Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico / Made available in DSpace on 2012-10-18T05:28:45Z (GMT). No. of bitstreams: 0Bitstream added on 2014-09-26T00:39:26Z : No. of bitstreams: 1 181782.pdf: 6750249 bytes, checksum: 25522832b2f48428da2efb2965cfd75b (MD5)

Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção. / Made available in DSpace on 2012-10-20T13:05:33Z (GMT). No. of bitstreams: 0 / O estudo fundamentou-se na análise dos custos da indústria automobilística, onde se elaborou um índice de preços para medição da sua inflação interna. Com base nos resultados da pesquisa concluiu-se que, no período analisado, os índices de preços genéricos não se mostraram eficientes para medir a evolução dos custos deste setor, evidenciando a necessidade de elaboração de um índice de preços próprio. A pesquisa foi realizada tendo como base as informações disponibilizadas pela empresa FIAT Automóveis S.A., as quais possibilitaram conhecer a formação do custo de produção de um automóvel, identificando seus componentes e valores agregados durante o processo produtivo, e construir o índice de preços específico para a indústria, instituindo-se com o índice proposto um parâmetro para o controle de gestão dos negócios. This research was based in the analysis of automotive sector costs, where was elaborated a price index for mensuration of its internal inflation. Based on research results was concluded that, in the analised period, the generic price indexes were not efficient to measure the evolution of this sector costs, evidencing the need of elaboration of an own inflation index. The research was accomplished with available information from FIAT Automóveis S.A., what facilitated to know the formation of production cost of a car, identifying its components and aggregated values during productive process, and construction of a price index for the industry, instituting as considered index a parameter for the control of management of business.

Submitted by Cristiane Oliveira (cristiane.oliveira@fgv.br) on 2012-10-03T21:31:37Z No. of bitstreams: 1 1198501685.pdf: 9500639 bytes, checksum: 0bbd5b2081b761961521517712da4b71 (MD5) / Approved for entry into archive by Vera Lúcia Mourão (vera.mourao@fgv.br) on 2012-10-03T21:32:25Z (GMT) No. of bitstreams: 1 1198501685.pdf: 9500639 bytes, checksum: 0bbd5b2081b761961521517712da4b71 (MD5) / Made available in DSpace on 2012-10-03T21:38:04Z (GMT). No. of bitstreams: 1 1198501685.pdf: 9500639 bytes, checksum: 0bbd5b2081b761961521517712da4b71 (MD5) Previous issue date: 1983 / The dissertation aims to present a costing method called.direct costing and its utilization for entreprises' decision making. The dissertation covers five topics: In the first one, it includes a revision of some necessary points for the understanding of the problems of this dissertation. The second topic classifies and analyses the costs in relation to their behaviours, we show their associability and variability. The third topic shows the ielationship between prices, cost, volume and profit, as well as, the contribution analysis. The fourth topic presents the conventional method of costing or absorption costing and he distinction between this and management method or direct costing. Finally, the fifth topic analyses the direct costing procedure and its effect on entreprises' decisions, associated with the bperations's earnings. We can ftnd some softwares annexed for the personal computer HP-41 CV, that aiaim at the solution of some problems found during the work. / Apresenta o método do custeio direto ou variável e sua utilização no planejamento estratégico e controle gerencial como elemento de apoio na tomada de decisão empresarial. A dissertação tem como objetivo apresentar um método called.direct custeio e sua utilização para a tomada de decisão dos Entreprises a dissertação abrange cinco tópicos.