Custos ocultos estruturais: um estudo no âmbito do setor agroindustrial da cachaça do estado da Paraíba
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/12978 |
Resumo: | Structural hidden costs are undetected costs in accounting records and managerial reports, arising from dysfunctions of the company's physical structure, which affect the profitability of organizations. In this sense, this research, carried out in the form of a case study, had the objective of identifying and measuring the hidden structural costs in the cachaça production process in a sugar mill, located in the Brejo micro region of Paraíba. For this purpose, a semistructured interview was conducted, aimed at the owner, aiming at obtaining information about the costing method used and the dysfunctions that arise from productive activities. At the same time, an on-site observation was made, which attempted to map all stages of cachaça production and to certify the responses obtained through the application of the interview. In a third moment, data on product costs were collected in the financial reports and managements for the 2016/2017 harvest period. This last methodological step served to feed the measurement data of the nine variables selected structural hidden costs, namely: absenteeism, work accident, idleness, stocks, inefficiencies, product quality, obsolescence, waste and missed opportunity. The production process was divided into: milling, fermentation, distillation and bottling. It was verified, through the application of the interview to the owner, that the company does not use any formal system to calculate costs. Among the structural hidden cost variables studied, three of them were not found: work accident, idleness and stocks. The recurring measurable hidden cost in all productive phases is absenteeism. In addition, the costs of waste and inefficiency were measured. Regarding the qualitative analysis, the observation process explained the dysfunctions present in the milling and fermentation stages related to the final quality of the beverage. Dysfunctions have also been identified that cause hidden costs of obsolescence and waste. The results of this research could, in summary, certify the occurrence of hidden structural costs in a medium sized enterprise, revealing that in organizations with outdated and inadequate administrative processes the managerial information of an in-depth analysis bring possibilities of improvement. |
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Custos ocultos estruturais: um estudo no âmbito do setor agroindustrial da cachaça do estado da ParaíbaContabilidade de custosDisfunçõesCustos ocultosEngenhoCachaçaCost accountingDysfunctionsHidden costsMillCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISStructural hidden costs are undetected costs in accounting records and managerial reports, arising from dysfunctions of the company's physical structure, which affect the profitability of organizations. In this sense, this research, carried out in the form of a case study, had the objective of identifying and measuring the hidden structural costs in the cachaça production process in a sugar mill, located in the Brejo micro region of Paraíba. For this purpose, a semistructured interview was conducted, aimed at the owner, aiming at obtaining information about the costing method used and the dysfunctions that arise from productive activities. At the same time, an on-site observation was made, which attempted to map all stages of cachaça production and to certify the responses obtained through the application of the interview. In a third moment, data on product costs were collected in the financial reports and managements for the 2016/2017 harvest period. This last methodological step served to feed the measurement data of the nine variables selected structural hidden costs, namely: absenteeism, work accident, idleness, stocks, inefficiencies, product quality, obsolescence, waste and missed opportunity. The production process was divided into: milling, fermentation, distillation and bottling. It was verified, through the application of the interview to the owner, that the company does not use any formal system to calculate costs. Among the structural hidden cost variables studied, three of them were not found: work accident, idleness and stocks. The recurring measurable hidden cost in all productive phases is absenteeism. In addition, the costs of waste and inefficiency were measured. Regarding the qualitative analysis, the observation process explained the dysfunctions present in the milling and fermentation stages related to the final quality of the beverage. Dysfunctions have also been identified that cause hidden costs of obsolescence and waste. The results of this research could, in summary, certify the occurrence of hidden structural costs in a medium sized enterprise, revealing that in organizations with outdated and inadequate administrative processes the managerial information of an in-depth analysis bring possibilities of improvement.NenhumaOs custos ocultos estruturais são custos não detectados nos registros contábeis e relatórios gerenciais, provenientes de disfunções da estrutura física da empresa, que afetam a lucratividade das organizações. Nesse sentido, esta pesquisa, realizada na forma de um estudo de caso, teve como objetivo identificar e mensurar os custos ocultos estruturais no processo de produção da cachaça em um engenho produtor, localizado na microrregião do Brejo paraibano. Para tanto, foi realizada uma entrevista semiestruturada, dirigida ao proprietário, visando à obtenção de informações acerca do método de custeio empregado e das disfunções que sobrevêm das atividades produtivas. Paralelamente, foi feita uma observação in loco, a qual tratou de mapear todas as fases da produção da cachaça e de certificar as respostas obtidas pela aplicação da entrevista. Em um terceiro momento, foram coletados dados sobre os custos dos produtos nos relatórios financeiros e gerencias relativos ao período da safra 2016/2017. Essa última etapa metodológica serviu para alimentar os dados de mensuração das nove variáveis de custos ocultos estruturais selecionadas, a saber: absenteísmo, acidente de trabalho, ociosidade, estoques, ineficiências, qualidade dos produtos, obsolescência, desperdícios e oportunidade perdida. O processo de produção foi dividido em: moagem, fermentação, destilação e engarrafamento. Constatou-se, através da aplicação da entrevista ao proprietário, que a empresa não utiliza nenhum sistema formal para apuração dos custos. Dentre as variáveis de custos ocultos estruturais estudadas, três delas não foram constatadas: acidente de trabalho, ociosidade e estoques. O custo oculto mensurável recorrente em todas as fases produtivas é o absenteísmo. Além deles, foram mensurados os custos de desperdícios e ineficiências. No que tange à análise qualitativa, o processo de observação explicitou as disfunções presentes nas etapas de moagem e fermentação, relacionadas com a qualidade final da bebida. Também foram identificadas disfunções que ocasionam custos ocultos de obsolescência e desperdícios. Os resultados desta pesquisa puderam, em síntese, certificar a ocorrência dos custos ocultos estruturais em um engenho de médio porte, revelando que nas organizações com processos administrativos desatualizados e inadequados as informações gerenciais de uma análise aprofundada trazem possibilidades de melhorias.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBCallado, Antônio André Cunhahttp://lattes.cnpq.br/9142843744203201Silva, Derik Harisson Leite da2019-01-16T20:30:58Z2019-01-162019-01-16T20:30:58Z2018-02-27info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/12978porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2019-01-16T20:30:58Zoai:repositorio.ufpb.br:123456789/12978Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2019-01-16T20:30:58Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Custos ocultos estruturais: um estudo no âmbito do setor agroindustrial da cachaça do estado da Paraíba |
title |
Custos ocultos estruturais: um estudo no âmbito do setor agroindustrial da cachaça do estado da Paraíba |
spellingShingle |
Custos ocultos estruturais: um estudo no âmbito do setor agroindustrial da cachaça do estado da Paraíba Silva, Derik Harisson Leite da Contabilidade de custos Disfunções Custos ocultos Engenho Cachaça Cost accounting Dysfunctions Hidden costs Mill CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Custos ocultos estruturais: um estudo no âmbito do setor agroindustrial da cachaça do estado da Paraíba |
title_full |
Custos ocultos estruturais: um estudo no âmbito do setor agroindustrial da cachaça do estado da Paraíba |
title_fullStr |
Custos ocultos estruturais: um estudo no âmbito do setor agroindustrial da cachaça do estado da Paraíba |
title_full_unstemmed |
Custos ocultos estruturais: um estudo no âmbito do setor agroindustrial da cachaça do estado da Paraíba |
title_sort |
Custos ocultos estruturais: um estudo no âmbito do setor agroindustrial da cachaça do estado da Paraíba |
author |
Silva, Derik Harisson Leite da |
author_facet |
Silva, Derik Harisson Leite da |
author_role |
author |
dc.contributor.none.fl_str_mv |
Callado, Antônio André Cunha http://lattes.cnpq.br/9142843744203201 |
dc.contributor.author.fl_str_mv |
Silva, Derik Harisson Leite da |
dc.subject.por.fl_str_mv |
Contabilidade de custos Disfunções Custos ocultos Engenho Cachaça Cost accounting Dysfunctions Hidden costs Mill CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Contabilidade de custos Disfunções Custos ocultos Engenho Cachaça Cost accounting Dysfunctions Hidden costs Mill CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Structural hidden costs are undetected costs in accounting records and managerial reports, arising from dysfunctions of the company's physical structure, which affect the profitability of organizations. In this sense, this research, carried out in the form of a case study, had the objective of identifying and measuring the hidden structural costs in the cachaça production process in a sugar mill, located in the Brejo micro region of Paraíba. For this purpose, a semistructured interview was conducted, aimed at the owner, aiming at obtaining information about the costing method used and the dysfunctions that arise from productive activities. At the same time, an on-site observation was made, which attempted to map all stages of cachaça production and to certify the responses obtained through the application of the interview. In a third moment, data on product costs were collected in the financial reports and managements for the 2016/2017 harvest period. This last methodological step served to feed the measurement data of the nine variables selected structural hidden costs, namely: absenteeism, work accident, idleness, stocks, inefficiencies, product quality, obsolescence, waste and missed opportunity. The production process was divided into: milling, fermentation, distillation and bottling. It was verified, through the application of the interview to the owner, that the company does not use any formal system to calculate costs. Among the structural hidden cost variables studied, three of them were not found: work accident, idleness and stocks. The recurring measurable hidden cost in all productive phases is absenteeism. In addition, the costs of waste and inefficiency were measured. Regarding the qualitative analysis, the observation process explained the dysfunctions present in the milling and fermentation stages related to the final quality of the beverage. Dysfunctions have also been identified that cause hidden costs of obsolescence and waste. The results of this research could, in summary, certify the occurrence of hidden structural costs in a medium sized enterprise, revealing that in organizations with outdated and inadequate administrative processes the managerial information of an in-depth analysis bring possibilities of improvement. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-02-27 2019-01-16T20:30:58Z 2019-01-16 2019-01-16T20:30:58Z |
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.uri.fl_str_mv |
https://repositorio.ufpb.br/jspui/handle/123456789/12978 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/12978 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
instname_str |
Universidade Federal da Paraíba (UFPB) |
instacron_str |
UFPB |
institution |
UFPB |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
collection |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
diretoria@ufpb.br|| diretoria@ufpb.br |
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1801842940591472640 |