COST MANAGEMENT INFORMATION SYSTEMS: THE CASE OF LAFEPE (A PUBLICLY HELD FARMACEUTICAL LABORATORY)

• Autor(a) principal: Silva, Severino Vicente da
• Data de Publicação: 2009
• Outros Autores: Miranda, Luiz Carlos, Silva, Edjane Maria Oliveira da, Ribeiro Filho, José Francisco
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11237
• topic: Management Information Systems. Cost Systems. Contabilidade Gerencial.; Sistemas de Informações Gerenciais. Sistemas de Custo. Contabilidade Gerencial.

This study presents the results of a case study conducted at LAFEPE, a publicly helded pharmaceutical laboratory. The main objective is to evaluate the cost systems aiming tho propose improvements on that. During the study, it was identifiede that the problem was not with the cost system but with the managemen information system (MIS), The research was then extended to include a diagnosis in the LAFEPE`s MIS, aiming to evaluate the effectiveness of it, in terms of providing information to the decision making process. The conclusion of the study was that to maximize the information Power of the cost departament, LAFEPE should reimplement the ERP system (Microsiga), in order to integrate the information througout the entire company. Also it was necessary to training and motivate the people involved with the system. In this way it would be possible to the company improve the culture of the organization, valuing more the information and the information system. The final conclusion is that the quality of information depends more on people than on the tecnology.