Valorização de custos padrão no contexto de uma empresa industrial

: análise do processo produtivo da malha agrícola

Abstract

Costing systems are essential for organizational management because they provide reliable and relevant information to support decision making, planning and control. With the current changes in the economic context, the need to optimize these mechanisms has increased, since they help companies to keep their competitiveness and profitability. Through cost information, their behavior analysis and the impact of different cost options related to products, respective materials, technologies and ranges, customers, and market segments of a company, it is possible to correctly evaluate the financial consequences of strategic organizational planning. The main objective of this study is improvement the costing system currently in place at Cotesi - Companhia de Têxteis Sintéticos, S.A., allowing a more realistic and efficient reflection and management of the company's performance. Therefore, it was essential to know the general functioning of Cotesi, its production processes and the organizational cost structure. Throughout the report, it is described and critically analyzed the costing system in place, evaluating its adaptability to the multiple variations in the surrounding environment and their influence on the information treatment and cost calculation. Afterward, to provide more precise control and promote a more updated and efficient valuation of standard cots, are suggested mechanisms that enable the mitigation of gaps and complement the already existing good practices.

Date of Award	6 Jul 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Miguel Pereira dos Santos de Oliveira (Supervisor)