Gerenciamento de custos em ambiente competitivo

Resumo

The proposal of this project is to present a cost management system. We have presented the tradicional cost accounting system and its shortcomings in the new environment of manufacturing consisting of advanced manufacturing technology and philosophies and intense competition leading to its substitution by the cost management approach. This approach provides a wider and more practical vision in considering cost information in strategic decision-making. Cost management systems are based on three points accounting model, performance measures and investment management. The main aim of this system is to help companies to produce competitive goods and services in terms of price, high quality, low cost and delivery deadlines. This system by its characteristics of relevance and timing, helps companies in their search for excellence.

Ficha do documento

Tipo

Dissertação

Ano

1992

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/4699

Palavras-chave

Gerenciamento de custosContabilidade gerencialContabilidade de custosNovo ambiente de fabricaçãoSistema de custeio ABCAdministração de empresasCusto industrialContabilidade de custoProcesso decisório