Este estudo expõe os objetivos, as diretrizes, o modelo conceitual e o processo desenvolvido para a implantação do Sistema de Informações de Custos do Governo Federal (SIC), descrevendo e explicando o marco conceitual e suas principais características, a abordagem em três dimensões (conceitual, tecnológica e cultural), as razões para os procedimentos adotados na sua construção, trabalhando a correspondência entre os conceitos da contabilidade governamental e da contabilidade de custos. O trabalho teve como proposta identificar e apresentar a configuração do sistema de informações de custos (SIC) a ser adotado pelo Brasil no âmbito da Administração Pública Federal como uma solução conciliatória junto aos atores envolvidos, e analisar e revelar o nível de aderência do SIC às teorias da Contabilidade de Custos, para tal fim foi desenvolvida a pesquisa exploratóriodescritiva, socorrendo-se em pesquisas bibliográfica e documental; na coleta de informações aplicando as técnicas de entrevista e observação direta intensiva; e na análise dos dados levantados, a técnica de análise de conteúdo. A importância do SIC é enfatizada como elemento de mensuração de custos, de melhoria da qualidade do gasto público e de vetor indutor da construção da mentalidade de custos na Administração Pública Federal que, poderá vir a ser o grande salto da administração patrimonial e burocrática para a administração gerencial. / This study outlines the objectives, guidelines, conceptual model and process developed for Deployment Information System Costs Federal Government (CIS), describing and explaining the conceptual framework and main characteristics, the approach in three dimensions (Conceptual, technological and cultural), the reasons to the procedures used in their construction, working on the correspondence between the concepts of government accounting and bookkeeping cost and reveals their level of adherence to theories of Cost Accounting. The work was to identify and present the proposal system configuration information costs (CIS) to be adopted by Brazil under the Federal Public Administration as a solution conciliatory to the actors involved, and analyze and reveal the level of adherence to the theories of the CIS Cost Accounting, for this purpose was developed exploratorydescriptive bailing on bibliographical and documents; information collection by applying the interview techniques and direct observation intensive; and analysis of data collected, the technique content analysis. The implementation process deployment that is still ongoing. The importance CIS is emphasized as a factor in measuring costs, improving the quality of public spending inductor and vector construction of mentality Federal Public Administration costs that will be great leap of asset management and bureaucratic for management administration.

Em um momento da gestão eficaz, de exigência de alta produtividade, qualidade, inovação e de pressões ambientais e sociais, talvez um dos fatores mais determinantes do sucesso ou fracasso da empresa seja o posicionamento da mesma quanto aos seus custos. A contabilidade de custos, após um longo período de estagnação e, por conseqüência, perda da relevância, teve de adequar-se à nova realidade, evoluindo dos sistemas tradicionais de custeio, focados na mensuração e controle, para sistemas que focassem a gestão ao invés do controle, nascendo, dessa forma, o custeio baseado em atividades. Os diferenciais quanto a esse método de custeio em relação aos chamados métodos tradicionais residem em dois importantes conceitos embutidos na sua concepção: o conceito de atividades e, principalmente, o conceito de direcionadores de custo ou cost drivers. A precisão, o custo de coleta e manutenção dos dados e também a influência dos cost drivers sobre os gestores devem ser analisadas para a seleção dos direcionadores de custos. Dada a importância do custeio baseado em atividades e, por conseqüência, da escolha de direcionadores de custos, o trabalho busca desenvolver procedimentos para seleção de direcionadores que possam ser originados de dados já existentes na empresa e de fácil manuseio e gestão, os chamados direcionadores de transação, analisando a adequação desses direcionadores quanto a seu custo de obtenção, efeito comportamental e precisão. / In a moment of the effective administration, of demand of high productivity, quality, innovation and of environmental and social pressures, perhaps one of the factors more determinant of the success or failure of the company is the positioning of the same with relationship at your costs. The cost accounting, after a long stagnation period and, for consequence, loss of the relevance, had to adapt to the new reality, developing of the traditional systems of costing, centered in the measure and control, for systems that centered the administration instead of the control, being born, in that way, the activity based costing. You differentiate yourselves with relationship to that costing method in relation to the calls traditional methods they reside in two important concepts embedded in your conception: the concept of activities and, mainly, the concept of cost drivers. The precision, the collection cost and maintenance of the data and also the influence of the cost drivers on the managers should be analyzed for the selection of the cost drivers. Given the importance of the activity based costing and, for consequence, of the choice of costs drivers, the work search to develop procedures for selection of cost drivers that can be originated of already data existent in the company and of easy handling and administration, the calls transaction cost drivers, analyzing the adaptation of those cost drivers with relationship your obtaining cost, effect in the behavior and precision.

Thesis (M.Com. (Accounting))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2017 / The Water Trading Entity (WTE) under the Department of Water Affairs and Sanitation in South Africa is mandated by the National Water Act to charge users for raw water supplied, and the tariffs it charges must enable it to fully recover its costs. The entity is concerned that it is not achieving full equity in relation to refining the recovery mechanism to obtain tariffs that represent usage of resources. This research study sought to investigate the possibility of implementing Activity Based Costing (ABC) in order to overcome the deficiencies of using the Traditional Costing system. ABC is a costing tool that measures the cost of activities to provide more accurate cost information for management. This research examines the practicalities of applying ABC in the water sector. WTE supplies raw water to the Water Boards who further supply to Municipalities, which in turn supply to the final consumers. It is possible that due to the limitations of the traditional costing there may be a price distortion throughout the water supply value chain, and if this is corrected consumers may pay a fair price for water. This research paper has revealed that indirect costs are quite significant within the WTE and proposes an ABC model that would be easy to implement to allocate costs more accurately leading to a full recovery of costs. Keywords: Activity Based Costing, Traditional Costing, Indirect Costs, Water Schemes / GR2018

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This study addresses the importance of cost accounting and performance evaluation for organizations. Further, this study explains the purposes of cost accounting and performance evaluation. The chosen method is a single case study which investigates how product costing is made within a food manufacturing company, called Omega in this study. Interviews have been an important tool for collecting data; data used to create a snapshot of Omega’s current operations. Cost concepts, cost allocation methods, and performance evaluation theories are presented and later compared with the snapshot of Omega. Dissatisfaction concerning product costing in Omega was first expressed by a business unit manager. Search revealed that the issue concerning product costing was not a problem per se; instead it was a symptom of a more fundamental issue. The more fundamental issue is Omega’s cost accounting and financial performance evaluation used throughout the organization. Omega evaluates its business units using financial operating results measures based on information from its cost accounting system. Uncertainty within Omega has been observed concerning a performance measure called operational result. Search has revealed that the business units within Omega do not have the ability to control costs upon which they are evaluated, and further that all costs are not relevant for business unit performance evaluation. Three cost categories for cost accounting have been constructed with the purpose of serving as a base for financial performance evaluation. Treating costs differently based upon their characteristics enables organizations to form a well-functioning financial performance evaluation system which can lead the organization in the right direction. Ultimately, a well-functioning financial performance evaluation system enhances motivation and commitment in business units as well as it gives the top management a correct performance indicator.

Magistro baigiamajame darbe atliktas valdymo apskaitos sistemos tobulinimas inovacijas kuriančioje ir diegiančioje įmonėje. Išnagrinėtos pagrindinės problemos lemiančios valdymo apskaitos sistemos tobulinimą inovatyvios gamybos įmonėje bei pateikti siūlymai šioms problemoms spręsti. Pirmoje darbo dalyje nagrinėjama teoriniu aspektu valdymo apskaita, jos samprata, pateikiamas valdymo apskaitos vaidmuo inovatyvios gamybos įmonėje, apibūdinama kokia inovacijų įtaka yra gamybos įmonėje. Antroje darbo dalyje formuojamas valdymo apskaitos teorinis modelis inovatyvios gamybos įmonėje, lyginami tradiciniai ir modernūs valdymo apskaitos metodai, aptariama informacijos kokybės reikšmė, planavimo ir kontrolės sistemos. Trečioje dalyje aptariami valdymo apskaitos sistemos modelio privalumai ir trūkumai, nagrinėjama galimybė įgyvendinti koncepcinį modelį inovatyvios gamybos įmonėje. Darbo pabaigoje pateikiamos išvados bei siūlymai. / Master's thesis analyses the development of a management accounting system in a company that develops and applies innovations. The paper analyzes the main problems determining development of a management accounting system in the innovative production company and provides recommendations to solve these problems. The first part of the paper deals with the theoretical aspect of a management accounting, the concept of a management accounting, presents the role of a management accounting in an innovative production company, describes the impact of innovation in a production company. The second part deals with the formed theoretical model of management accounting in the innovative production company, the traditional and modern methods of management accounting are being compared, the importance of information quality as well as planning and control systems are being discussed. The third part analyses the strengths and weaknesses of a management accounting system, examines the possibility of implementing a conceptual model for an innovative production company. The paper ends with conclusions and recommendations.

Tez (Yüksek Lisans) - Süleyman Demirel Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Anabilim Dalı, 2007. / Bibliyografya var.

The aim of this thesis is analysis the management costs of the chosen enterprise and suggestion of possible meansures to streamline the existing model of management in the enterprise.

Manufacturing plays a significant role in the economy of Namibia, and yet is not performing as anticipated. In this study, the role management accounting plays in the success of a manufacturing business is explored. The research study was guided by the question of whether management accounting practices have an impact on the success of a manufacturing business through decision-making, business strategy formulation and implementation processes, as well as business performance as a whole. The research methodology used for this study is a qualitative case study of the manufacturer, Namibia Breweries Limited. This study used the insight of managers involved in the business strategy formulation and implementation, as well as in the decision-making process. The interviews focused on three themes: the contribution of management accounting practices through the business strategy and decision-making process, the influence of management accounting on business performance, and finally, the management accounting systems used in a manufacturing business. The findings of the study demonstrate that there needs to be greater awareness regarding the influence of management accounting practices on the success of a manufacturing business. Also, periodic appraisals on financial performance, quality of products and personnel performance, as well as a thorough understanding of the costing system, can be essential to the success of a manufacturing business.

La implementación de un sistema de costos para empresas industriales de porcelanato en base a la arcilla y esmaltes requiere definir ciertos temas que influyen en la determinación del costo de producción. Así tenemos, que la materia prima, mano de obra y los costos directos e indirectos agregados para la fabricación influye en la determinación del costo a ser aplicados a la producción en el periodo correspondiente. En el presente trabajo de investigación tiene como objetivo proponer a la gerencia general el sistema de costos estándar para calcular los elementos del costo con mejor precisión. La metodología consiste en presentar el caso de una empresa industrial – porcelanato dedicado a la producción de porcelana, pisos y revestimientos cerámicos, implementando como el sistema de costos estándar implica en la determinación del costo unitario. Se concluye que el sistema por estándar tiene incidencia en la determinación del costo de producción de una empresa industrial – cerámico. Ya que a la fecha la empresa no cuenta con un apropiado sistema de costos que incide en la determinación y cálculo en los impuestos, en el control y cálculos de los inventarios. Implementation of the United Nations System Cost for Industrial Enterprises in the base porcelain clay and glaze requires defining certain issues that influence the determination of the production cost. Thus, we have the raw material, labor and direct and indirect costs for manufacturing aggregates influences the determination of Being a cost applied to production in the corresponding period. In the present research aims to propose to the general management system standard costs to calculate the cost elements with more precision. The methodology is to present the case of an industrial enterprise - porcelain tile dedicated to the production of porcelain floors and ceramic tiles, implemented as the standard cost system involves determining the unit cost. It is concluded that the system standard has an impact on the determination of cost of production of an industrial company - ceramics. Since the date the company does not have an appropriate cost system that affects the determination and calculation of taxes, control and inventory calculations.