Cont Custos Essay

1856 words - 8 pages

CONTABILIDADE DE CUSTOS II
Licenciatura em Gestão de Empresas 2009/2010

CONTABILIDADE DE CUSTOS II CAPÍTULO I
O CUSTEIO BASEADO NA ACTIVIDADE (CBA) ACTIVITY-BASED COSTING (ABC)

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O CUSTEIO BASEADO NA ACTIVIDADE
CONTEXTUALIZAÇÃO
A estrutura de custos industriais tem sofrido uma alteração no peso atribuído a cada componente. Hoje, em muitos sectores de actividade, os recursos são utilizados principalmente em actividades que são consideradas Gastos Gerais de Fabrico. Por exemplo, os investimentos em Investigação e Desenvolvimento, Marketing, Serviços Pós-Venda. Os sistemas tradicionais de apuramento de custo têm manifestado uma utilidade limitada devido essencialmente à distorção ...view middle of the document...

A ênfase na necessidade de reduzir custos leva a que as empresas analisem onde é que consomem recursos. Trata-se de optimizar as decisões que afectam o ciclo de investimento e de exploração. A alteração dos processos de fabrico com a crescente automatização e a necessidade de diversificação da oferta tem provocado o incremento dos custos indirectos, designadamente de MKT e I&D. Quais as actividades que proporcionam valor acrescentado e por conseguinte, são eficazes e eficientes?

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O CUSTEIO BASEADO NA ACTIVIDADE
NOÇÃO ABC –ACTIVITY BASED COSTING
Método de custeio que procura identificar: As actividades que consomem recursos Os produtos ou segmentos que utilizam as actividades Uma Actividade representa uma unidade que executa um conjunto de tarefas com o fim de produzir algo. Deste modo, uma actividade consome recursos (inputs) com o objectivo de produzir resultados (outputs). Este método: enfatiza a necessidade de olhar para as verdadeiras causas dos custos (as empresas têm custos porque existem actividades que consomem recursos); em detrimento das consequências (os custos imputados aos produtos são uma consequência do nível da eficiência no desempenho das actividades).

O CUSTEIO BASEADO NA ACTIVIDADE
FASES NECESSÁRIAS PARA A IMPLEMENTAÇÃO DO ABC
1º Identificação e definição do âmbito das actividades numa perspectiva física ou lógica ou de custo. Inseridos na cadeia de valor podemos ter actividades: Primárias – ex. compras, montagem Secundárias ou Auxiliares – ex. processamento de salários Podemos também identificar as Actividades com e sem valor acrescentado. Tipo de Actividades: Actividades relacionadas com o volume de produção Actividades relacionadas com a organização do processo de produção Actividades de suporte pós-venda e de pesquisa Actividades relacionadas com a estrutura

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O CUSTEIO BASEADO NA ACTIVIDADE
FASES NECESSÁRIAS PARA A IMPLEMENTAÇÃO DO ABC
2º Proceder à afectação de custos a cada uma das actividades. 3º Agrupar centros de actividades em unidades com características comuns denominadas por Cost Pools (ex. gestão de clientes - envolve facturação e acompanhamento da conta corrente). 4º Identificar as unidades de medida – Cost Drivers – que são os geradores dos recursos utilizados (ex. n.º unidades compradas, n.º de unidades montadas). Esta unidade de medida deve ser uma característica da actividade, de fácil mensuração e compreensão. Os cost drivers são os factores que determinaram os custos de cada actividade. A lógica dos cost drivers é diferente da lógica das unidades de obra pois estas apenas têm o intuito de repartir os custos enquanto que os cost drivers procuram relacionar a causa com o efeito.

O CUSTEIO BASEADO NA ACTIVIDADE
FASES NECESSÁRIAS PARA A IMPLEMENTAÇÃO DO ABC
5º Com base no nível de utilização dos diferentes Cost Pools, são distribuídos os custos indirectos por cada um dos produtos ou segmentos, ou seja, os Gastos gerais de fabrico de cada cost pool são imputados aos produtos com...

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