bachelorThesis
Avaliação da viabilidade do método ABC para pequena empresa de malharia: um estudo de caso
Fecha
2016-06-15Registro en:
GLÓRIA. Andrielly Suzann Cividini. Avaliação da viabilidade do método ABC para pequena empresa de malharia: um estudo de caso. 2016. 65 f. Trabalho de Conclusão de Curso (Graduação) — Universidade Tecnológica Federal do Paraná, Apucarana, 2016.
Autor
Glória, Andrielly Suzann Cividini
Resumen
Businesses small and medium-sized branch of the garment making it very difficult to manage their costs. Costing System ABC method is presented as an alternative; however, there is controversy in the literature about its viability. Thus, this study aimed to evaluate the viability of the ABC method for management purposes in small knitting, using a constructivist philosophical conception, a qualitative approach and research strategy for case study. Data were collected through reports available documents and enterprise software, interviews with the manager before is after the implementation of ABC costing system. Based on the results of the research, it was concluded that the application of the ABC method appeared to be feasible, thus being able to assist the manager in decisions: the costs involved in the process in determining the final selling price, in planning for the delivery and the quality expected in the process and products.