RELEVANCE OF THE MANAGEMENT OF COSTS AND THEIR EFFECTIVENESS IN THE INFORMATION MANAGEMENT ACCOUNTING

• Autor(a) principal: Vieira, Euselia Paveglio
• Data de Publicação: 2009
• Outros Autores: Maciel, Eliana Ribas, Ribas, Marines
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11703
• topic: Information systems. Management. Costs. Production per order.; Sistemas de informações. Gestão. Custos. Produção por ordem.

This article aims to analyze the contribution of effective system of costing for manufacturing order in the generation of accounting information management in a mechanical industry. The case study is supported in the theoretical frameworks that span the information systems management costs, accounting costs, storage systems order cost of production. It is characterized as a social research, exploratory and descriptive. Include a set of methodological procedures among which we highlight the research site, interviews and monitoring processes. Data analysis includes: a) calculation of production costs, b) analysis of costs and results; c) collection and systematization of management accounting information. The study shows that the appropriate costing system helps the company to understand and evaluate their activities, making decisions with more security and reliability. The information generated by the costing system in order of production, resulting from management reports, can direct it to manage costs and optimize their results, making it more competitive. Thus, it can be said that the accounting and cost management provide information to guide the organization toward the goals planned in the right time and cost effective.