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Publication
Proposta de implementação de um sistema de orçamentação: estudo de caso numa empresa de reparação automóvel
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| 2.8 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Nos últimos anos, falou-se muito da crise económica em Portugal e
noutros países, levando a uma reflexão profunda sobre a sobrevivência de
empresas nos dias de hoje. Nesse sentido, a aplicação de um sistema de
orçamentação fiável e adaptado à realidade torna-se indispensável, sendo um
grande desafio colocado às PME.
Neste trabalho apresenta-se uma empresa de prestações de serviços –
oficina de reparação automóvel. A grande ênfase neste trabalho foi posta na
implementação de um sistema de orçamentação personalizado e adequado à
empresa.
Apesar de ter noção da importância da causa, a empresa em estudo
nunca tinha analisado os seus gastos, ainda não possuía qualquer sistema de
custeio, nem sistema de orçamentação adequado. Os preços praticados foram
baseados na concorrência e não nos gastos.
Procedeu-se ao apuramento de forma rigorosa do custo de cada secção,
a análise da relação causa-efeito entre as prestações de serviços e seus
gastos, ao controlo dos gastos de cada secção e, finalmente definiu-se um
sistema de orçamentação, tudo com o intuito de os gestores tomarem decisões
mais acertadas e mais fiáveis.
A fonte de motivação foi a expetativa da autora da dissertação poder
acrescentar valor à empresa para a qual trabalha. Os resultados deste trabalho
não só foram bem aceites pelos gerentes da empresa em estudo, mas também
confirmam a existência de carências nas PME, em Portugal, pela não
existência de sistema de orçamentação adaptado à realidade.
Recently there has been much talk about the economic crisis in Portugal and other countries, leading to a careful consideration of the company survival today. Therefore, the application of reliable budgeting adapted to company’s reality becomes indispensable, being a great challenge for SMEs. In my work I present a service provider company, namely a car (vehicle) repair center. The emphasis has been placed on the implementation of the budgeting system customized to the company. In spite of realizing the importance of the subject, the company in a study has never analyzed its expenditures, has never had either costing system, or appropriate budgeting system. The prices charged have been based on the competitive prices, not on the expenditure. The clearance of every section has been carried out accurately, cause/and/effect relationship between service provision and expenditure has been analyzed, the expenditure of every section has been monitored, and finally an improved budgeting system has been established so that the managers could take more assertive and trustworthy decisions. The source of motivation of work was my desire to contribute to the company for which I work. The results of my study have been well accepted by the managers of the company under analyzed and confirm that SMEs is |Portugal ate really in need of the budgeting system adapted to real conditions
Recently there has been much talk about the economic crisis in Portugal and other countries, leading to a careful consideration of the company survival today. Therefore, the application of reliable budgeting adapted to company’s reality becomes indispensable, being a great challenge for SMEs. In my work I present a service provider company, namely a car (vehicle) repair center. The emphasis has been placed on the implementation of the budgeting system customized to the company. In spite of realizing the importance of the subject, the company in a study has never analyzed its expenditures, has never had either costing system, or appropriate budgeting system. The prices charged have been based on the competitive prices, not on the expenditure. The clearance of every section has been carried out accurately, cause/and/effect relationship between service provision and expenditure has been analyzed, the expenditure of every section has been monitored, and finally an improved budgeting system has been established so that the managers could take more assertive and trustworthy decisions. The source of motivation of work was my desire to contribute to the company for which I work. The results of my study have been well accepted by the managers of the company under analyzed and confirm that SMEs is |Portugal ate really in need of the budgeting system adapted to real conditions
Description
Dissertação submetida como requisito parcial
para obtenção do grau de Mestre em
Contabilidade e Finanças
Keywords
orçamento gastos custo serviço setor automóvel contabilidade analítica ponto crítico budget expenditures service costs automotive industry cost accounting critical point
Citation
Publisher
Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais