Os sistemas de custeio

: a preparação para a implementação de um sistema de custeio no contexto das PMEs : o caso da Arcádia

Abstract

The emerging globalization has been causing constant changes at a global level, which has led to an increased concern on the majority of companies, especially SMEs (Small and medium-sized enterprises), to ensure their competitive advantage. Therefore, an adaptation is necessary by these enterprises to the new reality, being crucial the use of instruments and mechanisms of management control, as well as cost control, so that they remain competitive. Being the guiding line of the investigation, a case study was carried out in a SME of chocolate industry and products of confectionery – Arcadia -, which does not have a control in the level of costs, in order to plan and prepare a possible implementation of a costing system. Wherefore, in the future, the organization will have more accurate information on the costs and be able to make better decisions, especially about the way of operating in the market. This investigation started, in the first instance, by meeting Arcádia, with all the costs arising from the production of chocolate products, in a given period. And, later, were left possible suggestions for improvement and prepared the conditions necessary to ensure that, in the near future, it would be feasible the implementation of a costing system suited to the reality of the company.

Date of Award	10 Jul 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Paulo Alves (Supervisor)