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Master's Dissertation
DOI
10.11606/D.18.2000.tde-19022002-123306
Document
Author
Full name
Flávia Gutierrez Motta
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Carlos, 2000
Supervisor
Committee
Escrivao Filho, Edmundo (President)
Amato Neto, Joao
Figueiredo, Reginaldo Santana
Title in Portuguese
Fatores condicionantes na adoção de métodos de custeio em pequenas empresas: estudo multicasos em empresas do setor metal-mecânico de São Carlos - SP.
Keywords in Portuguese
método de custeio
pequenas empresas
sistema de informações de custos
Abstract in Portuguese
O propósito desta dissertação é de analisar dois objetos de estudos: pequenas empresas e métodos de custeio, com o objetivo de identificar os fatores, pessoais e impessoais, que condicionam a adoção de um método de custeio específico. No decorrer da história da contabilidade de custos vários métodos de custeio foram desenvolvidos com o objetivo de gerar as informações que as empresas necessitavam para melhorar o planejamento e o controle dos custos. Desta forma, hoje, existem vários métodos de custeio que geram informações diversas. Para alcançar o objetivo proposto foi realizado um levantamento preliminar no universo de pequenas empresas industriais da cidade de São Carlos, estado de São Paulo. Este levantamento identificou 35 empresas. A partir deste total, identificou-se quais as empresas que utilizavam procedimentos para cálculo de custos. Em seguida, com uso da metodologia multicasos exploratória e descritiva, foram estudadas quatro pequenas empresas do ramo metal-mecânico, buscando maiores informações sobre o problema estudado. A pesquisa identificou que o nível de impessoalidade envolvido nas decisões quanto à adoção de um sistema varia de empresa para empresa dependendo de sua filosofia administrativa.
Keywords in English
cost information system
costing method
small companies
Abstract in English
The purpose of this research is to analyze two subjects: small companies and costing methods, in order to identify how these companies adopt costing methods. Along the accounting history, several costing methods were developed with the objective of generating the information that the companies needed to improve the planning and control of the costs. Thus, there are many costing methods that companies could adopt in order to calculate their costs. The factors that interfere in the adoption of a certain costing method could be personal or impersonal, and identifying these factors was the objective of the research. In order to reach the proposed objective, a preliminary survey was conducted in a universe of small industrial companies of São Carlos, State of São Paulo, Brazil. This survey identified 33 companies. Among these companies, it was selected the ones that applied procedures of cost calculation. Next, using exploratory and descriptive multicases methodology, 4 small metal-mechanic companies were studied, in order to obtain further information about the problem studied. The research identified that the impersonality level involved in the adoption of a system varies from company to company depending on their administrative philosophy.
 
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TDE.pdf (1.21 Mbytes)
Publishing Date
2002-02-22
 
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