Custeio-meta aplicado estrategicamente em empresas de pequeno porte: estudo de caso

by Machado, Daniel José

Abstract (Summary)
The small and medium enterprises (SME) have been assuming anew position in the Brazilian economy in these times of crises and transition.Some analysts defend the opinion that the SMEs are the solution for theunemployment issue, and the reality is the fact of government institutions areraising this issue and changing the interpretation about the importance of thiskind of companies, providing incentives and protection to stimulate thesecompanies growth and launch. In this study we try to develop a comparativeanalysis in the application of the new management accounting systems as analternative compared with the current systems utilized by the BrazilianCompanies (quantification emphasis). A bibliography survey was used tofundament the theory of several cost systems, as well as occupational survey insome SMEs to know their current cost systems. The study was based on targetcost adopted to the low volume production model and high product mix in aSmall Company in the autoparts sector that produces letter seats and carinterior, considering a specific accounting períodoThe results were comparedcurrent year against prior year, and the conclusion was that is totally possible toapply the target costing concept in a SME same as the surveyed, butconditioned to a real commitment in focus on the objectives as cost reductionand control, specially in the initial phase of the project extending to the projectimplementation. With these actions we will provide a more competitive positionabove against other similar companies
This document abstract is also available in Portuguese.
Bibliographical Information:

Advisor:Rubens Famá

School:Pontifícia Universidade Católica de São Paulo

School Location:Brazil

Source Type:Master's Thesis

Keywords:ciencias contabeis sistemas de custeios custeio meta pequenas e medias empresas contabilidade gerencial


Date of Publication:12/12/2002

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