dc.contributorCasagrande, Luiz Fernande
dc.creatorMaboni, Sucelaine Maria
dc.date.accessioned2020-11-25T12:02:50Z
dc.date.accessioned2022-12-06T15:15:36Z
dc.date.available2020-11-25T12:02:50Z
dc.date.available2022-12-06T15:15:36Z
dc.date.created2020-11-25T12:02:50Z
dc.date.issued2012-02-29
dc.identifierMABONI, Sucelaine Maria. Apuração de resultado gerencial em uma indústria gráfica. 2012. 18 f. Trabalho de Conclusão de Curso (Especialização) - Universidade Tecnológica Federal do Paraná, Pato Branco, 2012.
dc.identifierhttp://repositorio.utfpr.edu.br/jspui/handle/1/22347
dc.identifier.urihttps://repositorioslatinoamericanos.uchile.cl/handle/2250/5263151
dc.description.abstractThis article, first, describes the strategic planning of costs and considers that the determinants factors to its use are: analysis of the values, the strategic position and the direction of costs. After that, it presents the ABC system (Activity Based Cost) and Variable costing system of costs and how it can be used as a tool in the strategic planning of costs. And ends with a case study, proposes a system of mixed funding to find the contribution margin of products through a system of variable costing and view the resource consumption of activities by the products.
dc.publisherUniversidade Tecnológica Federal do Paraná
dc.publisherPato Branco
dc.subjectPlanejamento estratégico
dc.subjectContabilidade de custo
dc.subjectContabilidade gerencial
dc.subjectStrategic planning
dc.subjectCost accounting
dc.subjectManagerial accounting
dc.titleApuração de resultado gerencial em uma indústria gráfica
dc.typespecializationThesis


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