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Abstract(s)
A presente dissertação tem como principal objetivo o desenvolvimento de um modelo de custeio recorrendo ao método das secções homogéneas (MSH), adaptado a uma empresa do setor industrial que produz concentrado de tomate, de forma a obter informação mais fiável acerca da origem dos custos face ao custeio atual. O MSH tem como principal propósito ultrapassar as deficiências das metodologias com imputação dos custos indiretos numa base única, tornando-o mais preciso, transparente e objetivo, através do modo como procede à repartição dos custos ao produto. Para atingir o objetivo proposto, efetuar-se-á a revisão da literatura, definir-se-á a metodologia a adotar, desenvolver-se-á um estudo de caso e apresentar-se-ão as conclusões obtidas. Neste enquadramento, além das pesquisas bibliográficas e documentais, foram realizadas reuniões com a gerência da empresa. Através das diversas pesquisas efetuadas foi possível conhecer-se o estado da arte tanto para o MSH como para o setor do tomate em Portugal e, por sua vez, através das reuniões realizadas foi possível obter-se informações sobre o método utilizado por esta na imputação dos gastos e sobre o seu funcionamento. A realização desta dissertação proporciona à entidade em estudo a deteção de um conjunto de lacunas e posterior sugestão de melhoria no sistema atual de apuramento do custo de produção. Foi ainda proposta a implementação do MSH, tendo sido possível verificar que é uma ferramenta útil no apuramento dos custos e controlo dos recursos, pois dá a conhecer os gastos incorridos ao longo do processo produtivo.
The main objective of this research is the development of a costing model using the homogeneous sections method (HSM), adapted to an industrial sector company that produces tomato concentrate, to obtain more reliable information about the origin of the costs to compared to the current cost. This methodology has as its main purpose to overcome the shortcomings of methodologies with allocation of indirect costs on a single basis, making it more precise, transparent and objective, through the way in which it distributes costs to the product. To do this, the literature review will be done, the methodology to be adopted will be defined, a case of study will be developed, and the conclusions obtained will be presented. In this framework, in addition to bibliographical and documentary research, meetings were held with some members of the company. Through the various researches it was possible to know the state of the art for the HSM and for the tomato sector in Portugal, and in turn, through the meetings held at the company, it was possible to obtain information about the method used by the latter in the allocation of expenses and on its operation. The accomplishment of this dissertation provides to the entity under study the detection of a set of gaps and subsequent suggestion of improvement in the current cost of production calculation system. It was also proposed the implementation of the MSH, and it was possible to verify that it is a useful tool in the calculation of costs and control of resources, because it shows the expenses incurred throughout the production process.
The main objective of this research is the development of a costing model using the homogeneous sections method (HSM), adapted to an industrial sector company that produces tomato concentrate, to obtain more reliable information about the origin of the costs to compared to the current cost. This methodology has as its main purpose to overcome the shortcomings of methodologies with allocation of indirect costs on a single basis, making it more precise, transparent and objective, through the way in which it distributes costs to the product. To do this, the literature review will be done, the methodology to be adopted will be defined, a case of study will be developed, and the conclusions obtained will be presented. In this framework, in addition to bibliographical and documentary research, meetings were held with some members of the company. Through the various researches it was possible to know the state of the art for the HSM and for the tomato sector in Portugal, and in turn, through the meetings held at the company, it was possible to obtain information about the method used by the latter in the allocation of expenses and on its operation. The accomplishment of this dissertation provides to the entity under study the detection of a set of gaps and subsequent suggestion of improvement in the current cost of production calculation system. It was also proposed the implementation of the MSH, and it was possible to verify that it is a useful tool in the calculation of costs and control of resources, because it shows the expenses incurred throughout the production process.
Description
Mestrado em Contabilidade
Keywords
Contabilidade de gestão Modelo de custeio Concentrado de tomate Sector industrial Método das secções homogéneas Management accounting Cost model Industrial sector Tomato concentrate Homogeneous sections method