Sistemática de gerenciamento de custos fundamentada no método abc para pequenas organizações de serviços

• Ano de defesa: 2009
• Autor(a) principal: Stefano, Nara Medianeira
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Santa Maria; BR; Engenharia de Produção; UFSM; Programa de Pós-Graduação em Engenharia de Produção
• Palavras-chave em Português: Serviços; Pequenas organizações; Custeio ABC; Services; Small organizations; Costs ABC; CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO
• Link de acesso: http://repositorio.ufsm.br/handle/1/8107

This study aimed to propose a major systematic management costs based on Activity Based costing (ABC) to small organizations providing services to better manage their costs. Defined the systematics, it is developed an organization in a rendering organization advisement informatics, was used in partially for activity "deliver product (system implementation) . There was a need to know the processes, activities and resources involved to be cost drive and calculate the cost of service. It is concluding that systematics based on ABC method is applicable to rendering organizations services small because cost of originate an appropriation more accurate and thus provide information for decision-making.