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Abstract(s)
O presente trabalho final de mestrado (TFM) foi elaborado centrado na questão de investigação “Quais as melhores ferramentas de custeio para analisar a rentabilidade numa unidade de consultoria?”. Neste sentindo, a análise efetuada focou-se em metodologias de custeio que pudessem ser adaptadas a uma empresa prestadora de serviços de consultoria – Job-Costing, Activity-Based Costing (ABC) e Time-Driven Activity-Based Costing (TDABC). O TFM foi realizado em contexto de estágio na empresa Inova+, integrado na unidade de negócio de consultoria e como tal, toda a informação recolhida proveio de entrevistas realizadas aos responsáveis da unidade e do contacto diário com os colaboradores e o seu trabalho. Como resultado final foi elaborado um exemplo que pode servir como ponto de partida para a implementação de um sistema de custeio adaptado à realidade da empresa. O modelo proposto segue os processos de um sistema de custeio baseado nas atividades (ABC), pressupondo-se a aplicação da metodologia de imputação de custos indiretos do modelo TDABC. Esta ferramenta vai de encontro com os objetivos definidos pela empresa, nomeadamente a adaptação / melhoria das ferramentas utilizadas até à data pela empresa (timesheet) para permitir o acesso a informação relativa à rentabilidade do negócio.
The present final master’s work (TFM) was elaborated focusing on the research question "What are the best costing tools to evaluate profitability in a consulting unit?". In this sense, the research focused on existing costing systems that could be adapted to a service provider - Job-Costing, Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC). The TFM was carried out in the context of an internship at the Inova+ company, which is part of the consulting business unit and as such, all the information collected came from interviews with the heads of the unit and from daily contact with employees and their work. As a result, an example was elaborated that can serve as starting point for the implementation of a costing system adapted to the reality of the company. The proposed model follows the process of an activity-based costing system defended in theory with the application of the methodology of allocation of indirect costs of the TDABC model. This tool meets the objectives defined by the company, namely the adaptation / improvement of tools used to date by the company (timesheet) to allow access to information regarding the profitability of the business.
The present final master’s work (TFM) was elaborated focusing on the research question "What are the best costing tools to evaluate profitability in a consulting unit?". In this sense, the research focused on existing costing systems that could be adapted to a service provider - Job-Costing, Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC). The TFM was carried out in the context of an internship at the Inova+ company, which is part of the consulting business unit and as such, all the information collected came from interviews with the heads of the unit and from daily contact with employees and their work. As a result, an example was elaborated that can serve as starting point for the implementation of a costing system adapted to the reality of the company. The proposed model follows the process of an activity-based costing system defended in theory with the application of the methodology of allocation of indirect costs of the TDABC model. This tool meets the objectives defined by the company, namely the adaptation / improvement of tools used to date by the company (timesheet) to allow access to information regarding the profitability of the business.
Description
Keywords
Sistemas de custeio Activity-based costing Time-driven activity-based costing Job-costing Custo Rentabilidade Costing systems Cost Profitability