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Advisor(s)
Abstract(s)
A identificação dos custos ocultos é crucial para que os possamos compreender e, por um lado, perceber os fatores geradores desses custos de molde a os poder reduzir/eliminar, mesmo sabendo-se que são de difícil identificação, mensuração e redução, e, por outro lado, assegurar a competitividade, ou sobrevivência, da empresa num mercado exigente. Após identificar o objeto e objetivo da investigação bem como apresentar a metodologia e estrutura da dissertação, explora-se a temática dos custos ocultos – origem, causas, componentes e avaliação – e a abordagem socioeconómica de Savall e Zardet. A análise detalhada dos disfuncionamentos (sendo dada atenção especial aos domínios desta dissertação, a saber gestão do tempo e comunicação-coordenação-cooperação), o conhecimento de como avaliar os custos ocultos, a intervenção socioeconómica inovadora e o impacto económico das práticas de gestão concluem a base teórica.
Possuindo o conhecimento teórico identificam-se os disfuncionamentos ao nível da gestão do tempo e da comunicação-coordenação-cooperação e mensuram-se os custos ocultos de uma empresa de restauração e por fim elabora-se uma grelha de competências da empresa Beco a Sério. Conclui que, apesar de a contabilidade geral e de gestão tradicional os não considerar, os custos ocultos são uma realidade na empresa Beco a Sério e representam uma percentagem não negligenciável dos custos totais. Para melhorar o desempenho económico sustentável das organizações a temática dos custos ocultos terá de ser incorporada na análise e decisões.
Identify hidden costs is paramount to understand them and, by one hand, know the factors that generate them in order to make it possible to reduce/eliminate them, even knowing that they are of difficult identification, evaluation and reduction, and, by other hand, assure the competitiveness, or survival, of the company in a demanding market. After identify the object and objective of the investigation as well as presenting the methodology and structure of the dissertation, I explore the hidden costs thematic – origin, causes, components and evaluation – as well the socioeconomic approach of Savall and Zardet. A detailed analysis of dysfunctions (given special attention to the domains of the present dissertation, to know time management and communication-coordination-cooperation), the knowledge of how to evaluate the hidden costs, the innovative socioeconomic intervention and the economic impact of the management practices conclude the theoretical basis. Possessing the theoretical knowledge the dysfunctions are identifiable at the levels time management and communication-coordination-cooperation and the hidden costs are measured of a catering company and in the end a competency grid of the company Beco a Sério is made. I concluded that, in spite of unconsidered by traditional general and cost accounting, the hidden costs are a reality in the enterprise Beco A Sério and they represent a non neglected percentage of total costs. To improve the sustainable economic development of organizations the hidden costs thematic must be incorporated in the analysis and decisions.
Identify hidden costs is paramount to understand them and, by one hand, know the factors that generate them in order to make it possible to reduce/eliminate them, even knowing that they are of difficult identification, evaluation and reduction, and, by other hand, assure the competitiveness, or survival, of the company in a demanding market. After identify the object and objective of the investigation as well as presenting the methodology and structure of the dissertation, I explore the hidden costs thematic – origin, causes, components and evaluation – as well the socioeconomic approach of Savall and Zardet. A detailed analysis of dysfunctions (given special attention to the domains of the present dissertation, to know time management and communication-coordination-cooperation), the knowledge of how to evaluate the hidden costs, the innovative socioeconomic intervention and the economic impact of the management practices conclude the theoretical basis. Possessing the theoretical knowledge the dysfunctions are identifiable at the levels time management and communication-coordination-cooperation and the hidden costs are measured of a catering company and in the end a competency grid of the company Beco a Sério is made. I concluded that, in spite of unconsidered by traditional general and cost accounting, the hidden costs are a reality in the enterprise Beco A Sério and they represent a non neglected percentage of total costs. To improve the sustainable economic development of organizations the hidden costs thematic must be incorporated in the analysis and decisions.
Description
Mestrado em Contabilidade
Keywords
Abordagem socioeconómica Custos ocultos Disfuncionamentos Sobrevivência. Socioeconomic approach Hidden costs Dysfunctions Survival