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Advisor(s)
Abstract(s)
Devido à globalização e ao aumento do mercado empresarial, as entidades necessitam que todos os aspetos da gestão estejam devidamente organizados e controlados, possibilitando aos gestores tomar decisões no tempo oportuno. Atualmente, face à crise financeira e económica as empresas deparam-se com a diminuição das suas vendas. Surgindo deste modo maior necessidade de apoio por parte da informação proporcionada pela contabilidade de gestão para que as organizações sejam bem sucedidas. Neste enquadramento, a presente dissertação tem como objetivo a análise da contabilidade de gestão da empresa Engenhos XX que produz produtos tradicionais na Região Autónoma da Madeira (RAM). A realização desta dissertação, proporciona à entidade em estudo, a deteção de um conjunto de falhas e posteriores sugestões de melhoria na contabilidade de gestão e a elaboração de um plano estratégico. Foi ainda proposto melhorias no sistema de custeio através da implementação do método das seções homogéneas, no sentido de obter custos dos produtos mais fiáveis.
Globalization and the broadening of the economic market created demand within entities for all management matters to be duly organized and under control, making it possible for managers to take decisions in an opportune time frame. Currently, due to the financial and economical crisis, companies are faced with a decrease in sales. This crated the need for information that is supported by management accounting in order to make organizations more successful. Within this frame, this dissertation analyses the management accounting of the company Engenhos XX, which produces traditional products in the Autonomous Region of Madeira (RAM). This dissertation detects a number of faults within the entity and suggests ways of improving its management accountability, as well as suggests the creation of a strategic plan. There have also been suggested improvements to the costing system through the implementation of homogenous sections aimed at attaining more reliable product costs.
Globalization and the broadening of the economic market created demand within entities for all management matters to be duly organized and under control, making it possible for managers to take decisions in an opportune time frame. Currently, due to the financial and economical crisis, companies are faced with a decrease in sales. This crated the need for information that is supported by management accounting in order to make organizations more successful. Within this frame, this dissertation analyses the management accounting of the company Engenhos XX, which produces traditional products in the Autonomous Region of Madeira (RAM). This dissertation detects a number of faults within the entity and suggests ways of improving its management accountability, as well as suggests the creation of a strategic plan. There have also been suggested improvements to the costing system through the implementation of homogenous sections aimed at attaining more reliable product costs.
Description
Mestrado em Contabilidade
Keywords
Contabilidade gestão Produção Aguardente Cana-de-açúcar Método das seções homogéneas Accounting management Production Brandy Sugar cane Homogeneous sections method