the presentation of a system, applicable to the programming and optimizing of manufacturing processes joined with cost estimation. A cost model is proposed using concepts of product costing. It seeks
Publicado em: 2002
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20. Proposta de metodologias para determinação do nivel de agilidade de uma empresa e gerenciamento de custos
An adapted conceptual model of agile manufacturing is presented considering: the internal and external changes that affect the company; a series of tools and methodologies implemented so as to form enablers attributes of agility. These attributes are responsible for the development and strength of company s capabilities to overcome its competitors. In this c
Publicado em: 2001
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21. Mudança organizacional e a difusão de metodos de custeio no Brasil
Through the analysis of organizational changes and of the dissemination of costing methods in Brazil, we show that the origins and the evolution of these changes were provoked by total quality programs and management administration. We analysed the evolution of these quality programs in the US and Japan seeking to relate these with the changes in the costing
Publicado em: 1998
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22. Implantação de um sistema de custeio baseado em atividades em um ambiente de forjaria de uma industria de autopeças
This research aims to introduce the Activity Based Costing System in a Forge Shop environment of an Automotive Parts Industry. Initialy, the traditional cost systems and their limitations are presented, the actual structure of the Industry Cost Management System is described and the limitations of this system is showned. Then, the Activity Based Costing Syst
Publicado em: 1996
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23. Costing Information Services
Information centers are being established for many disciplines. For the medical profession, users can benefit directly from these centers by having information searched by medical library professionals and readily available. If the users of an information system are to share in the operating expenses, some equitable system of charges must be established. The
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24. Planning, budgeting, and controlling--one look at the future: case-mix cost accounting.
This paper outlines the system for cost accounting and managerial control which is an extension of the usually accepted departmental costing systems and takes as its units the 383 Diagnosis Related Groups (DRGs) considered to be the hospital's products. It is held that such an approach offers hospital managers a more powerful, analytic, budgeting, and cost-f