Modelo de mensuração orçamentária dos custos de produção para uma indústria de manufatura de madeira

• Autor(a) principal: Oliveira, Carlos Eduardo de
• Data de Publicação: 2010
• Outros Autores: Cataneo, Angelo [UNESP], Cavenaghi, Vagner [UNESP]
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Institucional da UNESP
• Texto Completo: http://www.observatorio-iberoamericano.org/RICG/N%C2%BA_16/Sumario-Revista_N%C2%BA_16.htm; http://hdl.handle.net/11449/125108
• topic: Planning; Enterprise Budget; Financial Controls; Costs the Production; Planejamento; Orçamento Empresarial; Controles Financeiros; Custos de Produção

The companies who produce goods and services taking of the demanding of the customers correctly use the management of the production. The verification of the costs decisive becomes. This article presents a model of measurement of the results of production for the elaborated budgetary planning for an industry of wooden manufacture. This research intends to evidence the importance of the planning and the budget. It presents main given the necessary ones to the budgetary methods, which are used by the company as instruments of control of the planning, providing the concentration of the efforts of the managers in the point-key, minimizing the tension in the process of decision taking.