In competitive environments where there is not a great differentiation in the product or service delivered, an organization must operate in a constant pursuit for efficiency and cost control. The price charged and the resulting profitability obtained in the products and customers portfolio is crucial. An organization present in this context that is able to produce reliable cost information to support decision making, may have a competitive advantage. But how can companies obtain this cost information? A product costing model that is suitable to the reality and objectives of the organization can represent a powerful tool. The object of study of this work is BA Vidro’s product costing model and its ability to meet the organization needs in decision-making regarding two critical points for a company in this context: cost control and pricing. The search for relevant theoretical concepts related to product costing and its use, allowed a critical analysis and elaboration of suggestions that can adress some flaws found and complement good practises. The study carried out allowed to find opportunities of improvement in the simplification of the cost calculation process, taking advantage of the information system’s potential that also allows the construction of important analyzes that enable tighter cost control. Regarding the pricing process, it was possible to add more information to the pricing decision for new products. Finally, the use of the standard costing systems for analyses allows the organization to carry out performance evaluations and margin analysis.
| Date of Award | 4 Jul 2016 |
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| Original language | Portuguese |
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| Awarding Institution | - Universidade Católica Portuguesa
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| Supervisor | Miguel Alberto Reis Soares (Supervisor) |
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- Cost information
- Decision making
- Standard costs
O modelo de custeio industrial face às necessidades da organização: o caso da BA Vidro, S.A.
Horta, M. A. (Student). 4 Jul 2016
Student thesis: Master's Thesis