Esta pesquisa trata de uma abordagem dos princípios de custeio e Custeio ABC como ferramentas para a tomada de decisão gerencial de uma empresa agrícola de Primavera do Leste – MT, através do levantamento e análise dos custos da safra de soja que ocorreu de Setembro de 2011 a Abril de 2012. Tem-se por objetivo principal o desenvolvimento de um controle de custos em pequenas propriedades agrícolas, tendo como escopo o cultivo da soja. Apresenta-se uma análise dos custos da soja através dos princípios de custeio e utiliza-se do método de Custeio ABC para encontrar os recursos disponíveis da safra de soja, as principais atividades desenvolvidas, bem como os produtos que as absorvem e seus custos. Nos resultados, destaca-se que os sócios beneficiam-se de maiores retiradas por usarem os próprios recursos nos custeios de plantio; o manejo correto do solo com o plantio direto evita o reparo do mesmo na safra da soja, o que é favorável na medida que a cultura reparadora de milheto deve ser feita no mesmo período da safra de milho, que é um produto de valor inferior no mercado; a cultura do milho absorve uma parcela dos custos alocados para a soja, devido à utilização no plantio direto de mão-de-obra e máquinas; as atividades do processo de plantio e de controle são as que mais custos absorvem e devem receber atenção especial através da gestão financeira; a atividade do processo de colheita é a que absorve maior energia de maquinários e mão-de-obra, sendo importante que esta atividade seja acompanhada por uma boa gestão de pessoas com métodos de motivação, treinamento e qualidade de trabalho. / This paper treats of costs issues and ABC costs as management tools for an agricultural company of Primavera do Leste – MT, through the research and analysis of the soybean harvest that occurred from September/2011 through April/2012. The main objective is the development of a system proposal to evaluate and control the costs of agricultural properties, where the main activity is the soybean production. Presents an analysis of soybean costs, through the costing issues. Uses the ABC costing to find the available resources to the soybean harvest, the main activities that have been developed, as well the products which evolves its costs. Results it was possible to get a conclusion that the partners benefit from the biggest gets, because use their own resources in the planting costs; the correct soil dealing with the correct planting avoids its repairing in the soybean harvest the repairing culture from millet must be done in the same period of corn harvest, that is a cheaper product in the commercial market; the corn cultivation absorbs part of the soybean resources because of its utilization in the direct planting, labor and machines. The activities from the planting process and control are those which absorb the most of costs and must receive special attention through the financial management; the activity of harvesting is the one which absorbs the most of energy’s machinery and labor, so must have agility and ability because of the short time to be realized, it’s important to control it, through the people’s management and motivation activities, training and labor quality.

Esta pesquisa trata de uma abordagem dos princípios de custeio e Custeio ABC como ferramentas para a tomada de decisão gerencial de uma empresa agrícola de Primavera do Leste – MT, através do levantamento e análise dos custos da safra de soja que ocorreu de Setembro de 2011 a Abril de 2012. Tem-se por objetivo principal o desenvolvimento de um controle de custos em pequenas propriedades agrícolas, tendo como escopo o cultivo da soja. Apresenta-se uma análise dos custos da soja através dos princípios de custeio e utiliza-se do método de Custeio ABC para encontrar os recursos disponíveis da safra de soja, as principais atividades desenvolvidas, bem como os produtos que as absorvem e seus custos. Nos resultados, destaca-se que os sócios beneficiam-se de maiores retiradas por usarem os próprios recursos nos custeios de plantio; o manejo correto do solo com o plantio direto evita o reparo do mesmo na safra da soja, o que é favorável na medida que a cultura reparadora de milheto deve ser feita no mesmo período da safra de milho, que é um produto de valor inferior no mercado; a cultura do milho absorve uma parcela dos custos alocados para a soja, devido à utilização no plantio direto de mão-de-obra e máquinas; as atividades do processo de plantio e de controle são as que mais custos absorvem e devem receber atenção especial através da gestão financeira; a atividade do processo de colheita é a que absorve maior energia de maquinários e mão-de-obra, sendo importante que esta atividade seja acompanhada por uma boa gestão de pessoas com métodos de motivação, treinamento e qualidade de trabalho. / This paper treats of costs issues and ABC costs as management tools for an agricultural company of Primavera do Leste – MT, through the research and analysis of the soybean harvest that occurred from September/2011 through April/2012. The main objective is the development of a system proposal to evaluate and control the costs of agricultural properties, where the main activity is the soybean production. Presents an analysis of soybean costs, through the costing issues. Uses the ABC costing to find the available resources to the soybean harvest, the main activities that have been developed, as well the products which evolves its costs. Results it was possible to get a conclusion that the partners benefit from the biggest gets, because use their own resources in the planting costs; the correct soil dealing with the correct planting avoids its repairing in the soybean harvest the repairing culture from millet must be done in the same period of corn harvest, that is a cheaper product in the commercial market; the corn cultivation absorbs part of the soybean resources because of its utilization in the direct planting, labor and machines. The activities from the planting process and control are those which absorb the most of costs and must receive special attention through the financial management; the activity of harvesting is the one which absorbs the most of energy’s machinery and labor, so must have agility and ability because of the short time to be realized, it’s important to control it, through the people’s management and motivation activities, training and labor quality.

Esta pesquisa trata de uma abordagem dos princípios de custeio e Custeio ABC como ferramentas para a tomada de decisão gerencial de uma empresa agrícola de Primavera do Leste – MT, através do levantamento e análise dos custos da safra de soja que ocorreu de Setembro de 2011 a Abril de 2012. Tem-se por objetivo principal o desenvolvimento de um controle de custos em pequenas propriedades agrícolas, tendo como escopo o cultivo da soja. Apresenta-se uma análise dos custos da soja através dos princípios de custeio e utiliza-se do método de Custeio ABC para encontrar os recursos disponíveis da safra de soja, as principais atividades desenvolvidas, bem como os produtos que as absorvem e seus custos. Nos resultados, destaca-se que os sócios beneficiam-se de maiores retiradas por usarem os próprios recursos nos custeios de plantio; o manejo correto do solo com o plantio direto evita o reparo do mesmo na safra da soja, o que é favorável na medida que a cultura reparadora de milheto deve ser feita no mesmo período da safra de milho, que é um produto de valor inferior no mercado; a cultura do milho absorve uma parcela dos custos alocados para a soja, devido à utilização no plantio direto de mão-de-obra e máquinas; as atividades do processo de plantio e de controle são as que mais custos absorvem e devem receber atenção especial através da gestão financeira; a atividade do processo de colheita é a que absorve maior energia de maquinários e mão-de-obra, sendo importante que esta atividade seja acompanhada por uma boa gestão de pessoas com métodos de motivação, treinamento e qualidade de trabalho. / This paper treats of costs issues and ABC costs as management tools for an agricultural company of Primavera do Leste – MT, through the research and analysis of the soybean harvest that occurred from September/2011 through April/2012. The main objective is the development of a system proposal to evaluate and control the costs of agricultural properties, where the main activity is the soybean production. Presents an analysis of soybean costs, through the costing issues. Uses the ABC costing to find the available resources to the soybean harvest, the main activities that have been developed, as well the products which evolves its costs. Results it was possible to get a conclusion that the partners benefit from the biggest gets, because use their own resources in the planting costs; the correct soil dealing with the correct planting avoids its repairing in the soybean harvest the repairing culture from millet must be done in the same period of corn harvest, that is a cheaper product in the commercial market; the corn cultivation absorbs part of the soybean resources because of its utilization in the direct planting, labor and machines. The activities from the planting process and control are those which absorb the most of costs and must receive special attention through the financial management; the activity of harvesting is the one which absorbs the most of energy’s machinery and labor, so must have agility and ability because of the short time to be realized, it’s important to control it, through the people’s management and motivation activities, training and labor quality.

No description available.

Researchers are interested in value chain analysis to identify the different opportunities for cost savings. The literature have been narrow in scope and addressed specific problems; however none has addressed the need for a general framework that can be used as a standard template in the supply chain cost management and optimization, though Dekker and Goor (2000) said that the goal was to develop a model that would allow direct comparison of specific activities between firms, such as warehousing activities costs. There was no indication in the literature of a cost model that can identify all costs and cost drivers through the supply chain. Some firms built models to analyze the effect of changes in activities but only with limited activities such as logistics. The purpose of this research is to create a general framework that can express the cost data for the partners of the supply chain in similar terms. The framework will layout the common activities identified within the firm and the relationship of these activities between the partners of the supply chain, and the framework will identify the effect of changes in activities on other partners within the supply chain. Cost information will help in making decisions about pricing, outsourcing, capital expenditures, and operational efficiency. The framework will be able to track cost through the chain, which will improve the flexibility of the supply chain to respond to rapidly changing technology. The framework will help in developing product strategy paradigms that encompass the dynamics of the market, in particular with respect to the technology adoption lifecycle.

El presente trabajo de tesis ha sido desarrollado para dar en evidencia la influencia de los costos en la fijación de precios para la toma de decisiones gerenciales en el sector manufactura de Lima, Perú. La hipótesis de investigación es: El sistema de costeo ABC influye positivamente en la fijación de precios de productos para la toma de decisiones gerenciales en el sector manufactura de Lima, Perú. La investigación es de tipo investigación mixta, en la cual se realizó las entrevistas de profundidad, encuestas y caso práctico en la empresa Pulpeado SAC, identificando la variable independiente al Sistema de Costeo ABC y las variables dependientes fijación de precios y toma de decisiones gerenciales. En conclusión, del presente trabajo podemos afirmar que existe una influencia positiva del Sistema de costeo ABC en la fijación de precios de productos para la toma de decisiones gerenciales. Nuestra recomendación es implementar el Sistema de costeo ABC para conocer los costos de los productos con una mayor precisión e identificar las actividades que generan valor, lo cual otorgar una ventaja a las empresas en el proceso de fijación de precios para la toma de decisiones gerenciales. / This thesis work has been developed to show the influence of the costs in the pricing for management decision making in the manufacturing sector of Lima, Peru. The research hypothesis is: The ABC costing system positively influences the pricing of products for management decision making in the manufacturing sector of Lima, Peru. The investigation is of mixed research type, in which the depth interview, survey and practical case was carried out in the company Pulpeado S.A.C., identifying the independent variable to the ABC Costing System and the dependent variables the pricing and management decision making. In conclusion, from this work we can affirm that there is a positive influence of the ABC Costing System in the pricing of products for management decision making. Our recommendation is to implement the ABC Costing System to know the costs of the products with a greater degree of precision and identify the activities that generate value, which gives an advantage to companies in the process of pricing for decision making management. / Tesis

Made available in DSpace on 2015-03-05T19:15:17Z (GMT). No. of bitstreams: 0 Previous issue date: 26 / Nenhuma / O objetivo deste estudo é contribuir com a mensuração de custos intangíveis. Inicialmente, fez-se uma revisão da literatura sobre Estratégia, Ativos Intangíveis, Fatores Intangíveis, Custos Intangíveis, Custeio ABC e matriz de relação. Na sequência, detalhou-se o modelo proposto por Diehl (1997) para a mensuração de custos intangíveis e acrescentou-se a priorização dos fatores intangíveis por meio de técnicas qualitativas como a entrevista não estruturada e a matriz de priorização a partir da seleção dos atributos constantes na estratégia empresarial comparados com os fatores intangíveis mais citados pelos gestores. Tal modelo foi aplicado na empresa de Trens Urbanos de Porto Alegre (Trensurb S/A). O período para análise dos custos intangíveis foi de novembro de 2007 a outubro de 2008, em razão de ser o período cujo sistema interno de custeio encontrava-se completo e fidedigno aos dados contábeis. Com a priorização do fator intangível imagem empresarial, foi possível mensurar o que foi gasto para manter esse / Present research subject is measuring intangible costs. First of all, it was done a literature revision on Strategy, Intangible Assets, Intangible Factors, Intangible Costs, ABC Costing and relation matrix. On sequence, it is detailed model proposed by Diehl (1997) for intangible cost measurement. It is added intangible factor preference qualitative techniques as per non-structured interview and preference matrix from attributes selection regarding management strategy, compared with the most intangible factors quoted by management. Such model was applied at Porto Alegre’s Trens Urbanos company - Trensurb S/A. Intangible costs analysis period was from November, 2007 to October 2008 when costing internal system is complete and reliable with accounting data. From the intangible factor selection “company image”, it was possible measuring how much was spend to maintain such intangible factor on the last twelve months at the organization. Since methodology applying it was verified its applicability, over all on org

Då tillverkningsindustrin går mot en högre grad av kundanpassning och implementering av Lean, samtidigt som föråldrade traditionella kalkyleringsmetoder fortfarande används i moderna industriföretag, är det intressant att utreda relationerna mellan produktionsflöden av kundanpassad karaktär, Lean samt olika kalkyleringsmetoder. Syftet är att öka kostnadsprecisionen i förkalkylen för ett produktionsflöde av kundanpassad och Lean karaktär och beskriva en generaliserbar arbetsprocess för detta. Syftet är även att ta fram generella rekommendationer för val av kalkyleringsmetod genom att utifrån denna produktions karaktär genomföra en jämförande analys av kalkyleringsmetoder (traditionella kalkylmetoder, ABC och kalkylering enligt Lean). Genom en litteraturstudie samt en fallstudie av ett produktionsflöde med många varianter och inslag av Lean har båda syftena uppfyllts. Fallstudien har utförts genom intervjuer och observationer. Problem och positiva faktorer som enligt litteratur karaktäriserar produktion av kundanpassade produkter har även återfunnits på fallföretaget. Det sambandet har kunnat användas för att stödja analysen av relationerna. Relationerna mellan kalkyleringsmetoder, Lean samt produktionsflöden av kundanpassad karaktär har analyserats genom att jämföra litteratur och resultat från fallstudien. Det framkom att Value Stream Costing (VSC) är den mest lämpliga kalkyleringsmetoden för produktionsflöden med kundanpassade produkter som uppnått en hög mognadsgrad av Lean. Förkalkyleringen på fallföretaget är beroende av tillförlitliga operationstider, vilket tagits fram på fallföretaget samtidigt som en generell arbetsprocess utarbetats. Operationstiderna togs i detta fall fram genom videoupptagning av produktionsmomenten samt efterföljande analys i mjukvaran AviX. Genom att följa den generella arbetsprocessen som utarbetats erhålls både ett bra underlag till förkalkylering samt ständiga förbättringar i produktionsflödet. Eftersom forskning visar att Lean bör implementeras i hela organisationen om full fördel med Lean ska uppnås, kan VSC vara en utmärkt kalkyleringsmetod för att komma ifrån föråldrade, traditionella kalkyleringsmetoder samtidigt som denna kalkyleringsmetod förenklar kalkylering i produktion av kundanpassad karaktär. / Since the manufacturing industry is heading for a higher level of customization and implementation of Lean, at the same time as outmoded traditional costing methods is still used in modern industrial organizations, it is interesting to explore the relations between production flows of customized character, Lean and different costing methods. The purpose of this thesis is to increase the cost precision in the preliminary calculation for a product flow of customer adapted and Lean character, and to describe a generalizable work process for this. The purpose is also to develop general recommendations regarding the choice of costing methods by, on a basis of the character of this production, a comparative analysis of costing methods (traditional costing methods, ABC and Lean accounting/VSC). Through a literature study and a case study of a production flow with a high level of variety and influence from Lean, both of the purposes has been fulfilled. The case study has been accomplished through interviews and observations. Problems and positive elements that according to literature characterize the production of customized products have also been found in the case company. That connection has been used to support the analysis of the relations. The relations between costing methods, Lean and production flows of customized character has been analyzed through a comparison between findings in literature and results from the case study. It has been found that Value Stream Costing (VSC) is the most appropriate costing method for production flows of customized products that has reached a high maturity level of Lean. The preliminary costing is dependent on reliable operation times which have been produced on the case study company, while a general work process has been developed. The operation times were in this case identified through video recordings of the production moments and a following analysis in the software AviX. By following the general work process that has been developed, useful material for preliminary costing and continuous improvements in the production flow will be obtained. Since research is showing that Lean should be implemented in the whole organization if full advantages of Lean shall be obtained, VSC is found to be an ideal costing method to replace outmoded, traditional costing methods at the same time as this costing method simplifies costing in production flows of customized character.