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Advisor(s)
Abstract(s)
Atualmente, existe uma grande e constante mudança em todos os setores, incluindo o setor da manutenção e reparação naval. Estas mudanças ocorrem devido à globalização e ao aumento da competitividade entre as empresas. Assim, torna-se de extrema importância as empresas estarem munidas de ferramentas que as permitam desenvolver atempadamente um conjunto de informações pertinentes para a gestão das empresas.
Neste sentido, a presente dissertação tem como objetivo determinar e discutir os custos das principais atividades de uma empresa especializada na reparação naval, através do desenvolvimento e implementação de um modelo de custeio baseado nas atividades tendo por base o tempo que estas consomem.
Inicialmente, será necessário contextualizar a metodologia adotada no presente trabalho, assim efetua-se uma revisão da literatura explorando os principais sistemas de custeio (tradicionais e contemporâneos). Procura-se igualmente aprofundar as principais características do modelo em estudo, evidenciando as principais vantagens e limitações do mesmo.
Será analisada toda a envolvente da empresa do caso estudo, isto é, a caracterização do setor onde a mesma se insere. Posteriormente, contextualiza-se a referida empresa que apresenta três principais áreas de especialização (eletricidade, mecânica e serralharia/metalomecânica) no âmbito reparação naval.
Com o desenvolvimento e aplicação do modelo de custeio em estudo, é permitido ultrapassar as limitações que a empresa apresenta face à dificuldade em determinar os custos das atividades afetas às reparações dentro dos estaleiros da Naval Rocha.
Nowadays we bare witness of a constant and significant change in every economic sector, including ship repair and maintenance. These changes derive from globalization and rising competitiveness amongst businesses. Consequently, it is of extreme importance to have of the right tools to produce timely pertinent information in order to assist with managerial decisions. In that sense, this thesis aims to determine and debate the costs of the main activities within a company that specializes in naval repair by developing and implementing a activity based costing system based the time they consume. On the first section, the methodology applied in this work is addressed by presenting a literature review that explores the main costing systems (traditional and contemporary). In this first approach, the main characteristics of a costing system, including the limitations and advantages, are also identified. On the next section, the case study company and the corresponding sector are analyzed. The case study company is characterized considering its three main areas of specialization within naval repair (electricity, mechanics and metalwork). In conclusion, developing and applying the system in studying would enable the case study company to overcome its limitations in determining costs per repair activity within the shipyard of Naval Rocha.
Nowadays we bare witness of a constant and significant change in every economic sector, including ship repair and maintenance. These changes derive from globalization and rising competitiveness amongst businesses. Consequently, it is of extreme importance to have of the right tools to produce timely pertinent information in order to assist with managerial decisions. In that sense, this thesis aims to determine and debate the costs of the main activities within a company that specializes in naval repair by developing and implementing a activity based costing system based the time they consume. On the first section, the methodology applied in this work is addressed by presenting a literature review that explores the main costing systems (traditional and contemporary). In this first approach, the main characteristics of a costing system, including the limitations and advantages, are also identified. On the next section, the case study company and the corresponding sector are analyzed. The case study company is characterized considering its three main areas of specialization within naval repair (electricity, mechanics and metalwork). In conclusion, developing and applying the system in studying would enable the case study company to overcome its limitations in determining costs per repair activity within the shipyard of Naval Rocha.
Description
Trabalho de dissertação de natureza científica para obtenção do grau de Mestre em Engenharia e Gestão Industrial
Keywords
Sistema de custeio Costing system Activity based costing Time driven activity based costing Reparação naval Naval repair Estudo de caso Case study
Citation
CARDOSO, Paulo Jorge Ribeiro - Desenvolvimento e implementação de um modelo de custeio baseado nas atividades : caso estudo. Lisboa: Instituto Superior de Engenharia de Lisboa, 2020. Dissertação de mestrado.
Publisher
Instituto Superior de Engenharia de Lisboa