Abordagem da UEP em uma empresa de extração mineral: um estudo de caso
Tipo
Dissertação
Data
2015-07-29
Autores
Moscatello, Newton
Orientador
Grecco, Marta Cristina Pelucio
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Mendonça Neto, Octavio Ribeiro de
Peleias, Ivam Ricardo
Peleias, Ivam Ricardo
Programa
Controladoria Empresarial
Resumo
This research studied the behavior of production of a mineral extraction company, comparing the absorption costing method and the method of funding through the use of the UEP-stress production Unit to verify that this method showed a generation of more detailed data and information management to the administration. To this end, we used the model script troubleshooting Business Project (Business Problem Solving) of AKEN; Berends (2012) and VANDENBOSCH (2003). We used the data of the expenses incurred to calculate the costing method of the UEP-production Effort unit.
The results, as the calculation of the unit cost of production per tonne, pointed to a similarity of monetary value, however it was found that among the methods analyzed, the costing method of the UEP-production Effort Unit presented more detailed cost management information with regard to the production process and with higher quality for analysis, allowing a enabling a more analytical knowledge of manufacturing capacity and the possible idleness. Its simplicity of use and ease of adoption of this method becomes attractive.
Descrição
Palavras-chave
sistema de custo , mineração , lavra , UEP , absorção , posto-operativo , processo produtivo , cost system , mining , extraction , UEP , absorption , operating-station , production process
Citação
MOSCATELLO, Newton. Abordagem da UEP em uma empresa de extração mineral: um estudo de caso. 2015. 64 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Presbiteriana Mackenzie, São Paulo, 2015.