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Título: DETERMINATION OF PRODUCTION COSTS AT A FOOD INDUSTRY FACTORY IN RIO DE JANEIRO
Instituição: PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO - PUC-RIO
Autor: PAULO EDUARDO PALHARES CORREA

Colaborador(es):  LUIZ HENRIQUE ABREU DAL BELLO - Orientador
Número do Conteúdo: 46998
Catalogação:  03/03/2020 Idioma(s):  PORTUGUESE - BRAZIL

Tipo:  TEXT Subtipo:  MONOGRAPH
Natureza:  SCHOLARLY PUBLICATION
Nota:  Todos os dados constantes dos documentos são de inteira responsabilidade de seus autores. Os dados utilizados nas descrições dos documentos estão em conformidade com os sistemas da administração da PUC-Rio.
Referência [pt]:  https://www.maxwell.vrac.puc-rio.br/colecao.php?strSecao=resultado&nrSeq=46998@1
Referência [en]:  https://www.maxwell.vrac.puc-rio.br/colecao.php?strSecao=resultado&nrSeq=46998@2
Referência DOI:  https://doi.org/10.17771/PUCRio.acad.46998

Resumo:
The current business landscape provides companies countless opportunities to make profitable transactions. Often, the managers and directors of these organizations are tested for their knowledge of Cost Accounting. The importance of being aware of the concepts of this science and their applicability regarding the production of accounting content is remarkable. It is also worth mentioning that all this information generated by the correct use of costing techniques will be essential in helping these professionals to make decisions and define corporate strategies. This study aims to analyze the various contributions of the application of costing methods, specifically the use of Full Cost, which was the methodology applied in the development of the research. In order to achieve the proposed objectives, a descriptive research was conducted, with a quantitative approach to the problem. Regarding the procedures, a case study was made in a food factory located in the city of Rio de Janeiro, which produces seventy-two products and operates in various segments (deliveries, events, franchises, business partnerships, own stores and food-service). All work data were collected through bibliographic researches, consultation of the company s Enterprise Resource Planning (ERP) system, reports produced by senior management, supplier websites and interviews with people of interest of the organization. Throughout the study, the definitions of Cost Accounting concepts and their classifications were adressed. Costing methods were also discussed, highlighting the pros and cons of using each one of them and emphasizing the application of Full Cost, which was the approach chosen for cost appropriation. After describing the information obtained through the case study, we calculated the direct and indirect costs associated with the manufacture of each of the products in the sectors, in which production was divided. After appropriation of the costs found throughout the production processes, a weighting was performed according to the cost of the Technical Data Sheet of each product aiming at reducing distorted cost distributions. Among the plausible uses in the decision-making process, Full Cost represents the alternative that best meets the demands of the project as it meets the requirements of Brazil s tax and commercial legislation, complies with accounting principles and considers all costs inherent to manufacturing process. In addition, it is noteworthy that Full Cost is the method most used by companies. At the end of this project, it was concluded that the objectives initially set were achieved and there were opportunities for improvement that should be analyzed by management.

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