Modelo de sistema de custeio gerencial aplicado à indústria de bens de capital sob encomenda

• Autor(a) principal: Oliveira, Eduardo Araken Ferreira Candido de
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: https://dspace.mackenzie.br/handle/10899/28483
• topic: bens de capital sob encomenda; empresas de pequeno e médio porte; demonstrações financeiras por unidades de negócio; sistemas de custeio; caixa interno; juros internos; CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA

Capital goods industry by order is peculiar because it manufactures products in small quantities – often unique pieces - that they possibly never made and that they will never make again because they are designed based on customer specifications. Therefore, they deal with a wide variety of products and calculate their costs for each business proposal. The design, procurement and production only start when the customer’s order is formalized and, generally, delivery times are long. These companies take big risks and during the execution of the contract they must take difficult decisions at all times. A big dilemma is how to deal with fixed costs, especially when there is not enough production volume. The Cost Accounting literature has long advocated methods for costing this type of production, however many companies limit themselves to applying financial accounting procedures and the absorption costing method, often wrongly, solely to obtain the Financial Statements for external disclosure and compliance with tax issues and shareholders, which, most of the time, is insufficient and inadequate for an efficient financial management and may induce managers to take wrong decisions. This work proposes a management model that segregates costs and allocates them based on the use or consumption of resources, to determine the effective contribution of each sector in the company’s overall result and provides objective information for daily decisions. At its core, it suggests the calculation and inclusion of financial costs on assets (CAPEX) and working capital (OPEX) in internal transfer prices and decentralized cash control with financial rewards and punishments based on the balance, giving market reality to transactions. In this sense, company’s functional areas, operational or support / services, gain business characteristics that drive their managers to act as “owners”, encourage them to continually pursue improvements, induces the correct use of resources and promotes cost reduction. This study was developed based on the needs of a Brazilian midsize company that manufactures capital goods by order and was built in a didactic way. It is a technological contribution to the practice of management accounting and can be very useful to other organizations, similar or not.