Documentação de convênios

URI permanente desta comunidadehttps://rigalileo.itegam.org.br/handle/123456789/173

Trabalhos ténico-científico oriundos de convênios com universidades para oferta de turmas de mestrado e doutorados no Estado do Amazonas

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2016 - 20192

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Assunto: search.filters.subject.Custeio por Absorção

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Agora exibindo 1 - 2 de 2
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    Análise Comparativa da Alocação dos Custos Indiretos de Produção pelo Método Custeio por Absorção
    (Instituto de Tecnologia, 2016) Braña, Clemilton Lúcio; Leite, Jandecy Cabral
    This dissertation compares the allocation of indirect production costs using the absorption costing method. It discusses challenges in cost distribution and its impact on managerial decision-making. A case study at a company in the Manaus Industrial Hub (PIM) is presented, analyzing various costing criteria and their influence on financial results.
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    Análise de Custos pelos Métodos de Custeio por Absorção e Custeio Variável em uma Empresa de Injeção Plástica do Polo Industrial de Manaus
    (Instituto de Tecnologia, 2019) BRITO, Alexandra Antônia Freitas de; CUNHA, Edinaldo José de Sousa
    This work used the methods of absorption costing and variable costing, as a proposal to improve the allocation of costs of the production process in a Plastic Injection Industry. To reach the proposed objectives, a case study was carried out, through a quantitative and qualitative research. At the end of this research, it was possible to identify the unit cost of the cover and the cabinet, respectively, of R 0.26 a n d R 0.26andR 0.81, absorption cost method; R 0.14 a n d R 0.14andR 0.45, using the variable cost method. In the statement of income, a positive result was obtained, which represents 1.06% of the net profit, but the office presents the high unit cost, mainly in the acquisition of the raw material, compromising the company's profit, and it is up to the company to decide between discourage this type of sale or look for suppliers with lower raw material prices. It was verified that the variable method is closer to the reality of the company in decision making, because it monitors the costs and changes that may occur if there is a change in production volume. As a final result, the present study showed that the implementation of absorption and variable costing methods are easy to apply and can be deployed in any company.