Aplicação de um método de custeio em uma distribuidora de papel de parede
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Tipo
TCC
Data de publicação
2019-06
Periódico
Citações (Scopus)
Autores
Auresco, Lucas Bortoloni
Freitas, Manuela de Sousa
Bertozzi, Marcelo Xavier
Freitas, Manuela de Sousa
Bertozzi, Marcelo Xavier
Orientador
Tonissi, Patricia Soares Pinto Cardona
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Resumo
O presente trabalho se trata da aplicação do método de custeio ABC em uma distribuidora de
papel de parede de médio porte familiar, a fim de organizar e entender as oportunidades para
propiciar uma gestão eficiente e gerar maiores ganhos econômicos para a organização. Em
primeiro lugar, foi realizada uma revisão bibliográfica sobre processos, qualidade e
contabilidade. Em seguida, o mapeamento de processos permitiu visualizar a estrutura de custos
e consumo de recursos. Os custos e despesas totais foram identificados e gráficos de Pareto
foram construídos para identificar os recursos e atividades que necessitavam de maior atenção.
Foi verificado que a fórmula adotada até então pela empresa para a formulação dos preços de
venda não incluía os custos indiretos. Através da aplicação do método de custeio ABC, a
gerência teve uma visão mais clara de atividades e processos, identificando com facilidade e
rapidez a origem dos custos da empresa e como os produtos os absorvem.
This project regards the application of Activity-based Costing (ABC) in a familiar, mediumsized wallpaper distribution company. Its aims were organizing and understanding its opportunities for an efficient management and generating for economic gains for the organization. Firstly, it was made a bibliographic review about processes, quality and accountancy. Then, the mapping of processes has made it possible to visualize the structure of costs and consumption of resources. The total costs and expenditures were identified, and Pareto charts were built to identify the resources and activities that need more attention. It was verified that the formula adopted by the company until then to formulate sale prices did not include indirect costs. Through the application of ABC method, the management had a clearer view of activities and processes, easily and rapidly identifying the origin of costs of the company and how the products absorb them.
This project regards the application of Activity-based Costing (ABC) in a familiar, mediumsized wallpaper distribution company. Its aims were organizing and understanding its opportunities for an efficient management and generating for economic gains for the organization. Firstly, it was made a bibliographic review about processes, quality and accountancy. Then, the mapping of processes has made it possible to visualize the structure of costs and consumption of resources. The total costs and expenditures were identified, and Pareto charts were built to identify the resources and activities that need more attention. It was verified that the formula adopted by the company until then to formulate sale prices did not include indirect costs. Through the application of ABC method, the management had a clearer view of activities and processes, easily and rapidly identifying the origin of costs of the company and how the products absorb them.
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Palavras-chave
contabilidade , método de custeio ABC , mapeamento de processos , ABC method , accountancy , process mapping , accountancy