The aim of the thesis was to evaluate the cost accounting in the company KAMENOLOMY ČR, s. r. o. it was found that company uses system that is built to separate sectors of the financial and cost accounting. The company assembles the cost per unit of output and price using an absorption costing The company assembles the cost per unit of output and price using a simple calculation division. In contrast, I built a tiered calculation of gradual division. I made comparison of sales prices while using both two methods. In first year 2010 both methods show the same price. Higher price was in year 2011 in calculation of gradual division method. Price was higher by CZK 7,15. In 2011 was sold 1 203 741,26 tons of aggregates. Then, the overall difference in sales was in the application of the proposed calculation for the company to 8 606 750 CZK higher. Based on the facts, the company should use the method of calculation tiered division. The company uses the absorption costing to calculate the cost of performance. This method has several defects hence I designed to apply other methods calculation. Second method is called variable costing. The result showed that in months when sales were higher than production, profit was higher at calculate variable costing. At the end of this thesis I created a plan of calculation for year 2012. Planned calculation showed that costs at year 2012 are lower when company shuts down production in quarry Těchobuz.

O presente estudo teve como objetivo identificar os possíveis impactos na sustentabilidade da cadeia de valor com a Denominação de Origem do Queijo Santo Giorno. Para atender este objetivo, foram elaborados três artigos, o primeiro para analisar a aplicação das teorias de inovação, sustentabilidade e cadeia de valor na literatura. O segundo e o terceiro são estudos de caso referentes ao Projeto Rede, e ao desenvolvimento do queijo típico regional Santo Giorno, e verificar suas possíveis consequências no que se refere as três vertentes teóricas mencionadas. Para isto, foram realizadas entrevistas com os parceiros estratégicos do projeto, analisados documentos elaborados no decorrer do projeto e o livro Santo Giorno. Considera-se a partir do estudo, que é possível obter bons resultados a partir da Denominação de Origem do queijo, especialmente referentes a organização da cadeia de valor, e a implementação de inovações e melhorias nos atores da cadeia. No entanto, este processo tende a ser lento e gradativo, uma vez que o processo ainda está em fase inicial. / Competitiveness and innovation are intrinsic in agroindustrial systems, since agro-industrial development directly reflects the economic development of the region. The present study aimed to identify the possible impacts on the sustainability of the value chain with the Denomination of Origin of the Santo Giorno Cheese. To meet this objective, three articles were prepared, the first to analyze the application of theories of innovation, sustainability and value chain in the literature. The second and third are case studies of the Net Project, and the development of the typical regional cheese of Santo Giorno, and verify its possible consequences in relation to the three theoretical aspects mentioned. For this, interviews were carried out with the strategic partners of the project, analyzed documents elaborated in the course of the project and the book Santo Giorno. It is considered from the study that it is possible to obtain good results from the Denomination of Origin of the cheese, especially referring to the organization of the value chain, and the implementation of innovations and improvements in the actors of the chain. However, this process tends to be slow and gradual, since the process is still in its initial phase.

CAPES; CNPq / A presente pesquisa teve como objetivo geral estabelecer, por meio da utilização de um Sistema Especialista - SE, o método de custeio mais viável para a precificação de um determinado produto ou serviço, na área de contabilidade de custo. O sistema utilizado foi desenvolvido por meio de um conjunto de variáveis identificadas com o estudo aprofundado dos métodos mais usados para formação de preço de venda: Custeio por Absorção, Variável, Padrão ou ABC. As variáveis foram transformadas em perguntas e organizadas em cinco árvores de possibilidades agrupadas em quatro perguntas. Para cada pergunta, existe uma resposta do tipo sim ou não. A partir da árvore de possibilidades, foram criadas as regras, posteriormente implementadas em um Shell para SE denominado de Expert Sinta, software gratuito. A validação do sistema foi realizada comparando a árvore de possibilidades criada manualmente com a árvore gerada pelo Shell. A pesquisa classifica-se em aplicada, quanto à natureza; exploratória, quanto aos objetivos e quanto aos procedimentos, em bibliográfica e experimental. Este trabalho foi dividido em seis atividades principais: definições dos métodos de custeio, seleção de ferramenta para implementar o SE, identificação de questões, elaboração da árvore de possibilidades, implementação e validação do SE. Os resultados obtidos com o SE desenvolvido permitem o diagnóstico correto, de acordo com conhecimentos implantados previamente, com o objetivo de ser mais preciso e ágil do que os especialistas humanos, mas dependentes deste para alimentação do sistema. Desta forma, o SE pode auxiliar na tomada de decisão, auxiliando a manutenção da empresa em um mercado competitivo. / This research aimed to establish, through the use of a Specialist system – SS, the most viable costing method for the pricing of a particular product or service, in the cost accounting area. The system used was developed through a set of variables identified with the in-depth study of the most commonly used methods to establish sales price: Absorption Costing, Variable, Standard or ABC. The variables were transformed into questions and organized into five trees of possibilities grouped in four questions. For each question, there is an answer of yes or no type. From the tree of possibilities, the rules were created and subsequently implemented in a Shell to SS called Expert Sinta, free software. The system validation was performed comparing the tree of possibilities created manually with the tree generated by the Shell. The research is classified in applied, as for the nature; exploratory, for the goals and procedures, in bibliographical and experimental. This work was divided into six main activities: definitions of costing methods, selection of tool to implement the SS, identifying questions, elaborating the tree of possibilities, implementation and validation of SS. The results obtained with the developed SS allow the correct diagnosis, according to previously-deployed knowledge, aiming to be more accurate and responsive than human experts, but dependent on this for powering the system. This way, the SS can assist in the decision-making process, in the company maintenance in a competitive market.

O presente estudo teve como objetivo identificar os possíveis impactos na sustentabilidade da cadeia de valor com a Denominação de Origem do Queijo Santo Giorno. Para atender este objetivo, foram elaborados três artigos, o primeiro para analisar a aplicação das teorias de inovação, sustentabilidade e cadeia de valor na literatura. O segundo e o terceiro são estudos de caso referentes ao Projeto Rede, e ao desenvolvimento do queijo típico regional Santo Giorno, e verificar suas possíveis consequências no que se refere as três vertentes teóricas mencionadas. Para isto, foram realizadas entrevistas com os parceiros estratégicos do projeto, analisados documentos elaborados no decorrer do projeto e o livro Santo Giorno. Considera-se a partir do estudo, que é possível obter bons resultados a partir da Denominação de Origem do queijo, especialmente referentes a organização da cadeia de valor, e a implementação de inovações e melhorias nos atores da cadeia. No entanto, este processo tende a ser lento e gradativo, uma vez que o processo ainda está em fase inicial. / Competitiveness and innovation are intrinsic in agroindustrial systems, since agro-industrial development directly reflects the economic development of the region. The present study aimed to identify the possible impacts on the sustainability of the value chain with the Denomination of Origin of the Santo Giorno Cheese. To meet this objective, three articles were prepared, the first to analyze the application of theories of innovation, sustainability and value chain in the literature. The second and third are case studies of the Net Project, and the development of the typical regional cheese of Santo Giorno, and verify its possible consequences in relation to the three theoretical aspects mentioned. For this, interviews were carried out with the strategic partners of the project, analyzed documents elaborated in the course of the project and the book Santo Giorno. It is considered from the study that it is possible to obtain good results from the Denomination of Origin of the cheese, especially referring to the organization of the value chain, and the implementation of innovations and improvements in the actors of the chain. However, this process tends to be slow and gradual, since the process is still in its initial phase.

CAPES; CNPq / A presente pesquisa teve como objetivo geral estabelecer, por meio da utilização de um Sistema Especialista - SE, o método de custeio mais viável para a precificação de um determinado produto ou serviço, na área de contabilidade de custo. O sistema utilizado foi desenvolvido por meio de um conjunto de variáveis identificadas com o estudo aprofundado dos métodos mais usados para formação de preço de venda: Custeio por Absorção, Variável, Padrão ou ABC. As variáveis foram transformadas em perguntas e organizadas em cinco árvores de possibilidades agrupadas em quatro perguntas. Para cada pergunta, existe uma resposta do tipo sim ou não. A partir da árvore de possibilidades, foram criadas as regras, posteriormente implementadas em um Shell para SE denominado de Expert Sinta, software gratuito. A validação do sistema foi realizada comparando a árvore de possibilidades criada manualmente com a árvore gerada pelo Shell. A pesquisa classifica-se em aplicada, quanto à natureza; exploratória, quanto aos objetivos e quanto aos procedimentos, em bibliográfica e experimental. Este trabalho foi dividido em seis atividades principais: definições dos métodos de custeio, seleção de ferramenta para implementar o SE, identificação de questões, elaboração da árvore de possibilidades, implementação e validação do SE. Os resultados obtidos com o SE desenvolvido permitem o diagnóstico correto, de acordo com conhecimentos implantados previamente, com o objetivo de ser mais preciso e ágil do que os especialistas humanos, mas dependentes deste para alimentação do sistema. Desta forma, o SE pode auxiliar na tomada de decisão, auxiliando a manutenção da empresa em um mercado competitivo. / This research aimed to establish, through the use of a Specialist system – SS, the most viable costing method for the pricing of a particular product or service, in the cost accounting area. The system used was developed through a set of variables identified with the in-depth study of the most commonly used methods to establish sales price: Absorption Costing, Variable, Standard or ABC. The variables were transformed into questions and organized into five trees of possibilities grouped in four questions. For each question, there is an answer of yes or no type. From the tree of possibilities, the rules were created and subsequently implemented in a Shell to SS called Expert Sinta, free software. The system validation was performed comparing the tree of possibilities created manually with the tree generated by the Shell. The research is classified in applied, as for the nature; exploratory, for the goals and procedures, in bibliographical and experimental. This work was divided into six main activities: definitions of costing methods, selection of tool to implement the SS, identifying questions, elaborating the tree of possibilities, implementation and validation of SS. The results obtained with the developed SS allow the correct diagnosis, according to previously-deployed knowledge, aiming to be more accurate and responsive than human experts, but dependent on this for powering the system. This way, the SS can assist in the decision-making process, in the company maintenance in a competitive market.

The base of the project was to find a suitable system for determining the current output prices not only for business meetings and decision-making, as well as evaluating the various factors that may affect the pricing of both material and temporal aspects. The project was developed in the company Maso Planá, a.s.. For the successful fulfillment of the task was not only necessary to change the entire system of calculation the prices of products, but also the related production planning, manufacturing products, including standards addressing the impact of the accounting firm. The many problems has been solved during the project, such as bonuses from suppliers and their effect on pricing, change the procedure for entering into new product range and supply of company. Implementation of the project to ensure a comprehensive system for determining the operational performance calculations, and valuation of on-line transmission of necessary information to accounting. The biggest benefit of this change was added for the Sales Department. At any time the company is available to calculate a product that reflects the precise costs and thus can provide the best possible price for customers.

Orientador: Saide Jorge Calil / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Eletrica e de Computação / Made available in DSpace on 2018-08-12T16:40:12Z (GMT). No. of bitstreams: 1 Nascimento_LeonardoNovaesdo_M.pdf: 728894 bytes, checksum: a634cf10f92a568a1d7fcacc8a4c1797 (MD5) Previous issue date: 2008 / Resumo: Embora pouco seja conhecido sobre a contribuição de equipamentos médicos no custo de atenção à saúde, eles têm sido apontados como grandes responsáveis pelo aumento nas despesas do setor de saúde. Este trabalho apresenta um método para analisar o modo como os equipamentos médico-hospitalares (EMH) consomem recursos durante os procedimentos médicos e para estimar os custos desses recursos. Focalizando o procedimento médico, o método combina o sistema de custeio baseado em atividades direcionado por tempo (Time-Driven Activity-Based Costing, TDABC) e técnicas de cálculo do custo do ciclo de vida (Life-Cycle Cost) para avaliar o papel dos equipamentos médicos no processo de assistência à saúde. O método é composto de duas fases: (1) mapeamento da estrutura de consumo de recursos e (2) identificação e alocação dos custos dos recursos ao procedimento. O método só avalia os custos diretamente relacionados aos equipamentos (como acessórios, itens descartáveis e manutenção). Os resultados mostraram que a contribuição dos equipamentos no custo de um procedimento médico depende do modo que ele é usado em cada procedimento e das práticas específicas do hospital. / Abstract: Although little is known about the contribution of medical equipment to the cost of providing health care, they have been pointed out as major cause of the increase in the health sector expenditures. This study presents a method to analyze the way medical equipment consumes resources during medical procedures and to estimate the costs of these resources. Focusing the medical procedure, the method combines Time-Driven Activity-Based Costing (TDABC) and Life-Cycle Cost (LCC) techniques to evaluate the role of medical equipment in the process of delivering health care. The method is composed of two phases: (1) mapping of the resource consumption structure and (2) identification and allocation of resource costs to procedures. The method only evaluates the costs directly related to the equipment (such as accessories, disposables and maintenance). The results showed that the contribution of equipment to the cost of a medical procedure depends on the way it is used in each procedure and on the hospital's specific practices. / Mestrado / Engenharia Biomedica / Mestre em Engenharia Elétrica

Comment les coûts et les tarifs hospitaliers sont-ils devenus des objets politiques centraux depuis le début des années 1980, quels espaces controversés produisent-ils aujourd'hui et comment ces controverses agissent-elles sur ces instruments gestionnaires d'action publique ? C'est à ces questions que la thèse se propose de répondre en étudiant la genèse, les usages et les déplacements de plusieurs instruments d'action publique en matière hospitalière : système d'information, calcul de coûts par séjours, instruments d'ajustement budgétaire et système de tarification. En articulant sociologie politique des instruments de gouvernement et sociologie des techniques et de l'innovation, ces dispositifs sont étudiés dans les multiples sites où ils se déploient : ministère de la Santé, agence technique, centres de recherche en gestion, instances d'expertise, fédérations hospitalières, associations de malade et hôpital public. La thèse montre comment ces instruments ont profondément transformé l'hôpital en un être de gestion et de finances. La tarification à l'activité, appelée T2A, tient une place centrale dans ces transformations et est ici analysée comme un instrument de qualcul visant à quantifier et à qualifier les patients, les séjours, les maladies, voire l'hôpital public lui-même. La thèse montre comment ce processus de qualculation génère des controverses métrologiques où des acteurs se saisissent des dispositifs pour refaire les qualculs, ces controverses supposant une forme relativement nouvelle de travail critique. / How costs and tariffs have become pivotal policy instruments to govern public hospitals in France since the early 1980's? What kind of controversies do they produce and what feedback effect do these controversies have on these instruments? These are the questions I propose to answer in this PhD dissertation by analysing the genealogy, the uses and the transformations of several policy devices: information system, cost accounting, budgetary regulation instrument and pricing payment system. Combining a sociology of policy instruments and science and technology studies, these devices are analysed in the multiple sites where they spread: ministry of Health, public agency, research centres in management studies, hospital federations, patients organizations and public hospitals. The dissertation exposes how these devices have turned public hospitals into accounting and financial entities. I specially focus on the pricing payment system (called T2A) which is analysed as a qualculation instrument as it qualifies and quantifies patients, stays in hospitals, diseases, and public hospital itself. The dissertation shows how this qualculation process produces metrological controversies in which actors put into question the way things are qualculated.

Abstract In the 1990's, a large number of Finnish hospitals began implementing new cost accounting systems, which were aimed at pricing the hospital outputs at full cost. Often the method of choice was activity-based costing, which was in the process of being transferred from the manufacturing industry to health care service production. The aim of this study is to analyse the motivations and rationale of this phenomenon in the light of three longitudinal case studies. The first case study is archival, using documents produced between 1996 and 2002. In the second case study, the data consists mainly of research diaries and personal observation and covers a hospital district activity-based costing and pricing project of 2000–2001. The third case study covers budgeting and costing development in a private, non-profit hospital by analysing documents and field notes. Institutional theory is used to interpret the findings in the three case studies. The theoretical framework used in analysing the data draws on Roberts and Greenwood's (1997) ideas, according to which an organisation's rational and efficiency-seeking actions are constrained by both economic (bounded rationality) and institutional factors. The results indicate that different constraints imposed on efficiency-seeking behaviour such as activity-based costing implementation may lead to different solutions concerning implementation. It is noteworthy that while all three case organisations represent the health care sector, their approaches to activity-based costing have been quite dissimilar. While institutional theory leads us to believe that managerial accounting systems may be converging due to the institutional pressures, evidence from the case studies supports the notion that this convergence seems limited to the adoption of the systems – function of the systems seems to remain characteristically different. / Tiivistelmä Useat suomalaiset sairaalat aloittivat 1990-luvulla laajamittaisia kustannuslaskentaprojekteja, joissa tähdättiin täyskatteiseen hinnoitteluun. Usein valittuna menetelmänä oli toimintolaskenta, jota siirrettiin teollisesta toimintaympäristöstä terveydenhuollon palvelutuotantoon. Tutkimuksen tavoitteena on tarkastella tämän ilmiön syitä ja motiiveja kolmen tapaustutkimuksen valossa, joista kaksi on sairaanhoitopiirejä ja kolmas on voittoa tavoittelemattoman yhteisön omistama yksityinen sairaala. Ensimmäisessä tapaustutkimuksessa aineisto on dokumentteihin perustuvaa arkistomateriaalia vuosilta 1996–2002. Lisäksi kustannuslaskentamallien rakennetta on tarkasteltu käymällä läpi laskelmissa tehtyjä rakenteellisia ja teknisiä ratkaisuja sekä laskentasääntöjä. Toisessa tapaustutkimuksessa aineisto koostuu pääasiassa tutkijan päiväkirjoista ja havainnoista, ja sisältää sairaanhoitopiirin laajuisen kustannuslaskenta- ja hinnoitteluprojektin kuvauksen vuosilta 2000–2001. Kolmannessa tapaustutkimuksessa käydään läpi yksityisen sairaalan budjetoinnin ja kustannuslaskennan kehitystä dokumentteihin ja tutkijan muistiinpanoihin nojautuen. Teoreettisena viitekehyksenä aineiston tulkinnassa käytetään Robertsin ja Greenwoodin (1997) rajoitetun tehokkuuden mallia, jonka mukaan organisaation tehostamispyrkimyksiä rajoittavat sekä taloudelliseen rationaalisuuteen liittyvät tekijät (rajoitettu rationaalisuus) että institutionaaliset tekijät. Tutkimuksen tulokset osoittavat, että erityyppiset rajoittavat tekijät vaikuttavat organisaatioiden tehokkuuspyrkimyksiin (joihin toimintolaskentaprojektit on luettava) siten, että lopputuloksena on erilaisia sovelluksia toimintolaskennan käyttöönotosta. On huomionarvoista, että vaikka kaikki tutkimuksen kohteena olleet tapaukset ovat erikoissairaanhoidon organisaatiota, niiden tavat ottaa toimintolaskenta käyttöön ovat olleet toisistaan hyvin poikkeavia. Vaikka institutionaaliseen teoriaan perustuvasta tutkimuksesta voikin tehdä sellaisen johtopäätöksen, että ulkoiset paineet muovaavat organisaatioita samanlaisiksi, näiden tapaustutkimusten perusteella on mahdollista väittää, että samanlaisuuden paineet liittyvät laskentajärjestelmien käyttöönottoon järjestelmien toiminnan jäädessä varsin erityyppisiksi.

El sector pesquero que comprende las actividades de extracción y transformación de recursos hidrobiológicos tanto para el consumo humano directo (enlatado, fresco o congelado) e industrial (harina y aceite de pescado), es un elemento estratégico para la economía del Perú, principalmente por ser una importante fuente generadora de divisas después de la minería. Es por ello, que la Administración Tributaria en los últimos años ha venido incrementando las fiscalizaciones tributarias debido al alto nivel de impuestos recaudados en el sector. / Trabajo de investigación