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Goal: The aim of this article is to show the importance of applying costing methods to increase the contribution margin and decision-making, besides helping the company to become more competitive against competitors. Design / Methodology / Approach: This study carried out a case study of a quantitative nature, based on bibliographic works. He employed a semi-structured interview. The Direct / Variable Costing method was used to recognize points that could be improved. In addition, the data was organized into spreadsheets in the Office package. Results: The results of the survey show at the end of the action survey that the company chose to outsource the raw material from its second item of highest revenue: cheese bread. With the change, the item increased its contribution margin by 30.16% and reduced costs by 77.98%, increasing the company's profit, reducing the product's equilibrium point from 54.14% to 4.14% of average daily production. Limitations of the research: As limitations of the study, we highlight that the company passed on the already established costs for some products, so the costs were calculated considering this percentage. Practical Implications: Its practical implications are to demonstrate the importance of the relationship between costs and sales price as a decision-making strategy. Originality / Value: The study contributes to the academic area and adds knowledge related to costs and sales price for the bakery sector, being useful for users and interested in the bakery sector and its costs.

Bu çalışmada amaç, Vergi Usul Kanunu (VUK), Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS) ve Türkiye Finansal Raporlama Standartları (TFRS) karşılaştırmalı analizi ile maliyet hesaplama yöntemlerinin işletmelerin fiyat belirleme kararları üzerindeki etkisinin saptaması ve işletme için hangi maliyetleme yönteminin, fiyat belirlemede daha etkin olduğunu tespit etmektir. Bu kapsamda mali tablodaki her kalemin denetiminden sorumlu bağımsız denetçiler araştırmanın ana kütlesini oluşturmuştur. Veriler 108 bağımsız denetçiden oluşan bir örneklemden anket yolu ile toplanmıştır. Ayrıca bağımsız denetime tabi iki işletme örneği ile Vergi Usul Kanunu (VUK) - Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS) ve Vergi Usul Kanunu (VUK) - Türkiye Finansal Raporlama Standartları (TFRS) karşılaştırması yapılmış ve maliyet yöntemleri bölümünde başka bir örnek işletme verilerine göre tam ve normal maliyet yöntemine göre maliyet hesaplaması yapılarak brüt kar ve zarar hesabı üzerindeki farklar ile kar marjına göre mamulün satış fiyatının belirlenmesi yoluyla hangi maliyet yönteminin işletmenin fiyat belirleme kararları üzerinde daha doğru bir yönlendirme yapacağı ortaya konmaya çalışılmıştır. Örnek uygulamalar ve anket sonuçlarına göre, fiyatı belirlerken normal maliyet yönteminin işletmenin kapasite kullanım oranını kullanarak mamul birim maliyet hesabı yapması sebebiyle tam maliyet yöntemi ile karşılaştırıldığında daha gerçeği yansıtan bir hesaplama yöntemi olduğu ve işletmelerin Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS) ve Türkiye Finansal Raporlama Standartlarına (TFRS) göre hazırlanmış mali tablolarının Vergi Usul Kanununa (VUK) göre hazırlanmış mali tablolara göre finansal tablo kullanıcılarına daha gerçekçi ve doğru veriler sunduğu sonucuna varılmıştır. The aim of this study is to determine the effect of costing methods on pricing decision of the enterprises by a comparative analysis of TPL, Financial Reporting Standard for Large and Medium Size Enterprises (BOB FRS) and Turkish Financial Reporting Standards (TFRS). Also, the aim is to identify which costing method is more effective on pricing. Under that context, independent audits who are responsible of inspecting every item on the financial reports are the main body of the research. The data has been compiled from a sample of 108 independent audits via polling. Also, with an example of two enterprises supervised by independent audits, TPL and BOB FRS; TPL and TFRS were compared to try to explain which costing method would have a more accurate affect on the enterprise’s pricing decision, as in the section of costing methods, a cost calculation was made according to data of another sample enterprise by using full and normal cost method, the difference between gross profit and loss, and pricing of the product according to profit margin. According to sample practices and findings of the poll, it is concluded that the normal costing method while identifying the cost is a much realistic method in comparison to full costing method as it is identifying the product unit cost by using the enterprise’s rate of capacity utilization. It is also concluded that the financial reports of enterprises based on BOB FRS and TFRS are presenting more realistic and accurate data to financial report users than the financial reports based on TPL.

Introduction HIV testing is an essential prerequisite for accessing treatment with antiretroviral therapy or prevention using pre‐exposure prophylaxis. Internet distribution of HIV self‐tests is a novel approach, and data on the programmatic cost of this approach are limited. We analyse the costs and cost‐effectiveness of a self‐testing programme. Methods Men who have sex with men (MSM) reporting unknown or negative HIV status were enrolled from March to August 2015 into a 12‐month trial of HIV self‐testing in the United States. Participants were randomly assigned either to the self‐testing arm or the control arm. All participants received information on HIV testing services and locations in their community. Self‐testing participants received up to four self‐tests each quarter, which they could use themselves or distribute to their social network associates. Quarterly follow‐up surveys collected testing outcomes, including number of tests used and new HIV diagnoses. Using trial expenditure data, we estimated the cost of implementing a self‐testing programme. Primary outcomes of this analysis included total programme implementation costs, cost per self‐test completed, cost per person tested, cost per new HIV diagnosis among those self‐tested and cost per quality adjusted life year (QALY) saved. Results A total of 2665 men were assigned either to the self‐testing arm (n = 1325) or the control arm (n = 1340). HIV testing was reported by 971 self‐testing participants who completed a total of 5368 tests. In the control arm, 619 participants completed 1463 HIV tests. The self‐testing participants additionally distributed 2864 self‐tests to 2152 social network associates. Testing during the trial identified 59 participants and social network associates with newly diagnosed HIV infection in the self‐testing arm; 11 control participants were newly diagnosed with HIV. The implementation cost of the HIV self‐testing programme was $449,510. The cost per self‐test completed, cost per person tested at least once, and incremental cost per new HIV diagnosis was $61, $145 and $9365 respectively. We estimated that self‐testing programme potentially averted 3.34 transmissions, saved 14.86 QALYs and nearly $1.6 million lifetime HIV treatment costs. Conclusions The HIV self‐testing programme identified persons with newly diagnosed HIV infection at low cost, and the programme is cost saving.

O objetivo verificar o método de custeio adequado que contribua no processo de apoio à tomada de decisão na Polícia Militar de Santa Catarina (PMSC). Assim, o estudo os métodos de custeio que podem ser utilizados no setor público. Trata-se de uma pesquisa descritiva, documental, qualitativa e um estudo de caso. Com a propósito de analisar os sistemas de custeio e focalizar em alguns métodos de custeio, como custeio padrão, custeio direto ou variável, custeio por absorção e o custeio por atividade (ABC), assim apoiando o processo de tomada de decisão deste órgão público. Apurando assim que cada método de custeio fornece uma determinada informação, como também suas vantagens e desvantagens, e permitindo a apuração dos seus custos tanto totais como unitários. Na analise dos resultados aponta ser mais adequado à aplicação do método de custeio por absorção, pois identifica os custos de cada bem ou serviço produzido pela organização e tem o melhor custo-benefício, isto é, pouco custoso com relação aos demais e como é uma organização de grande porte necessita saber detalhadamente de onde vêm os determinados custos. Como resultado da pesquisa, a diferença entre os anos analisados pelo método de custeio por absorção, diminuiu em duzentos e cinquenta reais e trinta e três centavos de 2014 para 2015; e em setenta e quatro reais e vinte e seis centavos de 2015 para 2016. Somando uma diminuição de trezentos e vinte e quatro reais e cinquenta e nove centavos do primeiro (2014) para o último ano (2016). Analisando até julho de 2017, houve uma diminuição em cinquenta e seis reais e sessenta e um centavos de 2016 para julho/2017. O método adequado por meio das análises dos resultados indicou que o método de custeio por absorção é o mais adéquo para tomada de decisão deste órgão público.

The Micro and Small Enterprises need to implement a cost accounting management system as a basic element that allows the determination of costs of production of goods and services, for decision making and establishing the sales price that allows Compete in the market with your competition. In this context, the objective of the research is to determine the importance of the application of the cost-based method of activities (ABC) in the accounting of costs in the Micro and Small Enterprise of the Republic of Ecuador. For this purpose, a documentary review of the research carried out on accounting and costing in the MyPES was used as methodology. It is causal. The study considers a population of 972,846 and a sample of 22,919 micro enterprises. The results show that the use of cost accounting is related to management accounting; Occurs in manufacturing companies with a higher degree than in commercial and service companies, and it is likely that the ABC method has been applied in the calculation of costs by SMEs. Las Micro y Pequeñas Empresas requieren implementar un sistema de gestión de contabilidad de costos como un elemento básico que permita la determinación de costos de la producción de los bienes y servicios, para la toma de decisiones y establecer el precio de venta que permita competir en el mercado con su competencia. En ese contexto, la investigación tiene el objetivo de determinar la importancia de la aplicación del método de costeo basado en actividades (ABC) en la contabilidad de costos en la Micro y Pequeña Empresa de la República del Ecuador. Para ello se utilizó como metodología una revisión documental de las investigaciones realizadas sobre la contabilidad y el cálculo de costos en las MyPES. Es de tipo causal. El estudio considera una población de 972.846 y una muestra de 22.919 microempresas. Los resultados muestran que el uso de la contabilidad de costos está relacionado con la contabilidad de gestión; se da en empresas manufactureras con mayor grado que en empresas comerciales y de servicio, y es probable que el método ABC haya sido aplicado en el cálculo de los costos por parte de las PyMEs.

RESUMEN Las Micro y Pequenas Empresas requieren implementar un sistema de gestion de contabilidad de costos como un elemento basico que permita la determinacion de costos de la produccion de los bienes y servicios, para la toma de decisiones y establecer el precio de venta que permita competir en el mercado con su competencia. En ese contexto, la investigacion tiene el objetivo de determinar la importancia de la aplicacion del metodo de costeo basado en actividades (ABC) en la contabilidad de costos en la Micro y Pequena Empresa de la Republica del Ecuador. Para ello se utilizo como metodologia una revision documental de las investigaciones realizadas sobre la contabilidad y el calculo de costos en las MyPES. Es de tipo causal. El estudio considera una poblacion de 972.846 y una muestra de 22.919 microempresas. Los resultados muestran que el uso de la contabilidad de costos esta relacionado con la contabilidad de gestion; se da en empresas manufactureras con mayor grado que en empresas comerciales y de servicio, y es probable que el metodo ABC haya sido aplicado en el calculo de los costos por parte de las PyMEs. Palabras Clave : metodos de costeo, contabilidad de costos, sistema de costos, regresion lineal. ABSTRACT The Micro and Small Enterprises need to implement a cost accounting management system as a basic element that allows the determination of costs of production of goods and services, for decision making and establishing the sales price that allows Compete in the market with your competition. In this context, the objective of the research is to determine the importance of the application of the cost-based method of activities (ABC) in the accounting of costs in the Micro and Small Enterprise of the Republic of Ecuador. For this purpose, a documentary review of the research carried out on accounting and costing in the MyPES was used as methodology. It is causal. The study considers a population of 972,846 and a sample of 22,919 micro enterprises. The results show that the use of cost accounting is related to management accounting; Occurs in manufacturing companies with a higher degree than in commercial and service companies, and it is likely that the ABC method has been applied in the calculation of costs by SMEs. Keywords: costing methods, cost accounting, cost system, linear regression

Submitted by Isabel Gomes (itg@lisboa.ucp.pt) on 2017-11-29T08:32:51Z No. of bitstreams: 1 TFM_HelenaSacchetti_pdf_a.pdf: 1166659 bytes, checksum: ea7e42249f5c45088b2aa19edf693552 (MD5) Approved for entry into archive by Isabel Gomes (itg@lisboa.ucp.pt) on 2017-11-29T08:33:10Z (GMT) No. of bitstreams: 1 TFM_HelenaSacchetti_pdf_a.pdf: 1166659 bytes, checksum: ea7e42249f5c45088b2aa19edf693552 (MD5) Made available in DSpace on 2017-11-29T08:33:10Z (GMT). No. of bitstreams: 1 TFM_HelenaSacchetti_pdf_a.pdf: 1166659 bytes, checksum: ea7e42249f5c45088b2aa19edf693552 (MD5) Previous issue date: 2017-07-12

This bachelor thesis called An Application of costing in a commercial company focuses on an analysis of costing methods in the company TA&VA s.r.o. and proposes a possible allocation of indirect costs, then forms a more suitable costing formula for decision-making tasks in business management. The theoretical part is devoted to the description of the basic terminology, which is related to the thesiss topic. The practical part firstly introduces the company and its range of goods, then analyses the cost items and the costing formula. Furthermore, this part discusses the classification of costs in different categories and assigns them to different product groups. The conclusion of practical part suggests the new costing formula and its implementation in business.

A apuração e gestão dos custos na saúde são instrumentos eficazes de gestão e acompanhamento dos serviços. Conhecer os custos de uma instituição é fundamental no sentido de auxiliar na tomada de decisões, pois proporciona ao gestor uma visão mais acurada de como estão sendo gastos os recursos disponíveis, além de ser fonte de informações para o controle, a avaliação e o planejamento das atividades das instituições. Diante do exposto, o presente estudo teve como objetivo caracterizar os custos da Clínica de Fonoaudiologia Professor Fábio Lessa e descrever as etapas de apuração dos custos dos procedimentos pelas metodologias de custeio variável e custeio por absorção. Para tal, identificou-se os custos da referida clínica, que foram classificados em fixos, variáveis, diretos e indiretos e apurou-se o custo dos procedimentos através das metodologias de custeio variável e por absorção. A clínica em estudo não possui um sistema de informação de custos, portanto os dados foram coletados através de análise documental, entrevistas não estruturadas e da observação direta e sistemática da rotina na clínica, no ano de 2015 e consolidados em planilhas do Excel, sendo utilizadas as médias mensais para os cálculos. O estudo evidenciou que os custos fixos representam 98,18% dos custos totais da clínica, enquanto que os custos variáveis representam 1,82%. Através do cálculo do custeio variável, inferiu-se que a receita obtida através dos atendimentos realizados, com base na tabela SUS, não é suficiente para cobrir o custo total da clínica, sendo que o resultado apurado é negativo. Evidenciou-se ainda, que os custos diretos representam 83,36% dos custos totais da clínica, enquanto que os custos indiretos representam 16,64%. A partir do cálculo do custeio por absorção encontrou-se o custo unitário de R$126,10 para os procedimentos em terapia fonoaudiológica, por atendimento realizado e de R$ 211,54 para audiologia, por exame realizado. Tais dados demonstram que os valores dos procedimentos pagos pelo SUS são insuficientes para cobrir o custo unitário encontrado para cada procedimento. Conclui-se que a clínica funciona com déficit de receita e que a tabela SUS não garante a cobertura integral dos custos desta instituição. Estes dados apontam a necessidade de um gerenciamento de custos eficaz, fundamental quando se tem escassez de recursos e quando se objetiva conter os gastos, sem perder a qualidade do serviço prestado. Sugere-se que as metodologias de apuração de custos sejam utilizadas como modelo para investigação periódica dos gastos dessa instituição, tendo em vista a contribuição no processo de gestão e na tomada de decisões. The assessment and management of health costs are effective tools for services management and monitoring Knowing an institution costs is essential in order to assist in decision-making as it provides the manager a more accurate view of how the available resources are being spent, in addition to being a source of information for control, evaluation and planning activities of the institutions. Given the above, this study aimed to characterize the costs of the Speech Therapy Clinic Professor Fabio Lessa and describe the calculation steps of the costs of procedures by variable costing methodologies and absorption costing. To this end, we identified the costs of the studied clinic, which were classified into fixed, variable, direct and indirect, and found the cost of procedures through the variable costing methodologies and absorption. The studied clinical does not have a cost information system, so data was collected through documentary analysis, unstructured interviews and direct observation and systematic routine of the clinic in 2015 and consolidated in Excel spreadsheets, the monthly average were used for the calculations. The study showed that fixed costs represent 98.18% of the total costs of the clinic, while variable costs represent 1.82%. By calculating the variable costing, it was inferred that the revenue obtained through the services performed based on the SUS spreadsheet is not enough to cover the total cost of the clinic, the calculated result is negative. The study also showed that direct costs represent 83.36% of the total costs of the clinic, while indirect costs account for 16.64%. Calculations by the absorption costing showed that the unitary cost for the procedures in speech therapy is R$ 126.10, for appointment provided and in audiology is R$ 211.54, for each exam realized. This data demonstrates that the values of procedures paid by SUS are insufficient to cover the cost calculated for this same procedure. It is concluded that the clinic works at deficit and that the SUS spreadsheet does not guarantee full coverage of the costs of this institution. This data points to the need for effective cost management, which is essential when you have limited resources and when it is aimed to contain costs without compromising quality of service. It is suggested the cost calculation methodologies to be used as a model for periodic research of spendings in this institution, since it contributes in the management process and decision-making.

This thesis focuses on cost calculations in the selected accounting unit. In the first part there are described classification of costs in the calculations and explained the basic concepts of costing. Afterwards the attention concentrates on the issue of costing systems. The greatest emphasis is put on the last chapter, which is devoted to costing methods. Theory explanation is followed by an analysis of the way of costing in the selected enterprise. On the basis of the analysis results there are designed recommendations how to improve the system of calculations and new forms of calculations are created.

Purpose – This paper examines the evolution of costing process during the past thirty years. More specifically, the technological developments that have affected industrial firms are analysed, focusing on the type of production and the innovations that have been developed and affected costing related issues. Additionally, the creation of a new framework is examined, focusing on costing information that could be useful for making business decisions. Design/methodology/approach – A field survey was conducted on a sample of Greek manufacturing firms. A structured questionnaire was used as a research instrument for collecting primary data. It was constructed incorporating questions used by similar surveys reported in the relevant literature. Findings –The use of cost information for short-term decisions is prevailed over long-term (strategic planning decisions, evaluation of alternative options for the design or production of goods, product mix determination, introduction of new products), while the examination of the cost structure showed that the proportion of fixed cost covers almost 50 per cent of the total cost (fixed and variable) for most of half firms. Additionally, the proportion between direct and indirect production costs revealed that 76.8 per cent of the firms estimate that their direct costs would be up 80% of their total cost. Research limitations/implications – The omission of other important factors and the relation between specific factors such as firm’s size, industry sector and decision making process should be considered as well as the differentiation of the results according to the industry sector, or due to different costing purposes. Originality/value – This is one of the few studies exploring the costing practice implemented by Greek industrial firms. The analysis of the findings shows that despite the technological developments that affected the costing area and the criticisms concerning the limitations of the traditional costing approaches, they are still predominant.

Submitted by Boris Flegr (boris@uerj.br) on 2021-01-05T18:38:32Z No. of bitstreams: 1 Dissertacao_Marcio_Romano.pdf: 441382 bytes, checksum: a45c77cb36caf2abe19d344f0c278635 (MD5) Made available in DSpace on 2021-01-05T18:38:32Z (GMT). No. of bitstreams: 1 Dissertacao_Marcio_Romano.pdf: 441382 bytes, checksum: a45c77cb36caf2abe19d344f0c278635 (MD5) Previous issue date: 2015-03-03 The public health sector coexists with a constant shortage of resources combined with a growing need for investment in technology and innovation. Therefore, it is necessary for public health managers to look for ways to maximize the use of these scarce budget resources. One alternative is to implement studies on costs, in a way that the manager is able to take actions to control costs, fighting waste and planning future investments. However, in the governmental area, there are other groups in addition to the manager who have an interest in knowing the information of health sector costs. These groups are called by management theory as Stakeholders. Each stakeholder, such as doctors, patients, suppliers and society, among others may require different information of cost. Therefore, the aim of this study is to investigate what is the cost method that best suit the needs of different stakeholders in a public hospital. In view of that, the study uses a literature that addresses the methods of absorption costing, variable costing and activity-based costing, which are the methods most debated by the accounting literature. Thus, in order to answer the research question, this study develops a hypothetical scenario of a public university hospital, in which its stakeholders and their needs for cost information are identified. As a result of the analysis, it is observed that each of these stakeholders has a costing method, or a combination of two of these, that best suits their cost information needs. O setor de saúde pública convive com uma constante escassez de recursos combinada com uma necessidade crescente de investimentos em tecnologia e inovação. Portanto, é necessário que os gestores públicos de saúde busquem maneiras de maximizar o uso destes recursos orçamentários escassos. Uma das alternativas é implementar estudos sobre custos, que possibilitem ao gestor exercer o controle, o combate ao desperdício e o planejamento dos investimentos futuros. No entanto, na área governamental, existem outros grupos, além do gestor, que têm interesse em conhecer as informações de custos do setor de saúde. Esses grupos são chamados pela teoria da administração de Stakeholders. Cada stakeholder, tais como médicos, pacientes, fornecedores, sociedade entre outros podem demandar informações distintas de custos. Por este motivo, o objetivo deste trabalho é investigar qual o método de custeio que melhor se adequa as necessidades dos diferentes stakeholders de um hospital público. Para tanto, elaborou-se uma pesquisa bibliográfica que abordasse os métodos de custeio por absorção, custeio variável e custeio baseado em atividades, que são os métodos mais debatidos pela literatura contábil. Dessa forma, com objetivo de responder a questão de pesquisa, o presente trabalho desenvolve um cenário hipotético de um hospital universitário público, no qual estão identificados os seus stakeholders e suas respectivas necessidades de informações de custo. Como resultado das análises, observa-se que cada um destes stakeholders apresenta um método de custeio, ou uma combinação de dois destes, que melhor se adequa as suas necessidades de informação de custos.

This bachelor thesis with the title of The Differentiation and the Calculation of the Costs in the Particular Company is focused on the analysis of the costs and the calculation of procedures in a selected medical facility. The work is divided into two parts, a theoretical and a practical one. The theoretical part is based on the explanation of the basic terms of differentiated costs and calculations, while the practical one introduces the company and its costs. In the next part the costs are differentiated and the calculations of all the procedures are formed. The conclusion of the practical part is devoted to the proposal of the optimization of the costs in the selected medical facility.