Sistema de custeamento e seus reflexos na gestão estratégica de operações : um estudo de caso em uma empresa comercial varejista de Santa Cruz do Sul/RS.

Abstract

This study, in a general view, aims to define the current costing system of the business retailer company Agro Comercial Afubra Ltd., seeking competitive advantages in the strategic management of operations. Therefore, an analysis of the structure of the current costing system was needed, resulting in an improvement proposal which includes: linking the system to the budget plan, basing the costing system to the fiscal year for 2013, and expanding the current costing system to the level of goods. This proposal, which culminated in a location map at cost of goods, was achieved through a case study, with collection and analysis of data supported by managerial inferences of variable costing method. This method defended and validated by bibliographic references that guided the present study, when emphasizing the management of contribution margin as the main managerial purpose was entirely essential for the development of the final proposition of this study. To meet the objectives of this study, preliminary studies were carried out based on projections sales by segment for the fiscal year of 2013, as well as data from the operational budget of 2013, based on management assumptions, resulting ultimately in location maps of cost per segment, subgroup and goods. The location map of costs for goods was structured and formalized as a system of management information, containing a set of indicators to business processes, mainly for purchases and sales. Thus, it was concluded that indicators show the system is sufficient and relevant as guiding the business processes of the company studied. As this is a proposal, the results of global strategies guided by the costing system will only be evaluated over fiscal year of 2013, not disqualifying it, however, in terms of support for decision processes.