Banca de DEFESA: VICENTE COSTA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : VICENTE COSTA
DATA : 31/05/2019
HORA: 10:00
LOCAL: FACULDADE DE CIÊNCIAS CONTÁBEIS
TÍTULO:

ANALYSIS OF THE IMPACT OF COSTING SYSTEMS IN THE DECISION-MAKING PROCESS

PALAVRAS-CHAVES:

Lean Accounting, Value Stream Costing, Activity Based Costing – ABC System, Absorption Costing, Congruence Model, Lean Production.

PÁGINAS: 157
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

The present study targets to analyze how the typological choice of the costing system by an organization can impact the top management support to lean implementation processes. It is an exploratory applied study case that, through experimental research, proposes an adapted replication of an validated experimental simulation model, configured by real data collected from a medium-sized Brazilian company, in which the case study itself. In order to provide more empirical support for regarding Lean Accounting, we compared the production costs evidenced by three different costing systems, including Value Stream Costing. Therefore, initially, the theoretical framework approach was the empirical studies that gave base to all the questioning that guides the study, raising the divergence between the evolution of productive strategies in manufacturing industries and the development of accounting management. Then, It is also presented the following themes that provides the basis for this study: Lean Production; Congruence Model; Accounting Systems and Top Management; Accounting Systems; Traditional Costing Systems; Traditional Costing Systems x Lean; Activity-Based Costing System (ABC System); Activity-Based Costing System x Lean; Lean Accounting; Value Stream Costing; Value Stream Costing x Lean. In the development of the analysis, we present the corporate environment of the industry that is the object of this case study, the results obtained from the applied methodology regarding the implementations adopted in the time horizon of the case study, as well as the Experimental Simulation Model configuring scenarios and determining the experimental and background variables, their implications for the actual data collected, drawing relationships between the conditions of the corporate environment generating the data and their results in relation to the typological choice of the costing systems suggested in the present research. After analyzing the results obtained with the application of proposed methodology, the final considerations of the study are drawn, confirming the relevance of providing top management of a lean converting company with accounting systems that promote a better informational support over the implementation of lean implementations and allow its benefits to be recognized and support for its continuity.

MEMBROS DA BANCA:
Presidente - 1219699 - JOSEILTON SILVEIRA DA ROCHA
Interno - 1227504 - JOSE SERGIO CASE DE OLIVEIRA
Externo à Instituição - WENNER GLAUCIO LOPES LUCENA - UFPB