Loading...
Publication
Contabilidade de gestão: apuramento do custo de produção vinícola, na empresa Quinta da Vacaria 1616 – Vinhos, SA.
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 941.17 KB | Adobe PDF |
Advisor(s)
Abstract(s)
Para que o setor do vinho assegure a sua sustentabilidade a médio e longo prazo,
é necessário assegurar a relação qualidade/preço e para isso, é necessária uma constante
análise à evolução do mercado, às preferências dos consumidores, mas também o controlo
e gestão dos custos que irão ter, com todo o processo de produção e venda.
É aqui que a Contabilidade de Gestão, assume um papel fundamental enquanto
sistema de informação e gestão de recursos.
Neste estudo será analisado mais propriamente o Vinho do Porto. Este vinho faz
parte da história de Portugal e é um património cultural coletivo de trabalho e
experiências, saberes e arte, que passam de geração em geração. O Vinho do Porto foi e
é um produto chave da economia nacional sendo também um valor simbólico que
distintamente representa a portugalidade no mundo (Instituto dos Vinhos do Porto).
O objetivo desta dissertação foi propor à empresa um sistema de custeio baseado
nas atividades, para quando tiver as instalações preparadas para proceder a todo o
processo de produção de Vinho do Porto, possa tanto a valorizar a produção, como o custo
da uva como objeto final e posteriormente o custo do vinho do porto já engarrafado. Com
esta proposta pretende-se melhorar o sistema contabilístico da empresa atualmente. Deste
modo procedeu-se a análise e repartição dos gastos anuais e procedeu-se ao apuramento
do custo unitário das atividades e dos produtos, bem como a análise dos resultados
obtidos.
In order to the wine sector to warrant its sustainability in the medium and long term, it’s necessary to ensure the quality/price ratio and, for this, it’s necessary to analyze the evolution of the market, consumer preferences, and also control and management of costs that they will have, with the entire process of production and sale to the market. It is here that Management Accounting takes on an essential role as an information and resource management system. In this project, Porto Wine will be analyzed more specifically, that it is part of the history of Portugal, a cultural heritage of work and experiences, knowledge and art, which pass from generation to generation. Porto Wine was and is a key product of the national economy and even more a symbolic value that distinctly represents Portugal in the world (Porto Wine Institute). The main goal of this dissertation was to propose to the company a costing system based on activities, when for it has the facilities prepared to proceed with the entire process of Porto Wine’s production. With that, it has pretended to rectify the faults that may exist in the company's accounting system today. In this way, the analysis and division of annual expenses were carried out, the unitary cost of activities and products was calculated, as well as the analysis of the results obtained.
In order to the wine sector to warrant its sustainability in the medium and long term, it’s necessary to ensure the quality/price ratio and, for this, it’s necessary to analyze the evolution of the market, consumer preferences, and also control and management of costs that they will have, with the entire process of production and sale to the market. It is here that Management Accounting takes on an essential role as an information and resource management system. In this project, Porto Wine will be analyzed more specifically, that it is part of the history of Portugal, a cultural heritage of work and experiences, knowledge and art, which pass from generation to generation. Porto Wine was and is a key product of the national economy and even more a symbolic value that distinctly represents Portugal in the world (Porto Wine Institute). The main goal of this dissertation was to propose to the company a costing system based on activities, when for it has the facilities prepared to proceed with the entire process of Porto Wine’s production. With that, it has pretended to rectify the faults that may exist in the company's accounting system today. In this way, the analysis and division of annual expenses were carried out, the unitary cost of activities and products was calculated, as well as the analysis of the results obtained.
Description
Keywords
Contabilidade de gestão Custos de produção Custo unitário Viticultura Vinícola Vinho do Porto Management accouting Prodution cost Unit cost Viticulture Winery Port wine