Desenvolvimento e implantação de um sistema de custos em uma fábrica de sorvetes

Abstract

The present work has as its theme the area of industrial costs. A survey was conducted in a ice cream factory which belongs to a chain of supermarkets in the state of Rio Grande do Sul, whose objective was the implementation of a cost system that meets the needs of enterprise information. For the research methodology was used as the case study, which allowed the knowledge of the structure of the company and its production process, the literature search that brought the theoretical basis for the conduct of the trial, still used as a form of documentary research of information operations in its context. Case data were collected through the application of an interview with the manager of the factory, where the goal was to understand the needs of the organization, to the knowledge of the production process was applied to the observation technique. From the knowledge of the organization, it was concluded that the cost system that would best serve the company's reality is the method of absorption costing, because the company needs a system that addresses the tax issues. As a way to build the system of accumulation by case, so the costs are accumulated during the month later to be allocated to the products was defined, the database reflects the actual cost. For the inputs used in the production process, it was determined that the control occur permanently through spreadsheets, such a situation is also a business need that requires that inventories are segregated. Another need of the company is to calculate the unit cost from the absorption costing, as a means of valuation of inventories. The systematic application of cost presented satisfactory, because from it the company had their needs met, his stock began to present segregated and production cost control system supplied by absorption enabled the assessment of the stocks within the standards required by legislation tax.