Manter competitividade no mercado é um desafio cada vez maior para empresas que precisam buscar, constantemente, melhorias através de ferramentas de gestão, como a necessidade de desenvolver a estruturação e controle de custos. Neste sentido, destacam-se as empresas de pequeno e médio porte por estarem inseridas num cenário em que as grandes corporações e as multinacionais possuem tecnologias de ponta para dar suporte aos seus processos de tomada de decisão, principalmente, no que diz respeito a sistemas eficientes de custos. Com a utilização de alguns métodos e princípios de custeio, este trabalho tem, como objetivo geral discutir a estruturação de um sistema de custos a partir de métodos e princípios de custeio, para futura aplicação em uma empresa de pequeno porte do setor metal mecânico. Possui, como objetivo específico, aplicar a proposta de sistemática de custos nessa empresa, sendo o Custo Padrão calculado para a matéria-prima e Centro de Custos para os custos de transformação. Foi estruturado um Sistema de Custos realizado sua análise e propostas de melhorias, após identificação de dificuldades e oportunidades, podem ser utilizadas como suporte para o aprimoramento de gestão da empresa, a qual já está colocando em prática várias ações aqui apontadas. / Maintaining competitiveness in the market is a growing challenge for companies that constantly need to look for improvements through management tools, such as the need of developing the structure and cost control. In this sense, the small and medium sized businesses can be seen by being inserted in a scenario where large corporations and multinational companies have cutting-edge technologies to support their decision-making processes, especially regarding to efficient cost systems. Along with the use of some methods and principles of defrayal, this work has as main objective to discuss the structure of a cost system from defrayal methods and principles for future application in a small business of the metal-mechanic sector. It has, as a specific objective, to apply the cost systematic proposal in this company, being the Standard Cost calculated for the raw material and Cost Center for the processing costs. A Cost System has been structured conducted its analysis and proposals for improvements, after identifying problems and opportunities, can be used as support for the company management improvement, which is already putting into practice several actions identified here.

Esta dissertação discute a gestão de Custos em propriedades rurais, tendo como objetivo principal a proposição de uma sistemática para avaliação e controle de custos em propriedades rurais, bem como mensurar os custos unitários dos produtos resultantes dos processos de produção referentes à pecuária. Para formulação desta sistemática, revisou-se a literatura sobre as mudanças ocorridas no decorrer dos últimos anos no setor primário da economia brasileira bem como, os sistemas de gestão em propriedades rurais. Uma revisão literária sobre os princípios de custeio (total, parcial e variável) e métodos de custeio (custo padrão, centro de custos e custeio baseado em atividades) também foi efetuada. A sistemática proposta foi estruturada em seis etapas: (1) análise dos contextos interno e externo da propriedade rural; (2) identificação da base conceitual; (3) estruturação do sistema de custos; (4) escolha do sistema de custos a utilizar; (5) aplicação prática do sistema de custos e análise da Evolução dos custos; (6) avaliação do resultado e identificação das oportunidades de melhoria. Com a aplicação prática do modelo em uma propriedade rural da região oeste do estado do Rio Grande do Sul foi possível concluir que a sistemática alcançou os objetivos já citados, e que a aplicação do método ABC seria um complemento refinado ao sistema de custos da empresa. / This paperwork talks about rural proprieties cost, having as its main objective the proposition of systematization to evaluate and control cost in rural proprieties, as well as measure the cost of products resulting from of production processes in cattle breeding. In order to make this, literature about the changes which happened in the last years of the primary sector of the brazilian economy, as well as management systems in rural proprieties were revised. A Literature review about the principles of cost (total, partial, variable) and cost methodologies (standard cost, central cost, and Activing-based costing) was also performed. The systematization proposed was structured is six steps, as follows: (1) contextual internal and external analysis of the company; (2) identification of the conceptual basis; (3) cost system structure; (4) cost system used chosen; (5) practical implementation of the cost system and cost progress analysis; (6) results evaluation and identification of opportunities for improviment. Applying this practical model in a western region rural propriety of the State of Rio Grande do Sul it was possible to come to the conclusion that the systematization reached the objectives mentioned before, and that applying of the ABC methodology would be a refined complement to the cost system of the company.

M.Com. / Please refer to full text to view abstract

The diploma thesis on topic Cost management in MOIRA CZ company has a goal to desribe costs, procedure of anylising these costs for very this company. In the opening of my literature search is spoken about kinds of costs and their calculation. In practical section of this thesis the focus is on analysing calculation important sorting of a costs in company. The part of this analysis is calculation of products which are being used in company along with their intermediate products. Every chapter has its own summarization, eventually recommendation. At the end of the thesis is summarization of the study as a whole and valuation alon with suggestion on how to improve in specific areas.

Prevalence of obesity worldwide has increased rapidly in the last decade. In the Czech Republic, a similar trend has been observed. Every fifth adult has a problem with obesity, a fact which puts the Czech Republic among the countries with the highest obesity rates in European and global context. Obesity is a risk factor leading to a number of serious diseases. The growing prevalence of obesity is directly causing higher health care spending and also incurs costs indirectly, in terms of productivity losses. Present thesis is the first study in the Czech Republic, providing an estimate of both direct and indirect costs related to the obesity. Using a cost-of-illness method, the overall social costs of obesity in the Czech Republic for 2013 were estimated at 12.1 billion CZK which corresponds to 0.3% of GDP in the given year. Direct costs accounted for two thirds of this amount. The highest costs, attributable to the obesity, were inflicted by back pain diseases, arthritis, ischemic heart diseases and type 2 diabetes.

Background Equity is rarely included in health economic evaluations, partly because the techniques for addressing equity have been inadequate. Since 2013 health economists have developed two competing health economic technologies: distributional costeffectiveness analysis (DCEA) and extended cost-effectiveness analysis (ECEA). Both technologies represent a significant advance, and each provides a framework to address equity considerations in cost-effectiveness analysis. Methods A scoping literature review was used to identify and synthesise the relevant literature on incorporating equity concerns into economic evaluations. A second focused review identified literature which discussed or applied DCEA and ECEA. Key themes in the literature were identified using NVivo qualitative data analysis software. Results The review revealed three key areas of difference between DCEA and ECEA: First, the analysis of trade-offs between improving health and reducing inequity; second, the analysis of financial impacts of health policies; and third, the incorporation of opportunity costs. ECEA can analyse financial risk protection while DCEA can analyse opportunity costs and trade-offs between improving equity and reducing health. ECEA is designed for low- and middle-income countries, whereas DCEA is better suited to developed health systems such as the National Health Service in the United Kingdom. To date, there have been 27 studies using ECEA and five studies using DCEA. Future developments for DCEA and ECEA include incorporating alternative methods to simplify the data requirements for the techniques, providing methods to assist decision makers to clarify their equity concerns, and improving the presentation of outcomes to make them accessible to non-specialists. Conclusions DCEA and ECEA are both economic frameworks which address equity considerations in cost-effectiveness analysis. This study examines and compares these two techniques in order to assist policymakers and decision makers to determine which of the two methods is best able to address their specific needs for their particular circumstances.

No description available.

To estimate the clinical and cost-effectiveness of using a skin protectant (Cavilon No Sting Barrier Film [NSBF] or Cavilon Durable Barrier Cream [DBC]; 3M) compared with not using a skin protectant in the management of venous leg ulcers (VLUs), in the UK. Method: A decision model was constructed depicting the patient pathways and associated management of a cohort of patients with and without a Cavilon formulation, plus dressings and compression. The model was based on the case records of a cohort of matched patients from The Health Improvement Network (THIN) database, who were first diagnosed with a VLU between 1 Jan 2008 and 31 Dec 2009. The model estimated the costs and outcomes of patient management over 6 months and the cost-effectiveness of using a Cavilon formulation relative to not using a skin protectant. Results: Patients' mean age was 80.2 years and 61% were female. Sixty-five per cent (n=166) of Cavilon patients received NSBF, and 35% received DBC. Between 6% and 9% of VLUs were healed at 6 months and 53–66% became infected. Healing was affected by a patient's age (OR: 0.944 for each additional year), but not by gender, level of exudate or wound size. There was a significantly greater reduction in wound size among patients in the NSBF group than in the other two groups (p < 0.001). Additionally, there was no significant difference in the initial wound size of those VLUs that did and did not heal in the two Cavilon groups; however, initial size of the VLUs that healed in the control group was significantly smaller than those that did not (p<0.001). Resource use was similar between the three groups. Patients were predominantly managed by practice nurses, with a mean 37–38 nurse visits over the study period. Patients' dressings were changed, on average, every 4–5 days, with a mean of 3 dressings under a compression bandage. The total 6-monthly NHS cost of managing a VLU was ∼£2200. Practice nurse visits were the primary cost driver, accounting for up to 58% of the 6-monthly NHS cost, whereas dressings accounted for < 10% of the cost. Conclusion: Use of NSBF leads to significantly greater wound size reduction than that observed in the other two groups and may facilitate the healing of larger wounds without increasing costs. Hence, use of NSBF for peri-wound skin protection in patients with exuding VLUs is the preferred treatment strategy. / 3M Health Care, manufacturers of Cavillon NSBF and Cavillon DBC

<p>Bakgrund: Dagens industriföretag har ägnat mycket tid och tankeverksamhet åt att förbättra produktiviteten men i regel betydligt mindre till att beräkna enskilda produkters kostnader. Allt högre krav ställs på en kundanpassad produktion med differentierade produkter. Produkternas heterogenitet innebär även heterogen resursförbrukning och det gör det svårt att veta vilka kostnader en produkt verkligen orsakar. Inom ABC är det kostnadsdrivarens uppgift att koppla samman resursförbrukningen med produkterna. Valet av kostnadsdrivare kan ge stora effekter på produktens kostnad och visa att produkter som tidigare betraktas som lönsamma säljs med förlust.</p><p>Syfte: Syftet är att beskriva och analysera problematiken kring val av kostnadsdrivare.</p><p>Genomförande: En fallstudie har genomförts kring val av kostnadsdrivare vid Swedish Tissue.</p><p>Resultat: Det finns inga optimala kostnadsdrivare utan en komplex avvägning med kalkylens syfte i bakhuvudet krävs. Riktlinjen bör inte vara perfekt kausalitet utan minimering av totalkostnaden. Denna består av mätkostnad för kostnadsdrivaren och felkostnad orsakad av beslut baserade på kalkyler med brister i beroende på valet av kostnadsdrivare. Hänsyn måste även tas till beteendeeffekter som kostnadsdrivare medför, vilka kan vara avgörande. En avvägning måste göras mellan variablerna mätkostnad, felkostnad och beteendeeffekter men det är kontexten; företagets struktur, informationssystem och strategi, som avgör komplexiteten. I uppsatsen utvecklas en modell för att analysera totalkostnaden vid valet av kostnadsdrivare där de tre variablerna står i fokus.</p><p>Vid ledig kapacitet måste företag ha klart för sig hur de ska hantera kostnaden för denna innan valet av kostnadsdrivare sker, då valet kan påverka kalkylens lämplighet som styrningsverktyg. En analysmodell utvecklas med syftet att fungera som stöd vid beslutsfattande om hur ledig kapacitet skall hanteras.</p><p>Diskussionen kring problematiken vid ledig kapacitet bör kunna generaliseras till alla företag med ledig kapacitet allra helst företag i process- och tillverkningsindustrin. Problematiken som diskuteras med hjälp analysmodell II bör vara giltig, om än av olika vikt, för alla företag som använder sig av kostnadsdrivare men kanske även för alla som överhuvudtaget använder sig av kostnadsfördelning oavsett kalkylmetod.</p> / <p>Background: Today’s industrial concerns have devoted considerable time and attention to improve productivity, but usually significantly less to calculate individual product costs. The demand for customised production with differentiated products is continuously increasing. The product heterogeneity also leads to heterogenic resource consumption, which makes it hard to determine what costs a product causes. In ABC the cost driver’s function is to link the resource consumption with the products. The choice of cost drivers can have large effects on the product’s costs and reveal that products previously regarded profitable are sold with a loss.</p><p>Purpose: The purpose is to describe and analyse the difficulties regarding choice of cost drivers.</p><p>Completion: A case study concerning the choice of cost drivers has been carried out at Swedish Tissue.</p><p>Result: There are no optimal cost drivers. A complex assessment of the pros and cons has to be performed with the costing systems purpose taken into account. Perfect causality should not serve a guideline bur rather to minimize total cost. It includes the cost driver’s cost of measurement and cost of errors caused by decisions based on product costing systems allocating costs poorly caused by the choice of cost driver. Behavioural effects resulting from the choice must also be considered as they can be decisive. An assessment of these three variables has to be conducted, but it is the context, the company structure, the information system and the strategy that determines the complexity. A model for analysing total cost when choosing cost drivers has been developed, in which the three variables are in focus.</p><p>In case of free capacity companies must know how to handle its cost prior to choosing cost drivers. The choice can affect the appropriateness of the product costing system as a tool for management control. A model has been developed with the purpose to assist in decision making situation regarding handling of free capacity.</p><p>The discussion concerning free capacity difficulties should be possible to generalise to all companies with free capacity, but primarily to companies within the processing and manufacturing industries. The difficulties discussed by means of analysis model II should be valid, however of different importance, to all companies using cost drivers, but probably also for companies in general that practice cost allocation regardless of cost system</p>

Bakgrund: Dagens industriföretag har ägnat mycket tid och tankeverksamhet åt att förbättra produktiviteten men i regel betydligt mindre till att beräkna enskilda produkters kostnader. Allt högre krav ställs på en kundanpassad produktion med differentierade produkter. Produkternas heterogenitet innebär även heterogen resursförbrukning och det gör det svårt att veta vilka kostnader en produkt verkligen orsakar. Inom ABC är det kostnadsdrivarens uppgift att koppla samman resursförbrukningen med produkterna. Valet av kostnadsdrivare kan ge stora effekter på produktens kostnad och visa att produkter som tidigare betraktas som lönsamma säljs med förlust. Syfte: Syftet är att beskriva och analysera problematiken kring val av kostnadsdrivare. Genomförande: En fallstudie har genomförts kring val av kostnadsdrivare vid Swedish Tissue. Resultat: Det finns inga optimala kostnadsdrivare utan en komplex avvägning med kalkylens syfte i bakhuvudet krävs. Riktlinjen bör inte vara perfekt kausalitet utan minimering av totalkostnaden. Denna består av mätkostnad för kostnadsdrivaren och felkostnad orsakad av beslut baserade på kalkyler med brister i beroende på valet av kostnadsdrivare. Hänsyn måste även tas till beteendeeffekter som kostnadsdrivare medför, vilka kan vara avgörande. En avvägning måste göras mellan variablerna mätkostnad, felkostnad och beteendeeffekter men det är kontexten; företagets struktur, informationssystem och strategi, som avgör komplexiteten. I uppsatsen utvecklas en modell för att analysera totalkostnaden vid valet av kostnadsdrivare där de tre variablerna står i fokus. Vid ledig kapacitet måste företag ha klart för sig hur de ska hantera kostnaden för denna innan valet av kostnadsdrivare sker, då valet kan påverka kalkylens lämplighet som styrningsverktyg. En analysmodell utvecklas med syftet att fungera som stöd vid beslutsfattande om hur ledig kapacitet skall hanteras. Diskussionen kring problematiken vid ledig kapacitet bör kunna generaliseras till alla företag med ledig kapacitet allra helst företag i process- och tillverkningsindustrin. Problematiken som diskuteras med hjälp analysmodell II bör vara giltig, om än av olika vikt, för alla företag som använder sig av kostnadsdrivare men kanske även för alla som överhuvudtaget använder sig av kostnadsfördelning oavsett kalkylmetod. / Background: Today’s industrial concerns have devoted considerable time and attention to improve productivity, but usually significantly less to calculate individual product costs. The demand for customised production with differentiated products is continuously increasing. The product heterogeneity also leads to heterogenic resource consumption, which makes it hard to determine what costs a product causes. In ABC the cost driver’s function is to link the resource consumption with the products. The choice of cost drivers can have large effects on the product’s costs and reveal that products previously regarded profitable are sold with a loss. Purpose: The purpose is to describe and analyse the difficulties regarding choice of cost drivers. Completion: A case study concerning the choice of cost drivers has been carried out at Swedish Tissue. Result: There are no optimal cost drivers. A complex assessment of the pros and cons has to be performed with the costing systems purpose taken into account. Perfect causality should not serve a guideline bur rather to minimize total cost. It includes the cost driver’s cost of measurement and cost of errors caused by decisions based on product costing systems allocating costs poorly caused by the choice of cost driver. Behavioural effects resulting from the choice must also be considered as they can be decisive. An assessment of these three variables has to be conducted, but it is the context, the company structure, the information system and the strategy that determines the complexity. A model for analysing total cost when choosing cost drivers has been developed, in which the three variables are in focus. In case of free capacity companies must know how to handle its cost prior to choosing cost drivers. The choice can affect the appropriateness of the product costing system as a tool for management control. A model has been developed with the purpose to assist in decision making situation regarding handling of free capacity. The discussion concerning free capacity difficulties should be possible to generalise to all companies with free capacity, but primarily to companies within the processing and manufacturing industries. The difficulties discussed by means of analysis model II should be valid, however of different importance, to all companies using cost drivers, but probably also for companies in general that practice cost allocation regardless of cost system