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Proposta de implementação do custeio ABC: estudo de caso na empresa Árgon, equipamentos elétricos e eletrónicos, Lda.
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| 3.68 MB | Adobe PDF |
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Advisor(s)
Abstract(s)
Este trabalho foi elaborado com base nos elementos extraídos dos sistemas de contabilidade
analítica da empresa Árgon e tem como objetivo efetuar uma proposta de implementação do
sistema do Custeio Baseado nas Atividades (ABC). Considerando as limitações dos sistemas
tradicionais de custeio, procurou-se evidenciar como o ABC contribui para uma melhor afetação
dos gastos aos objetos de custeio e, em simultâneo, permite apoiar de forma mais eficiente o
processo de tomada de decisão. Para tal, o estudo empírico assentou numa metodologia de
investigação qualitativa, recorrendo ao método do estudo de caso único, cujas fontes de
informação assentaram na informação contabilística da Árgon e na entrevista semiestruturada
realizada aos colaboradores da organização. Os resultados obtidos revelam que a
implementação do ABC traria muitas vantagens para a Árgon, pois possibilita uma alocação mais
adequada dos gastos indiretos de produção, comparativamente com os sistemas de custeio
tradicionais.
This work was prepared based on the elements extracted from the analytical accounting systems of the company Árgon and aims to make a proposal for the implementation of the Activity Based Costing (ABC) system. Considering the limitations of traditional costing systems, we sought to show how the ABC contributes to a better allocation of expenses to the costing objects and, at the same time allows us to support the decision-making process more efficiently. To this end, the empirical study was based on a qualitative research methodology, using the single case study method, whose sources of information were based on the accounting information of Árgon and a semi-structured interview conducted with the organization's employees. The results obtained reveal that the implementation of ABC would bring many advantages to Argon, as it enables a more appropriate allocation of the indirect costs of production, compared to traditional costing systems.
This work was prepared based on the elements extracted from the analytical accounting systems of the company Árgon and aims to make a proposal for the implementation of the Activity Based Costing (ABC) system. Considering the limitations of traditional costing systems, we sought to show how the ABC contributes to a better allocation of expenses to the costing objects and, at the same time allows us to support the decision-making process more efficiently. To this end, the empirical study was based on a qualitative research methodology, using the single case study method, whose sources of information were based on the accounting information of Árgon and a semi-structured interview conducted with the organization's employees. The results obtained reveal that the implementation of ABC would bring many advantages to Argon, as it enables a more appropriate allocation of the indirect costs of production, compared to traditional costing systems.
Description
Keywords
Contabilidade de Gestão Custeio Baseado nas Atividades Geradores de custo Gastos indiretos Management Accounting Activity Based Costing Costs Drivers Indirect Costs