Gestão estratégica de custos: uma proposta sobre o custo financeiro no ciclo operacional do produto com base num estudo de caso

• Ano de defesa: 2007
• Autor(a) principal: Cacozzi, Alexandre
• Orientador(a): Santos, Roberto Fernandes dos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Apuração de custo; Analise do valor (Controle de custos); Controle de custo
• Palavras-chave em Inglês: Cost system
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1661

Service and product cost evaluation is a subject that commonly affects any company life, no matter its size, its product line, or its segment of a business. However, the present wide product range including different contents and complexities has demanded cost method improvements by establishing new dimensions, analyses and research tools. This study intends to reveal not only cost system possibilities for company result/price managements, but also the ways they can contribute to researches that have been developed on the strategic cost management area. Thus, a case study was chosen to show cost evaluations along with financial cost approaches in a product operating cycle background. Different data and information sources have been considered to fulfill the study purposes - process and activity direct observation, bibliographic surveys, financial/management report researches and the company itself. Since lead time has not been considered by traditional methods in cost system procedures, financial costs and inventories have not been verified either. Therefore, a food company was chosen to have its cost analyzed on present value basis, having its financial cost considered in lead time. Important differences between cost/result evaluations the traditional method and present value for the product now under analysis have been evidenced in this study. In reference to the proposal application, it was observed it provides a more useful way for company strategic management, avoiding analysis and future investment distortions