Yes / The purpose of this paper is to provide response around three commentaries: Lowe’s view on key mechanisms through which greater transparency could influence consumer product evaluations (Lowe, 2015); Kuah and Weerakkody’s critical assessment on whether cost transparency is good for consumers (Kuah and Weerakkody, 2015); and Singh’s perspective on what is behind the price tag and why companies should embrace cost transparency (Singh, 2015). Design/methodology/approach – This is a response to the aforementioned commentaries, from the authors of “Should Consumers Request Cost Transparency?”. Findings – The authors call for empirical studies to shed light on issues, including, but not limited to, drivers and challenges/barriers of making unit cost available; appropriateness of unit cost information for different category of products; information overload caused by cost transparency; effect of availability of unit cost on the consumer decision-making; empowerment of consumers through unit cost information; impact of cost transparency on realisation of fairness, differentiation, competitive advantage and sustainability for businesses; and impact of cost transparency on market dynamics and consumer behaviour. Originality/value – Given its potential impact on both theory and practice, the arguments presented for and against provisioning of unit cost information to consumers is an issue worthy of further debate and empirical investigation.

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.

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.

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.

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.

Submitted by Neusa Fagundes (neusa.fagundes@unioeste.br) on 2018-02-27T17:06:58Z No. of bitstreams: 2 Keila_Santos2017.pdf: 3513237 bytes, checksum: 30e5e7b012e8ac3fb2f20aacd38b17c9 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-02-27T17:06:58Z (GMT). No. of bitstreams: 2 Keila_Santos2017.pdf: 3513237 bytes, checksum: 30e5e7b012e8ac3fb2f20aacd38b17c9 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-29 / The objective of this study was to analyze the process of institutionalization of the cost and waste treatment system at the Ministro Costa Cavalvanti Hospital in the city of Iguassu Falls, state of Paraná, Brazil, following the model of Burns and Scapens (2000). Therefore, a descriptive study was conducted, a case study procedure and a qualitative-quantitative approach. The selected case corresponded to a hospital that already implemented the SIC in the year 2008 and it is currently discussing the issues. Data collection was done through interviews, documents, field observations and surveys. For the qualitative analysis, content analysis was applied for the interpretation of the results, with the help of technological tools: Atlas TI® and Nvivo® and for the quantitative descriptive and frequency statistical part, using SPSS® software. The main results indicate that the SIC passed through the coding and incorporation stage, being in the reproduction phase, not yet occurring the institutionalization of the management tool. As a theoretical contribution of the study, we highlight the understanding of the factors present in the institutionalization process, as well as institutionalization difficulties. / Este estudo teve por objetivo analisar o processo de institucionalização do sistema de custos e tratamento de desperdícios no Hospital Ministro Costa Cavalvanti do município de Foz do Iguaçu PR sob a ótica do modelo de Burns e Scapens (2000). Para tanto, foi realizada pesquisa descritiva, de procedimento, estudo de caso e abordagem quali-quantitativa. O caso selecionado correspondeu a um hospital que já implantou o SIC no ano de 2008 e está em discussão atual sobre os temas. A coleta de dados foi realizada por meio de entrevistas, documentos, observações de campo e questionários. Para a análise qualitativa aplicou-se análise de conteúdo para interpretação dos resultados, com auxílio das ferramentas tecnológicas Atlas TI® e Nvivo®, enquanto para a parte quantitativa, a estatística descritiva e de frequência formam aplicadas por meio do software SPSS®. Os principais resultados encontrados apontam que o SIC passou pelas etapas de codificação e de incorporação, encontrando-se portanto, na fase de reprodução, não ocorrendo ainda a institucionalização da ferramenta de gestão. Como contribuição teórica do estudo, destaca-se o entendimento dos fatores presentes no processo de institucionalização, assim como os dificultadores da institucionalização.

Objectives: The aim of the study was to ascertain the efficacy of an intervention -where laboratory test costs were provided to clinicians as a pocket-sized brochure - to reduce the laboratory test costs over a 4 month period. Design: This was a non randomised intervention study where the intervention. group was compared to a similar and concurrent control group regarding the difference in laboratory test costs over a specified period in a specific year. The costs incurred were also computed for the same 2 groups over an identical time period and seasonal period in the preceding year, referred to as the control period. Setting and Subjects: The study was conducted in the Internal Medicine Wards at the Steve Biko Academic Hospital. The intervention period was during the winter months of May to August 2008 and the pre-intervention period was in the same months of the preceding year. Outcome measures: In the two (2007 and 2008) 4 month periods, for each patient admitted, the number of days in hospital and the laboratory tests ordered were computed. For the Intervention and control groups, pre and post intervention cost and days in hospital were estimated. The differences in logcosts per day were compared over time using ANOVA with group (1-2), time (1-2) and group*time as factors. Results: The mean cost per patient admitted in the intervention group decreased from R 2864.09 to R 2097.47 as a result of the intervention – a 27 % reduction in cost. The mean cost per day in the intervention group as a whole also decreased from R 442.90 to R 284.14 due to the intervention – a 36% reduction in cost. By contrast, in the control group, all costs increased in the control group from the pre-intervention to intervention periods – mean cost per admission in this group increased from R 1859.87 to R 2429.25 – an increase of 23%. The mean cost per day admitted in this group also increased from R 363.54 to R 371.92 – an increase of 2.2%. Conclusion: A heightened awareness of the cost of a laboratory test be it prospectively or retrospectively is a cost-effective and sustainable method of making doctors order tests rationally and appropriately. / Dissertation (MSc)--University of Pretoria, 2011. / Internal Medicine / unrestricted

Yes / Purpose – The purpose of this paper is to propose that consumer choice be guided by price fairness judgements to increase consumer satisfaction and subsequently enhance market efficiency. Consumers en masse lack the information to judge price fairness, thereby causing their ability to influence the economy to be overlooked. Design/methodology/approach – This is an argumentative and conceptual work that aims to initiate a debate on this important yet unexplored issue. The arguments presented in the paper are based on economic and technological considerations. Findings – The measure for enabling a consumer price fairness judgement is unit cost information – the cost incurred by a firm to produce a product and/or service. The benefits and challenges stemming from the availability of unit cost information (i.e. cost transparency) to consumers and companies are presented and the likely impact of cost transparency on addressing information asymmetries between buyers and sellers are discussed. Originality/value – Although a significant body of knowledge exists on issues such as price transparency and how it is driven and enabled by the growth of the Internet, there is little or no evidence of research yet on issues related to cost transparency. The authors believe this work would create a new line of research for scholarly community leading to an impact on practice.

In Statement No. 33, "Financial Reporting and Changing Prices," the FASB requires that some large companies disclose their historical cost/constant dollar and current cost information in the published financial statements. One of the purposes of these disclosures is to help users of the financial statements in assessing future cash flows. This study was directed toward the examination of the effects of the different levels of disclosures on cash flow projections.

Submitted by GEÓRGIA MARCELLY GOMES MATIAS (georgiamsg@gmail.com) on 2019-02-01T15:15:08Z No. of bitstreams: 1 Dissertacao Georgia - Versão Final.pdf: 2581403 bytes, checksum: 2cc6f8702117bc3460bb58e58fcf7e41 (MD5) / Approved for entry into archive by Ana Cristina Figueiredo Loureiro (ana-cristina.loureiro@unesp.br) on 2019-02-01T18:11:11Z (GMT) No. of bitstreams: 1 matias_gmg_me_guara.pdf: 2581403 bytes, checksum: 2cc6f8702117bc3460bb58e58fcf7e41 (MD5) / Made available in DSpace on 2019-02-01T18:11:11Z (GMT). No. of bitstreams: 1 matias_gmg_me_guara.pdf: 2581403 bytes, checksum: 2cc6f8702117bc3460bb58e58fcf7e41 (MD5) Previous issue date: 2018-12-04 / Considerando a importância dos serviços prestados pelas Instituições de Ensino Superior a presente dissertação objetiva identificar a viabilidade de implantação de um módulo de informação de custos inserido em um sistema próprio de administração de uma instituição de ensino técnico e tecnológico que apoie o processo de tomada de decisão e que ainda atenda a legislação que trata da implantação de sistema de informação de custos na administração pública. Quanto ao método, trata-se de uma pesquisa-ação, pois a pesquisadora frente a uma angústia profissional tem como responsabilidade orientar aos gestores no que diz respeito à Contabilidade Pública, em especial ao que não foi atendido ainda em relação às Normas Brasileiras de Contabilidade. Realizou-se entrevista com o responsável pela área de Tecnologia da Informação da Instituição para obter informações quanto aos aspectos a serem considerados na implantação de um módulo de apuração de custos. Também foi aplicado um questionário aos gestores do Instituto Federal de Roraima com o intuito de descobrir se os mesmos conhecem sobre o tema “Sistema de Informação de Custos na Administração Pública” e se julgam importante a implantação de um módulo de apuração de custos. A aplicação do questionário levou em consideração que é preciso do aval dos gestores para a implantação de qualquer sistema. Os resultados apontaram que a maioria dos gestores (63%) não conhecem o tema “Sistema de Informação de Custos na Administração Pública” e 80% julgam importante um instrumento que os auxilie no processo de tomada de decisão em suas áreas de atuação. Embora existam limitações, há viabilidade na implantação do módulo de apuração de custos inserido no sistema unificado de administração pública do Instituto Federal de Roraima. Esforços conjuntos das áreas envolvidas contribuirão para o desenvolvimento do módulo, tais como: designação de servidores de Tecnologia da Informação para o desenvolvimento de módulos; interação com os servidores de Tecnologia da Informação do Instituto Federal do Rio Grande do Norte; integração dos acadêmicos do curso de Análise de Desenvolvimento de Sistemas na equipe de desenvolvimento de módulos. Destaca-se ainda a importância em orientar aos gestores como realizar consultas no módulo e ainda capacitá-los para interpretação dos dados. Para trabalhos futuros sugere-se a criação de um programa de capacitação contínuo em administração pública aos gestores da Instituição ministrado por servidores técnicos administrativos das áreas de planejamento, orçamento, finanças, licitações e contratos. / Considering the importance of services provided by higher education institutions the present dissertation aims to identify the viability of implementing a cost information module inserted in an own administration system from a technical and technological education institution that supports the decision making process and that still agreeing with the legislation that deals with the implementation of cost information system from the public administration. The method, was an action research, it implies that the researcher needs to be facing of a professional anguish, presenting the responsibility to guide the managers regarding to the Public Accounting, especially about what has not yet been related about the Brazilian Accounting Standards . An interview was applied with the person responsible for Information Technology at the Institution to obtain information regarding the aspects to be considered in the implementing a costing module. A questionnaire was also applied to the managers of the Federal Institute of Roraima in order to find out if they know about the topic "Public Information System of Costs" and they consider it important to implement a costing module. The application of the questionnaire took into account that it is necessary the approval of the managers for the implantation of any system. The results indicated that most managers (63%) do not know the theme "Public Information System of Costs" and 80% consider an important instrument to assist them in the decision-making process in their areas of activity. Although there are limitations, there is feasibility in the implementation of the module of calculation of costs inserted in the unified system of public administration of the Federal Institute of Roraima. Joint efforts of the involved areas will contribute to the development of the module, such as: designation of Information Technology servers for the development of modules; interaction with the Information Technology servers of the Federal Institute of Rio Grande do Norte; integration of the students of the Systems Development Analysis course at the module development team. It is also important to guide the managers how to perform queries in the module and also enable them to interpret the data. For future work it is suggested the creation of a program of continuous training at the public administration to the managers of the institution prepared by administrative technical servers from areas of planning, budgeting, finance, bidding and contracts.