COST EVALUATION: STRUCTURING OF A MODEL
Autor(a) principal: | |
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Data de Publicação: | 2009 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Future Studies Research Journal: Trends and Strategies |
Texto Completo: | https://www.revistafuture.org/FSRJ/article/view/16 |
Resumo: | This study’s purpose was to build a cost evaluation model with views to providing managers and decision makers with information to support the resolution process. From a strategic positioning standpoint, the pondering of variables involved in a cost system is key to corporate success. To this extent, overall consideration was given to contemporary cost approaches – the Theory of Constraints, Balanced Scorecard and Strategic Cost Management – and cost evaluation was analysed. It is understood that this is a relevant factor and that it ought to be taken into account when taking corporate decisions. Furthermore, considering that the MCDA methodology is recommended for the construction of cost evaluation models, some of it’s aspects were emphasised. Finally, the construction of the model itself complements this study. At this stage, cost variables for the three approaches were compiled. Thus, a repository of several variables was created and its use and combination is subject to the interests and needs of those responsible for it’s structuring within corporations. In so proceeding, the number of variables to ponder follows the complexity of the issue and of the required solution. Once meetings held with the study groups, the model was built, revised and reconstructed until consensus was reached. Thereafter, the conclusion was that a cost evaluation model, when built according to the characteristics and needs of each organization, might become the groundwork ensuring accounting becomes increasingly useful at companies. Key-words: Cost evaluation. Cost measurement. Strategy. |
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COST EVALUATION: STRUCTURING OF A MODELAVALIAÇÃO DE CUSTOS: ESTRUTURAÇÃO DE UM MODELO DOI:10.7444/fsrj.v1i2.16This study’s purpose was to build a cost evaluation model with views to providing managers and decision makers with information to support the resolution process. From a strategic positioning standpoint, the pondering of variables involved in a cost system is key to corporate success. To this extent, overall consideration was given to contemporary cost approaches – the Theory of Constraints, Balanced Scorecard and Strategic Cost Management – and cost evaluation was analysed. It is understood that this is a relevant factor and that it ought to be taken into account when taking corporate decisions. Furthermore, considering that the MCDA methodology is recommended for the construction of cost evaluation models, some of it’s aspects were emphasised. Finally, the construction of the model itself complements this study. At this stage, cost variables for the three approaches were compiled. Thus, a repository of several variables was created and its use and combination is subject to the interests and needs of those responsible for it’s structuring within corporations. In so proceeding, the number of variables to ponder follows the complexity of the issue and of the required solution. Once meetings held with the study groups, the model was built, revised and reconstructed until consensus was reached. Thereafter, the conclusion was that a cost evaluation model, when built according to the characteristics and needs of each organization, might become the groundwork ensuring accounting becomes increasingly useful at companies. Key-words: Cost evaluation. Cost measurement. Strategy.Neste estudo, objetiva-se a construção de um modelo de avaliação dos custos, com a finalidade de prover aos gerentes e decisores informações para tomada de decisões. Na perspectiva de posicionamento estratégico, o julgamento das variáveis envolvidas num sistema de custos é fator expressivo para o sucesso empresarial. Neste sentido, fez-se uma tratativa de abordagens contemporâneas que envolvem custos – Teoria das Restrições, Balanced Scorecard e Gestão Estratégica de Custos – e discorreu-se sobre a avaliação dos custos. Entende-se que este é um fator relevante e que deve ser considerado para as decisões empresariais. Além disso, apontou-se alguns aspectos da Metodologia MCDA, recomendada à construção de um modelo de avaliação de custos e, por fim, construiu-se o modelo para complementar este estudo. Neste ponto, foram compiladas as variáveis de custos das três abordagens. Com isso, criou-se um repositório de diversas variáveis, cuja utilização e combinação dependem dos interesses e necessidades dos responsáveis por sua construção nas empresas. Assim, o número de variáveis a serem consideradas segue a complexidade do problema e da solução necessária. Por meio de encontros com o grupo de estudos, o modelo foi sendo construído, revisado e reconstruído até se chegar a um consenso. A partir disso, concluiu-se que um modelo de avaliação dos custos, quando construído de acordo com as características e necessidades de cada organização, pode ser a base para tornar a contabilidade mais útil para as empresas.Palavras-chave: Avaliação dos custos. Mensuração dos custos. Estratégia. Future Studies Research Journal: Trends and Strategies2009-12-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed Articleapplication/pdfapplication/pdfhttps://www.revistafuture.org/FSRJ/article/view/1610.24023/FutureJournal/2175-5825/2009.v1i2.16Future Studies Research Journal: Trends and Strategies; Vol. 1 No. 2 (2009): Future Studies Research Journal; 164-190Future Studies Research Journal: Trends and Strategies [FSRJ]; v. 1 n. 2 (2009): Future Studies Research Journal; 164-1902175-5825reponame:Future Studies Research Journal: Trends and Strategiesinstname:Fundação Instituto de Administração (FIA)instacron:FIAengporhttps://www.revistafuture.org/FSRJ/article/view/16/42https://www.revistafuture.org/FSRJ/article/view/16/62Copyright (c) 2010 Future Studies Research Journal: Trends and Strategiesinfo:eu-repo/semantics/openAccessBorgert, AltairSchonorrenberger, LéoMartins, JóiciPereira, Maurício Fernandes2018-07-19T15:46:50Zoai:ojs.future.emnuvens.com.br:article/16Revistahttps://www.revistafuture.org/FSRJ/oai2175-58252175-5825opendoar:2018-07-19T15:46:50Future Studies Research Journal: Trends and Strategies - Fundação Instituto de Administração (FIA)false |
dc.title.none.fl_str_mv |
COST EVALUATION: STRUCTURING OF A MODEL AVALIAÇÃO DE CUSTOS: ESTRUTURAÇÃO DE UM MODELO DOI:10.7444/fsrj.v1i2.16 |
title |
COST EVALUATION: STRUCTURING OF A MODEL |
spellingShingle |
COST EVALUATION: STRUCTURING OF A MODEL Borgert, Altair |
title_short |
COST EVALUATION: STRUCTURING OF A MODEL |
title_full |
COST EVALUATION: STRUCTURING OF A MODEL |
title_fullStr |
COST EVALUATION: STRUCTURING OF A MODEL |
title_full_unstemmed |
COST EVALUATION: STRUCTURING OF A MODEL |
title_sort |
COST EVALUATION: STRUCTURING OF A MODEL |
author |
Borgert, Altair |
author_facet |
Borgert, Altair Schonorrenberger, Léo Martins, Jóici Pereira, Maurício Fernandes |
author_role |
author |
author2 |
Schonorrenberger, Léo Martins, Jóici Pereira, Maurício Fernandes |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Borgert, Altair Schonorrenberger, Léo Martins, Jóici Pereira, Maurício Fernandes |
description |
This study’s purpose was to build a cost evaluation model with views to providing managers and decision makers with information to support the resolution process. From a strategic positioning standpoint, the pondering of variables involved in a cost system is key to corporate success. To this extent, overall consideration was given to contemporary cost approaches – the Theory of Constraints, Balanced Scorecard and Strategic Cost Management – and cost evaluation was analysed. It is understood that this is a relevant factor and that it ought to be taken into account when taking corporate decisions. Furthermore, considering that the MCDA methodology is recommended for the construction of cost evaluation models, some of it’s aspects were emphasised. Finally, the construction of the model itself complements this study. At this stage, cost variables for the three approaches were compiled. Thus, a repository of several variables was created and its use and combination is subject to the interests and needs of those responsible for it’s structuring within corporations. In so proceeding, the number of variables to ponder follows the complexity of the issue and of the required solution. Once meetings held with the study groups, the model was built, revised and reconstructed until consensus was reached. Thereafter, the conclusion was that a cost evaluation model, when built according to the characteristics and needs of each organization, might become the groundwork ensuring accounting becomes increasingly useful at companies. Key-words: Cost evaluation. Cost measurement. Strategy. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-12-19 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistafuture.org/FSRJ/article/view/16 10.24023/FutureJournal/2175-5825/2009.v1i2.16 |
url |
https://www.revistafuture.org/FSRJ/article/view/16 |
identifier_str_mv |
10.24023/FutureJournal/2175-5825/2009.v1i2.16 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://www.revistafuture.org/FSRJ/article/view/16/42 https://www.revistafuture.org/FSRJ/article/view/16/62 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2010 Future Studies Research Journal: Trends and Strategies info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2010 Future Studies Research Journal: Trends and Strategies |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Future Studies Research Journal: Trends and Strategies |
publisher.none.fl_str_mv |
Future Studies Research Journal: Trends and Strategies |
dc.source.none.fl_str_mv |
Future Studies Research Journal: Trends and Strategies; Vol. 1 No. 2 (2009): Future Studies Research Journal; 164-190 Future Studies Research Journal: Trends and Strategies [FSRJ]; v. 1 n. 2 (2009): Future Studies Research Journal; 164-190 2175-5825 reponame:Future Studies Research Journal: Trends and Strategies instname:Fundação Instituto de Administração (FIA) instacron:FIA |
instname_str |
Fundação Instituto de Administração (FIA) |
instacron_str |
FIA |
institution |
FIA |
reponame_str |
Future Studies Research Journal: Trends and Strategies |
collection |
Future Studies Research Journal: Trends and Strategies |
repository.name.fl_str_mv |
Future Studies Research Journal: Trends and Strategies - Fundação Instituto de Administração (FIA) |
repository.mail.fl_str_mv |
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