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.

Made available in DSpace on 2016-04-25T18:40:42Z (GMT). No. of bitstreams: 1 Vania Cristina Pastri Gutierrez.pdf: 771475 bytes, checksum: 6cc3870bd78794b31886ed26748b8412 (MD5) Previous issue date: 2009-10-15 / The Standard-Cost is an important indicator of the planning, execution, control and action on the company management, since it represents the cost established prior to the production, being based on previously planned conditions, with a main objective to establish a goal to be accomplished in the execution of the company s activities, and also to provide subsidies to the performance evaluation through the analysis of identified variations. In general, knowing and analyzing the variations between the values and standard measures with the real, implies on identifying its origins and motives, seeking to adopt necessary arrangements to eliminate or at least to reduce the possible deviations and inefficiency. Many companies are adopting the integrated ERP system, which is an information system that integrates all the data and process of an organization into one single system, software with the objective to assist the manager. In this manner, this paper presents a case study of a steel company located on a city in the interior of the state of São Paulo, that utilizes the integrated ERP system. It was analyzed the production of machines on the 101 line which has as a cost center lines 101 and 102, with the intention to identify the deviations between Standard-Cost and real and to verify if the Standard-Cost remains being useful on the expenditures control and management process on a company that uses the integrated ERP system. This paper presents in its specific objective the ERP as a facilitating tool of the standard-cost processing and establish a comparison between the Standard-Cost and the Real Cost, utilizing, for that goal, the method of exploratory research with a Unique Case Study. This paper is justified because it contributes to the scientific community when it opens paths to new suggestions, improvements and applications on this field. Over all, it is verified in the study that the Standard-cost remains being useful and it is reassured that the integrated ERP system as a facilitating tool of the standard-cost processing contributes to the identification of the variations and to the decision making in real time. It becomes evident on worksheets of an assembly lot that some components suffer variations of Efficiency and Price, of Volume, or both. Considering that the conclusions of a study case should not be generalized and that the results of this research were obtained from only one company, it is suggested to the future researchers that the theme of this research be fulfilled in companies of others sectors / O Custo-Padrão é um importante indicador no planejamento, execução, controle e ação na gestão empresarial; uma vez que representa o custo estabelecido anteriormente à produção, baseando-se em condições previamente planejadas, com o objetivo principal de estabelecer uma meta a ser realizada na execução das atividades da empresa, além de fornecer subsídios para a avaliação do desempenho através das análises das variações identificadas. De forma geral, conhecer e analisar as variações entre os valores e medidas padrões com o real, implica em identificar suas origens e motivos, buscando adotar providências necessárias para eliminar ou ao menos diminuir os possíveis desvios e ineficiência. Muitas empresas vêm adotando o ERP que é um sistema de informação que integra todos os dados e processos de uma organização em um único sistema, software com o objetivo de auxiliar o gestor. Nesse sentido, esse trabalho apresenta um estudo de caso em uma metalúrgica que fabrica máquinas agrícolas, localizada no interior do estado de São Paulo, que utiliza o sistema integrado ERP. Foram analisadas a produção de máquinas na linha 101 que tem como centro de custos as linhas 101 e 102 com intuito de identificar os desvios entre custopadrão e real e verificar se o Custo-Padrão continua sendo útil no processo de planejamento e controle de custos em uma empresa que usa o sistema integrado ERP. O trabalho apresenta em seu objetivo especifico o ERP como ferramenta facilitadora do processamento do custo-padrão e estabelece uma comparação entre o Custo-Padrão e o Custo Real, utilizando para este objetivo, o método de pesquisa exploratória com Estudo de Caso Único. Este estudo justifica-se por contribuir para a comunidade científica ao abrir caminhos a novas sugestões, melhorias e aplicações nessa área. Em linhas gerais, verificou-se no estudo que o Custo-Padrão continua sendo útil e constata-se que o sistema integrado ERP como ferramenta facilitadora do processamento do Custo-Padrão contribui para a identificação das variações e para a tomada de decisão em tempo real. Evidencia-se em planilhas de um lote de montagem que alguns componentes sofrem variações de Eficiência e Preço, de Volume, ou ambas. Considerando que não se deve generalizar as conclusões de um estudo de caso e que os resultados desta pesquisa foram obtidos de uma única empresa, sugere-se aos futuros pesquisadores que a temática dessa pesquisa seja realizada em empresas de outros setores

Seit 2002 wird das Standardkosten-Modell (SKM) als Ansatz zur Messung von Bürokratiekosten in einer Vielzahl von OECD-Ländern, darunter Deutschland und Großbritannien, angewendet. Im Zentrum dieser Arbeit steht die Frage, warum im Regulierungsreform-Nachzüglerland Deutschland die Ausweitung des Ansatzes auf den Bereich Bürger seit Jahren auf der politischen Agenda steht und bereits erste Schritte zur Umsetzung unternommen wurden, während SKM Bürger im Regulierungsreform-Vorreiterland Großbritannien scheinbar nie auf der Agenda stand. In Anlehnung an einen von Kingdon entwickelten Agenda-Setting-Ansatz werden Unterschiede im Bereich der Problemwahrnehmung, in der Bewertung der Policy SKM sowie im politischen Entstehungsprozess untersucht. Hierbei zeigt sich, dass hinsichtlich der Wahrnehmung des Problems der Bürokratiebelastung signifikante Unterschiede zwischen Deutschland und Großbritannien bestehen, die sich vor allem auf die in Deutschland höhere Intensität der Problemwahrnehmung beziehen. Weitere Unterschiede bestehen bezüglich der Bewertung der Policy SKM, die in Deutschland eine höhere Medienaufmerksamkeit erhält und allgemein positiver bewertet wird. Auch der Entstehungsprozess des SKM, der in Deutschland wesentlich stärker politisiert war als in Großbritannien, trägt zur Erklärung der beobachteten Unterschiede im Agenda-Setting bei. / Since 2002 the Standard Cost Model (SCM) has been used for the measurement of administrative burdens in several OECD countries, among them Germany and the UK. The central question explored in this article is why in the regulatory reform “laggard country” Germany the application of the SCM at the citizen level has been on the political agenda for several years, with the first steps already taken towards implementation, while in the regulatory reform “leader country” UK, the use of the SCM for the measurement of citizens’ administrative burdens has apparently never been on the agenda. Using an agenda setting model developed by Kingdon, differences in the areas of problem perception, assessment of the SCM as a policy, and the political introduction process of the policy are investigated. It is shown that regarding the perception of the problem of bureaucracy significant differences between Germany and the UK exist, in particular relating to the higher intensity of problem perception in Germany. Additional differences are identified regarding the assessment of the SCM policy which has received more media coverage in Germany and is also generally more positively received there. Differences identified in the introduction process, which in Germany has been much more politicised than in the UK, constitute additional explanatory factors.

Nachdem die deutsche Ministerialverwaltung seit nunmehr zwei Jahrzehnten die Anwendung von Folgenabschätzungen weitestgehend ignoriert hat, beschloss das Bundeskabinett im April 2006 ein neues Instrument der better regulation einzuführen: das Standardkosten-Modell (SKM). Ziel der vorliegenden Studie ist es, die Wirksamkeit dieses Instruments zu untersuchen. Dazu wird ein qualitativer Bewertungsmaßstab deduktiv hergeleitet, operationalisiert und empirisch getestet. Das SKM wird demzufolge dann als wirksam erachtet, wenn es 1.) das Kräfteverhältnis zwischen Regulierungsbefürwortern und Regulierungsskeptikern zu Gunsten Letzterer verschiebt und 2.) mit der Einführung des Instruments die Weichen für einen Wandel der Regulierungskultur in der Ministerialverwaltung gestellt werden. Es zeigt sich, dass das Instrument gemäß Annahme 1 als Erfolg bewertet werden kann. Allerdings relativiert sich das Ergebnis, da Annahme 2 nicht erfüllt wird. / After the ministries in Germany have kept ignoring the appliance of impact assessments for more than two decades, the German government decided in April 2006 to introduce a new ‘better regulation’ tool: the Standard Cost Model (SCM). This paper is going to evaluate the SCM’s effectiveness. For this purpose, a qualitative “measure” of success is going to be deductively developed, operationalized, and empirically tested. Hence, the SCM is regarded to be effective if it 1.) shifts the balance of power between regulation supporters and regulation skeptics in favor of the latter and if the SCM 2.) introduces a change of the regulatory culture within public administration. As a result, it turns out that the instrument with respect to hypothesis 1 can be evaluated as a success. However, this success has to be put into perspective because hypothesis 2 does not apply.

Bakgrund och problem: Långtidssjukfrånvaron har länge varit ett uppmärksammat problem och flertalet åtgärder har satts in för att minska denna. På senare tid har korttidssjukfrånvaron dock lyfts fram som ett ytterligare problem och erhållit en större uppmärksamhet i takt med dess ökning. Korttidssjukfrånvaro syns inte i offentlig statistik förrän efter den åttonde dagen och är därmed svår att studera. Likaså kan kostnaden för korttidssjukfrånvaron vara svår att fastställa eftersom korttidssjukfrånvaro består av både direkta- och indirekta kostnader. Syfte: Syftet med denna studie är att beskriva och förklara hur stora kostnaderna är för den korttidssjukfrånvarande socialsekreteraren på en enhet i Växjö kommun. Utifrån dessa kostnader ska sedan en metodik utformas för att kunna fastställa en standardkostnad för vad korttidssjukfrånvaro per timme kostar. Metod: Under studiens gång har en abduktiv forskningsansats, en kvalitativ forskningsstrategi och en fallstudie som undersökningsdesign nyttjats. Vidare har de metodologiska valen motiverats väl. Slutsats: Vi har i denna studie kommit fram till att kostnader för korttidssjukfrånvaro på berörd enhet består av kvarvarande lönekostnader och kostnader för överanställningar. / Background and Problem: Long-term sick leave has long been a recognized problem and several measures have been taken to reduce it. However more recently, short-term sick leave has been highlighted as an additional problem and received a greater attention in pace with its growth. Short-term sick-leave doesn’t appear in official statistics until after the eighth day and is therefore difficult to study. Similarly, the cost of short-term sick-leave is difficult to establish since it consists of both direct and indirect costs. Objective: The aim of this study is to describe and explain what the costs are for the short-term sick leave social worker at a unit in Växjö municipality. Based on these costs a methodology then will be designed to establish a standard cost for what short-term sick leave per hour costs. Method: During the study an abductive research approach, a qualitative research approach and a case study research design has been utilized. Furthermore, the methodological choices have been justified well. Conclusion: We have in this study concluded that the cost of short-term sick leave for the unit in question consists of the remaining wage costs and over employment costs.

Made available in DSpace on 2016-07-01T11:59:28Z (GMT). No. of bitstreams: 2 license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) 5.pdf: 1385400 bytes, checksum: aa1c5bb4ba27782d8e9f7b4d424eacc3 (MD5) Previous issue date: 2015 / Made available in DSpace on 2016-07-21T14:39:35Z (GMT). No. of bitstreams: 2 5.pdf: 1385400 bytes, checksum: aa1c5bb4ba27782d8e9f7b4d424eacc3 (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2015 / Fundação Oswaldo Cruz. Instituto de Tecnologia em Fármacos/Farmanguinhos. Rio de Janeiro, RJ, Brasil. / A Contabilidade de Custos é um instrumento gerencial que atende as finalidades básicas do planejamento, controle e decisão utilizando seus sistemas de custeios que permite coletar, processar e fornecer as informações. No planejamento as informações de custos são utilizadas na formação e fixação de metas e controle. Auxilia no processo decisório apresentando dados quantitativos para os gestores tomarem decisões a curto, médio e longo prazo.O projeto de aprimoramento do método de apuração da Mão de Obra Direta (MOD) do Custo Padrão para um medicamento no Instituto Tecnológico em Fármacos Farmanguinhos/FIOCRUZ teve como objetivo principal apurar o tempo padrão das etapas de Compressão de comprimidos e de Embalagem pelo método do estudo de Tempos que gerou resultados capazes de desenvolver parâmetros de aferição, reduzir as incertezas e garantir maior confiabilidade na qualidade das informações na gestão e no controle de custos. À medida que se obteve maior aferição destas informações permitiu realizar uma análise dos custos com maior nível de detalhamento nas linhas de produção reduzindo as incertezas para o processo decisório. Determinar o tempo necessário para que uma pessoa treinada e qualificada execute um procedimento operacional em tempo hábil com o menor custo é preciso um acompanhamento in loco dessas atividades operacionais para melhor entendimento do processo dentro do contesto da realidade. O modelo de aferição da mão de obra direta desenvolvido com o método do estudo de Tempos tornou evidente que a precisão das informações fornece dados representativos para tornar a investigação empírica uma informação cada vez mais confiável e de qualidade para o Gestor. / Cost accounting is a management instrument that meets the basic purposes of planning, control and decision using its costs systems that allows you to collect, process and provide the information. In planning, cost information is used in training and goal setting and control. It assists in the decision making process presenting quantitative data for managers to take short, médium and long-term decisions. The improvement project of the method for calculating the Direct Labor (MOD) of the Standard Cost for a medication in the Technological Institute of Drugs – Farmaguinhos/FIOCRUZ aimed to determine the standard Time of the steps of compression of pills and packaging by the method the study of the times that generated results capable of developing benchmarks, reduce uncertainty and ensure greater reliability in the quality of information in the management and control costs. As we got higher assessment of this information, it was possible to conduct an analysis of the costs with greater level of detail in the production lines, reducing the uncertainty in the decision-making process. To determine the time required for a person trained and qualified to perform an operational procedure in a timely manner with the lowest cost, it is necessary an in-situ monitoring of these operational activities for better understanding of the process within the reality contest. The measurement model of direct labor developed with the Times study method made it clear that the accuracy of information provides representative data to make empirical research in an increasingly reliable information and quality Manager.

With widespread of harmful attacks against enterprises' electronic services, information security readiness of these enterprises is becoming of increasing importance for establishing the required safe environment for such services. Various approaches are proposed to manage enterprise information security risks and to assess its information security readiness. These approaches are, however, not adequate to manage information security risks, as all required information security components of its structural and procedural dimensions have not considered. In addition, current assessment approaches lack numerical indicators in assessing enterprise information security readiness. Furthermore, there is no standard approach for analysing cost versus benefit in selecting recommended protection measures. This thesis aims at contributing to the knowledge by developing comprehensive Enterprise Information Security Risk Management (EISRM) framework that integrates typical approaches for information security risk management, and incorporates main components of key risk management methodologies. In addition, for supporting phases of the proposed EISRM framework, analytical models for enterprise information security readiness assessment and cost-benefit analysis are developed. The practical evaluation, using the proposed enterprise information security readiness assessment model has been performed depending on a developed investigation form that used to investigate nine enterprises inside Saudi Arabia. The results demonstrate the effectiveness of the model in assessing and comparing enterprises information security readiness at all levels of the model, using numerical indicators and graphical representations. The EISRM framework and the analytical models presented in this research can be used by enterprises as single point of reference for assessing and cost effectively improving their information security readiness.

Verslo subjektų veikla yra reglamentuota teisės aktų, siekiant kontroliuoti teisinių santykių dalyvių veiksmus. Tokia kontrolė, be kitų jos formų, pasireiškia ir per teisė aktuose nustatytus informacinius reikalavimus pateikti tam tikrą informaciją, statistinius duomenis ar kitokio pobūdžio medžiagą. Vykdydami teisės aktuose nustatytus reikalavimus, verslo subjektai neišvengiamai patiria išlaidų, kurių tikslus ar apytikslis dydis, nenaudojant specialių apskaičiavimo metodų, dažniausiai lieka nežinomas, todėl neįmanoma vykdyti išlaidų stebėsenos ir įvertinti teisės aktais verslo sektoriui daromos įtakos. Didžiulę atskaitomybės naštą įmonėms sukelia valstybės valdymo institucijų reikalavimai, įgyvendinant teisės aktų nuostatas, pateikti pačią įvairiausią informaciją apie įmonių veiklą ir jos rezultatus. Kadangi šios informacijos srautas nėra centralizuotas, todėl reikalavimų pateikti informaciją nuolat daugėja. Nekoordinuojant informacijos pateikimo, daugėja faktų, kada tos pačios informacijos prašo kelios institucijos arba tai pačiai informacijai pateikti reikia pildyti skirtingas formas ar anketas. Išlaidos, kurias patiria verslo subjektai, vykdydami teisės aktų reikalavimus (informaciniai įpareigojimai), sudaro administracinę naštą. Norint kiekybiškai išmatuoti verslo subjektų patiriamas išlaidas, būtina taikyti specialius įvertinimo metodus. Labiausiai išvystytas ir leidžiantis tiksliausiai įvertinti tokias išlaidas yra standartinis išlaidų modelis. / The business is regulated by legislation in order to control the legal relations of the participants. Such control is implemented by legislation and institute information requirements to provide certain information, statistics or other type of material. Fulfilling legislative requirements business entities inevitably experience costs that usually remain unknown if special methods of calculation are not used. It is impossible to carry out the costs of monitoring and evaluate the impact of legislation on the business sector if data is missing. The requirements of public administration institutions to provide various information about companies’ activity and results cause a huge burden to companies. As the flow of such information is not centralized and the requirements to provide information constantly increase. Without coordinating the presentation of such information, the number of facts when the same information is requested by various authorities or the same information is required to fill in different forms or questionnaires increase. The costs incurred by businesses performing the requirements of the law (for information obligations), compose the administrative burden. In order to quantitatively measure the costs experienced by business entities it is needed to use special methods of valuation. The most developed and allowing to evaluate such costs most accurately method is the standard cost model.

Esta pesquisa apresenta um modelo de custeio para apoiar decisão de formação de preços em indústrias de produção sob encomenda. Trata-se de um modelo híbrido que se vale de diferentes métodos de custeio, os quais são, por sua vez, utilizados complementarmente uns aos outros de forma a indicar adequadamente os custos e despesas ocorridos em sistemas de produção sob encomenda para uso no auxílio à formação de preços, tais como, custos de matérias primas, de transformação e despesas fixas indiretas. O modelo se vale dos seguintes métodos: custeio-padrão, custeio por unidade de esforços da produção UEP e custeio baseado em atividades e tempo - TDABC. O modelo proposto foi aplicado em uma indústria de projeto e produção sob encomenda para o setor elétrico permitindo um estudo comparativo acerca da decisão de preços em relação ao modelo atualmente utilizado e o novo modelo proposto. Na comparação realizada, para um produto selecionado, observou-se que ao se utilizar o novo modelo o preço baseado em custos deveria ser 15.5% inferior àquele que se definiria a partir do modelo atualmente aplicado pela indústria, mostrando ter o modelo proposto um tratamento mais coerente em relação aos custos de transformação e despesas da estrutura de apoio se comparado ao modelo atual, refletindo diretamente na competitividade da indústria na medida em que um preço além daquele fixado pela concorrência para uma produção sob encomenda pode afugentar a colocação do pedido pelo potencial cliente. / This research presents a cost model to support the pricing decision in make-to-order industries. The developed hybrid model uses different costing methods, which are, in turn, used in addition to each other presenting indicate adequately the costs and expenditures that occurred in make-to-order systems of production for support pricing decision, such as costs of raw materials, processing and indirect fixed costs. The model takes advantages of the following methods: standard costing, cost per added value unit - AVU and time-driven activity-based costing - TDABC. The proposed model was applied to a make-to-order Company, in this way, allowing a comparative study for the decision of prices between the new model and the current one. In a comparison, considering a selected product, It was observed that, using the new model, the price based on costs would be 15.5% lower than that which was settled using the model currently applied by the company, It shows that the proposed model may treat the processing costs and structures expenditures more consistent when compared to the current model, in this way reflecting the company\'s competitiveness as the price beyond that settled by the competitors for a make-to-order production can stave off placing an order from a potential customer.