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Publication
Planeamento, controlo de gestão e custeio industrial numa indústria de café
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.85 MB | Adobe PDF |
Advisor(s)
Abstract(s)
A empresa não contempla um sistema que disponibilize informação de custeio sistematizada e integrada,
relevante ao nível das suas atividades, produtos e clientes.
Tradicionalmente, os sistemas de contabilidade de gestão que as empresas implementavam, procuravam dar a
conhecer aos decisores os custos de produção de cada produto. Este tipo de informação era relevante e
suficiente em determinado contexto económico, mas com a evolução das relações económicas este conceito
foi sendo ultrapassado por outras necessidades.
O objetivo deste relatório é o de ilustrar a importância e o papel do planeamento e dos processos de controlo
nas empresas, simulando a implementação de um modelo de planeamento, controlo e apuramento de custos
numa empresa de café.
Palavras-chave: ABC, Atividades, Custeio, Estratégia, Planeamento, Controlo, Gestão, Café
The company does not include a system that provides systematic costing information, of their activities, products and customers. Traditionally, management accounting systems that companies were implementing, seeking to inform decision makers the cost of producing each product. This type of information was sufficient in another economic context, but with the evolution of economic relations the concept was being overtaken by other needs. The purpose of this report is to illustrate the importance of planning and control processes in companies, presenting the procedure for implementing a model for planning, control and settlement costs in a coffee company. Keywords: ABC, Activities, Costing, Strategy, Planning, Control, management, Coffee
The company does not include a system that provides systematic costing information, of their activities, products and customers. Traditionally, management accounting systems that companies were implementing, seeking to inform decision makers the cost of producing each product. This type of information was sufficient in another economic context, but with the evolution of economic relations the concept was being overtaken by other needs. The purpose of this report is to illustrate the importance of planning and control processes in companies, presenting the procedure for implementing a model for planning, control and settlement costs in a coffee company. Keywords: ABC, Activities, Costing, Strategy, Planning, Control, management, Coffee
Description
Keywords
ABC Atividades Custeio Estratégia Planeamento Controlo Gestão Café