Aplicabilidade do custo-padrão com o auxílio do ERP no processo de planejamento e controle dos custos
Main Author: | |
---|---|
Publication Date: | 2009 |
Format: | Master thesis |
Language: | por |
Source: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Download full: | https://tede2.pucsp.br/handle/handle/1751 |
Summary: | 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 |
id |
PUC_SP-1_9eae1b127a1ac730960bcf882f5b837c |
---|---|
oai_identifier_str |
oai:repositorio.pucsp.br:handle/1751 |
network_acronym_str |
PUC_SP-1 |
network_name_str |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
repository_id_str |
|
spelling |
Robles Junior, Antoniohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4131182T4Gutierrez, Vania Cristina Pastri2016-04-25T18:40:42Z2010-01-222009-10-15Gutierrez, Vania Cristina Pastri. Applicability of the standard-Cost with the assistance of ERP in the process of the expenditures control and management process. 2009. 165 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2009.https://tede2.pucsp.br/handle/handle/1751The 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 sectorsO 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 setoresapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/2997/Vania%20Cristina%20Pastri%20Gutierrez.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBRCiências Cont. AtuariaisCusto-padrãoCusto realERPContabilidade de custoControle de custoStandard-costReal costCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISAplicabilidade do custo-padrão com o auxílio do ERP no processo de planejamento e controle dos custosApplicability of the standard-Cost with the assistance of ERP in the process of the expenditures control and management processinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTVania Cristina Pastri Gutierrez.pdf.txtVania Cristina Pastri Gutierrez.pdf.txtExtracted texttext/plain276245https://repositorio.pucsp.br/xmlui/bitstream/handle/1751/3/Vania%20Cristina%20Pastri%20Gutierrez.pdf.txt9397bd257b86a1eef3c21b8cef66cefdMD53ORIGINALVania Cristina Pastri Gutierrez.pdfapplication/pdf771475https://repositorio.pucsp.br/xmlui/bitstream/handle/1751/1/Vania%20Cristina%20Pastri%20Gutierrez.pdf6cc3870bd78794b31886ed26748b8412MD51THUMBNAILVania Cristina Pastri Gutierrez.pdf.jpgVania Cristina Pastri Gutierrez.pdf.jpgGenerated Thumbnailimage/jpeg1943https://repositorio.pucsp.br/xmlui/bitstream/handle/1751/2/Vania%20Cristina%20Pastri%20Gutierrez.pdf.jpgcc73c4c239a4c332d642ba1e7c7a9fb2MD52handle/17512022-04-28 17:50:37.932oai:repositorio.pucsp.br:handle/1751Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-04-28T20:50:37Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Aplicabilidade do custo-padrão com o auxílio do ERP no processo de planejamento e controle dos custos |
dc.title.alternative.eng.fl_str_mv |
Applicability of the standard-Cost with the assistance of ERP in the process of the expenditures control and management process |
title |
Aplicabilidade do custo-padrão com o auxílio do ERP no processo de planejamento e controle dos custos |
spellingShingle |
Aplicabilidade do custo-padrão com o auxílio do ERP no processo de planejamento e controle dos custos Gutierrez, Vania Cristina Pastri Custo-padrão Custo real ERP Contabilidade de custo Controle de custo Standard-cost Real cost CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Aplicabilidade do custo-padrão com o auxílio do ERP no processo de planejamento e controle dos custos |
title_full |
Aplicabilidade do custo-padrão com o auxílio do ERP no processo de planejamento e controle dos custos |
title_fullStr |
Aplicabilidade do custo-padrão com o auxílio do ERP no processo de planejamento e controle dos custos |
title_full_unstemmed |
Aplicabilidade do custo-padrão com o auxílio do ERP no processo de planejamento e controle dos custos |
title_sort |
Aplicabilidade do custo-padrão com o auxílio do ERP no processo de planejamento e controle dos custos |
author |
Gutierrez, Vania Cristina Pastri |
author_facet |
Gutierrez, Vania Cristina Pastri |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Robles Junior, Antonio |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4131182T4 |
dc.contributor.author.fl_str_mv |
Gutierrez, Vania Cristina Pastri |
contributor_str_mv |
Robles Junior, Antonio |
dc.subject.por.fl_str_mv |
Custo-padrão Custo real ERP Contabilidade de custo Controle de custo |
topic |
Custo-padrão Custo real ERP Contabilidade de custo Controle de custo Standard-cost Real cost CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Standard-cost Real cost |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
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 |
publishDate |
2009 |
dc.date.issued.fl_str_mv |
2009-10-15 |
dc.date.available.fl_str_mv |
2010-01-22 |
dc.date.accessioned.fl_str_mv |
2016-04-25T18:40:42Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Gutierrez, Vania Cristina Pastri. Applicability of the standard-Cost with the assistance of ERP in the process of the expenditures control and management process. 2009. 165 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2009. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/1751 |
identifier_str_mv |
Gutierrez, Vania Cristina Pastri. Applicability of the standard-Cost with the assistance of ERP in the process of the expenditures control and management process. 2009. 165 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2009. |
url |
https://tede2.pucsp.br/handle/handle/1751 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.publisher.program.fl_str_mv |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais |
dc.publisher.initials.fl_str_mv |
PUC-SP |
dc.publisher.country.fl_str_mv |
BR |
dc.publisher.department.fl_str_mv |
Ciências Cont. Atuariais |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da PUC_SP instname:Pontifícia Universidade Católica de São Paulo (PUC-SP) instacron:PUC_SP |
instname_str |
Pontifícia Universidade Católica de São Paulo (PUC-SP) |
instacron_str |
PUC_SP |
institution |
PUC_SP |
reponame_str |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
collection |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
bitstream.url.fl_str_mv |
https://repositorio.pucsp.br/xmlui/bitstream/handle/1751/3/Vania%20Cristina%20Pastri%20Gutierrez.pdf.txt https://repositorio.pucsp.br/xmlui/bitstream/handle/1751/1/Vania%20Cristina%20Pastri%20Gutierrez.pdf https://repositorio.pucsp.br/xmlui/bitstream/handle/1751/2/Vania%20Cristina%20Pastri%20Gutierrez.pdf.jpg |
bitstream.checksum.fl_str_mv |
9397bd257b86a1eef3c21b8cef66cefd 6cc3870bd78794b31886ed26748b8412 cc73c4c239a4c332d642ba1e7c7a9fb2 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP) |
repository.mail.fl_str_mv |
bngkatende@pucsp.br||rapassi@pucsp.br |
_version_ |
1791080492214255616 |