Abordagem da UEP em uma empresa de extração mineral: um estudo de caso

dc.contributor.advisorGrecco, Marta Cristina Peluciopt_BR
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/6428007368512224por
dc.contributor.authorMoscatello, Newtonpt_BR
dc.creator.Latteshttp://lattes.cnpq.br/3657829783389910por
dc.date.accessioned2016-03-15T19:32:55Z
dc.date.accessioned2020-05-28T18:17:40Z
dc.date.available2015-09-28pt_BR
dc.date.available2020-05-28T18:17:40Z
dc.date.issued2015-07-29pt_BR
dc.description.abstractThis 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.eng
dc.formatapplication/pdfpor
dc.identifier.citationMOSCATELLO, 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.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26317
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.subjectsistema de custopor
dc.subjectmineraçãopor
dc.subjectlavrapor
dc.subjectUEPpor
dc.subjectabsorçãopor
dc.subjectposto-operativopor
dc.subjectprocesso produtivopor
dc.subjectcost systemeng
dc.subjectminingeng
dc.subjectextractioneng
dc.subjectUEPeng
dc.subjectabsorptioneng
dc.subjectoperating-stationeng
dc.subjectproduction processeng
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/3213/Newton%20Moscatelloprot.pdf.jpg*
dc.titleAbordagem da UEP em uma empresa de extração mineral: um estudo de casopor
dc.titleAbordagem da UEP em uma empresa de extração mineral: um estudo de casopor
dc.typeDissertaçãopor
local.contributor.board1Mendonça Neto, Octavio Ribeiro dept_BR
local.contributor.board2Peleias, Ivam Ricardopt_BR
local.contributor.board2Latteshttp://lattes.cnpq.br/1583907056732686por
local.publisher.countryBRpor
local.publisher.departmentCiências Contábeispor
local.publisher.initialsUPMpor
local.publisher.programControladoria Empresarialpor
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