Dissertations / Theses: 'Methods of costing'

1

Taiwo, Ayobamidele. "A novel method for information rich costing in CNC manufacture." Thesis, University of Bath, 2013. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.619238.

Full text

Abstract:

Reliable cost estimation is important for economic production, cost control and maintaining competitive advantage in manufacturing contract bidding. Therefore, estimating the manufacturing cost of a machined part is of critical importance in CNC manufacture. Computers aided systems the link to manufacturers CAD systems and databases have been used since the 1980’s to identify product cost and enable a company to evaluate resource utilisation. While the concept of an integrated costing system has made significant advances in integrating the design function with the cost estimation process, there are still major gaps in acquisition and application of detailed product data for generation of timely and reliable costing information feedback to engineers. Integrated costing systems are information intensive and require significant manufacturing data support. A major obstacle is the bespoke nature of the available cost relevant data and their storage in company specific database tailored to individual company practices. Thus there is need to consider standardisation of information from the design of component through to their process planning and manufacture. This will allow seamless exchange of detailed, cost relevant, information between other computers aided systems and costing systems to facilitate automatic and reliable cost information feedback. In this research a novel framework is specified and designed for enabling detailed product information that exists across CNC manufacturing, to be utilised for generation of reliable cost estimates. The standards based costing proposed in this thesis framework facilitates high-level integration of various CAx resources and increases the availability of product creation process (PCP) data that are applicable in costing process. A prototype implementation of the unified costing framework is utilised to demonstrate the capabilities of the framework. The demonstration is conducted using two industrially inspired prismatic test components where the components machining cycles were timed with a stop watch and the actual result compared with the prototype system estimated result to determine its reliability. The research shows that implementation of manufacturing standard that contain structured representation PCP information together with an effective data retrieval mechanism and computational algorithms can provide a standard compliant framework to realise an information rich (detailed) costing system. The potential of the proposed framework is not limited to enabling the use of detailed information that exist within manufacturing facility to generate cost information; it also provides a standard compliant approach for the development of future generations of costing systems.

APA, Harvard, Vancouver, ISO, and other styles

2

Sirotková, Lenka. "Řízení po linii výkonů a jeho informační podpora (se zvláštním zřetelem na konkrétní průmyslový podnik)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76028.

Full text

Abstract:

This dissertation is focused on management of costing in connection with calculation output with emphasis to specific industial firm. First part describes calculations based on theoretical aspect. Second part is focused on theoretical knowledges of the analysis of costing system of company Alika, a.s. This part finally valorize the costing system of the company warning for its disadvantages and subsequent processing of the proposed modifications for a calculation output. My goal is to offer them a calculation formula, which can be used for solving decision tasks, that are important for them.

APA, Harvard, Vancouver, ISO, and other styles

3

Júnior, Edison de Lima. "Métodos de custeio e o custeio alvo: uma contribuição ao estudo de custos em organizações hospitalares." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-09042007-120933/.

Full text

Abstract:

Nas últimas décadas, a humanidade presenciou um grande avanço tecnológico, disponibilizando um aumento expressivo de informações aos gestores empresariais. Por isso, as organizações são impelidas a revisar suas práticas gerenciais que possibilitem sua participação no mercado a cada dia mais competitivo. Esse quadro não é diferente nas organizações hospitalares. O aproveitamento eficiente de seus recursos assume uma importância maior pelo interesse social que os hospitais desempenham em nossa sociedade. Nesse sentido, os custos dos serviços hospitalares merecem destaque, pois eles estão entre os elementos de maior importância para a análise gerencial dessas instituições. Nesse contexto, o Custeio Alvo aparece como uma importante ferramenta de auxílio aos administradores hospitalares no gerenciamento dos custos. Essa ferramenta é aplicável a qualquer organização, mas apresenta resultados mais satisfatórios, quando aplicada em ambientes em que há pressão de preços e de custos. Entretanto, poucos estudos dedicam-se a sua aplicação no setor de serviços. Nesse sentido, este trabalho dedica-se a investigação dos métodos de custeio utilizados no gerenciamento de custos em hospitais na ótica da filosofia do Custeio Alvo. O objetivo é identificar o método de custeio que proporciona mais benefícios ao gerenciamento de seus custos. No entanto, o estudo resume-se a dois métodos: o Custeio Variável e o Custeio Baseado em Atividades. A pesquisa utiliza a metodologia do estudo de caso apoiado em uma unidade hospitalar de pequeno porte, mas de alta complexidade. Utiliza também, em entrevistas semi-estruturadas com os principais administradores para identificar as características do modelo de gestão do hospital, verificar a aderência dessas características a filosofia do Custeio Alvo e identificar as variáveis dos métodos de custeio adotadas pelo hospital. Ao final, a pesquisa conclui que o modelo de gestão do hospital atende aos princípios do Custeio Alvo e que o método que mais benefícios proporciona ao gerenciamento de seus custos, considerando os princípios do Custeio Alvo, é o método do Custeio Variável.
Lately, the humankind has experienced a huge technological advance, which resulted in an expressive rising of information for managers. Consequently, it is not possible for the organizations to revise their management practices responsible for their participation in the competitive market. Such a fact does not change in hospitals. The efficient profit of their resources receives major importance by the social interest those hospitals perform in our society. This way, it is vital to highlight the cost of hospital services, as they are among the most crucial elements for their management analysis. So, the Target Costing comes as an important tool to help hospital managers administrate costs. Such a tool can be applied to any organization. Nevertheless, if applied when there is price and costs pressure, its results can be more satisfying. Therefore, there are not many researches concerning its application in the service sector. Because of that, this piece of work aims at investigating the cost methods that can be used to manage costs in hospitals, based on the Target Costing. In addition, to identify the cost method that generates more benefits to cost management. However, only two methods will be focused: the Variable Costing and the Cost Based on Activities. For this, it was used the methodology of the study of case, regarding a small but complex hospital structure. It is also used in semi-structured interviews with the main managers to identify the characteristics of the hospital management model, to verify if those characteristics adhere to the Target Costing and to identify the variables of the cost methods adopted by the hospital. In the end, it was concluded that the hospital management model attends the Target Costing principles. Furthermore, the Variable Costing is the method that generates more benefits of its costs, when considering the Target Costing.

APA, Harvard, Vancouver, ISO, and other styles

4

Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.

Full text

Abstract:

Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs. Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.

APA, Harvard, Vancouver, ISO, and other styles

5

Scope, Christoph, Patrick Ilg, Stefan Muench, and Edeltraud Guenther. "Uncertainty in life cycle costing for long-range infrastructure. Part II: guidance and suitability of applied methods to address uncertainty." Springer, 2016. https://tud.qucosa.de/id/qucosa%3A75734.

Full text

Abstract:

Life cycle costing (LCC) is the state-of-the-art method to economically evaluate long-term projects over their life spans. However, uncertainty in long-range planning raises concerns about LCC results. In Part I of this series, we developed a holistic framework of the different types of uncertainty in infrastructure LCCs. We also collected methods to address these uncertainties. The aim of Part II is to evaluate the suitability of methods to cope with uncertainty in LCC. Part I addressed two research gaps. It presented a systematic collection of uncertainties and methods in LCC and, furthermore, provided a holistic categorization of both. However, Part I also raised new issues. First, a combined analysis of sources and methods is still outstanding. Such an investigation would reveal the suitability of different methods to address a certain type of uncertainty. Second, what has not been assessed so far is what types of uncertainty are insufficiently addressed in LCC. This would be a feature to improve accuracy of LCC results within LCC, by suggesting options to better cope with uncertainty. To address these research gaps, we conducted a systematic literature review. Part II analyzed the suitability of methods to address uncertainties. The suitability depends on data availability, type of data (tangible, intangible, random, non-random), screened hotspots, and tested modeling specifications. We identified types of uncertainties and methods that have been insufficiently addressed. The methods include probabilistic modeling such as design of experiment or subset simulation and evolutionary algorithm and Bayesian modeling such as the Bayesian latent Markov decision process. Subsequently, we evaluated learning potential from other life cycle assessment (LCA) and life cycle sustainability assessment (LCSA). This analysis revealed 28 possible applications that have not yet been used in LCC. Lastly, we developed best practices for LCC practitioners. This systematic review complements prior research on uncertainty in LCC for infrastructure, as laid out in Part I. Part II concludes that all relevant methods to address uncertainty are currently applied in LCC. Yet, the level of application is different. Moreover, not all methods are equally suited to address different categories of uncertainty. This review offers guidance on what to do for each source and type of uncertainty. It illustrates how methods can address both based on current practice in LCC, LCA, and LCSA. The findings of Part II encourage a dialog between practitioners of LCC, LCA, and LCSA to advance research and practice in uncertainty analysis.

APA, Harvard, Vancouver, ISO, and other styles

6

Schäfer, Fábio. "Desenvolvimento de uma sistemática de melhoria do desempenho econômico de indústrias extrativas : o caso de uma mineração a céu aberto." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2012. http://hdl.handle.net/10183/61383.

Full text

Abstract:

Em função da globalização, os ambientes empresariais estão se tornando mais competitivos; assim, aumenta a preocupação e a necessidade de se prover um sistema de informações gerenciais que seja eficaz, confiável e relevante para auxiliar os gestores a tomarem decisões inteligentes. Com a utilização de princípios e métodos de custeio vinculados aos serviços inerentes aos métodos e operações de lavra, este trabalho tem como primeiro objetivo identificar e compreender as deficiências dos atuais sistemas de custeio e de produção e estruturar uma sistemática que apoie a avaliação do desempenho econômico-financeiro nas minerações a céu aberto. O segundo objetivo deste trabalho é utilizar o método do custo-padrão vinculado à produção e às regras de negócio e validá-lo mediante a comparação do realizado versus previsto nas minerações a céu aberto, através da utilização de conceitos de desperdícios, do princípio do custeio por absorção parcial, do controle e gestão de custos e de produção para avaliação de resultados. A unidade de extração mineral estudada utiliza o método de lavra por bancadas em cava e terceiriza as operações de descobertura, perfuração, detonação, escavação, carregamento e transporte. A empresa contratada utiliza o princípio de custeio por absorção total e o método de custeio de centros de custos. Assim, a sistemática que apoia a avaliação do desempenho econômico-financeiro juntamente com o método do custo-padrão foi validada e desenvolvida em três serviços terceirizados com o objetivo de verificar a sua funcionalidade e a sua praticidade. Portanto, as novas informações gerenciais auxiliam o gestor identificar a produtividade e a lucratividade do empreendimento e os resultados dos serviços e de suas operações, além de todos os custos gerenciais já existentes.
In the light of globalization, the enterprise environments are becoming more competitive; thus, increases the concern and the need to provide a management information system that is effective, reliable and relevant to assist managers to make intelligent decisions. With the use of principles and costing methods linked to services inherent in mining operations and methods, this work is intended mainly identify and understand the weaknesses of the current costing and production system and structure a systematic that supports performance evaluation productive-economic-financial in surface mining. The second objective of this work is to use standard cost method linked to production and business rules and validate it by comparing the accomplished against foreseen in surface mining, through the use of concepts of wastes, the principle costing of partial absorption, cost control and management for production to evaluation of results. The mineral extraction unit studied uses the open pit mining method and outsources the mining operations of pre stripping, drilling, blasting, rock excavation, loading and transportation. The outsourced company uses the costing principle of total absorption and the costing method is the cost centers. Thus, the systematic that support the evaluation of productive-economic-financial performance and the standard cost method were developed and validated in three outsourced services with the goal of verifying its functionality and practicality. Therefore, the new management information assists the manager to identify the productivity and profitability of the enterprise and the results of its operations and services, in addition to all of the existing management costs.

APA, Harvard, Vancouver, ISO, and other styles

7

El, Hayek Mustapha Mechanical &amp Manufacturing Engineering Faculty of Engineering UNSW. "Optimizing life-cycle maintenance cost of complex machinery using advanced statistical techniques and simulation." Awarded by:University of New South Wales. School of Mechanical and Manufacturing Engineering, 2006. http://handle.unsw.edu.au/1959.4/24955.

Full text

Abstract:

Maintenance is constantly challenged with increasing productivity by maximizing up-time and reliability while at the same time reducing expenditure and investment. In the last few years it has become evident through the development of maintenance concepts that maintenance is more than just a non-productive support function, it is a profit- generating function. In the past decades, hundreds of models that address maintenance strategy have been presented. The vast majority of those models rely purely on mathematical modeling to describe the maintenance function. Due to the complex nature of the maintenance function, and its complex interaction with other functions, it is almost impossible to accurately model maintenance using mathematical modeling without sacrificing accuracy and validity with unfeasible simplifications and assumptions. Analysis presented as part of this thesis shows that stochastic simulation offers a viable alternative and a powerful technique for tackling maintenance problems. Stochastic simulation is a method of modeling a system or process (on a computer) based on random events generated by the software so that system performance can be evaluated without experimenting or interfering with the actual system. The methodology developed as part of this thesis addresses most of the shortcomings found in literature, specifically by allowing the modeling of most of the complexities of an advanced maintenance system, such as one that is employed in the airline industry. This technique also allows sensitivity analysis to be carried out resulting in an understanding of how critical variables may affect the maintenance and asset management decision-making process. In many heavy industries (e.g. airline maintenance) where high utilization is essential for the success of the organization, subsystems are often of a rotable nature, i.e. they rotate among different systems throughout their life-cycle. This causes a system to be composed of a number of subsystems of different ages, and therefore different reliability characteristics. This makes it difficult for analysts to estimate its reliability behavior, and therefore may result in a less-than-optimal maintenance plan. Traditional reliability models are based on detailed statistical analysis of individual component failures. For complex machinery, especially involving many rotable parts, such analyses are difficult and time consuming. In this work, a model is proposed that combines the well-established Weibull method with discrete simulation to estimate the reliability of complex machinery with rotable subsystems or modules. Each module is characterized by an empirically derived failure distribution. The simulation model consists of a number of stages including operational up-time, maintenance down-time and a user-interface allowing decisions on maintenance and replacement strategies as well as inventory levels and logistics. This enables the optimization of a maintenance plan by comparing different maintenance and removal policies using the Cost per Unit Time (CPUT) measure as the decision variable. Five different removal strategies were tested. These include: On-failure replacements, block replacements, time-based replacements, condition-based replacements and a combination of time-based and condition-based strategies. Initial analyses performed on aircraft gas-turbine data yielded an optimal combination of modules out of a pool of multiple spares, resulting in an increased machine up-time of 16%. In addition, it was shown that condition-based replacement is a cost-effective strategy; however, it was noted that the combination of time and condition-based strategy can produce slightly better results. Furthermore, a sensitivity analysis was performed to optimize decision variables (module soft-time), and to provide an insight to the level of accuracy with which it has to be estimated. It is imperative as part of the overall reliability and life-cycle cost program to focus not only on reducing levels of unplanned (i.e. breakdown) maintenance through preventive and predictive maintenance tasks, but also optimizing inventory of spare parts management, sometimes called float hardware. It is well known that the unavailability of a spare part may result in loss of revenue, which is associated with an increase in system downtime. On the other hand increasing the number of spares will lead to an increase in capital investment and holding cost. The results obtained from the simulation model were used in a discounted NPV (Net Present Value) analysis to determine the optimal number of spare engines. The benefits of this methodology are that it is capable of providing reliability trends and forecasts in a short time frame and based on available data. In addition, it takes into account the rotable nature of many components by tracking the life and service history of individual parts and allowing the user to simulate different combinations of rotables, operating scenarios, and replacement strategies. It is also capable of optimizing stock and spares levels as well as other related key parameters like the average waiting time, unavailability cost, and the number of maintenance events that result in extensive durations due to the unavailability of spare parts. Importantly, as more data becomes available or as greater accuracy is demanded, the model or database can be updated or expanded, thereby approaching the results obtainable by pure statistical reliability analysis.

APA, Harvard, Vancouver, ISO, and other styles

8

Abrahamsson, Emilie. "Relationen mellan kalkyleringsmetoder, Lean och produktionsflöden av kundanpassad karaktär : Hur kostnadsprecisionen i förkalkyleringen i denna typ av produktion kan ökas samt vilken kalkyleringsmetod som passar bäst." Thesis, Högskolan i Gävle, Avdelningen för Industriell utveckling, IT och Samhällsbyggnad, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20442.

Full text

Abstract:

Då tillverkningsindustrin går mot en högre grad av kundanpassning och implementering av Lean, samtidigt som föråldrade traditionella kalkyleringsmetoder fortfarande används i moderna industriföretag, är det intressant att utreda relationerna mellan produktionsflöden av kundanpassad karaktär, Lean samt olika kalkyleringsmetoder. Syftet är att öka kostnadsprecisionen i förkalkylen för ett produktionsflöde av kundanpassad och Lean karaktär och beskriva en generaliserbar arbetsprocess för detta. Syftet är även att ta fram generella rekommendationer för val av kalkyleringsmetod genom att utifrån denna produktions karaktär genomföra en jämförande analys av kalkyleringsmetoder (traditionella kalkylmetoder, ABC och kalkylering enligt Lean). Genom en litteraturstudie samt en fallstudie av ett produktionsflöde med många varianter och inslag av Lean har båda syftena uppfyllts. Fallstudien har utförts genom intervjuer och observationer. Problem och positiva faktorer som enligt litteratur karaktäriserar produktion av kundanpassade produkter har även återfunnits på fallföretaget. Det sambandet har kunnat användas för att stödja analysen av relationerna. Relationerna mellan kalkyleringsmetoder, Lean samt produktionsflöden av kundanpassad karaktär har analyserats genom att jämföra litteratur och resultat från fallstudien. Det framkom att Value Stream Costing (VSC) är den mest lämpliga kalkyleringsmetoden för produktionsflöden med kundanpassade produkter som uppnått en hög mognadsgrad av Lean. Förkalkyleringen på fallföretaget är beroende av tillförlitliga operationstider, vilket tagits fram på fallföretaget samtidigt som en generell arbetsprocess utarbetats. Operationstiderna togs i detta fall fram genom videoupptagning av produktionsmomenten samt efterföljande analys i mjukvaran AviX. Genom att följa den generella arbetsprocessen som utarbetats erhålls både ett bra underlag till förkalkylering samt ständiga förbättringar i produktionsflödet. Eftersom forskning visar att Lean bör implementeras i hela organisationen om full fördel med Lean ska uppnås, kan VSC vara en utmärkt kalkyleringsmetod för att komma ifrån föråldrade, traditionella kalkyleringsmetoder samtidigt som denna kalkyleringsmetod förenklar kalkylering i produktion av kundanpassad karaktär.
Since the manufacturing industry is heading for a higher level of customization and implementation of Lean, at the same time as outmoded traditional costing methods is still used in modern industrial organizations, it is interesting to explore the relations between production flows of customized character, Lean and different costing methods. The purpose of this thesis is to increase the cost precision in the preliminary calculation for a product flow of customer adapted and Lean character, and to describe a generalizable work process for this. The purpose is also to develop general recommendations regarding the choice of costing methods by, on a basis of the character of this production, a comparative analysis of costing methods (traditional costing methods, ABC and Lean accounting/VSC). Through a literature study and a case study of a production flow with a high level of variety and influence from Lean, both of the purposes has been fulfilled. The case study has been accomplished through interviews and observations. Problems and positive elements that according to literature characterize the production of customized products have also been found in the case company. That connection has been used to support the analysis of the relations. The relations between costing methods, Lean and production flows of customized character has been analyzed through a comparison between findings in literature and results from the case study. It has been found that Value Stream Costing (VSC) is the most appropriate costing method for production flows of customized products that has reached a high maturity level of Lean. The preliminary costing is dependent on reliable operation times which have been produced on the case study company, while a general work process has been developed. The operation times were in this case identified through video recordings of the production moments and a following analysis in the software AviX. By following the general work process that has been developed, useful material for preliminary costing and continuous improvements in the production flow will be obtained. Since research is showing that Lean should be implemented in the whole organization if full advantages of Lean shall be obtained, VSC is found to be an ideal costing method to replace outmoded, traditional costing methods at the same time as this costing method simplifies costing in production flows of customized character.

APA, Harvard, Vancouver, ISO, and other styles

9

Műller, Tomáš. "Studie kalkulačního systému v inženýrské organizaci." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222214.

Full text

Abstract:

The goal of the submitted thesis is to analyse and improve current costing methods in a chosen engineering company. The theoretical part is devoted to definition of notions – cost types, segmentation of cost and then contains summary of costing technique and costing method. The theoretical analyse is centered on questions about costing in engineering company. The practical part describes company, his organization structure, processes and his productions. Further in the practical part is created analyse of current way costing of order and innovation suggestion. In the conclusion is cognisance evaluation from analyse of costing method and recommendation for the company.

APA, Harvard, Vancouver, ISO, and other styles

10

Ribeiro, Rogeane Morais. "Custeio baseado em atividades na gestÃo de uma instituiÃÃo prestadora de serviÃos educacionais." Universidade Federal do CearÃ, 2011. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=6907.

Full text

Abstract:

nÃo hÃ
Com as constantes transformaÃÃes no cenÃrio das instituiÃÃes de educaÃÃo superior, este trabalho tem como objetivo geral propor um modelo de apuraÃÃo e gestÃo de custos para instituiÃÃes de educaÃÃo superior, gerenciado por uma controladoria focada no estratÃgico, que possibilite a visualizaÃÃo de cenÃrios prospectivos, contribuindo para melhoria de seu desempenho ante os desafios que surgem com a expansÃo da educaÃÃo. Em adiÃÃo, pretende-se identificar, mediante levantamento bibliogrÃfico, os principais mÃtodos de custeamento utilizados; apresentar um modelo de identificaÃÃo e controle de custos que seja simultÃneo com as atividades dessa institiÃÃo; averiguar a possibilidade de execuÃÃo do modelo, mediante aplicaÃÃo no Instituto de Estudos e Pesquisas Sobralense (IEPS), e prospectar cenÃrios para os prÃximos cinco anos da instituiÃÃo. Para atingir os objetivos propostos, tomam-se como referÃncia dados do MEC/INEP (2008), que mostram a aceleraÃÃo do crescimento no perÃodo de 1997 a 2006, com a promulgaÃÃo da LDB, e a relaÃÃo entre as universidades e os institutos de apoio, o chamado terceiro setor, sendo o modelo de Custeio Baseado em Atividade(ABC), proposto por Peter (2001), adaptado para implantaÃÃo no IEPS. Em complemento, embasou-se na teoria de prospecÃÃo de cenÃrios argumentada por Carneiro (2010) e Souza (2009). A metodologia da pesquisa Ã de abordagem descritiva, classificada como bibliogrÃfica, documental e de campo, com natureza qualitativa e quantitativa. O universo selecionado como respondentes foram os gestores que exercem funÃÃes gerenciais, administrativas, pedagÃgicas e de assessorias. A ferramenta para coleta de dados deu-se por meio de questionÃrios semiestruturados com abordagem especÃfica para cada respondente. A interpretaÃÃo e o tratamento dos dados foram realizados por meio de anÃlise de conteÃdo e tratamento estatÃstico. Os resultados indicaram a necessidade de reorganizaÃÃo nos processos gerenciais do IEPS, a partir de um planejamento estratÃgico e, consequentemente, da implantaÃÃo de um sistema de custeio, o qual auxiliarÃ a direÃÃo geral e as coordenadorias do instituto no acompanhamento das atividades da sede e das unidades de extensÃo, que encontra-se em posicionamento pouco representativo no mercado educacional, deixando a desejar no sentido de uma real apresentaÃÃo coerente entre a missÃo e os serviÃos ofertados Ã sociedade. Diante da anÃlise dos cenÃrios de 2006-2010 e 2011-2015, visualizou-se que a instituiÃÃo, apesar de uma evasÃo de 10% ano, manteve uma receita considerÃvel, mas veem utilizando-se de estratÃgias pouco, ou seja, que nÃo proporcionam diferencial competitivo e sustentÃvel em busca de crescimento e posiÃÃo superior. Afere-se que este trabalho responde parcialmente Ã questÃo formulada, tendo em vista as limitaÃÃes identificadas no percurso da elaboraÃÃo metodolÃgica.
ABSTRACT With the constant transformations in the scene of the institutions of higher education the present work has as general objective to consider a model of verification and management of costs for institutions of higher education (IHE), managed for a focus control in the strategy itself , that makes possible the visualization of future scenes, contributing for the improvement of its performance front to the challenges that appear with the expansion of the education. In addition to identify, by means of bibliographical survey, the main used methods of costings; to present a model of identification and control of costs that are simultaneous with the activities of this institution; to inquire the possibility of execution of the model, through the application in the Institute of Studies and Pesquisas Sobralense (IEPS) and to scenes for the next the five years to the institutions. To reach the considered objectives, they are overcome for reference given by the data from MEC/INEP (2008), that show the acceleration of the growth in the period of 1997 the 2006, from the promulgation of the LDB, and the relation between the universities and the support institutes, the so called third sector, being the model of Expenditure Based on Activity (ABC) considered by Peter (2001), adapted for implantation in the IEPS. In complement it was based in the theory of prospection of scenes argued by Sheep (2010) and Fort (2001). The methodology of the research is of descriptive, classified boarding as bibliographical, documentary and of field, with qualitative and quantitative nature. The selected universe as respondent had been the managers who exert management functions, administrative, pedagogical and of assessorship. The tools for the data collection were given by means of questionnaires half-structuralized with specific boarding for each respondent. The interpretation and treatment of the data were carried through by means of analysis of content and statistical treatment. The results had indicated the necessity of reorganization in the managemental processes of the IEPS, through a strategical planning and consequently the implantation of an costing system, which will assist the general direction and the coordenadorias of the institute in the accompaniment of the activities of the headquarters and the units of extension, that meets in little representative positioning in the educational market, leaving to desire in the direction of one real coherent presentation between the mission and the offered services the society. Ahead of the analysis of the scenes of 2006-2010 and 2011-2015, it was visualized that the institution although a 10% evasion a year, kept a considerable prescription, but they see using itself of strategies little, that is, that they do not provide to competitive and sustainable differential in search of growth and superior position. It is surveyed that this work answers partially to the formulated question, in view of the limitations identified in the passage of the metodologic elaboration.

APA, Harvard, Vancouver, ISO, and other styles

11

Junior, Abraão Freires Saraiva. "Decisão de mix de produtos sob a perspectiva do custeio baseado em atividades e tempo para operações com múltiplas restrições." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-04012016-114937/.

Full text

Abstract:

Esta pesquisa versa sobre o tema decisão de mix de produtos que, em uma visão de Engenharia de Produção, pode ser entendido como a definição da quantidade ideal a ser produzida de cada tipo de produto em um determinado período, considerando que estes competem por um número limitado de recursos, de forma a maximizar o resultado econômico (ex: lucro operacional) da empresa. Os modelos de decisão de mix produtos utilizam informações sobre lucratividade que é determinada a partir de análises e confrontos entre os preços de vendas e os custos (gastos) dos produtos, custos esses que são mensurados através de métodos de custeio. Dentre os métodos de custeio existentes na literatura, destacam-se o Custeio por Absorção, o Custeio Direto/Variável, o Custeio Baseado em Atividades (ABC) e o Custeio Baseado em Atividades e Tempo (TDABC). O TDABC, a despeito de ter sido lançado na literatura em 2004 e detalhado em 2007 a partir de um livro publicado por Robert Kaplan e Steven Anderson, ainda não foi explorado diretamente pela literatura que versa sobre decisão de mix de produtos no contexto de operações com múltiplas restrições, ao contrário de alguns dos outros métodos de custeio mencionados, tal como o ABC. Para preencher essa lacuna teórica, esta tese tem como objetivo propor um modelo de decisão de mix de produtos sob a perspectiva do custeio baseado em atividades e tempo para operações com múltiplas restrições. Para cumprir este objetivo, inicialmente, a tese é desenvolvida metodologicamente com a realização de uma análise bibliométrica e de uma análise de citações das publicações realizadas em periódicos acadêmicos internacionais das áreas de Engenharia de Produção e de Contabilidade Gerencial sobre decisão de mix de produtos e sobre o TDABC. Em seguida, uma pesquisa bibliográfica é apresentada para discutir conceitos, analisar criticamente e posicionar a pesquisa sobre decisão de mix de produtos e sobre métodos de custeio, com destaque ao TDABC. Ainda, são apresentados exemplos didáticos para ilustrar a utilização de métodos de custeio na decisão de mix de produtos. Em seguida, utiliza-se de modelagem quantitativa com vistas à proposição do modelo para auxiliar a decisão de mix de produtos sob a perspectiva do TDABC, sendo este expresso na forma de um modelo de programação linear. No modelo proposto, são incorporados técnicas e conceitos relacionados com o controle gerencial de gastos, com a hierarquia de atividades, com o Overall Equipment Effectiveness (OEE) e com a programação matemática. Através de um exemplo didático envolvendo uma empresa de manufatura com múltiplas restrições do tipo hard e considerando parâmetros determinísticos, é apresentada a aplicação do modelo proposto na decisão de mix de produtos. Como principal resultado, tem-se a operacionalização do modelo proposto através do aplicativo Solver® incorporado ao software Microsoft Office Excel®, culminando na definição do mix de produtos que maximiza o lucro operacional esperado para a empresa no horizonte de planejamento analisado. Algumas reflexões críticas são realizadas no que tange aos limites de aplicação do modelo proposto. Finalmente, conclui-se que, sob a perspectiva do TDABC, o modelo proposto pode ser útil para auxiliar a decisão de mix de produtos no contexto de operações com múltiplas restrições.
This research addresses the theme \"product-mix decision\" that, in a Production Engineering perspective, can be understood as the definition of the optimum quantity to be produced for each type of product in a given period, considering these products compete for limited resources in order to maximize the firm economic result (e.g. operating income). Product-mix decision models use information on profitability, which is determined from analysis and confrontation between sales prices and costs (spending) of the products supplied by the company. These products costs are measured by costing methods. Among the existing costing methods in the literature, absorption costing, the direct costing, the activity based costing (abc) and time-driven activity-based costing (TDABC) are highlighted. TDABC, despite appearing in the literature in 2004 and detailed in 2007 from a book written by Robert Kaplan and Steven Anderson, has not been directly explored in the literature that deals with the product-mix decision considering multi-constrained operations context, unlike some of the other costing methods mentioned. In this context, to fill in this theoretical gap, the PhD thesis aims to propose a quantitative model to underpin the product-mix decision under the perspective of TDABC for multi-constrained operations. To meet this goal, initially, the thesis is developed methodologically from a bibliometric analysis and a citation analysis of papers on product mix decision and on TDABC published by international academic journals related to Production Engineering and Management Accounting research areas. Then the manuscript is methodologically developed from a literature research to discuss concepts and positioning the research on product-mix decision and on costing methods, emphasizing TDABC. Finally, quantitative modeling is employed in order to propose a model under the perspective of TDABC to assist product-mix decision, which is expressed as a linear programming model. The proposed model incorporates techniques and concepts related to management control over costs, the hierarchy of activities taxonomy, the Overall Equipment Effectiveness (OEE) and mathematical programming. An application of the proposed model is illustrated from a didactic example involving a multi-constrained manufacturing operation and considering deterministic parameters. The proposed model is operationalized through the Solver® and the Microsoft Office Excel® softwares, and, as main results, it was calculated the product-mix that maximizes the company\'s operating profit expected for the analyzed planning horizon. Some critical reflections are made regarding the proposed model application. Finally, it is concluded that, under the perspective of TDABC, the proposed model can be useful to support the product-mix decision of multiconstrained operations.

APA, Harvard, Vancouver, ISO, and other styles

12

Bastos, Mateus Ferreira. "Incorporação do controle dos gastos ambientais no sistema integrado de gestão de uma indústria siderúrgica: estudo de caso da Arcelormittal Tubarão." Universidade Federal da Paraíba, 2010. http://tede.biblioteca.ufpb.br:8080/handle/tede/5285.

Full text

Abstract:

Made available in DSpace on 2015-05-08T14:53:43Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 957374 bytes, checksum: e23cd9d17f61c26c6a38fae6c9d85a0e (MD5) Previous issue date: 2010-07-23
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
This research has as main objective to propose an alternative use for a ERP tool to generate information that permit incorporation of control of environmental spending on management system in a steel industry. For this, present a literature review with the evolution of environmental issues, the main methods and costing systems and some existing approaches to issue environmental costs. The searched literature supported the theoretical analysis of the costing method in an existing steel plant and how it treats its costs of environmental management. The field research was based on the identification and analysis of the costing method and the environmental management system existing in the steel industry investigated, which led to the development and implementation in a pilot area of an ERP tool capable of identifying spending on environmental management. The results showed that the search dests costing methods are insufficient for analysis of environmental costs and therefore the developing of a tool capable of identifying the costs of environmental management, which hitherto were hidden in the process, became is essential for the incorporation of control of these expenses in the management system of the company studied.
A presente pesquisa tem como objetivo principal propor uma alternativa de uso para uma ferramenta de um ERP para gerar informações que permitam a incorporação do controle dos gastos ambientais no sistema de gestão de uma indústria siderúrgica. Para isso, apresenta uma revisão bibliográfica com a evolução da questão ambiental, os principais métodos e sistemas de custeio existentes e algumas abordagens para a variável custos ambientais. Este referencial teórico subsidiou a análise do método de custeio existente em uma usina siderurgia e a forma como esta trata os seus custos com a gestão ambiental. A pesquisa de campo baseou-se na identificação e análise do método de custeio e do sistema de gestão ambiental existentes na indústria siderúrgica pesquisada, o que proporcionou o desenvolvimento e implantação, em uma área piloto, de uma ferramenta de um ERP capaz de identificar os gastos com gestão ambiental. Os resultados desta pesquisa mostraram que os métodos de custeio existentes são insuficientes para análise dos custos ambientais e que a ferramenta desenvolvida foi capaz de identificar os custos da gestão ambiental, que até então estavam ocultos no processo, tornando-se fundamental para a incorporação do controle destes gastos no sistema de gestão da empresa estudada.

APA, Harvard, Vancouver, ISO, and other styles

13

Zelinková, Petra. "Kalkulace nákladů ve vybrané firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223341.

Full text

Abstract:

The Master´s thesis deals with standard costing method and its implementation in service company which especially fixes and varnishes cars. This work is divided into three parts – theoretic, analytic and proposal. The theoretical part deals with the charactersics of costs and methods of calculation, especially standard costing. The analytical part describes the current status of the company in which the method should be implemented. In the design part the process of iplementation is analyzed.

APA, Harvard, Vancouver, ISO, and other styles

14

Klímová, Barbora. "Návrhy na zdokonalení řízení nákladů ve vybraném podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223775.

Full text

Abstract:

The subject of this thesis are the costs of a specific company, their monitoring and ma-nagement. The theoretical part summarizes the information that served as the default resources. These findings have been applied in the practical part, for the selected com-pany. In the final section are formulated suggestions, which should lead to better ma-nagement of the costs.

APA, Harvard, Vancouver, ISO, and other styles

15

Šimková, Markéta. "Plánování a kontrola nákladů při výrobě elektrických sestav." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201734.

Full text

Abstract:

This thesis investigates manufacturing costs in the company, which produces electrical assemblies for the special transportation vehicles. The analysis focuses on one particular large-scale long-term project for a foreign customer. The teoretical part presents the overview of the cost management methods and techniques, the emphasis is on the product costing methods. The practical part analyzes the data obtained from the company's ERP system and compares it with prices in the contract and in the initial offer. The aim is to assess whether the planned costs and profits of the initial calculation has been achieved. In case there is found a difference between an expected and an observed value, the reason for this difference is investigated, and steps to achieve the initially desired results are recommended.

APA, Harvard, Vancouver, ISO, and other styles

16

Vieira, Luís Antônio. "Um estudo sobre características das informações de custos no âmbito do sistema de informação contábil financeiro e gerencial: considerações teóricas sobre a necessidade de harmonização conceitual." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/1695.

Full text

Abstract:

Made available in DSpace on 2016-04-25T18:40:30Z (GMT). No. of bitstreams: 1 Luis Antonio Vieira.pdf: 763683 bytes, checksum: a5dbd834535859e9098f1915b65838e0 (MD5) Previous issue date: 2008-05-26
Around the Accounting of costs, of the systems of costs and of the methods of costing exist few theoretical bases effectively established, factor that facilitates the appearance of divergences of some natures. In this direction, this study aims at to evidence conflicting conceptual aspects that evidence the necessity to develop a set of specific basis for the theoretical sustentation of the system of countable information of costs. This work, for the approach destined to the problem, will go to use itself of the qualitative methodology, and as much as to the objectives, it is fit as a exploration research that will be developed with basis on the precepts of the bibliographical research, adjusted methodology to clarify the basic conceptual characteristics that involve the subject. Structuralized in five chapters, one dedicated to the introduction and another to the final considerations, this work treats: a) of the Accounting and the its segments financial, of costs and management - relevant conceptual aspects; Discourses on the historical interpretations of the Accounting, and present the lack of definition and discussion around some basic concepts of the area of countable knowledge, as well as the formal segmentation of the countable systems and the fragility of the current Basic Conceptual Structure of the Accounting; b) of the Accounting of Costs, structurals and informationals particularitities, evidencing aspects little treated for the effective understanding of that represents a system of costs; and c) of the concepts, of the procedures and of the rest specific characteristics of the methods of costing, presenting a boarding that it aims at to display aspects basic, as well as other less explored around some of the main methods with reference for the literature of the area. It can be observed that the main cause of great part of the problems of the Accounting, which affects the area of costs of bruising form, is the lack of basic theoretical foundation, which must be rescued by means of the revision, of the update and the enlargement of the boarding of the current Basic Conceptual Structure of the Accounting
Em torno da Contabilidade de custos, dos sistemas de custos e dos métodos de custeio existem poucas bases teóricas efetivamente estabelecidas, fator que facilita o aparecimento de divergências de várias naturezas. Nesse sentido, este estudo objetiva evidenciar aspectos conceituais conflitantes que evidenciam a necessidade de desenvolver um conjunto de fundamentos específicos para a sustentação teórica do sistema de informação contábil de custos. Este trabalho, para a abordagem dispensada ao problema, irá utilizar-se da metodologia qualitativa, quanto aos objetivos, enquadra-se como uma pesquisa exploratória, e será desenvolvido com base nos preceitos da pesquisa bibliográfica, metodologias adequadas para esclarecer as características conceituais básicas que envolvem o assunto. Estruturado em cinco capítulos, um dedicado à introdução e outro às considerações finais, este trabalho trata: a) da Contabilidade e seus segmentos financeiro, de custos e gerencial aspectos conceituais relevantes, que discorre sobre interpretações históricas em torno da Contabilidade, e apresenta a carência de definição e discussão em torno de vários conceitos básicos da área de conhecimento contábil, bem como a segmentação formal dos sistemas contábeis e a fragilidade da atual Estrutura Conceitual Básica da Contabilidade; b) da Contabilidade de Custos, particularidades estruturais e informacionais, evidenciando aspectos pouco tratados para a compreensão efetiva daquilo que representa um sistema de custos; e c) dos conceitos, dos procedimentos e das demais características específicas dos métodos de custeio, apresentando uma abordagem que visa a expor aspectos básicos, bem como outros menos explorados em relação aos principais métodos referenciados pela literatura da área. Pôde-se observar que a principal causa de grande parte dos problemas da Contabilidade, os quais afetam a área de custos de forma contundente, é a carência de fundamentação teórica básica, que deve ser resgatada por meio da revisão, da atualização e da ampliação da abordagem da atual Estrutura Conceitual Básica da Contabilidade

APA, Harvard, Vancouver, ISO, and other styles

17

RIBEIRO, Rogeane Morais. "Custeio baseado em atividades na gestão de uma instituição prestadora de serviços educacionais." http://www.teses.ufc.br, 2011. http://www.repositorio.ufc.br/handle/riufc/2823.

Full text

Abstract:

RIBEIRO, Rogeane Morais. Custeio baseado em atividades na gestão de uma instituição prestadora de serviços educacionais. 2011. 199 f. Dissertação (Mestrado em Políticas Públicas e Gestão da Educação Superior) – Universidade Federal do Ceará, Programa de Pós-Graduação em Políticas Públicas e Gestão da Educação Superior, Fortaleza-CE, 2011.
Submitted by moises gomes (celtinha_malvado@hotmail.com) on 2012-06-22T14:53:32Z No. of bitstreams: 1 2011_dis_RMRibeiro.pdf: 1818183 bytes, checksum: bd9057151870e36d5041ba3a50cae611 (MD5)
Approved for entry into archive by Maria Josineide Góis(josineide@ufc.br) on 2012-06-25T10:50:40Z (GMT) No. of bitstreams: 1 2011_dis_RMRibeiro.pdf: 1818183 bytes, checksum: bd9057151870e36d5041ba3a50cae611 (MD5)
Made available in DSpace on 2012-06-25T10:50:40Z (GMT). No. of bitstreams: 1 2011_dis_RMRibeiro.pdf: 1818183 bytes, checksum: bd9057151870e36d5041ba3a50cae611 (MD5) Previous issue date: 2011
With the constant transformations in the scene of the institutions of higher education the present work has as general objective to consider a model of verification and management of costs for institutions of higher education (IHE), managed for a focus control in the strategy itself , that makes possible the visualization of future scenes, contributing for the improvement of its performance front to the challenges that appear with the expansion of the education. In addition to identify, by means of bibliographical survey, the main used methods of costings; to present a model of identification and control of costs that are simultaneous with the activities of this institution; to inquire the possibility of execution of the model, through the application in the Institute of Studies and Pesquisas Sobralense (IEPS) and to scenes for the next the five years to the institutions. To reach the considered objectives, they are overcome for reference given by the data from MEC/INEP (2008), that show the acceleration of the growth in the period of 1997 the 2006, from the promulgation of the LDB, and the relation between the universities and the support institutes, the so called third sector, being the model of Expenditure Based on Activity (ABC) considered by Peter (2001), adapted for implantation in the IEPS. In complement it was based in the theory of prospection of scenes argued by Sheep (2010) and Fort (2001). The methodology of the research is of descriptive, classified boarding as bibliographical, documentary and of field, with qualitative and quantitative nature. The selected universe as respondent had been the managers who exert management functions, administrative, pedagogical and of assessorship. The tools for the data collection were given by means of questionnaires half-structuralized with specific boarding for each respondent. The interpretation and treatment of the data were carried through by means of analysis of content and statistical treatment. The results had indicated the necessity of reorganization in the managemental processes of the IEPS, through a strategical planning and consequently the implantation of an costing system, which will assist the general direction and the coordenadorias of the institute in the accompaniment of the activities of the headquarters and the units of extension, that meets in little representative positioning in the educational market, leaving to desire in the direction of one real coherent presentation between the mission and the offered services the society. Ahead of the analysis of the scenes of 2006-2010 and 2011-2015, it was visualized that the institution although a 10% evasion a year, kept a considerable prescription, but they see using itself of strategies little, that is, that they do not provide to competitive and sustainable differential in search of growth and superior position. It is surveyed that this work answers partially to the formulated question, in view of the limitations identified in the passage of the metodologic elaboration.
Com as constantes transformações no cenário das instituições de educação superior, este trabalho tem como objetivo geral propor um modelo de apuração e gestão de custos para instituições de educação superior, gerenciado por uma controladoria focada no estratégico, que possibilite a visualização de cenários prospectivos, contribuindo para melhoria de seu desempenho ante os desafios que surgem com a expansão da educação. Em adição, pretende-se identificar, mediante levantamento bibliográfico, os principais métodos de custeamento utilizados; apresentar um modelo de identificação e controle de custos que seja simultâneo com as atividades dessa institição; averiguar a possibilidade de execução do modelo, mediante aplicação no Instituto de Estudos e Pesquisas Sobralense (IEPS), e prospectar cenários para os próximos cinco anos da instituição. Para atingir os objetivos propostos, tomam-se como referência dados do MEC/INEP (2008), que mostram a aceleração do crescimento no período de 1997 a 2006, com a promulgação da LDB, e a relação entre as universidades e os institutos de apoio, o chamado terceiro setor, sendo o modelo de Custeio Baseado em Atividade(ABC), proposto por Peter (2001), adaptado para implantação no IEPS. Em complemento, embasou-se na teoria de prospecção de cenários argumentada por Carneiro (2010) e Souza (2009). A metodologia da pesquisa é de abordagem descritiva, classificada como bibliográfica, documental e de campo, com natureza qualitativa e quantitativa. O universo selecionado como respondentes foram os gestores que exercem funções gerenciais, administrativas, pedagógicas e de assessorias. A ferramenta para coleta de dados deu-se por meio de questionários semiestruturados com abordagem específica para cada respondente. A interpretação e o tratamento dos dados foram realizados por meio de análise de conteúdo e tratamento estatístico. Os resultados indicaram a necessidade de reorganização nos processos gerenciais do IEPS, a partir de um planejamento estratégico e, consequentemente, da implantação de um sistema de custeio, o qual auxiliará a direção geral e as coordenadorias do instituto no acompanhamento das atividades da sede e das unidades de extensão, que encontra-se em posicionamento pouco representativo no mercado educacional, deixando a desejar no sentido de uma real apresentação coerente entre a missão e os serviços ofertados à sociedade. Diante da análise dos cenários de 2006-2010 e 2011-2015, visualizou-se que a instituição, apesar de uma evasão de 10% ano, manteve uma receita considerável, mas veem utilizando-se de estratégias pouco, ou seja, que não proporcionam diferencial competitivo e sustentável em busca de crescimento e posição superior. Afere-se que este trabalho responde parcialmente à questão formulada, tendo em vista as limitações identificadas no percurso da elaboração metodológica.

APA, Harvard, Vancouver, ISO, and other styles

18

XAVIER, Ivana Arrais de Lavor Navarro. "Análise de custos da Clínica de Fonoaudiologia Professor Fábio Lessa – um estudo de caso." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/17852.

Full text

Abstract:

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2016-09-16T13:45:01Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) DISSERTAÇÃO_FINAL_2016.pdf: 924467 bytes, checksum: 901ccd7e57cc813a8cea96e740c5487d (MD5)
Made available in DSpace on 2016-09-16T13:45:01Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) DISSERTAÇÃO_FINAL_2016.pdf: 924467 bytes, checksum: 901ccd7e57cc813a8cea96e740c5487d (MD5) Previous issue date: 2016-02-16
A apuração e gestão dos custos na saúde são instrumentos eficazes de gestão e acompanhamento dos serviços. Conhecer os custos de uma instituição é fundamental no sentido de auxiliar na tomada de decisões, pois proporciona ao gestor uma visão mais acurada de como estão sendo gastos os recursos disponíveis, além de ser fonte de informações para o controle, a avaliação e o planejamento das atividades das instituições. Diante do exposto, o presente estudo teve como objetivo caracterizar os custos da Clínica de Fonoaudiologia Professor Fábio Lessa e descrever as etapas de apuração dos custos dos procedimentos pelas metodologias de custeio variável e custeio por absorção. Para tal, identificou-se os custos da referida clínica, que foram classificados em fixos, variáveis, diretos e indiretos e apurou-se o custo dos procedimentos através das metodologias de custeio variável e por absorção. A clínica em estudo não possui um sistema de informação de custos, portanto os dados foram coletados através de análise documental, entrevistas não estruturadas e da observação direta e sistemática da rotina na clínica, no ano de 2015 e consolidados em planilhas do Excel, sendo utilizadas as médias mensais para os cálculos. O estudo evidenciou que os custos fixos representam 98,18% dos custos totais da clínica, enquanto que os custos variáveis representam 1,82%. Através do cálculo do custeio variável, inferiu-se que a receita obtida através dos atendimentos realizados, com base na tabela SUS, não é suficiente para cobrir o custo total da clínica, sendo que o resultado apurado é negativo. Evidenciou-se ainda, que os custos diretos representam 83,36% dos custos totais da clínica, enquanto que os custos indiretos representam 16,64%. A partir do cálculo do custeio por absorção encontrou-se o custo unitário de R$126,10 para os procedimentos em terapia fonoaudiológica, por atendimento realizado e de R$ 211,54 para audiologia, por exame realizado. Tais dados demonstram que os valores dos procedimentos pagos pelo SUS são insuficientes para cobrir o custo unitário encontrado para cada procedimento. Conclui-se que a clínica funciona com déficit de receita e que a tabela SUS não garante a cobertura integral dos custos desta instituição. Estes dados apontam a necessidade de um gerenciamento de custos eficaz, fundamental quando se tem escassez de recursos e quando se objetiva conter os gastos, sem perder a qualidade do serviço prestado. Sugere-se que as metodologias de apuração de custos sejam utilizadas como modelo para investigação periódica dos gastos dessa instituição, tendo em vista a contribuição no processo de gestão e na tomada de decisões.
The assessment and management of health costs are effective tools for services management and monitoring Knowing an institution costs is essential in order to assist in decision-making as it provides the manager a more accurate view of how the available resources are being spent, in addition to being a source of information for control, evaluation and planning activities of the institutions. Given the above, this study aimed to characterize the costs of the Speech Therapy Clinic Professor Fabio Lessa and describe the calculation steps of the costs of procedures by variable costing methodologies and absorption costing. To this end, we identified the costs of the studied clinic, which were classified into fixed, variable, direct and indirect, and found the cost of procedures through the variable costing methodologies and absorption. The studied clinical does not have a cost information system, so data was collected through documentary analysis, unstructured interviews and direct observation and systematic routine of the clinic in 2015 and consolidated in Excel spreadsheets, the monthly average were used for the calculations. The study showed that fixed costs represent 98.18% of the total costs of the clinic, while variable costs represent 1.82%. By calculating the variable costing, it was inferred that the revenue obtained through the services performed based on the SUS spreadsheet is not enough to cover the total cost of the clinic, the calculated result is negative. The study also showed that direct costs represent 83.36% of the total costs of the clinic, while indirect costs account for 16.64%. Calculations by the absorption costing showed that the unitary cost for the procedures in speech therapy is R$ 126.10, for appointment provided and in audiology is R$ 211.54, for each exam realized. This data demonstrates that the values of procedures paid by SUS are insufficient to cover the cost calculated for this same procedure. It is concluded that the clinic works at deficit and that the SUS spreadsheet does not guarantee full coverage of the costs of this institution. This data points to the need for effective cost management, which is essential when you have limited resources and when it is aimed to contain costs without compromising quality of service. It is suggested the cost calculation methodologies to be used as a model for periodic research of spendings in this institution, since it contributes in the management process and decision-making.

APA, Harvard, Vancouver, ISO, and other styles

19

Houšková, Gabriela. "Analýza nákladů a výrobků." Master's thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-11001.

Full text

Abstract:

The aim of the diploma thesis is to make up costs and products analysis and to arrange costing. These issues were described by vertical and horizontal analysis and were performed costing for particular products with using absorbing costing and variable costing methods. In conclusion were both methods compared and the break even point was analyzed. Theoretical part describes costs classification, methods and sort of costing and break even point analysis as well.

APA, Harvard, Vancouver, ISO, and other styles

20

Pinzan, Anderson Ferreira. "Métodos de custeio e seus propósitos de uso: análise por meio de estudo de casos múltiplos." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-25072013-145836/.

Full text

Abstract:

Tratando o tema Contabilidade de Custos, o objetivo desse trabalho consiste em verificar, dentre os propósitos de uso de métodos de custeio que compõem o referencial teórico de Contabilidade Gerencial e Contabilidade de Custos, quais se fazem presentes nas empresas objeto de estudo desta dissertação. Como objetivos específicos, buscou-se: (a) verificar entre os propósitos de uso do método de Custeio por Atividades propostos por Innes e Mitchell (1995), quais são adotados inclusive para os métodos de Custeio por Absorção e Custeio Variável; (b) identificar como os métodos de custeio são utilizados para atender os propósitos de uso; e (c) detectar por que determinados métodos de custeio são usados para determinados propósitos em detrimento aos demais métodos. Este estudo caracteriza-se como: (i) descritivo, (ii) correlacional e (iii) qualitativo; apoiado na metodologia de estudo de casos múltiplos. Como técnicas de coleta de dados, foram utilizados bibliografias e publicações, entrevistas com informantes-chave por meio de roteiros semi-estruturados e análise de documentos. A amostra pesquisada é constituída por cinco empresas privadas que atuam no Brasil nos segmentos Automobilístico, Ensino Universitário, Alimentos, Cartões de Benefícios e Agronegócios; selecionadas pelo critério não probabilístico e intencional por conveniência. Constatou-se que propósitos de usos apresentam relevância, porém não são únicos determinantes para a adoção de um ou outro método de custeio específico. Em todas as empresas objeto do estudo, os propósitos de uso de análise de lucratividade de produtos e orçamentos (elaboração) se fizeram presentes com métodos de custeio diferentes. Os métodos de custeio tradicionais (Absorção e Variável) foram identificados com uma quantidade maior de propósitos de uso do que o método de Custeio por Atividade. Os métodos de custeio não concorreram entre si, convivendo harmonicamente de maneira complementar.
Treating the topic Cost Accounting, the aim of this work is to verify, among the purposes of using costing methods that comprise the theoretical Managerial Accounting and Cost Accounting, which are present in the companies under study in this dissertation. Was sought, as specific objectives: (a) occur between the purposes of using the method Costing Activities proposed by Innes and Mitchell (1995), which are adopted including methods of Absorption Costing and Variable Costing, (b) identify how the costing methods are used to fulfill the purposes of use, and (c) detect that certain costing methods are used for certain purposes to the detriment of other methods. This study is characterized as: (i) descriptive, (ii) correlation and (iii) qualitative; supported the methodology of multiple case study. As techniques of data collection were used bibliographies and publications, interviews with key informants through scripts and semi-structured document analysis. The study sample consists of five private companies that operate in Brazil in the segments Automotive, College Education, Food, Cards and Benefits Agribusiness; selected by non-probabilistic and intentional for convenience. It was found that the purposes of uses are relevant, but are not sole determinants for the adoption of one or another specific costing method. In all the companies under study, the purpose of use of profitability analysis of products and budgets (preparation) were present with different costing methods. The traditional costing methods (Absorption and Variable) were identified with a larger quantity of purposes of use of the method Costing Activity. The costing methods do not compete with each other, living together harmoniously in a complementary way.

APA, Harvard, Vancouver, ISO, and other styles

21

Romano, Marcio. "Métodos de custeio no setor público: Um estudo sobre como as informações de custos atendem aos diversos stakeholders de um hospital universitário público." Universidade do Estado do Rio de Janeiro, 2015. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=8549.

Full text

Abstract:

O setor de saúde pública convive com uma constante escassez de recursos combinada com uma necessidade crescente de investimentos em tecnologia e inovação. Portanto, é necessário que os gestores públicos de saúde busquem maneiras de maximizar o uso destes recursos orçamentários escassos. Uma das alternativas é implementar estudos sobre custos, que possibilitem ao gestor exercer o controle, o combate ao desperdício e o planejamento dos investimentos futuros. No entanto, na área governamental, existem outros grupos, além do gestor, que têm interesse em conhecer as informações de custos do setor de saúde. Esses grupos são chamados pela teoria da administração de Stakeholders. Cada stakeholder, tais como médicos, pacientes, fornecedores, sociedade entre outros podem demandar informações distintas de custos. Por este motivo, o objetivo deste trabalho é investigar qual o método de custeio que melhor se adequa as necessidades dos diferentes stakeholders de um hospital público. Para tanto, elaborou-se uma pesquisa bibliográfica que abordasse os métodos de custeio por absorção, custeio variável e custeio baseado em atividades, que são os métodos mais debatidos pela literatura contábil. Dessa forma, com objetivo de responder a questão de pesquisa, o presente trabalho desenvolve um cenário hipotético de um hospital universitário público, no qual estão identificados os seus stakeholders e suas respectivas necessidades de informações de custo. Como resultado das análises, observa-se que cada um destes stakeholders apresenta um método de custeio, ou uma combinação de dois destes, que melhor se adequa as suas necessidades de informação de custos.
The public health sector coexists with a constant shortage of resources combined with a growing need for investment in technology and innovation. Therefore, it is necessary for public health managers to look for ways to maximize the use of these scarce budget resources. One alternative is to implement studies on costs, in a way that the manager is able to take actions to control costs, fighting waste and planning future investments. However, in the governmental area, there are other groups in addition to the manager who have an interest in knowing the information of health sector costs. These groups are called by management theory as Stakeholders. Each stakeholder, such as doctors, patients, suppliers and society, among others may require different information of cost. Therefore, the aim of this study is to investigate what is the cost method that best suit the needs of different stakeholders in a public hospital. In view of that, the study uses a literature that addresses the methods of absorption costing, variable costing and activity-based costing, which are the methods most debated by the accounting literature. Thus, in order to answer the research question, this study develops a hypothetical scenario of a public university hospital, in which its stakeholders and their needs for cost information are identified. As a result of the analysis, it is observed that each of these stakeholders has a costing method, or a combination of two of these, that best suits their cost information needs.

APA, Harvard, Vancouver, ISO, and other styles

22

Fontoura, Fernando Batista Bandeira da. "Mudanças de métodos de custeio e o impacto no sistema de informação gerencial: um estudo qualitativo." reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/4240.

Full text

Abstract:

Submitted by paulo junior (paulo.jr@fgv.br) on 2010-03-10T19:50:16Z No. of bitstreams: 1 fernando batista.pdf: 412114 bytes, checksum: dcc75105a60298d1ccc40f4e20262b13 (MD5)
Approved for entry into archive by paulo junior(paulo.jr@fgv.br) on 2010-03-10T19:50:32Z (GMT) No. of bitstreams: 1 fernando batista.pdf: 412114 bytes, checksum: dcc75105a60298d1ccc40f4e20262b13 (MD5)
Made available in DSpace on 2010-03-11T17:38:34Z (GMT). No. of bitstreams: 1 fernando batista.pdf: 412114 bytes, checksum: dcc75105a60298d1ccc40f4e20262b13 (MD5) Previous issue date: 2009-11-16
The present research consists of identifying the impacts caused in the Management Information System with the change of variable costing method to PEU (Production Effort Unit) in a Study Case, at Bistex Alimentos LTDA, with the data collection made possible by the documental analysis and by the implementation of policy interview with two directors, that have made viable the interpretative data analysis of performing indicators present in the main alterations, after the migration process of this whole process, in a comparative study, surveying controls used in the organization before and after the change of method. Authors as Johnson and Kaplan (1993) approach the managerial accounting, Allora (1996) introduces the costs and managerial production control and Wernke (2008) approaches the application of PEU’s Method, they gave consistence to the operational applicability of this proposal. The main results are in the ordering of information to be fundamental for the PEU use, causing alterations in the organizational culture of the company. The study shows that the implementation of the PEU's method brought changes in the controls of the organization, howver still lacks a holistic vision and integration with the strategic management.
A presente pesquisa consiste em identificar os impactos causados no Sistema de Informações Gerenciais com a mudança de método de Custeio Variável para Unidade de Esforço de Produção (UEP), mediante a realização de um Estudo de Caso sobre a empresa Bistex Alimentos LTDA. A coleta de dados, viabilizada pela análise documental e pela aplicação de entrevista com dois diretores, tornou possível a análise de dados interpretativa dos indicadores de desempenho presentes nas principais alterações após o processo de migração, na forma de um estudo comparativo, levantando controles usados na organização antes e depois da troca de método. Autores como Johnson e Kaplan (1993), que abordam a contabilidade gerencial, Allora (1996), que introduz os custos e controle gerencial de produção, e Wernke (2008), que aborda a aplicação do Método UEP, deram consistência à aplicabilidade operacional desta proposta. Os principais resultados podem ser identificados no ordenamento de informações, fundamental pelo uso da UEP, o que causa alterações na cultura organizacional da empresa. O estudo demonstra que a implementação do método UEP trouxe alterações nos controles da organização, entretanto, ainda falta uma visão holística e a integração com a gestão estratégica

APA, Harvard, Vancouver, ISO, and other styles

23

Taneda, Makoto. "Application of life cycle costing method to a renovation project." Thesis, Massachusetts Institute of Technology, 1996. http://hdl.handle.net/1721.1/70276.

Full text

Abstract:

Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Architecture, 1996.
Includes bibliographical references (leaves 115-116).
In this study, we have examined the application of Lee analysis method to the construction and renovation stages of a building project. The application of the Lee analysis is currently limited to the very early stages of a project life, namely at the concept and design stages. We propose application of the Lee method, with several modifications, to the construction and renovation stages. The simplified Lee method is proposed and examined in the first two case studies. The simplified method limits the range and complexity of data inputs, and is intended to be an Lee used by engineers practicing in the construction industry. In the third case study, the "Lee per square-foot", which implements the concept of the "square-foot" cost estimating, is proposed. This method is intended to be used to assess the residual value and to estimate running costs of an existing building. Necessary modifications of the Lee, as well as the accuracy and limits of these new methods are examined through three case studies.
by Makoto Taneda.
M.S.

APA, Harvard, Vancouver, ISO, and other styles

24

Menšík, Ondřej. "Zhodnocení budovy investicí do inteligentního domovního systému." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225960.

Full text

Abstract:

This thesis deals with investments issue for smart house systems. The theoretical part describes the definitions of the economic area, the area of intelligent systems and real estate valuation. In the practical part, there is detected the real estate price, accomplished a survey of public opinion and designed particular smart house system. The proposed solution is divided into sections and evaluated from economic and non-economic aspect. In the conclusion there is determined the value of the real estate after the completion of the investment.

APA, Harvard, Vancouver, ISO, and other styles

25

Crous, Duncan. "Biorefineries : a method to compare process alternatives using different economic scenarios." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/24528.

Full text

Abstract:

A general overview on biorefineries and cost estimation methods is presented to provide background knowledge needed to create software focused on comparing different biorefinery configurations. The software is implemented in Microsoft Excel 2003 and can account for the capital cost, operating cost and utility requirements of different process operations based on their operating scale. To facilitate consistency in estimating capital costs an equipment factored capital cost method is implemented based on the Guthrie method. Factors used determine the capital cost includes:

purchased equipment cost
paterials of construction
operating pressure
time index factors

The program also includes a custom search algorithm that cycles through the processes to give candidates, based on feasibility equations, of single product focused configurations that can be further customised for analysis. With the program’s focus on comparing alternatives hypothetical processes are created that give the same product but use different possessing routes and starting materials. The solver was used to calculate the candidate configurations and then manually configured to evaluate energy production from side products. The program’s functionality and purpose was then shown by altering costs to give results for a different techno-economic scenario.
Dissertation (MEng)--University of Pretoria, 2011.
Chemical Engineering
unrestricted

APA, Harvard, Vancouver, ISO, and other styles

26

Höhne, Christoph. "Life Cycle Costing - Systematisierung bestehender Studien." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2010. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-26558.

Full text

Abstract:

Die vorliegende Arbeit untersucht Wesensmerkmale des Life Cycle Costing (LCC, dt. Lebenszykluskostenrechnung) und dessen Anwendung veröffentlicht in Fachzeitschriften. Aufgrund der langen Historie des LCC seit Beginn der 30er Jahre, gibt es zu dem Forschungsthema bereits eine Vielzahl theoretischer und empirischer Studien. Dennoch existiert bis heute keine einheitliche Definition oder ein standardisierter methodischer Rahmen. Das Ziel dieser Arbeit ist es, LCC zu charakterisieren und eine sinnvolle Methode für die Klassifizierung der vorhandenen Forschungsarbeiten zu identifizieren um methodische und inhaltliche Unterschiede darzustellen. Angewandt wird die Methodik des Literature Review, respektive einer Mischform explorativ-induktiver, qualitativer und quantitativer Inhaltsanalyse. Den Prozess der Charakterisierung und Systematisierung leiten folgende Fragestellungen: Was sind die Motivatoren der Anwendung von LCC in Firmen? Gibt es ein standardisiertes Konzept analog zur Ökobilanz (LCA)? Was sind die wesentlichen Vorteile von LCC? Was ist momentan unbefriedigend erforscht? Wo und in welcher Form wird LCC angewandt? Ergeben sich aus F-1 bis F-4 spezifische Anwendungsbereiche? Zu Beginn erfolgt im Sinne der Vision des Life Cycle Thinking eine Erörterung möglicher Motivationen einer Zuwendung zu LCC aus unternehmerischer Entscheidungsperspektive. Dem folgt eine umfangreiche Analyse und Diskussion der wesentlichen Charakterzüge. Ausgehend dieser Erkenntnis ist ein Analyseraster abgeleitet um die zu bewertenden Studien geeignet zu kategorisieren. Ein direktes Ergebnis stellt die Evaluierung von 34 Studien zu LCC dar. Als mittelbare Ergebnisse der Systematisierung gelten die Erkenntnisse zur Wahl einer optimierten Suchstrategie und die Schaffung eines Startpunkts für Forscher, die sich zukünftig mit Detailfragen des LCC beschäftigen.

APA, Harvard, Vancouver, ISO, and other styles

27

Součková, Jana. "Kalkulace nákladů ve vybrané firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223335.

Full text

Abstract:

This master’s thesis is focused on costing of company Jihlavan a.s. It consists from two main parts: theoretical base and analysis of current company situation. There are explained terms of cost and costing in the first part and system of creating of company costing in the second part. There are recommendations for quality improvement on base of performed analysis in last part of this thesis.

APA, Harvard, Vancouver, ISO, and other styles

28

Stuchlíková, Gabriela. "Návrh zpracování učiva v oblasti manažerského účetnictví pro obchodní akademie v kontextu rozvoje účetního myšlení." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203845.

Full text

Abstract:

Abstract this thesis focuses on the draft process of the curriculum in the sphere of management accounting in the subject of accounting business academies in the Czech Republic. The work is divided into two parts, which are theoretical and practical. The first part involves analysis of current findings in the terms of economic and financial thinking and analysis of curriculum documents and educational aspects of teaching. The practical part consists of two parts of the research. Firstly, it investigates the opinions of accounting teachers about didactic aspects of teaching and subsequently it verificates the draft instruction with didactic tests.

APA, Harvard, Vancouver, ISO, and other styles

29

Večeřa, Michal. "Zavádění vnitropodnikového účetnictví do podmínek vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221442.

Full text

Abstract:

The aim of this master’s thesis is to find an optimal solution of intradepartmental accounting system in the selected firm. The solution is based on analysis of theoretical methods and present conditions in the company. It focuses on problems of allocation of indirect costs and implementation of variable costing method. The proposed solution should be able to supports better decision making in sales and evaluation of production rate of the whole firm.

APA, Harvard, Vancouver, ISO, and other styles

30

Luz, Mauricio Santos da. "Mensuração de custos e resultados por projetos: estudo comparativo de métodos de custeio em empresa produtora de bens de capital sob encomenda." Universidade do Vale do Rio do Sinos, 2007. http://www.repositorio.jesuita.org.br/handle/UNISINOS/2821.

Full text

Abstract:

Made available in DSpace on 2015-03-05T19:13:43Z (GMT). No. of bitstreams: 0 Previous issue date: 29
Nenhuma
Este estudo objetiva analisar a mensuração de custos, os resultados por projetos e os efeitos no modelo de gestão através do método de custeio direto comparado com o atual método de custeio utilizado na empresa estudada, neste caso o método de custeio por absorção. Para atender o objetivo, foram analisados 108 projetos realizados na empresa que serviu de base da pesquisa. Os resultados apurados de cada projeto foram classificados em quatro classes de projetos, conforme as características de cada equipamento. As comparações da mensuração dos custos foram apresentadas através de demonstrações de resultados por classe de projeto entre os dois métodos de custeio. Na análise dos resultados foi verificado, principalmente, o efeito destes no gerenciamento da empresa. Assim, o estudo classifica-se como uma pesquisa aplicada e quantitativa em relação ao tratamento dos dados dos projetos. O método hipotético-dedutivo empregado neste estudo, é em função das conjecturas testadas, ou seja, os métodos de custeio. Nas comp
This study aims to analyze the model of cost measuring, results and effects on the management model through the direct-costing method compared to the current costing method used in the studied company that is the absorption-costing method. In order to reach the target, one hundred and eight projects, carried out in the company, were analyzed. The results from each project were classified in four classes of projects, according to each equipment features. The comparisons of cost measuring were shown through income statements by class of project between the two costing methods, and by analyzing the results, it was possible to check mainly their effects on the company management. Thus, the study is classified as an applicable and quantitative research considering the data of the projects. The hypothetical-deductive method was used, because of the tested conjectures, or rather saying, the costing methods. Statistical analyses were also used in the comparisons, such as the regression analysis to help with the incom

APA, Harvard, Vancouver, ISO, and other styles

31

FILGUEIRA, Nayara Cortes. "Análise do método de custeio aplicado em uma mineradora no estado do Pará e proposições de melhoria." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/20337.

Full text

Abstract:

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-08-08T13:09:49Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) dissertação biblioteca.pdf: 1556804 bytes, checksum: 2ee1bbb6d235901fafca3d9dfe0ba3c7 (MD5)
Made available in DSpace on 2017-08-08T13:09:50Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) dissertação biblioteca.pdf: 1556804 bytes, checksum: 2ee1bbb6d235901fafca3d9dfe0ba3c7 (MD5) Previous issue date: 2016-10-31
O ambiente competitivo no qual as empresas estão inseridas faz com que elas busquem cada vez mais, melhorias em seus processos produtivos e consequentes reduções dos custos incorridos. Diante das várias formas de alocação dos custos aos produtos/serviços por meio de sistemas de custeio, é relevante analisar as características específicas de cada método, de acordo com a finalidade que pretende atender e os resultados que proporcionam. Com a utilização de um sistema de custeio adequado, é possível levantar as falhas do processo e propor melhorias ao sistema, possibilitando mais transparência e coerência na avaliação do custo do produto/serviço. Neste contexto, este trabalho tem como objetivo analisar o sistema de custeio utilizado em uma indústria da área de mineração de manganês, com vista a identificar se tal sistema atende as necessidades da empresa. Foi realizado um estudo de caso com dados do custeio de janeiro a julho de 2016. Como resultado do estudo de caso observouse que o método centro de custos utilizado pela empresa possibilita um adequado registro dos custos gerando relatórios que fornecem informações detalhadas sobre o custo de cada departamento, possibilitando conhecer os custos totais de cada produto.Foram identificadas as seguintes falhas: cálculo arbitrário do tempo das atividades dos departamentos administrativo e contabilidade; falhas em relação ao levantamento do custo das etapas em que vários produtos passam por uma mesma linha de produção, já em relação as falhas dos processos identifica-se falhas na gestão de recursos humanos, no que diz respeito as horas ociosas no período chuvoso e a falta de projetos de reciclagem ou reaproveitamento, dos rejeitos da lavra.Como sugestões propõe-se as seguintes proposições de melhoria: contratar um especialista na área de custos, implantar programas de conscientização sobre a relevância do controle minucioso das informações sobre custos, realizar o estudo da cadeia de valor interna e externa e desenvolver capacitações programadas para os períodos ociosos e desenvolver projetos ambientais voltados ao descarte e ao reaproveitamento dos rejeitos de estéril.
The competitiveness environment which the companies were put in makes seek look at correct forms to analyze your production process and costs consequence occur. Faced with the various forms of arrange of costs the products/service to means of system of defrayal, is importance analyze the specific characteristics of arrange of costs, looking for of information requisite of each method, the purpose to meet the results it provides. With the use of a defrayal system of correct form, is it possible identify the, successes and failures the process, with the finality of propose improvement of system more transparency and coherency to check the product/ service cost. In this context, this work have with objective analyze if defrayal utilized in manganese mining area, meets the company's needs. A case study using cost data from January to July of 2016 was conducted. It was observed that the cost center method used by the company allows an adequate recording of the costs generating reports that provide detailed information on the cost of each department. It also allows to know the total costs of each product. The following failures were identified: arbitrary calculation of the time of the activities of the administrative departments and accounting, and failures in relation to the costing of the stages in which several products pass through the same production line. In relation to processes the failures identified were in human resources management regards to the idle hours in the rainy season. The following suggestions for improvement are proposed: hire a specialist in the area of costs, implement awareness programs on the relevance of the detailed control of cost information, to conduct the study of the internal and external value chain and to develop programmed capacities for the idle periods and to develop environmental projects aimed at the disposal and reuse of the wastes of barren.

APA, Harvard, Vancouver, ISO, and other styles

32

Matelová, Bohdana. "Kalkulace výrobních nákladů ve firmě LEXMARK, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222345.

Full text

Abstract:

MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.

APA, Harvard, Vancouver, ISO, and other styles

33

Zadražil, Vojtěch. "Analýza a návrh kalkulačního systému v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222841.

Full text

Abstract:

This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed. Finally, the proposal of a new method of pricing and a way of elaboration of calculations for particular forgings are described.

APA, Harvard, Vancouver, ISO, and other styles

34

Romaniw, Yuriy. "An activity based method for sustainable manufacturing modeling and assessments in SysML." Thesis, Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34717.

Full text

Abstract:

Traditionally, environmental impacts of man made products have been determined by performing a life cycle assessment (LCA) on the product. As the name implies, LCA is usually covers the entire life of the product in a so-called "cradle-to-grave" assessment. In determining environmental impacts over the whole product life, LCA's are reasonably adequate. However, in providing detailed impacts on a particular phase of life, LCA's are lacking. Detailed assessments are important because very few stakeholders have influence over a product during all phases of life. Stakeholders need detailed impact assessments in their particular phase of life. More detailed assessments give stakeholders more information that can be used for better environmental management (EM) and more environmentally benign operations. In many LCA's, the manufacturing phase of life has been over-generalized and over-simplified because of its relatively small environmental impact, as compared to other phases of life. Nevertheless, certain stakeholders, such as manufacturing companies, need detailed impact information for the manufacturing phase of life so that they can create a more sustainable manufacturing process. Most traditional LCA's use a case-based approach, which was deemed to be inadequate. For these LCA's, the information provided for each case is often quite detailed and specific. However, this makes the assessment less flexible, limiting the quality of the assessment to the degree that the current scenario matches the existing cases. In order to make a more user-specific assessment, a model-based approach was used. To give the model flexibility, a parametric model was created based on mathematical equations that represent various parts of the manufacturing process. To give the model structure, an activity-based costing (ABC) approach was used. Using the ABC structure, the manufacturing process was broken down into activities, each of which was characterized by mathematical models. Large models would be difficult to construct and simulate by hand, so a model was built with the aid of a computer. The modeling language SysML (Systems Modeling Language) was used to create an object-oriented model of the manufacturing process, using the ABC structure. SysML defines overall properties and behaviors of the various elements in the model, while the plug-in tool ParaMagic was used to execute the model via a Mathematica Solver. The model computes carbon dioxide emissions, energy consumption, and waste mass generation for a particular manufacturing scenario. The goal of the model was to quantify environmental impact factors in order to aid manufacturing stakeholders in EM. The overall goal of the research was to determine whether an activity-based, object-oriented model was a valid approach, and whether the computer-aided tools adequately implemented this approach. Findings show that SysML is capable of modeling large and complex systems. However, due to some limitations of Paramagic, only some of SysML's capabilities were utilized. Nevertheless, Paramagic is capable of extracting information out of a manufacturing model built in SysML, and solving parametric relations in Mathematica in a timely manner. Timely solutions of complex models are critical for stakeholders keeping a competitive edge.

APA, Harvard, Vancouver, ISO, and other styles

35

Motta, Flávia Gutierrez. "Fatores condicionantes na adoção de métodos de custeio em pequenas empresas: estudo multicasos em empresas do setor metal-mecânico de São Carlos - SP." Universidade de São Paulo, 2000. http://www.teses.usp.br/teses/disponiveis/18/18140/tde-19022002-123306/.

Full text

Abstract:

O propósito desta dissertação é de analisar dois objetos de estudos: pequenas empresas e métodos de custeio, com o objetivo de identificar os fatores, pessoais e impessoais, que condicionam a adoção de um método de custeio específico. No decorrer da história da contabilidade de custos vários métodos de custeio foram desenvolvidos com o objetivo de gerar as informações que as empresas necessitavam para melhorar o planejamento e o controle dos custos. Desta forma, hoje, existem vários métodos de custeio que geram informações diversas. Para alcançar o objetivo proposto foi realizado um levantamento preliminar no universo de pequenas empresas industriais da cidade de São Carlos, estado de São Paulo. Este levantamento identificou 35 empresas. A partir deste total, identificou-se quais as empresas que utilizavam procedimentos para cálculo de custos. Em seguida, com uso da metodologia multicasos exploratória e descritiva, foram estudadas quatro pequenas empresas do ramo metal-mecânico, buscando maiores informações sobre o problema estudado. A pesquisa identificou que o nível de impessoalidade envolvido nas decisões quanto à adoção de um sistema varia de empresa para empresa dependendo de sua filosofia administrativa.
The purpose of this research is to analyze two subjects: small companies and costing methods, in order to identify how these companies adopt costing methods. Along the accounting history, several costing methods were developed with the objective of generating the information that the companies needed to improve the planning and control of the costs. Thus, there are many costing methods that companies could adopt in order to calculate their costs. The factors that interfere in the adoption of a certain costing method could be personal or impersonal, and identifying these factors was the objective of the research. In order to reach the proposed objective, a preliminary survey was conducted in a universe of small industrial companies of São Carlos, State of São Paulo, Brazil. This survey identified 33 companies. Among these companies, it was selected the ones that applied procedures of cost calculation. Next, using exploratory and descriptive multicases methodology, 4 small metal-mechanic companies were studied, in order to obtain further information about the problem studied. The research identified that the impersonality level involved in the adoption of a system varies from company to company depending on their administrative philosophy.

APA, Harvard, Vancouver, ISO, and other styles

36

Lopes, Iago França, Vanderlei dos Santos, and Ilse Maria Beuren. "Efectos de la adopción del Programa de Núcleos de Apoyo a la Gestión de la Innovación en las prácticas de control de gestión." Pontificia Universidad Católica del Perú, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/114775.

Full text

Abstract:

The study aims to identify the impact of adopting the program for Centers of Support for Innovation Management (Programa de Núcleos de Apoio à Gestão da Inovação - NAGI) on management control. This descriptive research carried out a survey, having as sample 12 Brazilian companies that joined the program. Data were analyzed using descriptive statistics and information entropy. Results showed that companies started using the researched systems more intensively, especially performance evaluation, strategic planning, contribution margin, simulations and budget. It was found that the companies started to use financial statements for decision-making, and strategic planning became a standard management control practice. The changes in management control practices after introducing innovationsystems in the organizations were consistent with those observed by Sulaiman and Mitchell (2005), especially in planning, control and financial practices.
El estudio tiene como objetivo identificar los efectos causador al adoptar el Programa de Núcleos de Apoyo para la Gestión de Innovación (Programa de Núcleos de Apoio à Gestão da Inovação - NAGI) en las prácticas de controlde gestión. El estudio descriptivo se realizó a partir de una encuesta, con una muestra de 12 empresas brasileñas adheridas al programa. Los datos fueron analizados con estadística descriptiva y entropía de la información. Losresultados muestran que las empresas comenzaron a utilizar más los sistemas investigados, destacándose la evaluación del desempeño, la planificación estratégica, el margen de contribución, simulaciones y presupuesto. Se encontró que las empresas comenzaron a utilizar los estados financieros para tomar decisiones; y la planificación estratégica se ha convertido en una práctica de control de gestión adoptada de forma homogénea. Los cambios ocurridos en el control de gestión después de introducir estas innovaciones en las organizaciones son consistentes con los cambios observados por Sulaiman y Mitchell (2005), especialmente en las prácticas de planificación, control y costeo.
O estudo objetiva identificar os reflexos da adoção do Programa de Núcleos de Apoio à Gestão da Inovação (NAGI) nas práticas de controle gerencial. Pesquisa descritiva foi realizada a partir de um levantamento, tendo como amostra 12empresas brasileiras respondentes do questionário que aderiram ao Programa. Os dados foram analisados com aplicação de estatística descritiva e entropia informacional. Os resultados mostram que as empresas passaram a utilizar com maior intensidade os artefatos investigados, destacando-se a avaliação de desempenho, o planejamento estratégico, a margem de contribuição, simulações e o orçamento. Constatou-se que as empresas passaram a utilizar as demonstrações contábeis na tomada de decisão e o planejamento estratégico tornou-se uma prática de controle gerencial adotada de forma homogênea. Os níveis de mudanças ocorridos nas práticas de controle gerencial com a introdução de inovações nas organizações coadunam com os observados por Sulaiman e Mitchel (2005), em especial nas práticas de planejamento, controle e custeio.

APA, Harvard, Vancouver, ISO, and other styles

37

Schumann, Frank Jens. "Methoden und Werkzeuge zur Integration der kundengerechten Wertgestaltung in die Konzeptphase des Produktentwicklungsprozesses." Doctoral thesis, Universitätsbibliothek Chemnitz, 2001. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-200100287.

Full text

Abstract:

Die für die Konzeptphase des Produktentwicklungsprozesses erarbeitete integrierte Vorgehensweise bietet durch Methoden und Werkzeuge zur Zielkostenspaltung und -erreichung eine systematische Unterstützung hinsichtlich der: Funktionsprojektierung entsprechend den Kundenanforderungen Ermittlung der Prioritäten des Kunden Erarbeitung von Teilzielkostenvorgaben Konzipierung prinzipieller Lösungen Prognose deren voraussichtlicher Kosten Auswahl alternativer Lösungskonzepte Bewertung des technischen Potentials und des vergüteten Nutzens der Konzeptalternativen

APA, Harvard, Vancouver, ISO, and other styles

38

Kočvarová, Soňa. "Hodnocení bonity zákazníků podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221501.

Full text

Abstract:

This master´s thesis analyses and values state-of-the-art of debts control in company Becker Acroma spol. s r.o. Includes projects and provisions which call into financial standing valuation of the company´s customers system which will be improves to debts control and which call into better customers solvent morale.

APA, Harvard, Vancouver, ISO, and other styles

39

RIBEIRO, Flavio Alves. "Custos como ferramenta de controle e tomada de decisões estratégicas em serviços de odontologia." Universidade Federal de Pernambuco, 2015. https://repositorio.ufpe.br/handle/123456789/17669.

Full text

Abstract:

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2016-08-12T12:49:47Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) FLAVIO ALVES RIBEIRO - PPGGES - DISSERTAÇÃO - MESTRADO GESTÃO E ECONOMIA DA SAÚDE.pdf: 3810690 bytes, checksum: 80703fb82db66ee38c8f4d3f424f87c7 (MD5)
Made available in DSpace on 2016-08-12T12:49:47Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) FLAVIO ALVES RIBEIRO - PPGGES - DISSERTAÇÃO - MESTRADO GESTÃO E ECONOMIA DA SAÚDE.pdf: 3810690 bytes, checksum: 80703fb82db66ee38c8f4d3f424f87c7 (MD5) Previous issue date: 2015-12-18
Esta dissertação apresenta a gestão de custos como uma forma de possibilitar clínicas odontológicas a terem mais controle e poderem tomar decisões estratégicas. Um melhor desempenho determina a necessidade de conhecimento sobre custos. A fundamentação teórica sobre tipos custos serviu de base para apresentação de estudos anteriores em diversos mercados. Em seguida é apresentado um Modelo de Gestão de Custos usando o método de custeio variável no Centro Odontológico Dentes e Números. A metodologia utilizada foi um estudo de caso de uma empresa criada empiricamente. Foram definidos os custos e se calculou o valor de referência do procedimento Consulta Odontológica Inicial com uma duração de 60 minutos. A importância da segmentação dos custos fixos e variáveis permite uma melhor avaliação da gestão de custos da clínica. Evidenciou-se o custo fixo pró-labore como o de maior impacto no valor do procedimento. As análises da margem de contribuição e do ponto de equilíbrio econômico permitem a avaliação de cada procedimento. Uma comparação com 109 procedimentos de outras tabelas de serviços apresenta de forma clara a viabilidade ou não de determinado procedimento odontológico. O estudo reconheceu que o método de custeio variável permite ao gestor compreender seu modelo de negócio e atuar com melhor desempenho num mercado cada vez mais competitivo e globalizado. Os resultados obtidos demonstram ser de interesse para a gestão de custos e o pensamento estratégico em odontologia.
This thesis presents cost management as a way to enable dental clinics to increase control and make strategic decisions. A better performance determines requires knowledge about costs. Previous studies in several markets are presented based on the theoretical foundation of costs types. Later, the Cost Management Model is presented using the variable cost method in Teeth and Numbers Dental Center. The methodology used was a case study of a company established empirically. The costs have been defined and the reference value for a 60-minute Initial Dental Consult procedure is calculated. The importance of targeting the fixed and variable costs separately enables a better evaluation of the clinical cost management. The fixed cost management fees showed up as the one with most impact on the value of the procedure. The contribution margin and the economic break-even point analyzes permit evaluation of each procedure individually. A comparison with 109 procedures from other lists clearly shows the feasibility or not of a given dental procedure. The study acknowledged that the variable costing method allows the manager to understand your business model and act with the best performance in an increasingly competitive and globalized market. The results prove to be of interest to cost management and strategic thinking in dentistry.

APA, Harvard, Vancouver, ISO, and other styles

40

Costa, Robson Peranconi. "PROPOSTA DE UM MODELO DE AVALIAÇÃO DE DESEMPENHO PARA FRIGORÍFICOS DE BOVINOS." Universidade Federal de Santa Maria, 2012. http://repositorio.ufsm.br/handle/1/8258.

Full text

Abstract:

The dynamism of the globalized world induces the companies to develop and make use of many tools and techniques to assistance the process of business management. In this context highlights the administration costs, for his vital character to give technical support in strategic management and decision-making within organizations. One of the greatest challenges of the managers is the effective control of production costs in the manufacturing units of the organizations, since these serve as a parameter for achieving good business performance. In this sense, the present study considered exploratory, through a case study, sought to analyze the costs in industrial production and the result obtained with the proposed organizational performance measurement model, through the application of costing method named production unit - UP. The present study sought to analyze the organizational behavior, based on industrial costs, focusing the analysis variations and the impact generated in the processes of strategic management and decision-making in a cold company located in the State of Rio Grande do Sul - RS.
O dinamismo do mundo globalizado obriga as empresas a desenvolverem e aplicarem uso de inúmeras ferramentas e técnicas para auxiliarem nos processos de administração empresarial. Neste contexto, destaca-se a administração de custos, pelo seu caráter vital em dar suporte técnico na gestão estratégica e tomada de decisão dentro das organizações. Um dos grandes desafios dos gestores é o controle efetivo dos custos de produção nas unidades de produção das organizações, pois estes servem de parâmetro para atingir um bom desempenho do negócio. Neste sentido, no presente trabalho, considerado de natureza quantitativa exploratória, através de um estudo de caso, buscou-se analisar os custos na produção industrial e o resultado obtido com a proposta de modelo de medição de desempenho organizacional, por meio da aplicação de método de custeio denominado Unidade de Produção - UP. O presente trabalho, portanto, buscou analisar o comportamento organizacional, baseado em custos industriais, tendo como foco as análises de variações e o impacto gerado nos processos de gestão estratégica e na tomada de decisões em uma empresa frigorífica situada no estado do Rio Grande do Sul - RS.

APA, Harvard, Vancouver, ISO, and other styles

41

Abrhám, Ondřej. "Odhad měsíčních odchylek závodových nákladů dle nákladových skupin - analýza postupu a návrh zlepšení." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5252.

Full text

Abstract:

Theory: - Controlling - its function and structure - Costs Analytical part: - Cost variance tracking and evaluation of its monthly prediction - Proposal of best practices for cost variance prediction done on monthly basis

APA, Harvard, Vancouver, ISO, and other styles

42

Hůlková, Michaela. "Cena stavby v průběhu životního cyklu." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2014. http://www.nusl.cz/ntk/nusl-227031.

Full text

Abstract:

The aim of this thesis is to introduce the given topic "Construction cost over the life cycle of the building" and to show the overview of the development of the cost and price data on a specific example. The thesis is mainly focused on the valuation of the building in its phases. The theoretical part includes an elaboration of the life cycles of the building into various stages based on available information and documents, such as the budget of the building, operating expenses and real estate valuation issues.

APA, Harvard, Vancouver, ISO, and other styles

43

Matějková, Jana. "Manažerské účetnictví jako nástroj řízení nákladů ve stavebním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225952.

Full text

Abstract:

The thesis is focused on managerial accounting, which serves as a tool for cost control in the construction business. The first part of my work includes introduction to basic concepts, which may be encountered in the use of management accounting. The second part focuses on the practical application of management accounting. With regard to the documents which I received, this section focuses on deviation control.

APA, Harvard, Vancouver, ISO, and other styles

44

Simonides, Martin. "Srovnání vybraných způsobů ocenění pro nemovitost typu byt v lokalitě Děčín a okolí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2012. http://www.nusl.cz/ntk/nusl-232636.

Full text

Abstract:

The thesis deals with the comparison of selected methods of flat valuation in Děčín and its surroundings. The theoretical part is aimed at crucial terms, definitions and formulas and it covers the description of the area from the social, economic, cultural and historical point of view. The practical part includes the obtained data analysed by means of database and verified by the Grubbs' method. Methods employed in price determination are: price in accordance with public notes; usual price; physical value. The conclusion refers to the price comparison in accordance with employed methods and to the evaluation of the effect of reconstruction on the price of the real estate.

APA, Harvard, Vancouver, ISO, and other styles

45

LEE, JUI-LIANG, and 李瑞亮. "Resources-Decision-Based Costing –Improvement of Modern Costing Methods." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/h5v432.

Full text

Abstract:

碩士
國立高雄應用科技大學
會計系碩士在職專班
104
Since the second half of the twentieth century, the globalization, and the great improvement of the production technique and management theories lead to the diversification of manufacturing technique, the production line and the production supply chain. The traditional cost accounting could no longer cope with the varied business manufacturing model and resulted in the distortion of cost calculation. After the 1980s, the modern costing systems have provided solutions of the above problems. But some solutions have the over-complicated structure or the enormous construct engineering. Some lacks of sufficient information about the resource decision-making for the production capacity, and the management control system. This study proposes a precise and easily-achievable costing method by theories researching, model construction and case simulation. It not only solves the problem of distortion of traditional cost accounting, but also provides the accurate data for idle and excess capacity, and the efficiency of resource consumption. In addition, it supplies the needs of the resource decision-making about the strategies and the business model. Furthermore, it creates a basis for the future research of the relationship between business model and strategy with the costing model.

APA, Harvard, Vancouver, ISO, and other styles

46

Muia, Timothy /. TM. "A Comparative Study of Target Costing Methods." Thesis, 2013. http://spectrum.library.concordia.ca/977252/1/Muia_MASc_S2013.pdf.

Full text

Abstract:

The aerospace industry is highly competitive and is constantly seeking to develop new innovative aircraft programs in order to remain competitive and to gain new market segments. Due to the present economic situation, the necessity of cost initiatives is essential to comprehend, especially at an early conceptual stage. Cost understanding has become a crucial role in the supply chain to accurately predict target costs for all major structures and commodities in order to launch a new aircraft program within mandate and assist in commercial negotiations. To continuously improve turnaround time, costing models can be developed to improve the design to cost effort at the early stages of a new program. In this thesis, parametric models for estimating the cost of a component will be developed and compared. The study uses a comparative analysis between linear and non linear parametric models in order to determine which estimation method enhances the credibility of the cost estimate. The reliability of the costing models is evaluated by two different methodologies to determine which parameter(s) become significant and will therefore be used to determine the cost. These methodologies are the analysis of variance and path analysis. It is concluded that the non linear regression analysis achieves a lower level of error when comparing it to the linear regression. Moreover, possible future studies to develop topics pertaining to target costing are presented in this thesis.

APA, Harvard, Vancouver, ISO, and other styles

47

Muia, Timothy. "A Comparative Study of Target Costing Methods." Thesis, 2012. http://spectrum.library.concordia.ca/977391/1/Muia_MASc_S2013v2.pdf.

Full text

Abstract:

The aerospace industry is highly competitive and is constantly seeking to develop new innovative aircraft programs in order to remain competitive and to gain new market segments. Due to the present economic situation, the necessity of cost initiatives is essential to comprehend, especially at an early conceptual stage. Cost understanding has become a crucial role in the supply chain to accurately predict target costs for all major structures and commodities in order to launch a new aircraft program within mandate and assist in commercial negotiations. To continuously improve turnaround time, costing models can be developed to improve the design to cost effort at the early stages of a new program. In this thesis, parametric models for estimating the cost of a component will be developed and compared. The study uses a comparative analysis between linear and non linear parametric models in order to determine which estimation method enhances the credibility of the cost estimate. The reliability of the costing models is evaluated by two different methodologies to determine which parameter(s) become significant and will therefore be used to determine the cost. These methodologies are the analysis of variance and path analysis. It is concluded that the non linear regression analysis achieves a lower level of error when comparing it to the linear regression. Moreover, possible future studies to develop topics pertaining to target costing are presented in this thesis.

APA, Harvard, Vancouver, ISO, and other styles

48

Maluleke, Mashangu Justice. "Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSA." Diss., 2019. http://hdl.handle.net/10500/26798.

Full text

Abstract:

Abstracts in English, Xhosa and Afrikaans
The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued.
Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC.
Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ŉ uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ŉ alternatief vir en as ŉ proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ŉ Raamwerk word aanbeveel wat as ŉ grondslag kan dien vir die implementering van ABK.
College of Accounting Sciences
M. Phil. (Accounting Sciences)

APA, Harvard, Vancouver, ISO, and other styles

49

Lin, Yu, and 林瑜. "Development of A Costing Method for New Products: Integration of Activity-Based Costing and Target Costing." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/20794884828294315344.

Full text

Abstract:

碩士
國立中央大學
企業管理學系碩士在職專班
92
As a prevalent methodology, Concurrent Engineering (CE) is advocated to reengineer the traditional sequential process such that the multifunctional expertise and resources can be integrated into a collaborative course to design, manufacture, and deliver products. Accordingly, products of improved overall performance with respect to manufacturability, assembly, service, recycle, and logistics can be produced with reduced development time and cost. Many authors agree that 70-80% of a product cost is committed during the concept phase. The consequences of traditional accounting systems used to estimate costs or to support reengineering and process improvement are often imprecise. Traditional accounting systems may fail to pinpoint trouble, fail to identify value added activities, favor quick fixes, and lump non-value added activities into overhead. Common traps in estimating costs include ignoring costs that customers do not pay for, failing to separate labor costs from machine costs and failing to account for in process and movement costs. In this research, we propose a methodology to estimate product costs in the early design phase of Product Development which can be used to estimate new product cost more accurately and effectively. Based on the methodology, a Design-to-Cost System is developed to estimate (1) determine the new product costs, (2) choose cost reduction components, and (3) decide the value of reduction cost target. To provide these analytical functions, Activity-Based Costing and Target Costing are integrated and applied.

APA, Harvard, Vancouver, ISO, and other styles

50

Machado, Maria João Cardoso Vieira. "O custeio baseado na actividade. Aplicação a uma escola de ensino superior." Master's thesis, 1998. http://hdl.handle.net/10400.5/13119.

Full text

Abstract:

Mestrado em Gestão e Estratégia Industrial
As escolas de ensino superior particular necessitam de adoptar sistemas de contabilidade analítica que forneçam aos órgãos de gestão elementos fundamentais para a tomada de decisão, como sejam os custos de funcionamento da estrutura da escola e o custo de cada cliente. Vários sao os sistemas que podem ser adoptados, no entanto e necessário que sejam os mais adequados a este sector que se caracteriza pela existência de um elevado montante de gastos gerais. 0 presente trabalho tern por objectivos analisar a possibilidade de aplicação do Custeio Baseado na Actividade, a uma escola de ensino superior particular, e a sua comparação com outros sistemas de contabilidade analitica altemativos. Para cumprir estes objectivos, começa-se por analisar a evolução do sector do ensino superior e a formação como essa evolução exige a utilização de sistemas de contabilidade analítica que permitam, entre outros objectivos, o apuramento do custo de cada aluno em cada curso ministrado. A seguir abordam-se os principios basicos de três sistemas de contabilidade analitica alternativos, que podem ser utilizados por uma escola de ensino superior ; tratam-se dos tradicionais coeficientes de imputação dos gastos gerais, do Metodo das Secções Homogéneas e do Custeio Baseado na Actividade. Por fim apresenta-se a experiência de uma escola de ensino superior particular, na tentativa de desenvolver urn sistema de Custeio Baseado na Actividade, e conclui-se com uma análise comparativa dos três sistemas de contabilidade analítica apresentados.
Private college of higher education needs to adopt cost accounting systems which would provide essential information for the management committee to help them to take decisions regarding the costs of management and administration ofthe school's infrastructure and the cost related to each client. Although there are various systems that could be adopted, it is important that they are the most suitable for this sector which is characterised by its heayy overhead costs. The objective of the current work, is to analyse the possibility of the application activity based costing model, in a college of higher education, and comparing it with other alternative cost accounting systems. To achieve these goals, first the evolution of this sector of higher education was analysed and the way that this evolution has demanded the use of cost accounting systems which allows, among other objectives, the calculation of cost incurred for each student in each course given. Furthermore, the basic principles of three alternative cost accounting systems, which can be used in Higher Education, has been elaborated upon and deals with the traditional cost allocation methods, the method of homogeneous sections and the activity based costing system. Finally, an experiment done in a private College has been presented in an attempt to develop the activity based costing system, and a conclusion has been made with a comparative analysis of the three cost accounting systems presented throughout the work.
N/A

APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic 'Methods of costing'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles