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Análise de desvios no sistema de custos padrão : estudo de caso na CIN, S.A.
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Abstract(s)
Num contexto de crescimento organizacional e crescente complexidade dos processos produtivos, os sistemas de custeio industrial devem evoluir de forma a estarem a par desta realidade. Os sistemas de custeio industrial desempenham um papel fundamental na produção de informação relevante e tempestiva sobre o custo dos produtos, servindo de suporte aos processos de tomada de decisão operacional e estratégica. Esta tese consiste num estudo de caso realizado em contexto organizacional na empresa CIN, S.A., com o objetivo de explorar e compreender a fiabilidade e utilidade do sistema de custeio industrial standard subjacente à formação do custo dos produtos. Neste contexto, foram realizadas análises detalhadas de desvios entre o custo real e o standard, considerando uma amostra de dois produtos específicos. Procurou-se assim identificar as causas dos desvios ((in)eficiências técnicas, desvios de tarifa), sendo propostas oportunidades de melhoria no sistema e processos de custeio, no sentido de o tornar mais fiável. Para tal, adotou-se uma metodologia qualitativa, combinando a análise de dados extraídos do sistema ERP, documentos internos e conversas informais com os departamentos de controlo de gestão, sistemas de informação e operações. A análise de desvios entre os custos standard e reais de diferentes ordens de fabrico permitiu explorar fragilidades processuais que podem comprometer a fiabilidade do sistema, nomeadamente nos registos de dados no contexto industrial, nos métodos utilizados no cálculo do custo/hora standard e no acompanhamento sistemático dos desvios das ordens de fabrico. A investigação demonstrou ainda que, no período em análise, os desvios nos parâmetros técnicos das matérias-primas e do fabrico de tinta apresentaram um impacto reduzido nos custos unitários e finais dos produtos. Com base nestes resultados, foram propostas melhorias nos processos de registo, incluindo a possibilidade de mecanismos de alerta no ERP, um acompanhamento mais sistemático do fecho das ordens de fabrico e um maior aproveitamento dos mapas de registo diários, facilitando a identificação e ajuste de eventuais inconsistências nos lançamentos. Adicionalmente, sugere-se a diferenciação do custo/hora para cada centro de trabalho, tornando a alocação de custos mais precisa e representativa da realidade produtiva. Este estudo reforça a importância de desenvolver sistemas de custeio mais robustos, que garantam um controlo mais rigoroso e uma análise detalhada dos custos. Numa era de crescente automatização e integração da inteligência artificial nos processos industriais, a fiabilidade dos sistemas de custeio assume um papel cada vez mais crítico na gestão eficiente das organizações.
In the context of organizational growth and increasing complexity of production processes, industrial costing systems must evolve to keep pace with this reality. Industrial costing systems play a fundamental role in generating relevant and timely information on product costs, supporting both operational and strategic decision-making processes. This thesis presents a case study conducted in an organizational setting at CIN, S.A., aiming to explore and assess the reliability and usefulness of the standard industrial costing system underlying product cost formation. In this context, detailed variance analyses between actual and standard costs were carried out, focusing on a sample of two specific products. The study sought to identify the causes of these variances (technical (in)efficiencies, rate variances) and propose improvement opportunities for the costing system and processes, enhancing their reliability. To achieve this, a qualitative methodology was adopted, combining data analysis from the ERP system, internal documents, and informal discussions with the management control, information systems, and operations departments. The variance analysis between standard and actual costs for different production orders allowed for the identification of procedural weaknesses that may compromise the system’s reliability, particularly in data recording within the industrial context, the methods used to calculate standard hourly costs, and the systematic monitoring of production order variances. The research also showed that, during the analysed period, variances in the technical parameters of raw materials and paint manufacturing had a minimal impact on the unit and final costs of products. Based on these findings, improvements were proposed for the data recording processes, including the implementation of alert mechanisms in the ERP system, a more systematic monitoring of production order closures, and better utilization of daily log reports to facilitate the identification and adjustment of potential inconsistencies in entries. Additionally, it is suggested that hourly costs be differentiated for each work center, making cost allocation more accurate and representative of the production reality. This study reinforces the importance of developing more robust costing systems that ensure stricter control and a more detailed cost analysis. In an era of increasing automation and the integration of artificial intelligence in industrial processes, the reliability of costing systems plays an increasingly critical role in the efficient management of organizations.
In the context of organizational growth and increasing complexity of production processes, industrial costing systems must evolve to keep pace with this reality. Industrial costing systems play a fundamental role in generating relevant and timely information on product costs, supporting both operational and strategic decision-making processes. This thesis presents a case study conducted in an organizational setting at CIN, S.A., aiming to explore and assess the reliability and usefulness of the standard industrial costing system underlying product cost formation. In this context, detailed variance analyses between actual and standard costs were carried out, focusing on a sample of two specific products. The study sought to identify the causes of these variances (technical (in)efficiencies, rate variances) and propose improvement opportunities for the costing system and processes, enhancing their reliability. To achieve this, a qualitative methodology was adopted, combining data analysis from the ERP system, internal documents, and informal discussions with the management control, information systems, and operations departments. The variance analysis between standard and actual costs for different production orders allowed for the identification of procedural weaknesses that may compromise the system’s reliability, particularly in data recording within the industrial context, the methods used to calculate standard hourly costs, and the systematic monitoring of production order variances. The research also showed that, during the analysed period, variances in the technical parameters of raw materials and paint manufacturing had a minimal impact on the unit and final costs of products. Based on these findings, improvements were proposed for the data recording processes, including the implementation of alert mechanisms in the ERP system, a more systematic monitoring of production order closures, and better utilization of daily log reports to facilitate the identification and adjustment of potential inconsistencies in entries. Additionally, it is suggested that hourly costs be differentiated for each work center, making cost allocation more accurate and representative of the production reality. This study reinforces the importance of developing more robust costing systems that ensure stricter control and a more detailed cost analysis. In an era of increasing automation and the integration of artificial intelligence in industrial processes, the reliability of costing systems plays an increasingly critical role in the efficient management of organizations.
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Keywords
Fiabilidade dos registos Análise de desvios Custeio standard Controlo de custos CIN Data recording reliability Variance analysis Standard costing Cost control
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CC License
Without CC licence