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*HUHQFLDPHQWR�(VWUDWpJLFR�GH�& XVWRV Autoria: Adilson Torr es Tema 05 Aplicação Gerencial dos Sistemas de Custeio 7HPD��� Aplicação Gerencial dos Sistemas de Custeio Autoria: Adilson Torres Como citar esse documento: TORRES, Adilson. Gerenciamento Estratégico de Custos: Aplicação Gerencial dos Sistemas de Custeio. Caderno de Atividades. Anhanguera Publicações: Valinhos, 2014. Índice ������$QKDQJXHUD�(GXFDFLRQDO�� 3URLELGD� D� UHSURGXomR� ¿QDO� RX� SDUFLDO� SRU� TXDOTXHU�PHLR� GH� LPSUHVVmR�� HP� IRUPD� LGrQWLFD�� UHVXPLGD� RX�PRGL¿FDGD� HP� OtQJXD� SRUWXJXHVD�RX�TXDOTXHU�RXWUR�LGLRPD� Pág. 20 Pág. 21 Pág. 22 Pág. 20 Pág. 18Pág. 16 ACOMPANHENAWEB Pág. 3 CONVITEÀLEITURA Pág. 3 PORDENTRODOTEMA � Nessa etapa convidamos você a explorar como os métodos de custeio devem ser empregados na empresa. Os métodos de custeio estão relacionados com o objetivo que se espera da informação gerada. Existe o método de custeio DGHTXDGR�SDUD�¿QV�OHJDLV��VRFLHWiULR�H�¿VFDO��FRPR�WDPEpP��H[LVWH�R�PpWRGR�GH�FXVWHLR�DGHTXDGR�SDUD�¿QV�GH�WRPDGD� GH�GHFLV}HV�SRQWXDLV��,JQRUDU�LVVR�SRGH�VHU�GHVDVWURVR�SDUD�D�HPSUHVD��9iULRV�HVSHFLDOLVWDV�DSRQWDP�TXH�D�PDLRULD�GDV� empresas adotam um único método de custeio para gerar todos os tipos de informações que deseja. Vamos aprender a diferença de lucro do produto e de margem de contribuição e o que isso pode impactar no gerenciamento estratégico. (�DLQGD��YDPRV�HQWHQGHU�R�TXH�p�R�SRQWR�GH�HTXLOtEULR�H�D�DODYDQFDJHP�RSHUDFLRQDO��FRPR�D�HPSUHVD�SRGH�DXPHQWDU� R�VHX�UHVXOWDGR�SRU�PHLR�GD�HFRQRPLD�GH�HVFDOD�H�PRQLWRUDQGR�R�VHX�SRQWR�GH�UXSWXUD��RQGH�QmR�Ki�QHP�OXFUR�QHP� SUHMXt]R��6HUmR�DERUGDGDV�DV�YDQWDJHQV�GH�GHVYDQWDJHP�GR�FXVWHLR�GLUHWR�YDULiYHO��9DPRV�HQWHQGHU�FRPR�QDVFHP�RV� FXVWRV�H�RV�VHXV�LPSDFWRV�QD�HVWUXWXUD�GR�FXVWR�GR�SURGXWR��3RU�¿P��GLVFXWLUHPRV�R�FXVWR�SDUD�WRPDGD�GH�GHFLV}HV�� DERUGDUHPRV� QRo}HV� GR� LPSDFWR� GDV� UHVWULo}HV� QHVVDV� GHFLV}HV� H� ¿QDOL]DUHPRV� FRP�DV� DERUGDJHQV�� VXJHVW}HV� H� cuidados na implementação de um programa de redução de custos. N t id ê l ét d d t i d d O CONVITEÀLEITURA PORDENTRODOTEMA Aplicação Gerencial dos Sistemas de Custeio Inicialmente é importante destacar a importância da compreensão da adoção dos sistemas de custeio por meio de VHXV�REMHWLYRV��%DVLFDPHQWH�SRGHPRV�GLYLGLU�RV�VLVWHPDV�GH�FXVWHLR�HP�GRLV�PpWRGRV�EiVLFRV��2�PpWRGR�SRU�DEVRUomR�� FRQIRUPH�Mi�YLVWR�DQWHULRUPHQWH��TXH�FRQWHPSOD�D�FRPSRVLomR�GR�FXVWR�R�SURGXWR��FRPR�D�PDWpULD�SULPD��D�PmR�GH�REUD� GLUHWD��RV�JDVWRV�JHUDLV�GH�IDEULFDomR��VHQGR�HVVH�~OWLPR�DORFDGR�DR�SURGXWR�SRU�PHLR�GH�UDWHLRV��(VVH�PpWRGR�p�H[LJLGR� SHOD�OHJLVODomR�VRFLHWiULD��FRQWDELOLGDGH�LQWHUQDFLRQDO��,)56��H�SHOD�OHJLVODomR�¿VFDO�� � PORDENTRODOTEMA 2�RXWUR�PpWRGR�p�R�GH�FXVWHLR�GLUHWR�YDULiYHO��TXH�FRQWHPSOD�VRPHQWH�D�PDWpULD�SULPD�H�R�FXVWR�FRP�D�PmR�GH�REUD� GLUHWD��QmR�DGPLWLQGR�D�XWLOL]DomR�GR�&,)�GHYLGR�j�VXEMHWLYLGDGH�SUHVHQWH�QR�UDWHLR�TXDQGR�VH�ID]�D�DORFDomR�GHVWH�FXVWR� aos produtos fabricados. *XHUUHLUR��������DOHUWD�TXH�p�QHFHVViULR�FRPSUHHQGHU�RV�SRVVtYHLV�LPSDFWRV�QD�UHQWDELOLGDGH�GRV�SURGXWRV�H�GR�QHJyFLR� HP�GHFRUUrQFLD�GD�HVFROKD�GH�GLIHUHQWHV�PpWRGRV�GH�FXVWHLR� 'H�DFRUGR�FRP�*XHUUHLUR� ��������HP�������-RQDWKDQ�1��+DUULV�FULRX�R�PpWRGR�GH�FXVWHLR�YDULiYHO�FRP�D�¿QDOLGDGH� GH�DWHQGHU�RV� LQWHUHVVHV�GRV�JHVWRUHV�GR�QHJyFLR��QDV�DQiOLVHV�GH�PDUJHP�GH�FRQWULEXLomR�H�GH�mix de produção. 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Análise Custo Volume Lucro $�DQiOLVH�GH�FXVWR�YROXPH�OXFUR��CVL��p�XP�PpWRGR�SDUD�DQDOLVDU�FRPR�DV�GHFLV}HV�RSHUDFLRQDLV�H�GH�PDUNHWLQJ� DIHWDP�R�OXFUR�OtTXLGR�EDVHDGR�QD�FRPSUHHQVmR�GD�UHODomR�HQWUH�FXVWRV�YDULiYHLV��FXVWRV�¿[RV��SUHoR�GH�YHQGD�H�QtYHO�de produção. PORDENTRODOTEMA � $V�SULQFLSDLV�DSOLFDo}HV�GD�DQiOLVH�&9/� D��(VWDEHOHFHU�SUHoRV�SDUD�SURGXWRV�H�VHUYLoRV� E��/DQoDU�XP�QRYR�SURGXWR�RX�VHUYLoR� F��6XEVWLWXLU�XPD�SHoD�GH�XP�HTXLSDPHQWR� G��'HFLGLU�VH�GHYH�ID]HU�RX�FRPSUDU�FHUWR�SURGXWR�RX�VHUYLoR� H��5HDOL]DU�DQiOLVH�GH�DOWHUQDWLYDV�HVWUDWpJLFDV� 1R�HQWDQWR��D�DQiOLVH�GR�SRQWR�GH�HTXLOtEULR��FRP�P~OWLSORV�SURGXWRV�IDEULFDGRV�WRUQD�VH�EDVWDQWH�FRPSOH[D�H�DVVXPH� FHUWR�VXEMHWLYLVPR��$�GH¿QLomR�GR�mix�GH�SURGXWRV��SDUD�DWLQJLU�HVVH�SRQWR�GH�HTXLOtEULR��VHUi�GHWHUPLQDGD�SRU�FULWpULRV� HVWDWtVWLFRV�RX�SRU�PHLR�GH�WHQWDWLYDV�H�HUURV� 1R�HQWDQWR��TXDQGR�VH�WHP�SURGXWRV�FRP�margens de contribuição diferentes��WRUQD�VH�GLItFLO�GHWHUPLQDU�R�PL[�GH� SURGXomR�H�YHQGDV�QR�SRQWR�GH�HTXLOtEULR��1HVVH�FDVR��HVVH�SRQWR�GH�HTXLOtEULR�p�SURSRUFLRQDGR�SRU�TXDOTXHU�FRPELQDomR� TXH�UHVXOWH�HP�PDUJHQV�GH�FRQWULEXLomR�LJXDO�DRV�FXVWRV�H�GHVSHVDV�¿[DV�³>���@�TXDQGR�VH�WHP�SURGXWRV�FRP�PDUJHQV� GH�FRQWULEXLomR�GLIHUHQWHV��D�GHWHUPLQDomR�GR�SRQWR�GH�HTXLOtEULR�WRUQD�VH�PDLV�FRPSOH[D´�FRQIRUPH�DSRQWD�0HJOLRULQL� �������S��������$�HPSUHVD�SRGH�DGRWDU�PDUJHP�GH�FRQWULEXLomR�PpGLD�GRV�SURGXWRV� $�YDQWDJHP�GR�&9/�p�D�VLPSOLFLGDGH��QR�HQWDQWR��LQFRUUH�HP�SHUGD�GH�UHDOLVPR�TXDQGR�YiULRV�SURGXWRV�VmR�DQDOLVDGRV�� VHQGR� QHFHVViULR� DVVXPLU� XP�PL[� GH� SURGXWRV� FRQVWDQWH� RX� DORFDU� FXVWRV� FRPXQV��1HVVH� FDVR� p� DFRQVHOKiYHO� D� XWLOL]DomR�GH�IHUUDPHQWDV��FRQIRUPH�DSRQWDP�DOJXQV�DXWRUHV��FRPR�D�DQiOLVH�GH�VHQVLELOLGDGH�SDUD�YHUL¿FDU�RV�LPSDFWRV� das decisões. 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