ESTUDO PARA A IMPLEMENTAÇÃO DO SISTEMA DE CUSTOS ABC EM SERVIÇOS EDUCACIONAIS. O CASO DE UM NÚCLEO DE PÓS-GRADUAÇÃO EM INSTITUIÇÃO FEDERAL DE ENSINO

• Ano de defesa: 2007
• Autor(a) principal: Soares Junior, Hernani Spzzamiglio
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Programa de Pós-graduação em Sistemas de Gestão; Segurança do Trabalho, Meio-ambiente, Gestão pela Qualidade Total
• Palavras-chave em Português: ABC Custeamento por atividades; Serviços educacionais; CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO
• Link de acesso: https://app.uff.br/riuff/handle/1/21235

The present work has like objective analyze the accountancy system based in activities (ABC) and simulate his application in organizations of educational service. Treats-itself of a case study, substantiated in revision of literature, field work and presentation of a model of implementation and control of costs. This dissertation was developed from the need of modernization of the methodologies of control of the accounting by activities as alternative for the improvement of the decisive trial and consequently of the management. Presents-itself practical accountancy adopted by institutions of education, public and private. It follow, compares-itself the approach of custeamento by activities, with others approaches and practices of custeamento in use in the organizations and proposes itself a model conceitual adopted for the implementation of the ABC. Finally, evaluates-itself the model proposed by means of application simulated in courses of postgraduation