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Optimização dos custos na Unidade Operacional Centro de Tropas de Operações Especiais
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Abstract(s)
Vivemos numa sociedade onde a escassez de recursos faz com que seja imprescindível uma boa gestão dos mesmos. Cada vez se torna mais importante que os gestores optimizem os seus recursos ao máximo e reduzam os custos existentes. Neste âmbito, o presente trabalho visa a optimização dos custos na unidade Operacional CTOE, sendo seu principal objectivo saber se os custos da unidade estão optimizados bem como se o facto do CTOE ter várias subunidades dispersas pela cidade de Lamego se traduz num aumento de custos. Seguindo uma metodologia que assentou em diversas fases e métodos de investigação como análise documental, observação directa, inquéritos e entrevistas. A análise documental tornou-se essencial na revisão da literatura, onde se definem e classificam vários tipos de custo. Faz-se alocução à contabilidade analítica, à contabilidade de custos e de gestão e refere-se onde esta difere da contabilidade geral. No terceiro capitulo também são referidos os sistemas de custeio: o sistema de custeio por secções homogéneas e o sistema de custeio baseado nas actividades. A observação directa foi essencial para a realização deste trabalho, bem como a recolha de informação e o tratamento da mesma.
No trabalho de campo, através da realização dos inquéritos e da entrevista, bem como a obtenção de um grande número de informação, foi possível concluir que o CTOE tem uma politica de contenção de custos quase ao máximo. De acordo com a estrutura do CTOE é difícil reduzir os custos desta unidade. Porém foi possível concluir que em termos financeiros o facto de o CTOE ter cinco aquartelamentos dispersos pela cidade se traduz num aumento de custos.
Sabendo que os gastos em encargos com asinstalações representam uma enorme percentagem nos gastos totais, recomenda-se a abertura de um poço, bem como a possibilidade de instalação de energias renováveis (como painéis solares) para fazer face a estes custos. Numa vertente financeira e tendo em consideração a actual estrutura do CTOE recomenda-se a divisão da unidade em vários centros de custo para obter mais informação e mais detalhada a fim de poder tomar melhores decisões
Abstract We live in a society where the scarcity of resources makes it essential good management. Becomes increasingly important that managers optimize their resources to maximum and reduce existing costs. In this context, this work aims to optimize the unit operating costs in CTOE, and whether their main purpose of the unit costs are optimized and the fact that the subunits have several CTOE scattered through the town of Lamego is reflected in increased costs. Using a methodology that relied on various stages and methods of investigation and document analysis, direct observation, surveys and interviews. The document analysis has become essential in the review of the literature, which define and classify various types of cost. It is addressed to the accounting, the accounting of costs and management and refers to where this differs from the general accounts. In the third chapter are referred to the systems cost: the costper system and the system of homogeneous sections based costing activities. The direct observation was essential for this work, and the collection of information and treatment of it. In fieldwork, by conducting investigations and interviews, and obtaining a large number of information, it was possible to conclude that the CTOE has a policy of containment of costs almost as much as possible. According to the structure of CTOE is difficult to reduce the cost of this unit. But it was possible to conclude that in financial terms that the CTOE have five camps scattered through the city is resulting in increasing costs. Knowing that spending on fees for the facilities represent a huge share in total expenditures, it is recommended to open a window and the possibility of installing renewable energy (like solar panels) to face these costs. In a financial side and taking into account the current structure of CTOE is recommended splitting the unit in various cost centers for more information and detail in order to make better decisions.
Abstract We live in a society where the scarcity of resources makes it essential good management. Becomes increasingly important that managers optimize their resources to maximum and reduce existing costs. In this context, this work aims to optimize the unit operating costs in CTOE, and whether their main purpose of the unit costs are optimized and the fact that the subunits have several CTOE scattered through the town of Lamego is reflected in increased costs. Using a methodology that relied on various stages and methods of investigation and document analysis, direct observation, surveys and interviews. The document analysis has become essential in the review of the literature, which define and classify various types of cost. It is addressed to the accounting, the accounting of costs and management and refers to where this differs from the general accounts. In the third chapter are referred to the systems cost: the costper system and the system of homogeneous sections based costing activities. The direct observation was essential for this work, and the collection of information and treatment of it. In fieldwork, by conducting investigations and interviews, and obtaining a large number of information, it was possible to conclude that the CTOE has a policy of containment of costs almost as much as possible. According to the structure of CTOE is difficult to reduce the cost of this unit. But it was possible to conclude that in financial terms that the CTOE have five camps scattered through the city is resulting in increasing costs. Knowing that spending on fees for the facilities represent a huge share in total expenditures, it is recommended to open a window and the possibility of installing renewable energy (like solar panels) to face these costs. In a financial side and taking into account the current structure of CTOE is recommended splitting the unit in various cost centers for more information and detail in order to make better decisions.
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Keywords
Contabilidade analítica Administração militar Informação Sistema Integrado de Gestão
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Academia Militar. Direção de Ensino