Implantação de planilhas de controle de custos em uma indústria moveleira

Abstract

This work is characterized in a case study conducted in a furniture industry, with the objective of deploying spreadsheets control production costs and practical application of control tools. In research it was realized that the industrial accounting is often handled as commercial. Being a mistake for managers, because the way account for a transformation of raw materials to the final product differs is when the product is already bought and ready transferred to income taxes and consumer. Based on data provided by the company, was first described as the processes occurring within the eight sectors of the same, then what are the most sought manufactured and specified one by one which its production process. However the company offers flexibility in its products having some major models with measures and materials standards, offering the customer the option to change them in order. Spreadsheets were developed in Excel software according to standards of chairs ten models, based on variable costing method. Once described production flows, expenses incurred in the production, classified into fixed and variables, apportioning them according to the monthly productivity were identified. For deployment was a detailed presentation of the work the company. Finally, the set of worksheets was applied to the company having recognition provided by practicality and a clear presentation of cost data, even for managerial and strategic decisions.