Ciências Contábeis 1º Semestre 2018

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Projetos Integrados da Escola de Negócios Presencial realizados pelos estudantes em cada módulo.

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Projetos Integrados da Escola de Negócios Presencial realizados pelos estudantes em cada módulo.

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APLICAÇÃO DA CONTABILIDADE DE CUSTOS EM PEQUENAS EMPRESAS.
(Fundação de Ensino Octávio Bastos, 2018-06-30) CABREIRA, Caroline Cons; REIS, Daniel; BERNARDES, Josilaine; FELISBERTO, Josiline; BORGES, Mariane
Cost Accounting is the branch of accounting that studies, calculates and assists the cost of the product, is responsible for all planning where will be determined the present and future operations of the company, as well as the market analysis for the pricing of the products that will be sold. It will also make the entire process budget for these products and their production line, such as raw materials, and ancillary labor to determine their value. This scientific article will have as a bibliographical review of the cost accounting for small companies, we will approach the cost calculation, inventory calculation methodology, product elaboration process, and pricing. Our goal is to address cost accounting concepts and compare with small businesses and the Brazilian Accounting Standards.
CONTABILIDADE DE CUSTOS COMO UMA FERRAMENTA COMPETITIVA E DE SUSTENTABILIDADE
(Fundação de Ensino Octávio Bastos, 2018-06-30) DA SILVA JUNIOR, GILBERTO CUSTÓDIO; SOUZA, GUILHERME DE; CORRÊA, GUSTAVO DIAS; BARBOZA, JÉSSICA; CAPATI, MIGUEL SIMÕES; VALLIM, MAX STREICHER
Cost accounting has evolved significantly since the industrial revolution to the present day, trying to achieve the best results for the improvement of economic and financial relations, since cost control is one of the essential factors for decision making. The value of the product or service to be charged needs a scientific basis to be marketed. Therefore, the article will present the theoretical concepts and the basic elements for sales price formation, using contribution and costing methods, fulfilling the necessary conditions to reach the main objective of companies, which is the advantage over competition and obtaining profit, but always aiming at sustainability.
CONTABILIDADE DE CUSTOS, CLASSIFICAÇÃO E APURAÇÃO DOS CUSTOS
(Fundação de Ensino Octávio Bastos, 2018-06-30) DA SILVA, Bruno Lanzolla; PERANDRÉ, , David Guilherme; PALERMO, Felipe Rafael; DIAN, Rafael Mapelli; LIMA, Vitor de
This article discusses the concept of costs and expenses, how cost accounting emerged and how important this branch of accounting is today. It was then presented how to differentiate these expenses, which can be transformed into investments, costs, expenses, losses and disbursements, and what are the two ways to classify these costs, which can be fixed and variable costs, and identify if these costs are direct. or indirect. What are the costing methods that can be applied, namely, absorption costing, variable costing, ABC costing and RKW costing. Then the issue to be addressed is how indirect cost can be apportioned fairly, because if costs are unfairly apportioned, the final price of the product can be critically affected, thus bringing the company's market loss. . And how the indirect cost is fixed or variable influences the choice of apportionment method. And considering all these aspects, we come to the part of calculating the costs that will be transformed into finished products inventory. Keywords: Costs; Expenses; Costing; Apportionment; Inventory measurement.