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Os sistemas de custeio são imprescindíveis para a gestão das organizações, uma vez que promovem o fornecimento de informação fiável e relevante para suporte à tomada de decisão, planeamento e controlo. Com as atuais mudanças no contexto económico, a necessidade de otimização destes mecanismos acentuou-se, dado contribuírem para que as empresas mantenham a sua competitividade e rentabilidade. Através da informação sobre os custos, análise do seu comportamento e do impacto das diferentes opções de custeio relacionadas com os produtos, respetivos materiais, tecnologias e gamas, clientes e segmentos de mercado, é possível avaliar, corretamente, as consequências financeiras do planeamento estratégico organizacional. O principal objetivo deste trabalho consiste na melhoria do sistema de custeio presente na Cotesi - Companhia de Têxteis Sintéticos, S.A., permitindo uma reflexão e gestão mais realistas e eficientes do desempenho da empresa. Deste modo, foi essencial conhecer o funcionamento geral da Cotesi, processos produtivos e a estrutura organizacional de custos. Ao longo do relatório, efetua-se a descrição e consequente análise crítica do sistema de custeio em vigor, avaliando a sua adaptabilidade às inúmeras variações no meio envolvente e a influência das mesmas no tratamento de informação e cálculo de custos. Posteriormente, de modo a efetuar um controlo mais preciso e promover uma valorização mais atualizada dos custos padrão, são sugeridos mecanismos que possibilitam a atenuação de lacunas e complementam as boas práticas já existentes.
Costing systems are essential for organizational management because they provide reliable and relevant information to support decision making, planning and control. With the current changes in the economic context, the need to optimize these mechanisms has increased, since they help companies to keep their competitiveness and profitability. Through cost information, their behavior analysis and the impact of different cost options related to products, respective materials, technologies and ranges, customers, and market segments of a company, it is possible to correctly evaluate the financial consequences of strategic organizational planning. The main objective of this study is improvement the costing system currently in place at Cotesi - Companhia de Têxteis Sintéticos, S.A., allowing a more realistic and efficient reflection and management of the company's performance. Therefore, it was essential to know the general functioning of Cotesi, its production processes and the organizational cost structure. Throughout the report, it is described and critically analyzed the costing system in place, evaluating its adaptability to the multiple variations in the surrounding environment and their influence on the information treatment and cost calculation. Afterward, to provide more precise control and promote a more updated and efficient valuation of standard cots, are suggested mechanisms that enable the mitigation of gaps and complement the already existing good practices.
Costing systems are essential for organizational management because they provide reliable and relevant information to support decision making, planning and control. With the current changes in the economic context, the need to optimize these mechanisms has increased, since they help companies to keep their competitiveness and profitability. Through cost information, their behavior analysis and the impact of different cost options related to products, respective materials, technologies and ranges, customers, and market segments of a company, it is possible to correctly evaluate the financial consequences of strategic organizational planning. The main objective of this study is improvement the costing system currently in place at Cotesi - Companhia de Têxteis Sintéticos, S.A., allowing a more realistic and efficient reflection and management of the company's performance. Therefore, it was essential to know the general functioning of Cotesi, its production processes and the organizational cost structure. Throughout the report, it is described and critically analyzed the costing system in place, evaluating its adaptability to the multiple variations in the surrounding environment and their influence on the information treatment and cost calculation. Afterward, to provide more precise control and promote a more updated and efficient valuation of standard cots, are suggested mechanisms that enable the mitigation of gaps and complement the already existing good practices.
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Contabilidade de gestão Sistemas de custeio Custo padrão Management accounting Costing systems Standard cost