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Authors
Abstract(s)
O presente estudo teve como objetivo apresentar um estudo para a implementação do método Activity-Based Costing (ABC) no ramo acidentes de trabalho. Para além deste objetivo principal, este estudo teve como objetivos secundários conhecer as atividades principais do ramo em estudo, conhecer as principais contas da Demonstração dos Resultados de uma seguradora, apresentar uma aplicação da Contabilidade de Gestão à atividade seguradora, apresentar os principais conceitos do método ABC e como pode ser implementado no ramo acidentes de trabalho.
A realização deste estudo exigiu que fossem realizadas pesquisas bibliográficas, documentais e que fossem realizadas reuniões com alguns elementos da companhia de seguros. Através das diversas pesquisas efetuadas foi possível conhecer-se o estado da arte tanto para o método ABC como para a atividade seguradora em Portugal e por sua vez, através das reuniões realizadas na seguradora foi possível obter-se informações sobre o método utilizado por esta na imputação dos gastos e sobre o seu funcionamento.
Neste estudo foi possível concluir-se que apesar das dificuldades encontradas na definição das atividades no setor segurador, o ABC pode ser considerado uma alternativa para os gestores desta área de negócio, apresentando-se como uma ferramenta útil no apuramento dos gastos e controlo dos recursos, dado que permite ao gestor ter um conhecimento dos gastos incorridos ao longo de todo o processo produtivo de determinado produto.
This investigation aimed to develop an application of the Activity-Based Costing (ABC) to the workmen’s compensation insurance branch. The purpose of this investigation was also to know the main activities of that branch, to study an income statement of an insurer, to present an application of Management Accounting to the insurance activity, to present the main concepts of ABC method and how it can be implemented to the workmen’s compensation insurance branch. This study required literature and documental researches, and meetings with some elements of insurance companies. Throughout the several researches that have been made, it was possible to clarify the state of art for both, the ABC method and the insurance activity in Portugal. It was also possible obtain information, about the method used for the allocation of the outlays and how it works. This research could be concluded that in spite of the difficulties in defining activities in the insurance industry, the ABC can be considered an alternative for managers in this business area presenting itself as a useful tool for establishing spending and control of resources, as it allows the manager to have a knowledge of the costs throughout the production process for a particular product.
This investigation aimed to develop an application of the Activity-Based Costing (ABC) to the workmen’s compensation insurance branch. The purpose of this investigation was also to know the main activities of that branch, to study an income statement of an insurer, to present an application of Management Accounting to the insurance activity, to present the main concepts of ABC method and how it can be implemented to the workmen’s compensation insurance branch. This study required literature and documental researches, and meetings with some elements of insurance companies. Throughout the several researches that have been made, it was possible to clarify the state of art for both, the ABC method and the insurance activity in Portugal. It was also possible obtain information, about the method used for the allocation of the outlays and how it works. This research could be concluded that in spite of the difficulties in defining activities in the insurance industry, the ABC can be considered an alternative for managers in this business area presenting itself as a useful tool for establishing spending and control of resources, as it allows the manager to have a knowledge of the costs throughout the production process for a particular product.
Description
Mestrado em Contabilidade e Gestão das Instituições Financeiras
Keywords
Activity-Based-Costing Controlo de Gestão Gastos Atividade Seguradora Acidentes de Trabalho Control Costs Activity Insurance Workmen's Compensation