Analysis of industrial costs: a study in an Ibirama/SC machine industry

Authors

  • Marino Luiz Eyerkaufer Santa Catarina State University, UDESC, Brazil. https://orcid.org/0000-0001-6038-1704
  • Diego Odorizzi Santa Catarina State University, UDESC, Brazil.
  • Marciano Lunelli Santa Catarina State University, UDESC, Brazil.
  • Marilia Milena Silveira Santa Catarina State University, UDESC, Brazil.
  • Talita Jahn Santa Catarina State University, UDESC, Brazil.

DOI:

https://doi.org/10.5965/2764747102032013099

Keywords:

industrial accounting, costs , machinery industry

Abstract

Over time, accounting is becoming an important ally for managers, supplying the decision-making process with information. In addition, of course, to assisting in the internal and external control of accounting facts. This paper presents a survey that seeks to verify the industrial cost methods used in the company ABC, familiarizing with tools and/or suggesting new ones. The research was carried out with a visit to the company, in which its industrial processes were observed. Then, general analyses of the entire production process of the industry were carried out and, from the data obtained, it was concluded that the raw material stock system has flaws and can be optimized so as to not compromise the performance of activities that affect the level of service provided to customers. Furthermore, note the need of the company to define what will really be its production focus, whether in the machines division, in the foundry or even in both.

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Author Biographies

Marino Luiz Eyerkaufer, Santa Catarina State University, UDESC, Brazil.

PhD in Production Engineering from the Santa Catarina Federal University, UFSC, Brazil.

Has a Master’s degree in Accounting Sciences from the Blumenau Regional University Foundation, FURB, Brazil.

Specialist in Marketing from the Western Santa Catarina University, UNOESC, Brazil.

Graduated in Accounting at the Western Santa Catarina University, UNOESC, Brazil.

Professor at the Santa Catarina State University, UDESC, Brazil.

Diego Odorizzi, Santa Catarina State University, UDESC, Brazil.

Graduated in Accounting Sciences at the Santa Catarina State University, UDESC, Brazil

Marciano Lunelli, Santa Catarina State University, UDESC, Brazil.

Graduated in Accounting Sciences at the Santa Catarina State University, UDESC, Brazil

Marilia Milena Silveira, Santa Catarina State University, UDESC, Brazil.

Specialist in Business Intelligence from the University for the Development of Alto Vale do Itajaí, UNIDAVI, Brazil.

Specialist in Credit Union Management from the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

Graduated in Accounting Sciences at the Santa Catarina State University, UDESC, Brazil.

Talita Jahn, Santa Catarina State University, UDESC, Brazil.

Graduated in Accounting Sciences at the Santa Catarina State University, UDESC, Brazil.

Has a Master’s degree in Business Administration and an MBA in Business Management from the University for Development of Alto Vale do Itajaí, UNIDAVI, Brazil.

References

HORNGREN, Charles T.; DATAR, Srikant M.; FOSTER, George. Contabilidade de custos.

V.2. São Paulo: Prentice Hall, 2004.

MAHER, Michael. Contabilidade de custos: criando valor para a administração. 1.ed. São Paulo: Atlas, 2001.

MARTINS, Eliseu. Contabilidade de custos. 10.ed. São Paulo: Atlas, 2010. RIBEIRO, Osni Moura. Contabilidade de custos. São Paulo: Saraiva, 2009.

SANTOS, José Luiz dos; SCHMIDT, Paulo; PINHEIRO, Paulo Roberto; NUNES, Marcelo Santos. Fundamentos de contabilidade de custos. São Paulo: Atlas, 2006.

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Published

2013-08-07

How to Cite

Eyerkaufer, M. L., Odorizzi, D., Lunelli, M., Silveira, M. M., & Jahn, T. (2013). Analysis of industrial costs: a study in an Ibirama/SC machine industry. Revista Brasileira De Contabilidade E Gestão, 2(3), 99–102. https://doi.org/10.5965/2764747102032013099

Issue

Vol. 2 No. 3 (2013)

Section

Intern Abstracts

License

Copyright (c) 2013 Marino Luiz Eyerkaufer, Diego Odorizzi, Marciano Lunelli, Marilia Milena Silveira, Talita Jahn

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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