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Análise do sistema de custeio industrial na Amorim Top Series
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O presente estudo tem como objetivo analisar o sistema de custeio adotado pela empresa Amorim Top Series, unidade de negócio da Corticeira Amorim, com foco na definição e análise crítica das tarifas aplicadas às ordens de fabrico. Para tal, foram explorados conceitos e metodologias de contabilidade de custos, incluindo o custeio por absorção e o custeio padrão, de forma a compreender a atribuição dos custos aos produtos. A investigação seguiu uma abordagem qualitativa baseada num estudo de caso, onde foram recolhidos e analisados dados internos da empresa relativos ao ano de 2024. Foram avaliados os pressupostos utilizados na definição das tarifas, as horas alocadas por sector e as variações entre os custos esperados e os custos reais. Através desta análise, identificaram-se desvios orçamentais e de atividade, permitindo compreender as razões subjacentes a essas diferenças e sugerir possíveis melhorias no modelo de determinação das tarifas. Os resultados obtidos evidenciaram um período de inatividade por parte da empresa. Este fator reforça a importância de uma definição rigorosa das tarifas para garantir a correta alocação dos custos industriais aos produtos finais. Adicionalmente, destaca-se a relevância da revisão periódica das tarifas e a necessidade de uma maior integração entre os departamentos envolvidos na gestão de custos, de forma a minimizar os desvios e melhorar a eficiência operacional da empresa.
The aim of this study is to analyse the costing system adopted by Amorim Top Series, a business unit of Corticeira Amorim, with a focus on defining and critically analysing the rates applied to manufacturing orders. To this end, cost accounting concepts and methodologies were explored, including absorption costing and standard costing, to understand the attribution of costs to products. The research followed a qualitative approach based on a case study, where the company's internal data for the year 2024 was collected and analysed. The assumptions used to define tariffs, the hours allocated by sector and the variations between expected and actual costs were evaluated. Through this analysis, budget and activity deviations were identified, making it possible to understand the reasons behind these differences and to suggest possible improvements to the tariff determination model. The results show a period of inactivity on the part of the company. This factor reinforces the importance of rigorously defining tariffs to ensure the correct allocation of industrial costs to end products. It also highlights the importance of periodic tariff reviews and the need for greater integration between the departments involved in cost management, in order to minimize deviations and improve the company's operational efficiency.
The aim of this study is to analyse the costing system adopted by Amorim Top Series, a business unit of Corticeira Amorim, with a focus on defining and critically analysing the rates applied to manufacturing orders. To this end, cost accounting concepts and methodologies were explored, including absorption costing and standard costing, to understand the attribution of costs to products. The research followed a qualitative approach based on a case study, where the company's internal data for the year 2024 was collected and analysed. The assumptions used to define tariffs, the hours allocated by sector and the variations between expected and actual costs were evaluated. Through this analysis, budget and activity deviations were identified, making it possible to understand the reasons behind these differences and to suggest possible improvements to the tariff determination model. The results show a period of inactivity on the part of the company. This factor reinforces the importance of rigorously defining tariffs to ensure the correct allocation of industrial costs to end products. It also highlights the importance of periodic tariff reviews and the need for greater integration between the departments involved in cost management, in order to minimize deviations and improve the company's operational efficiency.
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Desvio de orçamento Desvio de atividade Tarifas Custos absorvidos Custeio Budget variance Activity variance Tariffs Absorbed costs Costing
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Sem licença CC