Sistema de custeio usado na empresa CIN
: uma análise crítica

  • Carolina Pontes de Paiva Beltrão (Student)

Student thesis: Master's Thesis


With the increasing complexity of companies, it is becoming ever more important to obtain relevant and reliable information from them. Costing systems are crucial for providing information and for management decision making. The present master's final work is a case study that was carried out in an organizational context in the company CIN, S.A. The aim of this work is to understand how the costing system used by the company influences the product cost and, consequently, pricing. To this end, a literature review was initially conducted to contextualize the theme, and afterward performing a critical analysis of the costing system used by the company was considered relevant, since it was determined that the one currently being used was not the most appropriate as it does not include most of the non-productive costs of the company. Therefore, a new method for the company to cost its products was proposed, and it was considered relevant to implement in the enterprise a combination between ABC and Time-driven ABC, specifically in CIN Industrial Coatings, which was the business unit chosen to conduct the analysis. Hence, the methodology employed included several interviews with various people at different levels of the organization, as well as document analysis and direct observation that took place during the internship. In short, it was proposed that the costing system of the company be changed in order to be able to analyse the profitability of its customers, determining which customers to keep and which to abandon
Date of Award11 Jul 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorÁlvaro José Barrigas do Nascimento (Supervisor)


  • Costs
  • Costing systems
  • Traditional costing
  • Activity-based costing
  • Time-driven ABC


  • Mestrado em Gestão

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